Limited Liability Partnership treated as Partnership Firm under GST, and GTA state-tax compliance clarified for applicability. The notification amends a prior Uttar Pradesh GST instrument by (i) inserting a qualification in the Table to address goods transport agencies who have not paid state tax at the specified rate, and (ii) adding an Explanation clause that expressly treats a Limited Liability Partnership registered under the LLP Act, 2008 as a partnership firm or firm; the amendments are effective from 22nd August, 2017.
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Limited Liability Partnership treated as Partnership Firm under GST, and GTA state-tax compliance clarified for applicability.
The notification amends a prior Uttar Pradesh GST instrument by (i) inserting a qualification in the Table to address goods transport agencies who have not paid state tax at the specified rate, and (ii) adding an Explanation clause that expressly treats a Limited Liability Partnership registered under the LLP Act, 2008 as a partnership firm or firm; the amendments are effective from 22nd August, 2017.
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