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of <h1>Uttar Pradesh GST Act Update: Changes to Table Figures and Land Use Conditions for Leased Plots Retroactive from 2020.</h1> The notification amends a previous order related to the Uttar Pradesh Goods and Services Tax Act, 2017. It modifies the figures in a table within the original notification, specifically changing the number '50' to '20' in two instances. Additionally, it outlines conditions for leased plots, stating they must be used for their designated industrial or financial purposes. The State Government is tasked with monitoring compliance. Any violation or change in land use will result in joint liability for central tax, interest, and penalties. The notification is retroactively effective from January 1, 2020.
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