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        GST - States

        Provisions of Sections 2 to 23 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023 will come into force on October 1, 2023, and Sections 14 to 18 on August 1, 2023. - 1139/XI-2–23-9(47)-17-T.C.228-U.P.Act-1-2017-Order (288)-2023 - Uttar Pradesh SGST

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        Commencement dates for GST amendment provisions were staggered, bringing different sections into force on separate dates. Commencement dates were appointed for provisions of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023. Sections 2 to 23, other than sections 14 to 18, came into force on 1 October 2023, while sections 14 to 18 were deemed to have come into force on 1 August 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Commencement dates for GST amendment provisions were staggered, bringing different sections into force on separate dates.

                                Commencement dates were appointed for provisions of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023. Sections 2 to 23, other than sections 14 to 18, came into force on 1 October 2023, while sections 14 to 18 were deemed to have come into force on 1 August 2023.


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