Amendment in Notification No. KA. NI.-2-844/XI–9(47)-17-U.P.Act-1-2017-Order(11)-2017, dated June 30, 2017 - 1184/XI-2–24-9(47)-17-T.C.-263-U.P.Act-1-2017-Order(325)-2024 - Uttar Pradesh SGST

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Reverse charge liability expands to renting of non-residential property from an unregistered person under Uttar Pradesh GST. A new entry was inserted for service by way of renting of any property other than a residential dwelling, where the supplier is an unregistered person and the recipient is a registered person. The amendment expands the Uttar Pradesh GST reverse charge liability framework and takes effect from 10 October 2024.

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Provisions expressly mentioned in the judgment/order text.

Reverse charge liability expands to renting of non-residential property from an unregistered person under Uttar Pradesh GST.

A new entry was inserted for service by way of renting of any property other than a residential dwelling, where the supplier is an unregistered person and the recipient is a registered person. The amendment expands the Uttar Pradesh GST reverse charge liability framework and takes effect from 10 October 2024.

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Amendment in Notification No. KA. NI.-2-844/XI–9(47)-17-U.P.Act-1-2017-Order(11)-2017, dated June 30, 2017 - 1184/XI-2–24-9(47)-17-T.C.-263-U.P.Act-1-2017-Order(325)-2024 - Uttar Pradesh SGST

Reverse charge liability expands to renting of non-residential property from an unregistered person under Uttar Pradesh GST.

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Amendment in Notification No. KA. NI.-2-844/XI–9(47)-17-U.P.Act-1-2017-Order(11)-2017, dated June 30, 2017 - 1184/XI-2–24-9(47)-17-T.C.-263-U.P.Act-1-2017-Order(325)-2024 - Uttar Pradesh SGST

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Reverse charge liability expands to renting of non-residential property from an unregistered person under Uttar Pradesh GST.

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