GST amendment ordinance revises deemed supply, annual returns, interest liability, detention penalties, and provisional attachment powers. The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively.
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.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively.
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