State GST compliance and detention rules revised through amendments to supply, credit, annual return, and penalty provisions. The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 updates the State GST law to align with Central GST amendments and revises provisions on supply, input tax credit, annual return filing, interest on delayed tax payment, provisional attachment, appeals, detention and seizure of goods, information calls, and disclosure restrictions. It also omits a Schedule II entry, repeals the earlier Ordinance, and preserves actions taken under it through a saving clause.
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State GST compliance and detention rules revised through amendments to supply, credit, annual return, and penalty provisions.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 updates the State GST law to align with Central GST amendments and revises provisions on supply, input tax credit, annual return filing, interest on delayed tax payment, provisional attachment, appeals, detention and seizure of goods, information calls, and disclosure restrictions. It also omits a Schedule II entry, repeals the earlier Ordinance, and preserves actions taken under it through a saving clause.
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