GST amendments tighten return filing limits, revise input tax credit rules, and expand consent-based data sharing under the tax portal. The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 across registration, return filing, input tax credit, refund, assessment, appellate and penalty provisions. It introduces three-year limits for filing outward supply details, periodic returns, annual returns and e-commerce statements, subject to notified exceptions, and updates provisions on delayed cancellation, refund interest, and valid return filing after assessment. It also inserts data-sharing provisions with consent, revises compounding and prosecution rules, and gives retrospective effect to specified Schedule III entries.
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.
GST amendments tighten return filing limits, revise input tax credit rules, and expand consent-based data sharing under the tax portal.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 across registration, return filing, input tax credit, refund, assessment, appellate and penalty provisions. It introduces three-year limits for filing outward supply details, periodic returns, annual returns and e-commerce statements, subject to notified exceptions, and updates provisions on delayed cancellation, refund interest, and valid return filing after assessment. It also inserts data-sharing provisions with consent, revises compounding and prosecution rules, and gives retrospective effect to specified Schedule III entries.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
