GST amendment framework reshapes tax recovery, input credit, refund and appeal rules for Uttar Pradesh businesses. The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024 revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.
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 amendment framework reshapes tax recovery, input credit, refund and appeal rules for Uttar Pradesh businesses.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024 revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
