Goods and services tax amendment streamlines registration, invoicing, transitional credit, and fraudulent input tax credit liability. The Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 to update territorial references, extend the composition scheme to services, revise registration and cancellation procedures, prescribe the issuance of tax invoices and tax deduction at source certificates, and expand penalty and offence provisions relating to fraudulent input tax credit. It also introduces retrospective changes to transitional credit provisions under section 140 and to Schedule II, extends the removal-of-difficulties period, and repeals the corresponding Ordinance with saving for actions taken under it.
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.
Goods and services tax amendment streamlines registration, invoicing, transitional credit, and fraudulent input tax credit liability.
The Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 to update territorial references, extend the composition scheme to services, revise registration and cancellation procedures, prescribe the issuance of tax invoices and tax deduction at source certificates, and expand penalty and offence provisions relating to fraudulent input tax credit. It also introduces retrospective changes to transitional credit provisions under section 140 and to Schedule II, extends the removal-of-difficulties period, and repeals the corresponding Ordinance with saving for actions taken under it.
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 
