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    <title>Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024.</title>
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    <description>The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by redefining Input Service Distributor and substituting section 20 to regulate the distribution of input tax credit by an Input Service Distributor, including credit relating to services taxed under the specified reverse charge provisions. It also inserts section 122A to impose a penalty for failure to comply with a notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation of unregistered machines subject to a limited cure provision.</description>
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      <description>The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by redefining Input Service Distributor and substituting section 20 to regulate the distribution of input tax credit by an Input Service Distributor, including credit relating to services taxed under the specified reverse charge provisions. It also inserts section 122A to impose a penalty for failure to comply with a notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation of unregistered machines subject to a limited cure provision.</description>
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