https://www.taxtmi.com/notifications?id=144985 The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively. en-us Tue, 09 Nov 2021 00:00:00 +0530 Wed, 24 Jun 2026 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144985 The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively. Notifications GST - States Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144985