https://www.taxtmi.com/notifications?id=144990 The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 revises the State GST framework on input tax credit, returns, payment, refunds, and interest. It substitutes provisions governing communication of inward supplies and availment of credit, omits the matching-based sections 42, 43 and 43A, and introduces conditions and restrictions for furnishing outward supply details and returns. The Act also updates due dates, revises the rule for wrongly availed and utilised input tax credit, extends the refund limitation period to two years, and modifies refund treatment for zero-rated supplies to Special Economic Zone developers or units. en-us Thu, 29 Sep 2022 00:00:00 +0530 Wed, 24 Jun 2026 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144990 The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 revises the State GST framework on input tax credit, returns, payment, refunds, and interest. It substitutes provisions governing communication of inward supplies and availment of credit, omits the matching-based sections 42, 43 and 43A, and introduces conditions and restrictions for furnishing outward supply details and returns. The Act also updates due dates, revises the rule for wrongly availed and utilised input tax credit, extends the refund limitation period to two years, and modifies refund treatment for zero-rated supplies to Special Economic Zone developers or units. Notifications GST - States Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144990