https://www.taxtmi.com/notifications?id=145003 Amendments are made to the Uttar Pradesh Goods and Services Tax Act, 2017 to align the State law with corresponding GST changes and to revise rules on registration, input tax credit, returns, refunds, assessment, appellate structure, penalties, compounding, and information sharing. The law introduces or modifies time limits and procedural conditions for filing outward supply details, returns, annual returns, and electronic commerce statements, generally subject to a three-year limit from the relevant due date, and updates provisions on cancellation, delayed refunds, and reassessment-related filing. It also restructures appellate provisions, revises penalty and compounding rules, inserts a data-sharing framework, and gives retrospective effect to specified Schedule III entries. en-us Mon, 21 Aug 2023 00:00:00 +0530 Tue, 23 Jun 2026 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145003 Amendments are made to the Uttar Pradesh Goods and Services Tax Act, 2017 to align the State law with corresponding GST changes and to revise rules on registration, input tax credit, returns, refunds, assessment, appellate structure, penalties, compounding, and information sharing. The law introduces or modifies time limits and procedural conditions for filing outward supply details, returns, annual returns, and electronic commerce statements, generally subject to a three-year limit from the relevant due date, and updates provisions on cancellation, delayed refunds, and reassessment-related filing. It also restructures appellate provisions, revises penalty and compounding rules, inserts a data-sharing framework, and gives retrospective effect to specified Schedule III entries. Notifications GST - States Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145003