https://www.taxtmi.com/notifications?id=145010 The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting section 74A for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards, with notice, limitation, penalty, voluntary payment, and adjudication rules. It also confines sections 73 and 74 to periods up to financial year 2023-24, introduces waiver of interest and penalty for specified section 73 demands for earlier tax periods, expands return and recovery references to section 74A, and modifies input tax credit, refund, appeal, anti-profiteering, and Schedule III treatment for specified insurance transactions. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 23 Jun 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145010 The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting section 74A for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards, with notice, limitation, penalty, voluntary payment, and adjudication rules. It also confines sections 73 and 74 to periods up to financial year 2023-24, introduces waiver of interest and penalty for specified section 73 demands for earlier tax periods, expands return and recovery references to section 74A, and modifies input tax credit, refund, appeal, anti-profiteering, and Schedule III treatment for specified insurance transactions. Notifications GST - States Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145010