https://www.taxtmi.com/notifications?id=145011 The Uttar Pradesh Goods and Services Tax Act, 2017 is amended to redefine Input Service Distributor and to substitute section 20 governing distribution of input tax credit by such distributor. The amended scheme requires registration, prescribes distribution of State tax and integrated tax credit in the manner and within the limits provided by law, and regulates the treatment of credit for specified services received on behalf of distinct persons. It also inserts a penalty for breach of the notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation consequences subject to the stated proviso. en-us Thu, 26 Dec 2024 00:00:00 +0530 Tue, 23 Jun 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145011 The Uttar Pradesh Goods and Services Tax Act, 2017 is amended to redefine Input Service Distributor and to substitute section 20 governing distribution of input tax credit by such distributor. The amended scheme requires registration, prescribes distribution of State tax and integrated tax credit in the manner and within the limits provided by law, and regulates the treatment of credit for specified services received on behalf of distinct persons. It also inserts a penalty for breach of the notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation consequences subject to the stated proviso. Notifications GST - States Thu, 26 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145011