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    <title>Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024</title>
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    <description>The revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.</description>
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    <pubDate>Thu, 26 Dec 2024 00:00:00 +0530</pubDate>
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      <title>Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024</title>
      <link>https://www.taxtmi.com/notifications?id=145017</link>
      <description>The revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.</description>
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      <pubDate>Thu, 26 Dec 2024 00:00:00 +0530</pubDate>
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