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    <title>Uttar Pradesh Goods and Services Tax (Third Amendment) Ordinance, 2020</title>
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    <description>The Uttar Pradesh Goods and Services Tax (Third Amendment) Ordinance, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 by revising territorial references, composition levy, input tax credit, registration cancellation, invoice issuance, tax deduction certificates, penalty and offence provisions, transitional credit rules, limitation periods, and Schedule II. It also empowers the Government to specify categories of services or supplies for invoice-related treatment and omits the words &quot;whether or not for a consideration&quot; from paragraph 4 of Schedule II with retrospective effect from 1 July 2017.</description>
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