https://www.taxtmi.com/notifications?id=145233 The Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 to update territorial references, extend the composition scheme to services, revise registration and cancellation procedures, prescribe the issuance of tax invoices and tax deduction at source certificates, and expand penalty and offence provisions relating to fraudulent input tax credit. It also introduces retrospective changes to transitional credit provisions under section 140 and to Schedule II, extends the removal-of-difficulties period, and repeals the corresponding Ordinance with saving for actions taken under it. en-us Mon, 31 Aug 2020 00:00:00 +0530 Thu, 25 Jun 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145233 The Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 to update territorial references, extend the composition scheme to services, revise registration and cancellation procedures, prescribe the issuance of tax invoices and tax deduction at source certificates, and expand penalty and offence provisions relating to fraudulent input tax credit. It also introduces retrospective changes to transitional credit provisions under section 140 and to Schedule II, extends the removal-of-difficulties period, and repeals the corresponding Ordinance with saving for actions taken under it. Notifications GST - States Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145233