TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Amendment) Act, 2023.
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....ate Government may, by notification in the Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.-In the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2,- (a) after clause (80), the following clauses shall be inserted, namely :- "(80A) 'online gaming' means offering of a game on the internet or an electronic network and includes online money gaming ; (80B) 'online money gaming' means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force ;" ; (b) after clause (10....
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.... the words "made by him to the supplier" shall be substituted. 5. Amendment of section 17.-In section 17 of the principal Act,- (a) in sub-section (3), for the Explanation, the following Explanation shall be substituted, namely :- "For the purposes of this sub-section, the expression "value of exempt supply" shall not include the value of activities or transaction specified in Schedule III, except,- (i) the value of activities or transactions specified in paragraph 5 of the said Schedule ; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule." ; and (b) in sub-section (5), after clause (f), the following clause shall be inserted, namely :- "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 ;". 6. Amendment of section 23.-In section 23 of the principal Act, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been subst....
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....from the due date of furnishing the said return : Provided that, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.". 11. Amendment of section 44.-Section 44 of the principal Act shall be renumbered as sub- section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return : Provided that, the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of....
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....he date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendation of the Council shall be payable in respect of such refund for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted. 15. Amendment of section 62.-In section 62 of the principal Act, in sub-section (2),- (a) for the words "thirty days", the words "sixty days" shall be substituted ; (b) the following proviso shall be inserted, namely :- "Provided that, where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said ....
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....he statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher.". 23. Amendment of section 132.-In section 132 of the principal Act, in sub-section (1),- (a) clauses (g), (j) and (k) shall be omitted ; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted ; (c) For clause (iii), the following clause shall be substituted, namely :- "(iii) in the case of an offence specified in clause (b), where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine ;"; ....
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.... supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1) ; and (b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.". 26. Amendment of Schedule III. Retrospective exemption to certain activities and transactions in Schedule III to the Uttarakhand Goods and Services Tax Act.-(1) In Schedule III to the principle Act,- (a) in paragraph 6, for the words "lottery, betting and gambling" the words "specified actionable claims" shall be substituted. (b) paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Act No. 31 of 2018) shall be deemed to have been inserted ....