TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023.
X X X X Extracts X X X X
X X X X Extracts X X X X
....l be omitted. 3. Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),- (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted ; (ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted. 4. Amendment of section 17.-In section 17 of the principal Act,- (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely :- "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." ; (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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in, 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.". 9. 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 the said period of three years from the due date of furnishing the said annual return.". 10. Amendment of section 52.-In section 52 of the principal Act, after sub-section (14), the following sub-section shall be ins....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.". 15. Omission of sections 110 and 114.-Sections 110 and 114 of the principal Act shall be omitted. 16. Amendment of section 117.-In section 117 of the principal Act,- (a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted ; (b) in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 17. Amendment of section 118.-In section 118 of the principal Act, in sub-section (1), in clause (a), for the words "National Bench or Regional Benches", the words "Principal Bench" shall be substituted. 18. Amendment of section 119.-In section 119 of the principal Act,- (a) for the words "National or Regional Benches" the words "Principal Bench" shall be substituted ; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 19. Amendment of section 122.-In section 122 of the principal Act, after sub-sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....han thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted. 22. Insertion of new section 158A.-After section 158 of the principal Act, the following section shall be inserted, namely :- "158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely :- (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44 ; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68 ; (c) suc....