TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023.
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....cial Gazette, appoint : Provided that different dates may be appointed for different provisions of this Act. 2. Amendment of section 10.--In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the principal Act"), in section 10,-- (a) in sub-section (2), in clause (d), the words "goods or" shall be omitted ; (b) in sub-section (2A), in clause (c), the words "goods or" shall 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 provis....
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....ct.". 6. Amendment of section 30.--In section 30 of the principal Act, in sub-section (1),-- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order :", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted ; (b) the proviso shall be omitted. 7. Amendment of section 37.--In section 37 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely :-- "(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details....
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....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 inserted, namely :-- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the ....
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....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 assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.". 14. Amendment of section 109.--For section 109 of the principal Act, the following section shall be substituted, namely :-- "109. Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Trib....
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....gh it by a person who is not eligible to make such inter-State supply ; or (iii) fails to furnish the correct details in the 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.". 20. 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....
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....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 u....