Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024.

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....tion of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Maal Aur Seva Kar (Sanshodhan) Adhyadesh, 2024 (Uttar Pradesh Adhyadesh Sankhya 19 of 2024) promulgated by the Governor. Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance. THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2024 (U.P....

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....nment may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance. Amendment of section 2 of U.P. Act no.1 of 2017 2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, for clause (61), the following clause shall be substituted, namely:- ....

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....ding invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices. (2) The Input Service Distributor shall distribute t....

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....y:- Penalty for failure to register certain machines used in manufacture of goods as per special procedure " 122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said spec....