Uttar Pradesh Goods and Services Tax (Fourth Amendment) Ordinance, 2021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ENT) ORDINANCE, 2021 (U.P. ORDINANCE NO. 8 OF 2021) AN ORDINANCE further to amend the Uttar Pradesh Goods and Services Tax Act, 2017. Whereas the state legislature is not in session and the Governor is satisfied that circumstances exist which render it necessary for her to take immediate action; NOW, THEREFORE, in exercise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance :- Short title and commencement 1. (a) This Ordinance may be called the Uttar Pradesh Goods and Services Tax (Fourth Amendment) Ordinance, 2021. (b) Save as otherwise provided, Section 2 to 16 shall come into force on such date as the State Government may, by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pient of such invoice or debit note in the manner specified under section 37;". Amendment of section 35 4. In section 35 of the Uttar Pradesh Goods and Services Tax Act, sub-section (5), shall be omitted. Amendment of section 44 5. For section 44 of the Uttar Pradesh Goods and Services Tax Act, the following section shall be substituted, namely :- "44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audite....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Pradesh Goods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125, 129 and 130", the words and figures "sections 122 and 125" shall be substituted. Amendment of section 75 8. In section 75 of the Uttar Pradesh Goods and Services Tax Act, in sub- section (12), the following Explanation shall be inserted, namely :- 'Explanation,- For the purposes of this sub-section, the expression "self- assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.'. Amendment of section 83 9. In section 83 of the Uttar Pradesh Goods and Services Tax Act, for sub- sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;"; (ii) sub-section (2) shall be omitted, (iii) for sub-section (3), the following sub-section shall be substituted, namely :- "(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment ....