TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021
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.... THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021 (U.P. Act no. 40 of 2021) [As passed by the Uttar Pradesh Legislature] AN ACT further to amend the Uttar Pradesh Goods and Services Tax Act, 2017. IT IS HEREBY enacted in the Seventy-second Year of the Republic of India as follows :- Short title and commencement 1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021. (2) Save as otherwise provided, it shall come into force on such date as the State Government may, by notification in the Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act. Amendment of section 7 2. In the Uttar Pradesh Goods and Services....
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....owing 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 audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return und....
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....r 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 principal Act, for sub-section (I), the following sub- section shall be substituted, namely :- "(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so do to, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any....
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....icer 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 of penalty under clause (a) or clause (b) of sub-section (1)."; (iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted; (v) for sub-section (6), the following sub-section shall be substituted, namely :- "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order pa....
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....and in such manner, as may be specified therein.". Amendment of section 152 14. In section 152 of the principal Act,- (a) in sub-section (1),- (i) the words "of any individual return or part thereof" shall be omitted; (ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted. (b) sub-section (2) shall be omitted. Amendment of Schedule II 15. In Schedule II of the principal Act, paragraph 7 shall be omitted and shall deemed to have been omitted with effect from the 1st day of July, 2017. Repeal and Saving 16. (1) The Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2021 (U.P. Ordinan....