TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022
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....iniyam. THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022 (U.P. Act No. 11 of 2022) [As passed by the Uttar Pradesh Legislatlure] AN ACT. further to amend the Uttar Pradesh Goods and Services Tax Act, 2017. IT IS HEREBY enacted in the Seventy third 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, 2022. (2) Save as otherwise provided in this Act,- (a) Section 1 of this Act shall come into force with effect from 30th March, 2022; (b) The other provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoin....
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.... 5. In section 37 of the principal Act,- (a) in sub-section (1)- (i) after the words "shall furnish, electronically,", the words "subject to such conditions and restrictions and" shall be inserted; (ii) for the words "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed", the words "shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words "Provided further that"; the words "Provided that" shall be substituted; (....
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....rd supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, with in such time, and subject to such conditions and restrictions as may be prescribed. (2) The auto-generated statement under sub-section (1) shall consist of- (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details....
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....gistered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,- (a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed."; (c) in sub-section (9), (i) for the words and figures "Subject to the provisions of sections 37 and 38, if', the word "Where" shall be substituted; (ii) in the proviso, for ....
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....ot been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed.". Omission of sections 42, 43 and 43A 9. Sections 42, 43 and 43A of the principal Act shall be omitted. Amendment of section 47 10. In section 47 of the principal Act, in sub-section (1), - (a) the words "or inward" shall be omitted; (b) the words and figures "or section 38" shall be omitted; (c) after the words and figures "section 39 or se....
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....t. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.": Amendment of section 52 14. In section 52 of the principal Act, in sub-section (6), in the proviso, for the words "due date for furnishing of statement for the month of September", the words "thirtieth day of November" shall be substituted. Amendment of section 54 15. In section 54 of the principal Act, - (a) in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted; (b) in sub-section (2), for the words "six months", the words "two years" shall be substitute....