TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax Ordinance, 2023
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.... 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 Ordinance, 2023. (b) The provisions of this Ordinance shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance. 2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "principal Act"), in section 10,- Amendment of 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. Amendment of section 16 3. 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 proviso, after the words "made by him", the words "to the supplier" shall be i....
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....specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details." Amendment of section 39 8. In section 39 of the principal Act, after sub-section (10), the following sub- section shall be inserted, namely :- "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return." Amendment of section 44 9. Section 44 of the principal Act shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :- ....
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....service of the assessment order under sub-section (1), he may furnish the same 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." Substitution of section 109 14. 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 Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. Omission of sections 110 and 114 15. Section 110 and 114 of the principal Act shall be omitted. Amendment of section 117 16. In section 117 of the principal Act,- (a) in sub-section (1), for the words "State Bench or Area Benches....
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.... (a) in sub-section (1), in the first proviso,- (i) for clause (a), the following clause shall be substituted, namely :- " (a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (1) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely :- "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"; (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent of the tax, whichever is higher", the words "twenty-five do per cent of the tax involved and the maximum amount not being more Insertion of new section 158A 22. After section 158 of the principal Act, the following section shall be inserted, namely :- "158A. (1) Notwithstanding anything contained in sections, 133, 152 and 158, the following deta....