TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023
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....2) The provisions of this Act 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 Act. Amendment of section 10 2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "principal Act"), in 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. 3. In section 16 of the principal Act, in sub-section (2),- Amendment of section 16 (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 inserted. Amendment of section 17 4. In section 17 of the principal Act,- (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the follow....
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....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 :- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Pro....
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....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." Amendment 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 Central 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", the words "State Benches" shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted Amendment of section 118 17. In ....
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....n 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 per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved" shall be substituted. 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 details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other....