Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023

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....the said Adhiniyam. THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023 (U.P. ACT NO. 19 OF 2023) [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-fourth 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 (Second Amendment) Act, 2023. (2) It shall be deemed to have come into force with effect from the 1st day of October, 2023. Amendment of section 2 2. In section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "principal Act"), - (a) after claus....

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....oney or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;" (d) after clause (117), the following clause shall be inserted, namely :- "(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;". Amendment of section 24 3. In section 24 of the principal Act,- (a) in clause (xi), the word "and" ocurring at the end, shall b....