TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024
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....ed by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance :- Short title and commencement. 1. (1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024. (2) 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. Amendment of section 9 2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human * consumption" shall be inserted. Amendment of section 10 3. In section 10 of the Principal Act, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Insertion of new section 11A 4. After section 11 of the Principal Act, the following....
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....n of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,- (i) filed up to thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later." Amendment of section 17 7. In section 17 of th....
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....r the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 51 15. In section 51 of the Principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. Amendment of section 54 16. In section 54 of the Principal Act,- (a) in sub-section (3); the second proviso shall be omitted; (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely :- "(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.", Amendment of section 61 17. In section 61 of the Principal Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted. 1 Amendment of section 62 18. In section 62 of the Principal Act, in sub-section (1), afte....
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....ancial Year 2023-24."; (iii) the Explanation 2 shall be omitted. Insertion of new section 74A. 26. After section 74 of the Principal Act, the following section shall be inserted, namely :- Determination of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward "74A. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously where has been, he shall serve refunded or notice on the person chargeable with tax which has not been so paid input tax credit wrongly availed or utilised or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder: Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly ava....
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....ded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months. (8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, may,- (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub- section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the s....
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....gs under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded. Explanation 2.- For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return. statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. Amendment of section 75 27. In section 75 of the Principal Act,- (a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted; (b) after sub-section (2), the following sub-section shall be inserted, namely :- "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of....
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....has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted; (c) in sub-section (6), after the words, brackets and figure "after the expiry of * the, period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted; (d) in sub-section (8), in clause (b),- (i) for the words "twenty per cent.", the words "ten per cent." shall be substituted; (ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted. Amendment of section 122 31. In section 122 of the Principal Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who". the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted Amendment of section 127 32. In section 127 of the Principal....
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....by an officer of State tax under sub- section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order: Provided also that where such interest and penalty has already been paid, no refund of the same shall be available. ' (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund. (3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not ....