Uttar Pradesh Goods and Services Tax (Amendment) Act, 2024

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....niyam. THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024 (U.P. Act No. 16 of 2024) [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-fifth 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, 2024. (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 2 of U.P. Act no. 1 of 2017 2. In the....

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....grated tax in respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. (3) The credit of State tax; shall be distributed as state tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed.". Insertion of new section 122A 4. After section 122 of the principal Act, the following section shall be inserted, namely :- Penalty for failure to register certain machines u....