Uttar Pradesh Goods and Services Tax (Third Amendment) Ordinance, 2020

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....MENT) ORDINANCE, 2020 (U.P. Ordinance no. 15 of 2020) [Promulgated by the Governor in the Seventy-first Year of Republic of India] AN ORDINANCE further to amend the Uttar Pradesh Value Added Tax Act, 2017 WHEREAS the State Legislature is not in session and the Governor is satisfied that circumstances exist which render it necessary for her to take immediate action: NOW, THEREFORE, in exercise of powers conferred 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 (Third Amendment) Ordinance, 2020; (2) Save as otherwise provided, it shall ....

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....d in writing, be extended,- (a) by the Joint Commissioner (Executive), for a period not exceeding thirty days; (b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a)." Amendment of section 31 7. In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely : "provided that the Government may, on the recommendations of the council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein,....

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.... avails input tax credit without any invoice or bill;" (iii) in clause (e), the words "fraudulently avails input tax credit" shall be omitted. Amendment of section 140 11. In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (i) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (ii) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (iii) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, with....