Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2025

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.... 2025 (U.P. ORDINANCE NO. 7 OF 2025) [Promulgated by the Governor in the Seventy-sixth Year of the Republic of India] AN ORDINANCE further to amend the Uttar Pradesh Goods and Services 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. (a) This Ordinance may be called the Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2025; (b) Save as otherwise provided in this Ordinance,- ....

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....opolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.'; (iii) after clause (116), the following clause shall be inserted, namely :- '(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'; Amendment of section 12 3. In section 12 of the principal Act, sub-section (4) shall be omitted. Amendment of section 13 4. In section 13 of the principal Act, sub-section (4) shall be omitted. Amendment of sec....

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....section (2), for the proviso, the following proviso shall be substituted, namely :- "Provided that no reduction in output tax liability of the supplier shall be permitted, if the- (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". Amendment of section 38 8. In section 38 of the principal Act,- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2),- (a) for the words "auto-generated statement und....

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....22A of the principal Act, the following section shall be inserted, namely :- "122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of Section 148A, Acts in contravention of the provisions of the said Section, he shall, in addition to any penalty under Chapter-XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent of the tax payable on such goods, whichever is higher.". Insertion of new Section 148A 13. After Section 148 of the principal Act, the following Section shall be inserted, namely :- "148A. (1) The Government may, on the recommendations of the Council, by notification, specify,- ....