Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024. - 385(2)/LXXIX-V-1–2024-2-ka-19-2024 - Uttar Pradesh SGST

Uttar Pradesh Shasan No. 385(2)/LXXIX-V-1 2024-2-ka-19-2024 Dated Lucknow, November 14, 2024 IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Maal Aur Seva Kar (Sanshodhan) Adhyadesh, 2024 (Uttar Pradesh Adhyadesh Sankhya 19 of 2024) promulgated by the Governor. Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance. THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2024 (U.P. ORDINANCE NO. 19 OF 2024) [ Promulgated by the Governor in the Seventy-fifth 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 the 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 (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 2 of U.P. Act no.1 of 2017 2 . In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, for clause (61), the following clause shall be substituted, namely:- (61) Input Service Distributor means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20; . Substitution of section 20 3 . For section 20 of the principal Act, the following section shall be substituted, namely:- Manner of distribution of credit by Input Service Distributor 20. (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices. (2) The Input Service Distributor shall distribute the credit of state tax or integrated tax charged on invoices received by him, including the credit of state or integrated 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 l22A 4 . After section 122 of the principal Act, the following section shall be inserted, namely:- Penalty for failure to register certain machines used in manufacture of goods as per special procedure 122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. (2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where- (a) the penalty so imposed is paid; and (b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty. . ANANDIBEN PATEL Governor, Uttar Pradesh. By order, ATUL SRIVASTAVA, Pramukh Sachiv.