9911796707
TMI BlogUttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... X (SECOND AMENDMENT) BILL, 2023 A BILL further to amend the Uttar Pradesh Goods and Services Tax Act, 2017. IT IS HEREBY enacted in the Seventy-fourth 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 (Second Amendment) Act, 2023. (2) It shall be deemed to have come into force with effect from the 1st day of October, 2023. Amendment of section 2 2. In section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act ), (a) after clause (80), the following clauses shall be inserted, namely:- (80A) online gaming means offering of a game on the internet or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims; (d) after clause (117), the following clause shall be inserted, namely:- (117A) virtual digital asset shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961; . Amendment of section 24 3. In section 24 of the principal Act, (a) in clause (xi), the word and ocurring at the end, shall be omitted; (b) after clause (xi), the following clause shall be inserted, namely:- (xia) every person supplying online money gaming from a place outside India to a person in India; and . Amendment of Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imposition of Goods and Services Tax. On the recommendation of GST Council, certain amendments were made in the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) vide the Central Goods and Services Tax (Amendment) Act, 2023 (Act no. 30 of 2023), which was enacted by the Parliament and received the assent of the President on 18th August, 2023. In view of the above, it was decided to amend the said Act to incorporate the amendments made in the Central Goods and Services Tax Act, 2017 at the State level as well, with the view to maintain uniformity in the Central Act and the State Act. Since the State Legislature was not in session and immediate legislative action was necessary to implement the aforesaid decision, the Utta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
