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TMI BlogUttarakhand Goods and Services Tax (Amendment) Act, 2023.X X X X Extracts X X X X X X X X Extracts X X X X ..... appoint : Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.--In the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2,-- (a) after clause (80), the following clauses shall be inserted, namely :-- "(80A) 'online gaming' means offering of a game on the internet or an electronic network and includes online money gaming ; (80B) 'online money gaming' means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force ;" ; (b) after clause (102), the following clause shall be inserted, namely :-- "(102A) 'specified actionable claim' m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n shall be substituted, namely :-- "For the purposes of this sub-section, the expression "value of exempt supply" shall not include the value of activities or transaction specified in Schedule III, except,-- (i) the value of activities or transactions specified in paragraph 5 of the said Schedule ; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule." ; and (b) in sub-section (5), after clause (f), the following clause shall be inserted, namely :-- "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 ;". 6. Amendment of section 23.--In section 23 of the principal Act, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely :-- "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod, even after the expiry of the said period of three years from the due date of furnishing the said return.". 11. Amendment of section 44.--Section 44 of the principal Act shall be renumbered as sub- section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :-- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return : Provided that, the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.". 12. Amendment of section 52.--In section 52 of the principal Act, after sub-section (14), the following sub-section shall be inserted, namely :-- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on till the date of refund of such tax to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted. 15. Amendment of section 62.--In section 62 of the principal Act, in sub-section (2),-- (a) for the words "thirty days", the words "sixty days" shall be substituted ; (b) the following proviso shall be inserted, namely :-- "Provided that, where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.". 16. Amendment of section 109.--For section 109 of the principal Act, the following section shall be substituted, namely :-- "109. Constitution of Appellate Tribunal and Benches thereof.--S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 132.--In section 132 of the principal Act, in sub-section (1),-- (a) clauses (g), (j) and (k) shall be omitted ; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted ; (c) For clause (iii), the following clause shall be substituted, namely :-- "(iii) in the case of an offence specified in clause (b), where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine ;"; (d) in clause (iv), for the words, brackets and letters "clause (f) or clause (g) or clause (j)" the words, brackets and letters "clause (f)" shall be substituted. 24. Amendment of section 138.--In section 138 of the Principal Act,-- (a) in sub-section (1), in the first proviso,-- (i) for clause (a), the following clause shall be substituted, namely :-- "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.". 26. Amendment of Schedule III. Retrospective exemption to certain activities and transactions in Schedule III to the Uttarakhand Goods and Services Tax Act.--(1) In Schedule III to the principle Act,-- (a) in paragraph 6, for the words "lottery, betting and gambling" the words "specified actionable claims" shall be substituted. (b) paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Act No. 31 of 2018) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017. (2) no refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. 27. Transitory provision.--The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming. 28. Repeal and Saving.--(1) The Goods and Services Tax (Amendment) Ordinance, 2023 (Uttarakhand Ordinance No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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