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TMI BlogUttar Pradesh 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 ..... Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Act. 2. Amendment of section 10. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act ), in section 10, (a) in sub-section (2), in clause (d), the words goods or shall be omitted ; (b) in sub-section (2A), in clause (c), the words goods or shall be omitted. 3. Amendment of section 16 . In section 16 of the principal Act, in sub-section (2), (i) in the second proviso, for the words added to his output tax liability, along with interest thereon , the words and figures paid by him along with interest payable under section 50 shall be substituted ; (ii) in the third proviso, after the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principal Act, in sub-section (1), (a) for the words the prescribed manner within thirty days from the date of service of the cancellation order : , the words such manner, within such time and subject to such conditions and restrictions, as may be prescribed. shall be substituted ; (b) the proviso shall be omitted. 7. Amendment of section 37. In section 37 of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely : (5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details : Provided that, the Government may, on the recommendations of the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. . 10. 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 the expiry of a period of three years from the due date of furnishing the said statement : Provided that, the Government may, on the recommendat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. . 14. Amendment of section 109. For section 109 of the principal Act, the following section shall be substituted, namely : 109. Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. . 15. Omis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher. . 20. Amendment of section 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) in clause (iii), for the words any other offence , the words, brackets and lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely : (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44 ; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68 ; (c) such other details as may be prescribed. (2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of (a) the supplier, in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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