TMI BlogUttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ything 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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