Uttar Pradesh Goods and Services Tax (Amendment) Bill, 2023

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¼mŸkj çns'k fo/kku e.My ds fo/ks;d½

mRrj izns'k

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y[kuÅ] 7 vxLr] 2023

vf/klwpuk

mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023] tks mRrj izns'k fo/kku lHkk ds fnukad 7 vxLr] 2023 ds mios'ku esa iqj%LFkkfir fd;k x;k] mRrj izns'k fo/kku lHkk dh izfØ;k rFkk dk;Z&lapkyu fu;ekoyh] 1958 ds fu;e 126 ds vUrxZr ,rn~}kjk izdkf'kr fd;k tkrk gSA

mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023 mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 dk vxzrj la'kks/ku djus ds fy, fo/ks;d Hkkjr x.kjkT; ds p©gRrjosa o"kZ esa fuEufyf[kr vf/kfu;e cuk;k tkrk gS %&

1&¼1½ ;g vf/kfu;e mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] laf{kIr uke vkSj izkjEHk

2023 dgk tk,xkA

¼2½ bl vf/kfu;e ds mica/k] ml rkjh[k dks ço`Rr gksaxs] tSlk fd jkT;

ljdkj] xtV esa vf/klwpuk }kjk fu;r djs%

ijarq ;g fd bl vf/kfu;e ds fHkUu&fHkUu mica/kksa ds fy;s fHkUu&fHkUu

rkjh[ksa fu;r dh tk ldrh gSaA504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e 2 mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023 /kkjk 10 dk la"k¨/ku 2&mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ^^ewy vf/kfu;e^^ dgk x;k gS½ esa] /kkjk 10 esa] &

¼d½ mi/kkjk ¼2½ esa] [kaM ¼?k½ esa] 'kCn ^^eky ;k^^ fudky fn;s tk,axs; ¼[k½ mi/kkjk ¼2d½ esa] [kaM ¼x½ esa] 'kCn ^^eky ;k^^ fudky fn;s tk,axsA

/kkjk 16 dk la"k¨/ku 3&ewy vf/kfu;e dh /kkjk 16 esa] mi/kkjk ¼2½ esa] &

¼i½ nwljs ijarqd esa] 'kCn ^^ml ij ds C;kt ds lkFk] ,slh jhfr esa tks fofgr dh tk;s] mlds vkmViqV dj nkf;Ro esa tksM+ fn;k tk;sxk^^ ds LFkku ij 'kCn vkSj vad] ^^/kkjk 50 ds v/khu lans; C;kt ds lkFk] ,slh jhfr ls tks fofgr dh tk;s]mlds }kjk Hkqxrku fd;k tk;sxk^^ j[k fn;s tk;saxs;

¼ii½ rhljs ijarqd esa] 'kCn ^^mlds }kjk^^ ds i"pkr~ 'kCn ^^iwfrZdkj dks^^ c<+k fn;s tk,axsA

/kkjk 17 dk la"k¨/ku 4&ewy vf/kfu;e dh /kkjk 17 esa] &

¼d½ mi/kkjk ¼3½ esa] Li"Vhdj.k esa] 'kCn vkSj vad ^^vuqlwph 3 ds iSjk 5 esa fofufnZ"V^^ ds LFkku ij fuEufyf[kr 'kCn vkSj vad j[k fn;s tk;saxs] vFkkZRk%&

^^vuqlwph 3 ds]&

¼i½ iSjk 5 esa fofufnZ"V xfrfof/k;ksa ;k ysunsu dk ewY;( vkSj ¼ii½ iSjk 8 ds [kaM ¼d½ ds laca/k esa fofgrxfrfof/k;ksa ;k ysunsu dk ewY;A^^( ¼[k½ mi/kkjk ¼5½ esa] [kaM ¼p½ ds ckn] fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZRk%& ^^¼pd½ fdlh djk/ks; O;fä }kjk çkIr eky ;k lsok,a ;k nksuksa] tks daiuh vf/kfu;e] 2013 dh /kkjk 135 esa fufnZ"V dkjiksjsV lkekftd nkf;Ro ds v/khu vius vk{ksiksa ls lacaf/kr xfrfof/k;ksa ds fy, mi;ksx ;k mi;ksx fd, tkus ds fy, rkRif;Zr gSa(^^A

/kkjk 23 dk la"k¨/ku 5&ewy vf/kfu;e dh /kkjk 23 esa] mi/kkjk ¼2½ ds LFkku ij] fuEufyf[kr mi/kkjk j[k nh tk,xh vkSj rkjh[k 1 tqykbZ] 2017 ls j[kh x;h le>h tk,xh] vFkkZRk%&

^^¼2½ /kkjk 22 dh mi/kkjk ¼1½ ;k /kkjk 24 esa varfoZ"V fdlh çfrdwy ckr ds gksrs gq, Hkh] ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] ,slh 'krksaZ vkSj fucaZ/kuksa ds v/;/khu] tks fofgr dh tk,a] mu O;fä;ksa dk çoxZ] ftUgsa bl vf/kfu;e ds v/khu jftLVªhdj.k çkIr djus ls NwV nh tk ldrh gS] fofufnZ"V dj ldrh gS A^^

/kkjk 30 dk la"k¨/ku 6&ewy vf/kfu;e dh /kkjk 30 esa] mi/kkjk ¼1½ esa] &

¼d½ 'kCn ^^jídj.k vkns'k dh rkehy dh rkjh[k ls rhl fnu ds Hkhrj ,sls vf/kdkjh dks fofgr jhfr ls%^^] ds LFkku ij 'kCn ^^,slh jhfr ls] ,sls le; ds Hkhrj vkSj ,slh 'krksaZ ,oa fucaZ/kuksa ds v/;/khu] tSlk fd fofgr fd;k tk;s] ,sls vf/kdkjh dks^^ j[k fn;s tk;saxs(

¼[k½ ijarqd dks fudky fn;k tk,xk A

/kkjk 37 dk la"k¨/ku 7&ewy vf/kfu;e dh /kkjk 37 esa] mi/kkjk ¼4½ ds i"pkr~ fuEufyf[kr mi/kkjk c<+k nh tk,xh] vFkkZRk%&

^^¼5½ fdlh jftLVªh—r O;fä dks mi/kkjk ¼1½ ds v/khu fdlh dj vof/k ds fy;s tkod iwfrZ;ksa ds O;kSjs] mä C;kSjk çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh vof/k dh lekfIr ds i"pkr~] çLrqr djus ds fy;s vuqKkr ugha fd;k tk;sxk%

ijarq ;g fd ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] ,slh 'krksaZ vkSj fucaZ/kuksa ds v/;/khu] tks fofgr dh tk,a]

fdlh jftLVªh—r O;fä ;k jftLVªh—r O;fä;ksa ds ,d oxZ dks mi/kkjk ¼1½ ds v/khu mä C;kSjs çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh mä vof/k dh lekfIr ds ckn Hkh ,d dj vof/k gsrq tkod iwfrZ;ksa ds C;kSjs çLrqr djus ds fy;s vuqKkr dj ldrh gSA^^

/kkjk 39 dk la"k¨/ku 8&ewy vf/kfu;e dh /kkjk 39 esa] mi/kkjk ¼10½ ds i"pkr~ fuEufyf[kr mi/kkjk c<+k nh tk,xh] vFkkZRk%&

^^¼11½ fdlh jftLVªh—r O;fä dks fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh vof/k dh lekfIr ds i"pkr~ mä dj vof/k ds fy, fooj.kh çLrqr djus ds fy;s vuqKkr ugha fd;k tk;sxk%504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023 3 ijarq ;g fd ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] ,slh 'krksaZ vkSj

fucaZ/kuksa ds v/;/khu] tks fofgr dh tk,a]

fdlh jftLVªh—r O;fä ;k jftLVªh—r O;fä;ksa ds ,d oxZ dks fooj.kh çLrqr djus dh mä fu;r rkjh[k ls rhu o"kZ dh vof/k dh lekfIr ds ckn Hkh mDr fooj.kh çLrqr djus ds fy;s vuqKkr dj ldrh gSA^^

/kkjk 44 dk la"k¨/ku 9&ewy vf/kfu;e dh /kkjk 44 dks mldh mi/kkjk ¼1½ ds :i esa iqulaZ[;kafdr fd;k tk,xk] vkSj bl çdkj iqulaZ[;kafdr mi/kkjk ¼1½ ds i"pkr~] fuEufyf[kr mi/kkjk c<+k nh tk,xh] vFkkZRk%&

^^¼2½ fdlh jftLVªh—r O;fä dks okf"kZd fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh vof/k dh lekfIr~ ds i"pkr~ mDr foÙkh; o"kZ ds fy, mi/kkjk ¼1½ ds v/khu okf"kZd fooj.kh çLrqr djus fy;s vuqKkr ugha fd;k tk;sxk%

ijarq ;g fd ljdkj] ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk }kjk] ,slh 'krksaZ vkSj

fucaZ/kuksa ds v/khu] tks fofgr dh tk,a]

fdlh jftLVªh—r O;fä ;k jftLVªh—r O;fä;ksa ds ,d oxZ dks ,d foÙkh; o"kZ ds fy, mi/kkjk ¼1½ ds v/khu okf"kZd fooj.kh çLrqr djus ds fy,] mDr okf"kZd fooj.kh çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh vof/k dh lekfIr ds i"pkr~ Hkh mDr okf"kZd fooj.kh çLrqr djus ds fy;s vuqKkr dj ldrh gSA ^^

/kkjk 52 dk la"k¨/ku 10&ewy vf/kfu;e dh /kkjk 52 esa] mi/kkjk ¼14½ ds i"pkr~ fuEufyf[kr mi/kkjk

c<+k nh tk;sxh] vFkkZRk%&

^^¼15½ çpkyd dks mi/kkjk ¼4½ ds v/khu ,d fooj.k çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh vof/k lekIr~ gksus ds i"pkr~ mDr fooj.k çLrqr djus ds fy;s vuqKkr ugha fd;k tk;sxk%

ijarq ;g fd ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] ,slh 'krksaZ vkSj fucaZ/kuksa ds v/khu] tks fofgr dh tk,a] ,d çpkyd ;k çpkydksa ds ,d oxZ dks mDr fooj.k çLrqr djus dh fu;r rkjh[k ls rhu o"kZ dh mDr vof/k dh lekfIr ij Hkh mi/kkjk ¼4½ ds v/khu ,d fooj.k çLrqr djus ds fy;s vuqKkr dj ldrh gSA^^

/kkjk 54 dk la"k¨/ku 11&ewy vf/kfu;e dh /kkjk 54 esa] mi/kkjk ¼6½ esa] 'kCn ^^ftlds varxZr vafrer%

Loh—r buiqV dj çR;; dh jde ugha gS]^^ fudky fn;s tk;saxsA

/kkjk 56 dk la"k¨/ku 12&ewy vf/kfu;e dh /kkjk 56 esa] 'kCn ^^mDr/kkjk ds v/khu vkosnu çkfIr dh rkjh[k ls lkB fnu ds volku ds i"pkr~ dh rkjh[k ls ,sls dj dk çfrnk; djus dh rkjh[k rd^^]ds LFkku ij 'kCn ^^bl rjg ds vkosnu dh çkfIr dh rkjh[k ls] ,sls dj dk çfrnk; djus dh rkjh[k rd lkB fnuksa ls vf/kd foyac dh vof/k ds fy;s] ,slh jhfr ls rFkk ,slh 'krksaZ ,oa fucaZ/kuksa ds v/khu tSlk fofgr fd;k tk;s] j[k fn;s tk;saxsA

/kkjk 62 dk la"k¨/ku 13&ewy vf/kfu;e dh /kkjk 62 esa] mi/kkjk ¼2½ esa] &

¼d½ 'kCn ^^rhl fnu^^ ds LFkku ij 'kCn ^^lkB fnu^^ j[k fn;s tk;saxs( ¼[k½ fuEufyf[kr ijarqd c<+k fn;k tk,xk] vFkkZRk%&

^^ijarq ;g fd tgka jftLVªh—r O;fä mi/kkjk ¼1½ ds v/khu fu/kkZj.k vkns'k dh rkehyhdj.k ds lkB fnuksa ds Hkhrj ,d fof/kekU; fooj.kh çLrqr djus esa foQy jgrk gS ogk¡ og lkB fnuksa ls vf/kd ds foyac ds çR;sd fnu ds fy, ,d lkS #i;s vfrfjDr foyac 'kqYd ds Hkqxrku ij mDr fu/kkZj.k vkns'k ds rkehyhdj.k ds lkB fnuksa dh ,d vxzrj vof/k ds Hkhrj bls çLrqr dj ldrk gS vkSj ;fn og ,slh foLrkfjr vof/k ds Hkhrj fof/kekU; fooj.kh çLrqr djrk gS] rks mä fu/kkZj.k vkns'k dk çfrlagj.k fd;k x;k le>k tk,xk] fdarq /kkjk 50 dh mi/kkjk ¼1½ ds v/khu C;kt dk Hkqxrku ;k /kkjk 47 ds v/khu foyac Qhl dk lank; djus dk nkf;Ro tkjh jgsxk A^^

14&ewy vf/kfu;e dh /kkjk 109 ds LFkku ij fuEufyf[kr /kkjk j[k nh tk,xh] /kkjk 109 dk la"k¨/ku

vFkkZRk%&^^109&bl v/;k; ds mica/kksa ds v/;/khu dsaæh; eky vkSj lsok dj vf/kfu;e] 2017 ds v/khu xfBr eky vkSj lsok dj vihyh; vf/kdj.k bl vf/kfu;e ds v/khu vihyh; çkf/kdj.k ;k iqujh{k.k çkf/kdj.k }kjk ikfjr vkns'kksa ds fo:) vihyksa dh lquokbZ ds fy, vihyh; vf/kdj.k gksxkA 504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e 4 mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023 15&ewy vf/kfu;e dh /kkjk 110 rFkk /kkjk 114 dks fudky fn;k tk;sxkA 16&ewy vf/kfu;e dh /kkjk 117 esa]&

/kkjk 110 rFkk 114 dk fudkyk tkuk /kkjk 117 dk la"k¨/ku

¼d½ mi/kkjk ¼1½ esa] 'kCn ^^jkT; ihB ;k vihy vf/kdj.k dh {ks=h; ihBksa^^ ds LFkku ij] 'kCn ^^jkT; ihBksa^^ j[k fn;s tk;saxs(

¼[k½ mi/kkjk ¼5½ esa] [kaM ¼d½ vkSj ¼[k½ esa] 'kCn ^^jkT; ihB ;k {ks=h; ihB^^ ds LFkku ij] 'kCn ^^jkT; ihB^^ j[k fn;s tk,axsA

/kkjk 118 dk la"k¨/ku 17&ewy vf/kfu;e dh /kkjk 118 esa] mi/kkjk ¼1½ esa] [kaM ¼d½ esa] 'kCn ^^jk"Vªh; ihB ;k vihy vf/kdj.k dh çkarh; ihBksa^^ ds LFkku ij] 'kCn ^^çeq[k ihB^^ j[k fn;s tk;saxs A /kkjk 119 dk la"k¨/ku 18&ewy vf/kfu;e dh /kkjk 119 esa]&

¼d½ 'kCn ^^jk"Vªh; ;k çkarh; ihBksa^^ ds LFkku ij 'kCn ^^çeq[k ihB^^ j[k fn;s tk,axs(

¼[k½ 'kCn ^^jkT; ihBksa ;k {ks=h; ihBksa^^ ds LFkku ij 'kCn ^^jkT; ihB^^ j[k fn;s tk,axsA

/kkjk 122 dk la"k¨/ku 19&ewy vf/kfu;e dh /kkjk 122 esa] mi/kkjk ¼1d½ ds i"pkr~ fuEufyf[kr mi/kkjk c<+k nh tk,xh] vFkkZRk%&

^^¼1[k½ dksbZ Hkh bysDVª'fud okf.kT; çpkyd] tks& ¼i½ ,slh iwfrZ djus ds fy, bl vf/kfu;e ds v/khu tkjh vf/klwpuk }kjk jftLVªhdj.k ls NwV çkIr O;fä ds vykok fdlh xSj jftLVªh—r O;fä }kjk blds ek/;e ls eky ;k lsokvksa ;k nksuksa dh iwfrZ dh vuqefr nsrk gS(

¼ii½ fdlh ,sls O;fä }kjk oLrqvksa ;k lsokvksa ;k nksuksa dh vUrjkZfT;d iwfrZ dh vuqefr nsrk gS tks ,slh vUrjkZfT;d iwfrZ djus ds fy, ik= ugha gS( ;k

¼iii½ bl vf/kfu;e ds v/khu jftLVªhdj.k çkIr djus ls NwV çkIr O;fä }kjk blds ek/;e ls çHkkfor eky dh fdlh tkodiwfrZ dk] /kkjk 52 dh mi/kkjk ¼4½ ds v/khu çLrqr fd, tkus okys fooj.k esa lgh C;kSjs çLrqr djus esa foQy jgrk gS] rks og nl gtkj #i;s dk tqekZuk] ;k ;fn ,slh iwfrZ /kkjk 10 ds v/khu dj dk Hkqxrku djus okys O;fä ls fHkUu fdlh vU; jftLVªh—r O;fDr }kjk dh xbZ gks] esa lfEefyr dj dh /kujkf'k ds cjkcj /kujkf'k] nksuksa esa tks Hkh vf/kd gks] dk Hkqxrku djus ds fy, nk;h gksxk]A^^

/kkjk 132 dk la"k¨/ku 20&ewy vf/kfu;e dh /kkjk 132 esa] mi/kkjk ¼1½ esa] &

¼d½ [kaM ¼N½] ¼¥½ vkSj ¼V½ fudky fn;s tk;saxs( ¼[k½ [kaM ¼B½ esa] 'kCn] dksßBd vkSj v{kj ^^[kaM ¼d½ ls ¼V½^^] ds LFkku ij 'kCn] dks"Bd vkSj v{kj ^^[kaM ¼d½ ls ¼p½ vkSj [kaM ¼t½ vkSj ¼>½ ^^ j[k fn;s tk;saxs(

¼x½ [kaM ¼iii½ esa] 'kCn ^^tgka^^ ds i"pkr~] 'kCn] dks"Bd vkSj v{kj ^^[kaM ¼[k½ esa fofufnZ"V vijk/k esa^^ j[k fn;s tk;saxs(

¼?k½ [kaM ¼iv½ esa] 'kCn] dks"Bd vkSj v{kj ^^;k [kaM ¼N½ ;k [kaM ¼¥½^^ fudky fn;s tk;saxsA

/kkjk 138 dk la"k¨/ku 21&ewy vf/kfu;e dh /kkjk 138 esa]& ¼d½ mi/kkjk ¼1½ esa] igys ijarqd esa] &

¼i½ [kaM ¼d½ ds LFkku ij fuEufyf[kr [kaM j[k fn;k tk,xk] vFkkZRk%&

^^¼d½ dksbZ O;fä] tks /kkjk 132 dh mi/kkjk ¼1½ ds [kaM ¼d½ ls ¼p½] ¼t½] ¼>½ vkSj ¼B½ esa fofufnZ"V fdlh vijk/k ds laca/k esa ,d ckj ç'kfer gksus ds fy;s vuqKkr fd;k x;k Fkk(^^

¼ii½ [kaM ¼[k½ fudky fn;k tk,xk( ¼iii½ [kaM ¼x½ ds LFkku ij] fuEufyf[kr [kaM j[k fn;k tk,xk] vFkkZRk%&

^^¼x½ dksbZ O;fä] tks /kkjk 132 dh mi/kkjk ¼1½ ds [kaM ¼[k½ ds v/khu fdlh vijk/k dks djus dk vfHk;qä gS(

¼iv½ [kaM ¼³½ fudky fn;k tk,xk(¼[k½ mi/kkjk ¼2½ esa] 'kCn ^^nl gtkj #i;s ;k varoZfyr dj ds ipkl çfr'kr] buesa 504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023 5 ls tks Hkh vf/kd gks] ls de ugha gksus vkSj vf/kdre jde rhl gtkj #i;s ;k dj ds ,d lkS ipkl çfr'kr] buesa ls tks Hkh vf/kd gks] ls de ugha gksus^^] ds LFkku ij 'kCn ^^varoZfyr dj dk iPphl çfr'kr vkSj vf/kdre jkf'k ds varoZfyr dj ds ,d lkS çfr'kr ls vf/kd ugha gksus^^ j[k fn;s tk;saxsA

22&ewy vf/kfu;e dh /kkjk 158 ds i"pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh]

ubZ /kkjk 158d dk c<+k;k tkuk

vFkkZRk%&

^^158d ¼1½ /kkjk 133] 152 vkSj 158 esa mfYyf[kr fdlh ckr ds gksrs gq, Hkh] mi/kkjk ¼2½ ds mica/kksa ds v/;/khu vkSj ifj"kn dh flQkfj'kksa ds vk/kkj ij fdlh jftLVªh—r O;fä }kjk çLrqr fuEufyf[kr fooj.k lkekU; iksVZy }kjk ,slh vU; ç.kkfy;ksa] tSlk fd ljdkj }kjk vf/klwfpr fd;k tk;] ds lkFk ,slh jhfr ls vkSj ,slh 'krksaZ ds v/;/khu] tks fofgr dh tk;a] lk>k fd;k tk ldrk gS] vFkkZRk% &

¼d½ /kkjk 25 ds v/khu jftLVªhdj.k ds fy, vkosnu esa ;k /kkjk 39 ;k /kkjk 44

ds v/khu nkf[ky —r fooj.kh esa çLrqr fof'kf"V;ka(

¼[k½ chtd rS;kj djus ds fy, lkekU; iksVZy ij viyksM dh x;h fof'kf"V;ka]

/kkjk 37 ds v/khu çLrqr tkodiwfrZ dk fooj.k vkSj /kkjk 68 ds v/khu

nLrkostksa ds fuekZ.k ds fy, lkekU; iksVZy ij viyksM dh x;h fof'kf"V;ka(

¼x½ ,sls vU; fooj.k tks fofgr fd;s tk,aA

¼2½ mi/kkjk ¼1½ ds v/khu fooj.k lk>k djus ds ç;kstuksa ds fy,] fuEufyf[kr

dh lgefr çkIr dh tk,xh] &

¼d½ mi/kkjk ¼1½ ds [kaM ¼d½] ¼[k½ vkSj ¼x½ ds v/khu çLrqr fooj.k ds laca/k esa

iwfrZdrkZ( vkSj

¼[k½ mi/kkjk ¼1½ ds [kaM ¼[k½ ds v/khu vkSj mi/kkjk ¼1½ ds [kaM ¼x½ ds v/khu ;Fkkfofgr çi= esa vkSj jhfr ls çLrqr fooj.k] dsoy tgk¡ ,sls fooj.k esa çkIrdrkZ dh igpku dh lwpuk lfEefyr gks] ds laca/k esa çkIrdrkZA

¼3½ rRle; ço`Ùk fdlh fof/k esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] bl /kkjk ds v/khu lk>k dh xbZ tkudkjh ds ifj.kkeLo:i mRiUu gksus okyh fdlh ns;rk ds laca/k esa ljdkj ;k lkekU; iksVZy ds fo#) dksbZ dkjZokbZ ugha dh tk;sxh vkSj lqlaxr iwfrZ ij ;k lqlaxr fooj.kh ds vuqlkj dj dk Hkqxrku djus dh ns;rk ij dksbZ çHkko ugha iM+sxkA^^

23&¼1½ ewy vf/kfu;e dh vuqlwph III esa] iSjk 7 vkSj 8 vkSj mlds Li"Vhdj.k 2 ¼mÙkj çns'k vf/kfu;e la[;k 45 lu~ 2018 dh /kkjk 31 }kjk c<+k;k x;k½ igyh tqykbZ 2017 ls mlesa c<+k;s x;s le>s tk;saxsA

¼2½ ,d= fd;s x;s ,sls lEiw.kZ dj dk çfrnk; ugh fd;k tk;sxk] tks bl rjg

mRrj çns"k eky v©j lsok dj vf/kfu;e dh vuqlwph III dh dfri; xfrfof/k;¨a v©j laO;ogkj¨a d¨ Hkwry{kh çHkko ls dj eqDr djuk ,df=r u fd;k x;k gksrk] ;fn mi/kkjk ¼1½ leLr lkjoku le;ksa ij ço`Ùk gksrhA

24&¼1½ mRrj izns"k eky vkSj lsok dj ¼la"kks/ku½ v/;kns"k]

fujlu v©j O;ko`fRr 2023 ,rn~}kjk fujflr fd;k tkrk gSA

mRrj çns"k v/;kns"k la[;k 14 lu~ 2023 ¼2½ ,sls fujlu ds gksrs gq, Hkh mi/kkjk ¼1½ esa fufnZ'V v/;kns"k }kjk ;Fkk la"kksf/kr ewy vf/kfu;e ds mica/kksa ds v/khu —r dksbZ dk;Z ;k dh xbZ dksbZ dk;Zokgh] bl vf/kfu;e }kjk ;Fkk la"kksf/kr ewy vf/kfu;e ds lg izR;FkhZ mica/kksa ds v/khu —r ;k dh xbZ le>h tk;saxh ekuks bl vf/kfu;e ds mica/k lHkh lkjoku le;ksa esa izo`Rr FksA504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e 6 mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023

mn~ns"; v©j dkj.k

mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ ] 2017½] ftls vkxs ¼^^mDr vf/kfu;e** dgk x;k gS½] mÙkj çns'k jkT; }kjk eky ;k lsok,a ;k nksuksa dh vUrjkZT;h; iwfrZ ij dj ds mnxzg.k rFkk laxzg.k vkSj mlls lEcfU/kr ;k vkuq"kafxd ekeyksa dk mica/k djus ds fy, vf/kfu;fer fd;k x;k gSA

Hkkjr dk lafo/kku ds vuqPNsn 246 d¼1½ ds mica/kksa ds vuqlkj] laln vkSj jkT; fo/kkueaMy] nksuksa dks eky vkSj lsok dj vf/kjksfir djus ds fy, fof/k cukus dh 'kfä gSA th,lVh ifj"kn dh flQkfj'k ij] foÙk vf/kfu;e] 2023 ¼vf/kfu;e la[;k 8 lUk] 2023½ }kjk dsaæh; eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 12 lUk] 2017½ esa dfri; la'kks/ku fd, x,] ftls laln }kjk vf/kfu;fer fd;k x;k vkSj bls 31 ekpZ] 2023 dks jk'Vªifr dh lgefr çkIr gqbZA

mi;qZä ds –f"Vxr dsUæh; vf/kfu;e ,oa jkT; vf/kfu;e esa ,d:irk cuk;s j[kus ds fy, jkT; Lrj ij dsUæh; eky vkSj lsok dj vf/kfu;e] 2017 esa fd;s x;s la'kks/kuksa dks lfEefyr djus gsrq mDr vf/kfu;e esa la'kks/ku djus dk fofu"p; fd;k x;kA

pwafd jkT; fo/kkueaMy l= esa ugha Fkk vkSj iwoksZä fofu"p; dks dk;kZfUor fd;s tkus gsrq rqjar fo/kk;h dkjZokbZ vko';d Fkh] vr% jkT;iky }kjk fnukad 24 tqykbZ] 2023 dks mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2023 ¼mÙkj çns'k v/;kns'k la[;k 14 lUk] 2023½ ç[;kfir fd;k x;kA

;g fo/ks;d] iwoksZä v/;kns'k dks çfrLFkkfir djus ds fy, iqj%LFkkfir fd;k tkrk gSA

;ksxh vkfnR;ukFk eq[; ea=hA

———

mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023 esa fd;s tkus okys ,sls mica/kksa dk Kkiu&i= ftuesa fo/kk;u vf/kdkjksa ds çfrfu/kku varxZzLr gSa A

mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2023 esa fd;s tkus okys fo/kk;u vf/kdkjksa ds

;ksxh vkfnR;ukFk

eq[; ea=hA

———

vkKk ls] iznhi dqekj nqcs] izeq[k lfpoA

———

IN pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of the "Uttar Pradesh Maal Aur Seva Kar (Sanshodhan) Vidheyak, 2023" introduced in the Uttar Pradesh Legislative Assembly on August 7, 2023.

THE UTTAR PRADESH GOODS AND SERVICES TAX (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 :–

1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax Short title and commencement (Amendment) Act, 2023.

(2) The provisions of this Act 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

Act.

2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred Amendment of section 10

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.

Amendment of section 16

3. 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 "made by him", the words "to the supplier" shall be inserted.

Amendment of section 17

4. In section 17 of the principal Act,— (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely:—

"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.";

(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;".

Amendment of section 23

5.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, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act."

Amendment of section 30

6. In section 30 of the 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. In section 37 of the principal Act, after sub-section (4), the following sub- Amendment of section 37

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 Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details."

8. In section 39 of the principal Act, after sub-section (10), the following sub- Amendment of section 39

section shall be inserted, namely:—

"(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return."504 RPH (Mall Aur Sewakar) (Sansadiya) 2023 Data 7e mRrj izns'k vlk/kkj.k xtV] 17 vxLr] 2023 9 Amendment of section 44

9. 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."

10. In section 52 of the principal Act, after sub-section (14), the following Amendment of section 52

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 recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement."

11. In section 54 of the principal Act, in sub-section (6), the words "excluding the Amendment of section 54

amount of input tax credit provisionally accepted," shall be omitted.

Amendment of section 56

12.In section 56 of the principal Act, for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub- section till the date of refund of such tax", the words "for the period of delay beyond sixty days from the date of receipt of such application 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.

13.In section 62 of the principal Act, in sub-section (2),—

Amendment of section 62

(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."

14. For section 109 of the principal Act, the following section shall be substituted, Amendment of section 109

namely:—

"109. Subject to the provisions of this Chapter, the Goods and Services Tax

Appellate Tribunal constituted under 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. Section 110 and 114 of the principal Act shall be omitted. Omission of

sections 110 and 114

16. In section 117 of the principal Act,—

Amendment of section 117

(a) in sub-section (1), for the words "State Bench or Area Benches", the

words "State Benches" shall be substituted;

(b) in sub-section (5), in clauses (a) and (b), for the words "State Bench or

Area Benches", the words "State Benches" shall be substituted.

Amendment of section 118

17. In section 118 of the principal Act, in sub-section (1), in clause (a), for the words "National Bench or Regional Bench", the words "Principal Bench" shall be substituted.

Amendment of section 119

18. In section 119 of the principal Act,— (a) for the words "National or Regional Benches", the words "Principal Bench" shall be substituted;

(b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted.

19. In section 122 of the principal Act, after sub-section (1A), the following sub- Amendment of section 122

section shall be inserted, namely:—

"(1B) Any electronic commerce operator who—

(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply;

(ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or

(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 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. In section 132 of the principal Act, in sub-section (1),—

Amendment of section 132

(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 letter" an offence specified in clause (b)," shall be substituted;

(d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted.

21. In section 138 of the principal Act,—

Amendment of section 138

(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 (f), (h), (i) and (l) of sub-section (1) of section 132;";

(ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted, namely:— "(c) a person who has been accused of committing an offenc under clause (b) of sub-section (1) of section 132;";

(iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved" shall be substituted.

22. After section 158 of the principal Act, the following section shall be inserted, namely:—

Insertion of new section 158A

"158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on 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 respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and (b) the recipient, in respect of details furnished under clause (b) of sub- section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed.

(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.".

23. (1) In Schedule III to the principal Act, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of U.P.Act 45 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.

Retrospective exemption to certain activities and transactions in Schedule III to the Uttar Pradesh Goods and Services Tax Act

Repeal and saving 24. (1) The Uttar Pradesh Goods and Services Tax U.P. Ordinance no. 14 of 2023

(Amendment) Ordinance, 2023 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act as if the provisions of this Act were in force at all material times.

STATEMENT OF OBJECTS AND REASONS

The Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the " said Act") has been enacted to make provision for levy and collection of tax on intra- State supply of goods or services or both by the State of Uttar Pradesh and for matters connected therewith or incidental thereto.

According to the provisions of Article 246 A(1) of the Constitution of India, both the Parliament and the State Legislature have the power to make laws for the 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 Finance Act, 2023 (Act no. 8 of 2023), which was enacted by the Parliament and received the assent of the President on 31st March, 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 and 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 Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2023 (U.P. Ordinance no. 14 of 2023) was promulgated by the Governor on 24th July, 2023. This Bill is introduced to replace the aforesaid Ordinance.

YOGI ADITYANATH Mukhya Mantri.

–––––––

By order,

J. P. SINGH-II, Pramukh Sachiv.