jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&156¼d&7½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1143@X;kjg-2&23-9¼47½-17-Vh0lh0 232-m0iz0vf/k0-1-2017-vkns'k ¼291½-2023 y[kuÅ] 21 flrEcj] 2023
vf/klwpuk
mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ¼ftls vkxs ÞmDr vf/kfu;eß dgk x;k gS½ dh /kkjk 23 dh mi/kkjk ¼2½ ds v/khu 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] fdlh bysDVª'fud okf.kT; çpkyd ds ek/;e ls ekyksa dh iwfrZ djus okys O;fDr;ksa dks ftlls mDr vf/kfu;e dh /kkjk 52 ds v/khu lzksr ij dj dk laxzg.k fd;k tkuk visf{kr gks] ,rn~}kjk fofufnZ"V djrh gSa vkSj iwoZorhZ foRrh; o"kZ vkSj pkyw foRrh; o"kZ esa dqy vkorZ] dqy vkorZ dh /kujkf'k ls vf/kd ugha gks] ftlds Åij ,d iwfrZdrkZ mDr vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1½ ds mica/kksa ds vuqlkj jkT; ;k la?k jkT; {ks= esa jftLVªh—r gksus ds fy, nk;h gS] mDr vf/kfu;e ds v/khu jftLVªhdj.k çkIr djus ls NwV çkIr O;fDr;ksa dh Js.kh ds :i esa] fuEufyf[kr 'krksaZ ds v/;/khu gksaxs] vFkkZr~ %&
¼i½ ,sls O;fDr eky dh dksbZ vUrjkZT;h; iwfrZ ugha djsaxs (
¼ii½ ,sls O;fDr ,d jkT; ;k la?k jkT; {ks= ls vf/kd esa bysDVª'fud okf.kT; çpkyd ds ek/;e ls ekyksa dh iwfrZ ugha djsaxs (
¼iii½ ,sls O;fDr;ksa ls vk;dj vf/kfu;e] 1961 ¼vf/kfu;e la[;k 43 lu~ 1961½ ds v/khu tkjh LFkk;h [kkrk la[;ka j[kus dh vis{kk dh tk;sxh ( 2 mRrj izns'k vlk/kkj.k xtV] 21 flrEcj] 2023 ¼iv½ ,sls O;fDr] jkT; ;k la?k jkT; {ks= esa bysDVª'fud okf.kT; çpkyd ds ek/;e ls fdlh eky dh iwfrZ djus ls iwoZ] vk;dj vf/kfu;e] 1961 ¼vf/kfu;e la[;k 43 lu~ 1961½ ds v/khu tkjh viuk LFkk;h [kkrk la[;k] vius dkjckj ds LFkku dk irk vkSj jkT; ;k la?k jkT; {ks=] ftuesa ,slh iwfrZ djus dk bPNqd gks lkekU; iksVZy ij ?kksf"kr djsaxs] tks lkekU; iksVZy ij fof/kekU;dj.k ds v/;/khu gksxk (
¼v½ ,sls O;fDr;ksa dks] [kaM ¼iv½ ds vuqlkj ?kksf"kr LFkk;h [kkrk la[;k ds lQyrkiwoZd fof/kekU;dj.k ds fy, lkekU; iksVZy ij ,d ukekadu la[;k çnku dh xbZ gS (
¼vi½ ,sls O;fDr dks ,d jkT; ;k la?k jkT; {ks= esa ,d ls vf/kd ukekadu la[;k çnku ugha dh tk,xh (
¼vii½ ,sls O;fDr;ksa }kjk bysDVª'fud okf.kT; çpkyd ds ek/;e ls fdlh eky dh iwfrZ ugha dh tk,xh] tc rd fd ,sls O;fDr;ksa dks lkekU; iksVZy ij ukekadu la[;k çnku ugha dh xbZ gks ( vkSj ¼viii½ tgka ,sls O;fDr;ksa dks mDr vf/kfu;e dh /kkjk 25 ds v/khu jftLVªhdj.k dh i'pkRorhZ vuqefr nh tkrh gS] ukekadu la[;k jftLVªhdj.k ds çHkkoh fnukad ls fof/kekU; ugha jg tk,xhA 2&;g vf/klwpuk fnukad 1 vDVwcj] 2023 ls ço`Ùk gksxhA
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; lfpoA
&&&&&&
IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1143@XI-2–23-9¼47½-17-T.C.232-U.P.Act-1-2017-Order ¼291½-2023, dated September 21, 2023 :
No. 1143@XI-2–23-9¼47½-17-T.C.232-U.P.Act-1-2017-Order ¼291½-2023
Dated Lucknow, September 21, 2023
IN exercise of the powers under sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017)(hereinafter referred to as the "said Act"), the Governor, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of sub-section (1) of section 22 of the said Act, as the category of persons exempted from obtaining registration under the said Act, subject to the following conditions, namely: —
(i) such persons shall not make any inter-State supply of goods;
(ii) such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory;
(iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961);
(iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the mRrj izns'k vlk/kkj.k xtV] 21 flrEcj] 2023 3 Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal;
(v) such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number declared as per clause (iv);
(vi) such persons shall not be granted more than one enrolment number in a State or Union territory;
(vii) no supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted an enrolment number on the common portal; and
(viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration.
2. This notification shall come into force with effect from the 1st day of October, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.