jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&164 ¼x-2½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1338@X;kjg-2&23-9¼47½-17-Vh0lh0 234-m0iz0vf/k0-1-2017-vkns'k ¼297½-2023
y[kuÅ] 19 vDVwcj] 2023
vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ¼ftls vkxs ^^mDr vf/kfu;e^^ dgk x;k gS½ dh /kkjk 148 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn dh flQkfj'kksa ij ,rn~}kjk bysDVªkfud okf.kT; çpkyd ftlls /kkjk 52 ds v/khu lzksr ij dj dk laxzg.k fd;k tkuk visf{kr gS] dks ,sls O;fDr;ksa ds oxZ ds :i esa vf/klwfpr djrh gSa] tks vf/klwpuk la[;k 1143@X;kjg- 2&23-9¼47½-17-Vh0lh0 232&m0iz0vf/k0-1-2017-vkns'k ¼291½-2023] fnukad 21 flrEcj] 2023 }kjk /kkjk 23 dh mi/kkjk ¼2½ ds v/khu tkjh vf/klwpuk ds vuqlkj jfTkLVªhdj.k ls NwV çkIr O;fDr;ksa ¼ftls vkxs ^^mDr O;fDr^^ dgk x;k gS½ }kjk blds ek/;e ls dh xbZ eky dh iwfrZ ds laca/k esa fuEufyf[kr fo'ks"k çfØ;k dk vuqlj.k djsaxs] vFkkZr~ %&
¼i½ bysDVªkfud okf.kT; çpkyd] mDr O;fDr }kjk blds ek/;e ls eky dh iwfrZ dsoy rHkh vuqKkr djsxk] ;fn mDr O;fDRk dks lkekU; iksVZy ij ukekadu la[;k dk vkcaVu fd;k x;k gks( 2 mRrj izns'k vlk/kkj.k xtV] 19 vDVwcj] 2023 ¼ii½ bysDVªkfud okf.kT; çpkyd] mDr O;fDr }kjk blds ek/;e ls eky dh fdlh varj&jkfTd iwfrZ dks vuqKkr ugha djsxk(
¼iii½ bysDVªkfud okf.kT; çpkyd] mDr O;fDr }kjk blds ek/;e ls dh xbZ eky dh iwfrZ ds laca/k esa /kkjk 52 dh mi/kkjk ¼1½ ds v/khu lzksr ij dj dk laxzg.k ugha djsxk( vkSj
¼iv½ bysDVªkfud okf.kT; çpkyd] mDr O;fDr }kjk blds ek/;e ls dh xbZ eky dh iwfrZ ds C;kSjs lkekU; iksVZy ij bysDVªkfud :i ls ç:i th,lVhvkj&8 esa fooj.k ds :i esa çLrqr djsxkA 2&tgka bysDVªkfud okf.kT; çpkyd IysVQkeZ ds ek/;e ls eky dh ,dy iwfrZ esa cgq bysDVªkfud okf.kT; çpkyd varoZfyr gks] ^^bysDVªkfud okf.kT; çpkyd^^ ls ,slk bysDVªkfud okf.kT; çpkyd vfHkçsr gksxk tks vafre :i ls mDr O;fDr dks mlds ek/;e ls mDr O;fDr }kjk dh xbZ mDr iwfrZ ds fy, lank; tkjh djsxkA
3&;g vf/klwpuk fnukad 1 vDVwcj] 2023 ls izo`Rr gqbZ le>h tk;sxhAs
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; lfpoA
&&&&&&
IN pursuance of the provisions 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. 1338@XI-2–23-9¼47½-17-T.C.234-U.P.Act-1-2017-Order ¼297½-2023, dated October 19, 2023.
No. 1338@XI-2–23-9¼47½-17-T.C.234-U.P.Act-1-2017-Order ¼297½-2023
Dated Lucknow, October 19, 2023
IN exercise of the powers conferred by section 148 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 notifies the electronic commerce operator who is required to collect tax at source under section 52 of the said Act as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration (hereinafter referred to as the "said person") in accordance with the notification issued under sub-section (2) of section 23 of the said Act vide notification no. 1143/XI-2-23-9(47)-17-T.C.232-U.P. Act-1-2017-Order (291)-2023, dated September 21, 2023 namely :–
(i) The electronic commerce operator shall allow supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person;
(ii) The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;
(iii) The electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of supply of goods made through it by the said person; and mRrj izns'k vlk/kkj.k xtV] 19 vDVwcj] 2023 3 (iv) The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal.
2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, "the electronic commerce operator" shall mean the electronic commerce operator who finally releases the Payment to the said person for the said supply made by the said person through him.
3. This notification shall be deemed to have come into force with effect from the 1st day of October, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.