Øe-la[;k&194
jftLVªs'ku uEcj&,lå,låihå@,yå MCywå@,uåihå&91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼mŸkj çns'k v/;kns'k½
&&&&&&&
la[;k 385@79-fo-1&2024-2-d-19-2024
y[kuÅ] 14 uoEcj] 2024
&&&&&&
vf/klwpuk
Hkkjr dk lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ }kjk iznRr 'kfDr dk iz;ksx djds jkT;iky }kjk fuEufyf[kr mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2024 ¼mRrj izns'k v/;kns'k la[;k 19 lu~ 2024½ ftlls jkT; dj vuqHkkx&2 iz'kklfud :i ls lEcfU/kr gS iz[;kfir fd;k x;k gS tks bl vf/klwpuk }kjk loZlk/kkj.k dh lwpukFkZ izdkf'kr fd;k tkrk gSA
mRrj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2024 ¼mRrj izns'k v/;kns'k la[;k 19 lu~ 2024½
[Hkkjr x.kjkT; ds ipgRrjosa o"kZ esa jkT;iky }kjk iz[;kfir]
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 dk vxzrj la'kks/ku djus ds fy;s
v/;kns'k
pw¡fd jkT; fo/kku e.My l= esa ugha gS vkSj jkT;iky dk ;g lek/kku gks x;k gS fd ,slh ifjfLFkfr;k¡ fo|eku gSa] ftuds dkj.k mUgsa rqjUr dk;Zokgh djuk vko';d gks x;k gS(
vr,o] vc] Hkkjr dk lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ }kjk iznRr 'kfDr;ksa
dk iz;ksx djds] jkT;iky fuEufyf[kr v/;kns'k iz[;kfir djrh gSa %&
1&¼1½ ;g v/;kns'k mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2024 laf{kIr uke ,oa çkjEHk
dgk tk;sxkA 2 mRrj izns'k vlk/kkj.k xtV] 14 uoEcj] 2024 ¼2½ bl v/;kns'k ds mica/k ,sls fnukad dks ço`Ùk gksaxs] tSlk jkT; ljdkj] ljdkjh xtV esa vf/klwpuk }kjk fu;r djs%
ijarq ;g fd bl v/;kns'k ds fHkUu&fHkUu mica/kksa ds fy, fHkUu&fHkUu fnukad fu;r fd;s tk ldrs gSaA
2&mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ewy vf/kfu;e dgk x;k gS½ esa] /kkjk 2 esa [k.M ¼61½ ds LFkku ij fuEufyf[kr [k.M j[k fn;k tk,xk] vFkkZRk~%&
^¼61½ ^^buiqV lsok forjd^^ dk rkRi;Z eky ;k lsokvksa ;k nksuksa ds ,sls iwfrZdrkZ mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017 dh /kkjk 2 dk la'kks/ku
ds dk;kZy; ls gS] tks /kkjk 25 esa fufnZ"V lqfHkUu O;fä;ksa ds fy, ;k mudh vksj ls] /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu dj ds fy;s nk;h lsokvksa ds laca/k esa chtdksa lfgr buiqV lsokvksa dh çkfIr ds fy, dj chtd çkIr djrk gS vkSj /kkjk 20 esa micaf/kr jhfr ls ,sls chtdksa ds laca/k esa buiqV dj çR;; forfjr djus ds fy, nk;h gS(^ 3&ewy vf/kfu;e dh /kkjk 20 ds LFkku ij fuEufyf[kr /kkjk j[k nh tk,xh] vFkkZRk~%&
buiqV lsok forjd }kjk çR;; ds forj.k dh jhfr
/kkjk 20 dk çfrLFkkiu ^^20&¼1½ eky ;k lsokvksa ;k nksuksa ds iwfrZdrkZ dk dksbZ dk;kZy; tks buiqV lsokvksa] ftlesa /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu dj ds fy;s nk;h lsokvksa ds laca/k esa chtd lfEefyr gSa] dh çkfIr ds fy, /kkjk 25 esa fufnZ"V lqfHkUu O;fä;ksa ds fy, ;k mudh vksj ls dj chtd çkIr djrk gS] dk /kkjk 24 ds [kaM ¼viii½ ds v/khu buiqV lsok forjd ds :i esa jftLVªh—r gksuk vko';d gksxk vkSj ,sls chtdksa ds laca/k esa buiqV dj çR;; forfjr djsxkA
¼2½ buiqV lsok forjd mlds }kjk çkIr chtdksa ij yxk, x,] jkT; dj ;k ,dh—r dj ds çR;; ftlesa /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu dj ds fy;s mn~xzghr lsokvksa ds laca/k esa jkT; ;k ,dh—r dj dk çR;; lfEefyr gS] ftldk lanÙk mä buiqV lsok forjd ds :i esa mlh jkT; esa jftLVªh—r lqfHkUu O;fä }kjk fd;k x;k gks] dks ,slh jhfr ls] ,sls le; ds Hkhrj vkSj ,sls fucaZ/kuksa vkSj 'krksaZ ds v/;/khu tSlk fofgr fd;k tk ldrk gS] forfjr djsxkA
¼3½ jkT; dj dk çR;;] jkT; dj ;k ,dh—r dj ds :i esa rFkk ,dh—r dj] ,dh—r dj ;k jkT; dj ds :i esa ,slk nLrkost ftlesa buiqV dj çR;; dh /kujkf'k varfoZ"V gks] dks tkjh fd, tkus ds fy, bl jhfr ls forfjr fd;k tk;sxk] tSlk fd fofgr gksA^^
4&ewy vf/kfu;e dh /kkjk 122 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh] vFkkZRk~%&
fo'ks"k çfØ;k ds v/khu eky ds fofuekZ.k esa mi;ksx dh tkus okyh dqN e'khuksa dks iath—r u djkus ij 'kkfLr
ds jftLVªhdj.k ls lacaf/kr dksbZ fo'ks"k çfØ;k /kkjk 148 ds v/khu vf/klwfpr dh xbZ gS] mä fo'ks"k çfØ;k dk mYya?ku djrk gS] ogka og v/;k; iUæg ;k bl v/;k; ds fdlh vU; mica/k ds v/khu mlds }kjk lanÙk ;k lans; fdlh 'kkfLr ds vfrfjä] bl çdkj jftLVªh—r u dh xbZ çR;sd e'khu ds fy,
,d yk[k #i, /kujkf'k ds cjkcj 'kkfLr dk Hkqxrku djus ds fy, nk;h gksxkA ¼2½ mi/kkjk ¼1½ ds v/khu 'kkfLr ds vfrfjä] bl çdkj jftLVªh—r u dh xbZ çR;sd e'khu vfHkxzg.k vkSj vf/kgj.k ds fy, nk;h gksxh% ijarq ;g fd ,slh e'khu rc vf/kgj.k ugha dh tk,xh] tgka&
¼d½ bl çdkj vf/kjksfir 'kkfLr lanÙk dj nh x;h gS( vkSj
¼[k½ ,slh e'khu dk jftLVªhdj.k 'kkfLr ds vkns'k dh lalwpuk çkIr gksus ds rhu fnu ds Hkhrj fo'ks"k çfØ;k ds vuqlkj dj fn;k x;k gSA^^
vkuanhcsu iVsy jkT;iky] mRrj izns'kA
&&&&&
vkKk ls] vrqy JhokLro] izeq[k lfpoA mRrj izns'k vlk/kkj.k xtV] 14 uoEcj] 2024 3
No. 385(2)/LXXIX-V-1–2024-2-ka-19-2024
Dated Lucknow, November 14, 2024
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 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 2024)
[Promulgated by the Governor in the Seventy-fifth Year of the Republic of India]
AN
ORDINANCE
further to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
Whereas the State Legislature is not in session and the Governor is satisfied that
circumstances exist which render it necessary for her to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance:-
Short title and 1. (1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax
commencement (Amendment) Ordinance, 2024.
(2) The provisions of this Ordinance 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
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 services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub- section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;".
3. For section 20 of the principal Act, the following section shall be Substitution of section 20
substituted, namely:-
"20. (1) Any office of the supplier of goods or services or both which receives
Manner of distribution of credit by Input Service Distributor
tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or 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 tax in respect of services subject to levy of tax under sub-section (3) or sub- section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed.
4 mRrj izns'k vlk/kkj.k xtV] 14 uoEcj] 2024 Insertion of new4. After section 122 of the principal Act, the following section shall be section l22A inserted, namely:-
" 122A. (1) Notwithstanding anything 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 Penalty for failure to register certain machines used in manufacture of goods as per special procedure 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 to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.
(2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation:
Provided that such machine shall not be confiscated where-
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the
order of penalty.".
ANANDIBEN PATEL Governor, Uttar Pradesh.
———
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
ih0,l0;w0ih0&,0ih0 342 jkti=&2024&¼852½&599 izfr;ka&¼dEI;wVj@Vh0@vkWQlsV½A ih0,l0;w0ih0&,0ih0 89 lk0 fo/kk;h&2024&¼853½&300 izfr;ka&¼dEI;wVj@Vh0@vkWQlsV½A