Øe-la[;k&106
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 90@79-fo-1&2025-2-d-7-2025
y[kuÅ] 10 tqykbZ] 2025
&&&&&&
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] 2025 ¼mRrj izns'k v/;kns'k la[;k 7 lu~ 2025½ 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 gS%&
mRrj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2025
¼mRrj izns'k v/;kns'k la[;k 7 lu~ 2025½
[Hkkjr x.kjkT; ds fNgRrjosa 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 djrs gSa%&
1&¼d½ bl v/;kns'k dks mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] laf{kIr uke vkSj çkjaHk
2025 dgk tk;sxk A
¼[k½ bl v/;kns'k esa vU;Fkk micaf/kr ds flok;]& 2 mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 ¼2½ ¼d½ /kkjk 2 ¼i½ vkSj 6] rkjh[k 1 vçSy] 2025 ls ço`Ùk gqbZ le>h tk,axh(
¼[k½ /kkjk 2 ¼ii½] 2 ¼iii½ ls 5 vkSj /kkjk 7 ls 14] ml rkjh[k ls ço`Ùk gksaxh ftls jkT; ljdkj] ljdkjh xtV esa vf/klwpuk }kjk] fu;r djsA
2&mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ewy vf/kfu;e dgk /kkjk 2 dk la'kks/ku
x;k gS½ dh /kkjk 2 esa]&
¼i½ [k.M ¼61½ esa] rkjh[k 1 vçSy] 2025 ls 'kCn] dks"Bd vkSj vad ^^/kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ ds LFkku ij 'kCn] dks"Bd vkSj vad ^^bl vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ;k ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 5 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ j[k fn;s tk,axs(
¼ii½ [k.M ¼69½ esa]&
¼d½ mi-[k.M ¼x½ esa] 'kCn ^^uxjikfydk^^ ds i'pkr~ 'kCn ^^fuf/k^^ c<+k fn;k tk,xk(
¼[k½ mi&[k.M ¼x½ ds i'pkr~ fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk] vFkkZr%& &bl mi&[k.M ds ç;kstuksa ds fy,&
¼d½ ÞLFkkuh; fuf/kß dk rkRi;Z fdlh LFkkuh; Lo'kklu ds çkf/kdj.k tks fdlh iapk;r {ks= ds lEcU/k esa ukxfjd dk;ksaZ ds fuoZgu ds fy, LFkkfir gS vkSj ftls fof/k }kjk fdlh Hkh dj] 'kqYd] iFkdj] midj ;k Qhl] pkgs fdlh Hkh uke ls iqdkjs tk,a] yxkus] ,d= djus vkSj fofu;kstu djus dh 'kfä;ka çnku dh xbZ gSa ds fu;a=.k ;k çcU/k ds v/khu fdlh fuf/k ls gS](
¼[k½ Þuxjikfydk fuf/kß dk rkRi;Z ^fdlh LFkkuh; Lo'kklu ds çkf/kdj.k tks fdlh egkuxj {ks= ;k uxjikfydk {ks= ds lEcU/k esa ukxfjd dk;ksaZ ds fuoZgu ds fy, LFkkfir gS vkSj ftls fof/k }kjk fdlh Hkh dj] 'kqYd] iFkdj] midj ;k Qhl] pkgs fdlh Hkh uke ls iqdkjs tk,¡] yxkus] ,d= djus vkSj fofu;kstu djus dh 'kfä;ka çnku dh xbZ gSa] ds fu;a=.k ;k çcU/k ds v/khu fdlh fuf/k ls gS(*
¼iii½ [k.M ¼116½ ds i'pkr] fuEufyf[kr [k.M c<+k fn;k tk,xk] vFkkZr~%&
^¼116d½ Þfof'k"V igpku fpàkaduß dk rkRi;Z /kkjk 148d dh mi/kkjk ¼2½ ds [kaM ¼[k½ esa fufnZ"V fof'k"V igpku fpàkadu ls gS vkSj blds varxZr vadh;
LVkEi] vadh; fpà ;k dksbZ vU; le:i fpàkadu lfEefyr gS] tks fof'k"V] lqjf{kr vkSj gVkus ;ksX; u gks(*
3&ewy vf/kfu;e dh /kkjk 12 esa] mi/kkjk ¼4½ dks fudky fn;k tk,xkA
/kkjk 12 dk la'kks/ku
4&ewy vf/kfu;e dh /kkjk 13 esa] mi/kkjk ¼4½ dks fudky fn;k tk,xkA
5&ewy vf/kfu;e dh /kkjk 17 dh mi/kkjk ¼5½ ds [k.M ¼?k½ esa]&
/kkjk 13 dk la'kks/ku /kkjk 17 dk la'kks/ku
¼i½ 'kCnksa Þla;a= ;k e'khujhß ds LFkku ij 'kCn Þla;a= vkSj e'khujhß j[k fn, tk,axs vkSj rkjh[k 1 tqykbZ] 2017 ls çfrLFkkfir fd, x, le>s tk,axs( ¼ii½ Li"Vhdj.k dks Li"Vhdj.k 1 ds :i esa Øekafdr fd;k tk,xk vkSj bl çdkj Øekafdr Li"Vhdj.k 1 ds i'pkr fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk] vFkkZr%& ^ 2&[k.M ¼?k½ ds ç;kstuksa ds fy,] ;g Li"V fd;k tkrk gS fd fdlh U;k;ky;] U;k;kf/kdj.k ;k vU; çkf/kdj.k ds fdlh fu.kZ;] fMØh ;k vkns'k esa fufgr fdlh çfrdwy ckr ds gksrs gq, Hkh] Þla;a= ;k e'khujhß ds fdlh lanHkZ dk vFkZ Þla;a= vkSj e'khujhß ds lanHkZ ds :i esa yxk;k tk,xk vkSj ges'kk le>k tk,xk(* mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 3 6&ewy vf/kfu;e dh /kkjk 20 esa] rkjh[k 1 vçSy] 2025 ls]& /kkjk 20 dk
la'kks/ku ¼i½ mi/kkjk ¼1½ esa] 'kCn] dks"Bd vkSj vad ^^/kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ ds LFkku ij 'kCn] dks"Bd vkSj vad ^^bl vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ;k ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 5 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ j[k fn;s tk,axs(
¼ii½ mi/kkjk ¼2½ esa] 'kCn] dks"Bd vkSj vad ^^/kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ ds LFkku ij 'kCn] dks"Bd vkSj vad ^^bl vf/kfu;e dh /kkjk 9 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ;k ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 5 dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½^^ j[k fn;s tk,axsA 7& ewy vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ ds ijUrqd ds LFkku ij fuEufyf[kr /kkjk 34 dk la'kks/ku ijUrqd j[k fn;k tk,xk] vFkkZr%&
ÞijUrq ;g fd iwfrZdrkZ ds vkmViqV dj nkf;Ro esa dksbZ deh vuqKkr ugha dh
tk,xh] ;fn&
¼i½ ,sls tek i= ds dkj.k ekuk tkus okyk buiqV dj çR;;] ;fn çkIr fd;k x;k gS] çkIrdrkZ }kjk okil ugha fy;k x;k gS] tgk¡ ,slk çkIrdrkZ jftLVªh—r O;fä gS( ;k
¼ii½ vU; ekeyksa esa] ,slh iwfrZ ij dj dk çHkko fdlh vU; O;fä ij Mky
fn;k x;k gSAß 8&ewy vf/kfu;e dh /kkjk 38 esa]&
/kkjk 38 dk la'kks/ku ¼i½ mi/kkjk ¼1½ esa] 'kCn ^^Lor%tfur fooj.k^^ ds LFkku ij] 'kCn ^^fooj.k^^ j[k
fn;k tk,xk]
¼ii½ mi/kkjk ¼2½ esa]&
¼d½ 'kCn ^^Lor% tfur fooj.k^^ ds LFkku ij] 'kCn ^^fufnZ"V fooj.k^^ j[k fn;s
tk,axs(
¼[k½ [kaM ¼d½ esa] 'kCn ^^vkSj^^ fudky fn;k tk;sxk(
¼x½ [kaM ¼[k½ esa] 'kCn ^^ds dkj.k^^ ds i'pkr] 'kCn ^^lfgr^^ c<+k fn;k tk,xk(
¼?k½ [kaM ¼[k½ ds i'pkr] fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZr%&
/kkjk 39 dk la'kks/ku ^^¼x½ ,sls vU; fooj.k tks fofgr fd, tk,aA^^ 9&ewy vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ esa] 'kCnksa ÞvkSj ,sls le; ds Hkhrjß ds LFkku ij] 'kCn Þ,sls le; ds Hkhrj vkSj ,slh 'krksaZ vkSj fuca/kuksa ds v/khu jgrs gq,ß j[k fn;s tk,axsA
10&ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa ijUrqd ds LFkku ij fuEufyf[kr /kkjk 107 dk la'kks/ku ijUrqd j[k fn;k tk,xk] vFkkZr%&
ÞijUrq ;g fd fdlh dj dh ekax fd, fcuk 'kkfLr dh ekax djus okys fdlh vkns'k dh fLFkfr esa] ,sls vkns'k ds fo#) rc rd dksbZ vihy nkf[ky ugha dh tk,xh tc rd fd vihydrkZ }kjk mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugha dj fn;k tkrk gSAß
11& ewy vf/kfu;e dh /kkjk 112 dh] mi/kkjk ¼8½ esa] fuEufyf[kr ijUrqd c<+k fn;k /kkjk 112 dk la'kks/ku tk,xk] vFkkZr~%&
ÞijUrq ;g fd fdlh dj dh ekax fd, fcuk 'kkfLr dh ekax djus okys fdlh vkns'k dh n'kk esa] ,sls vkns'k ds fo#) rc rd dksbZ vihy nkf[ky ugha dh tk,xh] tc rd fd vihydrkZ }kjk /kkjk 107 dh mi/kkjk ¼6½ ds ijUrqd ds v/khu ns; jkf'k ds vfrfjä mä 'kkfLr ds nl çfr'kr ds cjkcj jkf'k dk Hkqxrku ugha dj fn;k tkrk gSAß
12&ewy vf/kfu;e dh /kkjk 122d ds i'pkr~] fuEufyf[kr /kkjk c<+k nh tk,xh]
vFkkZr~%&
ubZ /kkjk 122[k dk tksM+k tkuk Þ122[k&bl vf/kfu;e esa fdlh ckr ds gksrs gq, Hkh] tgka /kkjk 148d dh mi/kkjk ¼1½ 4 mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 ds [kaM ¼[k½ esa fufnZ"V dksbZ O;fä mä /kkjk ds mica/kksa dk mYya?ku djrk gS] rks og v/;k; 15 ;k bl v/;k; ds mica/kksa ds v/khu fdlh 'kkfLr ds vfrfjä] ,d yk[k #i, ;k ,sls eky ij ns; dj ds nl çfr'kr ds cjkcj 'kkfLr] tks Hkh vf/kd gks] dk Hkqxrku djus ds fy, nk;h gksxkAß
13&ewy vf/kfu;e dh /kkjk 148 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh] ubZ /kkjk 148d dk c<+k;k tkuk vFkkZr%&
Þ148d&¼1½ ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] fofufnZ"V dj ldrh gS]&
¼d½ eky( ¼[k½ ,sls O;fä ;k O;fä;ksa dk oxZ tks ,sls eky ij dCtk j[krs gSa ;k mlls O;ogkj djrs gSa] ftu ij bl /kkjk ds mica/k ykxw gksaxsA ¼2½ ljdkj] mi/kkjk ¼1½ ds [kaM ¼d½ esa fufnZ"V eky ds laca/k esa]&
¼d½ fof'k"V igpku fpà yxkus vkSj mlesa fufgr lwpuk ds bysDVª'fud HkaMkj.k vkSj igqap ds fy,] ,sls O;fä;ksa ds ek/;e ls] tSlk fd fofgr fd;k tk;] ,d ç.kkyh çnku dj ldrh gS( vkSj
¼[k½ ,sls eky ds fy, fof'k"V igpku fpà fofgr dj ldrh gS] ftlesa mlesa ntZ dh tkus okyh lwpuk Hkh lfEefyr gSA ¼3½ mi/kkjk ¼1½ esa fufnZ"V O;fä]&
¼d½ mä eky ;k mlds iSdstksa ij] ,slh lwpuk vkSj ,slh jhfr ls ,d fof'k"V igpku fpà yxk,axs(
¼[k½ ,slh lwpuk vkSj C;kSjs ,sls le; ds Hkhrj çLrqr djsaxs vkSj ,sls vfHkys[k ;k nLrkost] ,sls ç:i esa vkSj ,sls jhfr ls cuk, j[ksaxs(
¼x½ ,sls eky ds fofuekZ.k ds dkjckj ds LFkku ij LFkkfir e'khujh dk C;kSjk] ftlesa igpku] {kerk] çpkyu dh vof/k vkSj ,sls vU; C;kSjs ;k lwpuk lfEefyr gaS] ,sls le; ds Hkhrj vkSj ,sls ç:i vkSj rjhds ls çLrqr djsaxs(
¼?k½ mi/kkjk ¼2½ esa fufnZ"V ç.kkyh ds laca/k esa ,slh jkf'k dk Hkqxrku djsaxs] tSlk fd fofgr fd;k tk ldrk gSAß 14&ewy vf/kfu;e dh vuqlwph 3 esa]&
vuqlwph 3 dk la'kks/ku
¼i½ iSjk 8 esa] [kaM ¼d½ ds i'pkr] fuEufyf[kr [kaM c<+k fn;k tk,xk vkSj rkjh[k 1 tqykbZ] 2017 ls c<+k;k x;k le>k tk,xk] vFkkZRk%&
Þ¼dd½ fdlh fo'ks"k vkfFkZd {ks= ;k eqä O;kikj HkaMkj.k {ks= esa HkkaMkxkj esa j[ks x, eky dh fu;kZr ;k ?kjsyw VSfjQ {ks= ds fy, eatwjh ls igys fdlh O;fä dks iwfrZ(ß(
¼ii½ Li"Vhdj.k 2 esa] 'kCn vkSj vad ÞiSjk 8 dsß ds i'pkr] 'kCn] dks"Bd vkSj v{kj Þ[kaM ¼d½ß c<+k fn, tk,axs vkSj 1 tqykbZ] 2017 ls c<+k;s x, le>s tk,axs(
¼iii½ Li"Vhdj.k 2 ds i'pkr fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk vkSj 1 tqykbZ] 2017 ls c<+k;k x;k le>k tk,xk] vFkkZRk%&
&iSjk 8 ds [kaM ¼dd½ ds ç;kstuksa ds fy,] vfHkO;fä;ksa Þfo'ks"k vkfFkZd {ks=ß] Þeqä O;kikj HkaMkj.k {ks=ß vkSj Þ?kjsyw VSfjQ {ks=ß ds Øe'k% ogh vFkZ gksaxs tks fo'ks"k vkfFkZd {ks= vf/kfu;e] 2005 dh /kkjk 2 esa muds fy, leuqnsf'kr gSaAß
15&,sls leLr dj dh okilh ugha dh tk,xh tks lax`ghr fd;k x;k gS] fdUrq tks lax`ghr ugha fd;k x;k gksrk] ;fn bl v/;kns'k dh /kkjk 14 lHkh rkfRod le;ksa ij ykxw gksrhA
vkuanhcsu iVsy] jkT;iky] mRrj izns'kA
&&&&&
vkKk ls] vrqy JhokLro] izeq[k lfpoA mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 5
No. 90(2)/LXXIX-V-1–2025-2-ka-7-2025
Dated Lucknow, July 10, 2025
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 Sewa Kar (Sanshodhan) Adhyadesh, 2025 (Uttar Pradesh Adhyadesh Sankhya 7 of 2025) promulgated by the Governor. Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance.
THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2025 (U.P. ORDINANCE NO. 7 OF 2025) [Promulgated by the Governor in the Seventy-sixth 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 powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance:–
1. (a) This Ordinance may be called the Uttar Pradesh Goods and Services Tax Short title and commencement (Amendment) Ordinance, 2025;
(b) Save as otherwise provided in this Ordinance,–
(2) (a)sections 2(i) and 6 shall be deemed to have come into force on the 1st day
of April, 2025;
(b) sections 2(ii),2(iii) to 5 and sections 7 to 14 shall come into force on such
date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred Amendment of section 2
to as the principal Act), in section 2,–
(i) in clause (61), after the word and figure "section 9", the words, brackets
and figures "of this Act or under sub-section (3) or sub-section (4) of Section 5
of the Integrated Goods and Services Tax Act, 2017" shall be inserted with effect from the 1st day of April, 2025;
(ii)in clause (69),–
(a) in sub-clause (c), after the words "management of a municipal", the
word "fund" shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted,
namely:––
'Explanation–For the purposes of this sub-clause–
(a)"local fund" means any fund under the control or management of an
authority of a local self-Government established for discharging civic functions in
relation to a Panchayat area and vested by law with the powers to levy, collect and
appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b)"municipal fund" means any fund under the control or management of an
authority of a local self-Government established for discharging civic functions in
relation to a Metropolitan area or Municipal area and vested by law with the powers to
levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.';
(iii) after clause (116), the following clause shall be inserted, namely:–
'(116A) "unique identification marking" means the unique identification
marking referred to in clause (b) of sub-section (2) of Section 148A and includes a
digital stamp, digital mark or any other similar marking, which is unique, secure and
non-removable;';
6 mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 Amendment of3. In section 12 of the principal Act, sub-section (4) shall be omitted.
4. In section 13 of the principal Act, sub-section (4) shall be omitted.
section 12 Amendment of section 13
5. In section 17 of the principal Act, in sub-section (5), in clause (d),–
Amendment of section 17
(i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:–
'Explanation 2–For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgement, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery".'.
6. In section 20 of the principal Act, with effect from the 1st day of April, Amendment of section 20
2025,–
(i) in sub-section (1), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted;
(ii) in sub-section (2), after the word and figure "Section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017," shall be inserted.
7. In section 34 of the principal Act, in sub-section (2), for the proviso, the Amendment of section 34
following proviso shall be substituted, namely:–
"Provided that no reduction in output tax liability of the supplier shall be permitted, if the––
(i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on to any other person, in other cases.".
8. In section 38 of the principal Act,–
Amendment of section 38
(i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted;
(ii) in sub-section (2),–
(a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted;
(b)in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted;
(d) after clause (b), the following clause shall be inserted, namely:—
"(c) such other details as may be prescribed.".
Amendment of section 39
9. In section 39 of the principal Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted.
Amendment of
10. In section 107 of the principal Act, in sub-section (6), for the proviso, the section 107
following proviso shall be substituted, namely:––
"Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent of the said penalty has been paid by the appellant.".
mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 7Amendment of 11. In section 112 of the principal Act, in sub-section (8), the following
Section 112
proviso shall be inserted, namely:–
"Provided that in case of any order demanding penalty without involving
demand of any tax, no appeal shall be filed against such order unless a sum equal to
ten per cent of the said penalty, in addition to the amount payable under the proviso to
sub-section (6) of Section 107 has been paid by the appellant.".
Insertion of new 12. After Section 122A of the principal Act, the following section shall be
Section 122B
inserted, namely:–
"122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of Section 148A, Acts in contravention of the provisions of the said Section, he shall, in addition to any penalty under Chapter-XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent of the tax payable on such goods, whichever is higher.".
Insertion of new 13. After Section 148 of the principal Act, the following Section shall be
Section 148A inserted, namely:––
"148A. (1) The Government may, on the recommendations of the Council, by
notification, specify,—
(a) the goods;-
(b) persons or class of persons who are in possession or deal with such
goods, to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of
sub-section (1),–
(a) provide a system for enabling affixation of unique
identification marking and for electronic storage and access of information
contained therein, through such persons, as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including
the information to be recorded therein.
(3) The persons referred to in sub-section (1), shall,–
(a) affix on the said goods or packages thereof, a unique identification
marking, containing such information and in such manner;
(b) furnish such information and details within such time and maintain
such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity, duration of
operation and such other details or information, within such time and in such
form and manner;
(d) pay such amount in relation to the system referred to in
sub-section (2), as may be prescribed.".
Amendment of 14. In Schedule III of the principal Act,–
Schedule III
(i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:–
"(aa) Supply of goods warehoused in a Special Economic Zone or in a
Free Trade Warehousing Zone to any person before clearance for exports or
to the Domestic Tariff Area;";
(ii) in Explanation 2, after the words "For the purposes of", the words,
brackets and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
(iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:– 8 mRrj izns'k vlk/kkj.k xtV] 10 tqykbZ] 2025 "Explanation 3–For the purposes of clause (aa) of paragraph 8, the expressions
"Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in Section 2 of the
Special Economic Zones Act, 2005."
15. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had Section 14 of this Ordinance been in force at all material times.
ANANDIBEN PATEL Governor, Uttar Pradesh.
———
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
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