The Uttar Pradesh Goods and Services Tax (Amendment) Bill, 2025

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jftLVªs'ku uEcj&,lå,låihå@,yå MCywå@,uåihå&91@2014&16

ykblsUl Vw iksLV ,sV dUls'kuy jsV

—

¼mŸkj çns'k fo/kku e.My ds fo/ks;d½

fo/kku lHkk lfpoky;

mRrj izns'k

&&&&&&&

la[;k 1789@fo0l0@lalnh;@66¼laa ½-2025

y[kuÅ] 12 vxLr] 2025

vf/klwpuk

mRrj izns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2025] tks mRrj izns'k fo/kku lHkk ds fnukad 12 vxLr] 2025 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] 2023 ds fu;e 126 ds vUrxZr ,rn~}kjk izdkf'kr fd;k tkrk gSA

mRrj çns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2025

mRrj çns'k eky vkSj lsok dj vf/kfu;e] 2017 dk vxzrj la'kks/ku djus ds fy,

fo/ks;d

Hkkjr x.kjkT; ds fNgRrjosa o"kZ esa ,rn~}kjk fuEufyf[kr vf/kfu;e cuk;k tkrk gS%&

1&¼1½ bl vf/kfu;e dks mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2025 laf{kIr uke vkSj çkjEHk dgk tk;sxkA

¼2½ bl vf/kfu;e esa vU;Fkk micaf/kr ds flok;]&

¼d½ /kkjk 2¼i½ vkSj 6] rkjh[k 1 vçSy] 2025 ls ço`Ùk gqbZ le>h tk,xh(

¼[k½ /kkjk 2¼ii½] 2¼iii½ 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 djasA153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e 2 mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 /kkjk 2 dk la'kks/ku 2& mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ewy vf/kfu;e dgk 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] vFkkZRk%&

&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,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 gSA*(

¼iii½ [k.M ¼116½ ds i'pkRk~] fuEufyf[kr [k.M c<+k fn;k tk,xk] vFkkZRk~%& ^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

/kkjk 13 dk la'kks/ku

5& ewy vf/kfu;e dh /kkjk 17 dh mi/kkjk ¼5½ ds [k.M ¼?k½ esa]&

/kkjk 17 dk la'kks/ku

¼i½ 'kCnksa Þla;a= ;k e'khujhß ds LFkku ij 'kCn Þla;a= vkSj e'khujhß 'kCn 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] vFkkZRk~%&

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,xkA*A 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,axsA153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 3 /kkjk 34 dk 7& ewy vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼2½ ds ijUrqd ds LFkku ij fuEufyf[kr

la'kks/ku ijUrqd j[k fn;k tk,xk] vFkkZRk~%&

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] tgka ,slk çkIrdrkZ jftLVªh —rO;fä gS( ;k

¼ii½ vU; ekeyksa esa] ,slh iwfrZ ij dj dk çHkko fdlh vU; O;fä ij Mky fn;k

x;k gSAß

/kkjk 38 dk 8& ewy vf/kfu;e dh /kkjk 38 esa]&

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] vFkkZRk~%&

^^¼x½ ,sls vU; fooj.k tks fofgr fd, tk,aA**A

/kkjk 39 dk

la'kks/ku 9& ewy vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ esa] 'kCnksa ÞvkSj ,sls le; ds Hkhrjß ds LFkku ij] 'kCn ^*,sls le; ds Hkhrj vkSj ,slh 'krksaZ vkSj fuca/kuksa ds v/khu jgrs gq,ß j[k fn;s tk,axsA

/kkjk 107 dk 10& ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa ijUrqd ds LFkku ij fuEufyf[kr

la'kks/ku ijUrqd j[k fn;k tk,xk] vFkkZRk~%&

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

/kkjk 112 dk 11& ewy vf/kfu;e dh /kkjk 112 dh] mi/kkjk ¼8½ esa] fuEufyf[kr ijUrqd c<+k fn;k

la'kks/ku tk,xk] vFkkZRk~%&

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

ubZ /kkjk 122[k 12& ewy vf/kfu;e dh /kkjk 122d ds i'pkRk] fuEufyf[kr /kkjk c<+k nh tk,xh]

dk tksM+k tkuk vFkkZRk~%&

Þ122[k& bl vf/kfu;e esa fdlh ckr ds gksrs gq, Hkh] tgka /kkjk 148d dh

mi/kkjk ¼1½ 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

ubZ /kkjk 148d 13& ewy vf/kfu;e dh /kkjk 148 ds i'pkr~ fuEufyf[kr /kkjk c<+k nh tk,xh]

vFkkZRk~%&

dk c<+k;k tkuk Þ148d ¼1½ ljdkj] ifj"kn dh flQkfj'kksa ij] vf/klwpuk }kjk] fofufnZ"V dj

ldrh gS&¼d½ eky( 153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e 4 mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 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 fpUg 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 fpUg 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 fpUg 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 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~%&

^^Li"Vhdj.k 3&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 vf/kfu;e dh /kkjk 14 lHkh rkfRod le;ksa ij ykxw gksrhA

16&¼1½ mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2025 ,rn~}kjk

fujlu vkSj O;ko`fRr

fujflr fd;k tkrk gSA

mRrj çns'k v/;kns'k la[;k 7 lu~ 2025 ¼2½ ,sls fujlu ds gksrs gq, Hkh mi/kkjk ¼1½ esa fufnZ"V v/;kns'k }kjk ;Fkkla'kksf/kr ewy vf/kfu;e ds mica/kksa ds v/khu —r dksbZ dk;Z ;k dh x;h dksbZ dk;Zokgh] bl vf/kfu;e }kjk ;Fkkla'kksf/kr ewy vf/kfu;e ds lgçR;FkhZ mica/kksa ds v/khu —r ;k dh x;h le>h tk;sxh ekuks bl vf/kfu;e ds mica/k lHkh lkjoku le;ksa esa ço`Rr FksA153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 5

mn~ns'; vkSj dkj.k

mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu] 2017½] ¼ftls vkxs ^^mä vf/kfu;e** dgk x;k gS½] mÙkj çns'k jkT; }kjk eky ;k lsok ;k nksuksa dh vUrjkZT;h; iwfrZ ij dj ds mn~xzg.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 d ¼1½ ds mica/kksa ds vuqlkj] laln vkSj jkT; fo/kku eaMy] nksuksa dks eky vkSj lsok dj vf/kjksfir djus ds fy, fof/k cukus dh 'kfä gSA eky vkSj lsok dj ¼th,lVh½ ifj"kn dh flQkfj'k ij] foÙk vf/kfu;e] 2025 ¼vf/kfu;e la[;k 7 lu] 2025½ }kjk dsUæh; eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 12 lu] 2017½ esa dfri; la'kks/ku fd;s x;sA

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 mä vf/kfu;e esa la'kks/ku djus dk fofu'p; fd;k x;k A

pw¡fd jkT;] fo/kku e.My l= esa ugha Fkk vkSj iwoksZä fofu'p; dks dk;kZfUor fd;s tkus gsrq rqjUr fo/kk;h dk;Zokgh vko';d Fkh] vr% jkT;iky }kjk fnukad 10 tqykbZ] 2025 dks mRrj çns'k eky vkSj lsok dj ¼la'kks/ku½ v/;kns'k] 2025 ¼mÙkj çns'k v/;kns'k la[;k 7 lu~ 2025½ ç[;kfir fd;k x;kA

;g fo/ks;d iwoksZDr v/;kns'k dks çfrLFkkfir djus ds fy;s 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] 2025 esa fd;s tkus okys ,sls mica/kksa dk Kkiu-i=

ftuesa fo/kk;u vf/kdkjksa ds çfrfu/kku dk fooj.k fuEuor gS%&

mi;qZDr izfrfu/kku lkekU; izdkj ds gSaA

;ksxh vkfnR;ukFk

eq[; ea=hA153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e 6 mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 mÙkj çns'k eky vkSj lsok dj ¼la'kks/ku½ fo/ks;d] 2025 }kjk la'kksf/kr dh tkus okyh ewy vf/kfu;e dh laxr /kkjkvksa dk m)j.kA

mRrj çns'k eky vkSj lsok dj vf/kfu;e] 2017

/kkjk ²¼⁶¹½ (61) ßbuiqV lsok forjd^^ dk rkRi;Z eky ;k lsokvksa ;k nksuksa ds ,sls iwfrZdrkZ 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, 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 gSa(

/kkjk 34¼2½ dk ijUrqd

/kkjk ³⁸ ¼1½ jftLVªh—r O;fä;ksa }kjk /kkjk 37 dh mi/kkjk ¼1½ ds v/khu çLrqr tkod iwfrZ;k¡ vkSj ,slh vU; iwfrZ;k¡] tks fofgr dh tk;sa] ds C;kSjs rFkk buiqV dj çR;; ds C;kSjs ls vUrfoZ"V Lor% tfur fooj.k] ,slh iwfrZ;ksa ds çkIrdrkZvksa dks bysDVª'fud :i ls] ,sls çi= esa vkSj jhfr ls] ,sls le; ds Hkhrj] vkSj ,slh 'krksaZ rFkk fucaZ/kuksa ds v/;/khu tSlk fd fofgr fd;k tk;] miyC/k djk;s tk;saxs A

¼2½ mi/kkjk ¼1½ ds v/khu Lor% tfur fooj.k esa fuEufyf[kr C;kSjs gksaxs]&

¼d½ vkod iwfrZ;ksa dk C;kSjk ftlds laca/k esa buiqV dj çR;;] çkIrdrkZ dks miyC/k gks ldrk gS( vkSj

¼[k½ iwfrZ;ksa dk C;kSjk ftuds laca/k esa /kkjk 37 dh mi/kkjk ¼1½ ds v/khu çLrqr dh tk jgh mä iwfrZ;ksa ds C;kSjk ds dkj.k] çkIrdrkZ }kjk iw.kZr% ;k vkaf'kd :i ls ,sls çR;; dk miHkksx ugha fd;k tk ldrk gS]&

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vkKk ls] iznhi dqekj nqcs] izeq[k lfpoA153 RPH (Mall Aur Seva Kar) (Sansadiya) 2025 Data 4e 8 mRrj izns'k vlk/kkj.k xtV] 26 vxLr] 2025 UTTAR PRADESH SARKAR SANSADIYA KARYA ANUBHAG-1 ——— No. 201/XC-S-1–25-16S-2025 Dated Lucknow, August 26, 2025 ———

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, 2025" introduced in the Uttar Pradesh Legislative Assembly on August 12, 2025.

THE UTTAR PRADESH GOODS AND SERVICES TAX

(AMENDMENT) BILL, 2025

A

BILL

further to amend the Uttar Pradesh Goods and Services Tax Act, 2017

IT IS HEREBY enacted in the Seventy-sixth Year of the Republic of India as

follows :–

Short title and commencement

1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2025.

(2) Save as otherwise provided in this Act,&

(a) Section 2 (i) and 6 shall be deemed to have come into force on the Ist 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.

Amendment of

2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as Section 2

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;';

Section 12 4. In Section 13 of the principal Act, sub-section (4) shall be omitted. 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 judgment, 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,2025,– Amendment of Section 20 (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.

Amendment of 7. In Section 34 of the principal Act, in sub-section (2), for the proviso, the

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.".

Amendment of 8. In Section 38 of the principal Act,–

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.".

9. In Section 39 of the principal Act, in sub-section (1), for the words "and

Amendment of Section 39 within such time", the words "within such time, and subject to such conditions and

restrictions" shall be substituted.

10. In Section 107 of the principal Act, in sub-section (6), for the proviso, the Amendment of 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.".

11. In Section 112 of the principal Act, in sub-section (8), the following proviso Amendment of Section 112

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 percent. 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.".

12. After Section 122A of the principal Act, the following Section shall be Insertion of new 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.".

13. After Section 148 of the principal Act, the following Section shall be Insertion of new

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 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:– "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 Act been in force at all material times.

16. (1) The Uttar Pradesh Goods and Services Tax U.P. Ordinance no. 7 of 2025 Repeal and Saving

(Amendment) Ordinance, 2025 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 246A(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, 2025 (Act no. 7 of 2025).

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, 2025 (U.P. Ordinance no. 7 of 2025) was promulgated by the Governor on July10, 2025.

This Bill is introduced to replace the aforesaid Ordinance.

YOGI ADITYANATH

Mukhya Mantri. -------------

By order, J. P. SINGH-II, Pramukh Sachiv.

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