In pursuance of the provisons 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 Mai Aur Sewa Kar (Tritiya Sanshodhan) Adhyadesh. 2020 (Uttar Pradesh Adhyadesh Sankhya 15 of 2020) promulgated by the Governor. The Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance.
THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT)
ORDINANCE, 2020
(U.P. Ordinance no. 15 of 2020)
[Promulgated by the Governor in the Seventy-first Year of Republic of India]
AN
ORDINANCE
further to amend the Uttar Pradesh Value Added 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. Short title and commencement
(1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax ( Third Amendment) Ordinance, 2020;
(2) Save as otherwise provided, it shall come into force on such date as the State Government may, by notification in the Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Ordinance.
2. Amendment of section 2 of U P. Act no. 1 of 2017
In section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely,-
"(c) Dadra and Nagar Haveli and Daman and Diu:
(d) Ladakh."
3. Amendment of section 10
In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words "of goods", the words "or services" shall be inserted.
4. Amendment of section 16
In section 16 of the principal Act, in sub-section (4), the words "invoice relating to such" shall be omitted.
5. Amendment of section 29
In section 29 of the principal Act, in sub-section (1), for clause (c). the following clause shall be substituted, namely
"(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under subsection (3) of section 25."
6. Amendment of section 30
In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely :
"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,-
(a) by the Joint Commissioner (Executive), for a period not exceeding thirty days;
(b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a)."
7. Amendment of section 31
In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely :
"provided that the Government may, on the recommendations of the council, by notification,-
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories ¦ of services in respect of which-
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued."
8. Amendment of section 51
In section 51 of the principal Act ,-
(a) for sub-section (3), the following sub-section shall be substituted, namely
"(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed."
(b) sub-section (4) shall be omitted.
9. Amendment of section 122
In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely
"(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on."
10. Amendment of section 132
In section 132 of the principal Act, in sub-section (1),-
(i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"
(iii) in clause (e), the words "fraudulently avails input tax credit" shall be omitted.
11. Amendment of section 140
In section 140 of the principal Act, with effect from the 1st day of July, 2017-
(i) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted',
(ii) in sub-section (2), after the words appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted',
(iii) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted',
(iv) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted;
(v) in sub-section (6),for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted.
12. Amendment of section 172
In section 172 of the principal Act, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted.
13. Amendment to Schedule II
In Schedule II to the principal Act, in paragraph 4, the words "whether or not for a consideration", at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
ANANDIBEN PATEL
Governor,
Uttar Pradesh.
By order,
J. P. SINGH-II,
Pramukh Sachiv.