The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2024

Tax20245 sections

This Act amends the Uttar Pradesh Goods and Services Tax law to clarify rules for Input Service Distributors, who receive tax invoices and distribute input tax credit. It also introduces penalties for businesses that fail to register machines under special manufacturing procedures, imposing fines of one lakh rupees per unregistered machine. The legislation repeals a previous ordinance while maintaining its effect, ensuring businesses comply with tax regulations and proper credit distribution.

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1. Short title and commencement
2. Amendment of section 2 of U.P. Act no. 1 of 2017
3. Substitution of section 20
4. Insertion of new section 122A
5. Repeal and saving

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