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Bare Act

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

Tax202516 sections

This legislation amends the Uttar Pradesh Goods and Services Tax Act to refine tax administration, compliance rules, and dispute processes. Applying to registered businesses, suppliers, and tax authorities operating within the state, it introduces physical and digital tracking mechanisms like unique identification markings on specified goods to prevent tax evasion, backed by strict financial penalties for non-compliance. It clarifies rules regarding input tax credit eligibility, credit note adjustments, and tax exemptions for goods stored in warehousing zones prior to export. Additionally, it requires taxpayers appealing penalty-only tax orders to pre-deposit ten percent of the penalty amount, streamlining legal appeals and ensuring stronger revenue protection.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of Section 2
  3. 3. Amendment of Section 12
  4. 4. Amendment of Section 13
  5. 5. Amendment of Section 17
  6. 6. Amendment of Section 20
  7. 7. Amendment of Section 34
  8. 8. Amendment of Section 38
  9. 9. Amendment of Section 39
  10. 10. Amendment of Section 107
  11. 11. Amendment of Section 112
  12. 15. Refund restriction
  13. 16. Repeal and Saving
  14. 122B. Insertion of new Section 122B
  15. 148A. Insertion of new Section 148A
  16. Schedule-III. Amendment of Schedule-III

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