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

(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.

In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in Section 2,— (i) in clause (61), with effect from the 1st day of April, 2025, for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9" the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted; (ii) in clause (69),— (a) in sub-clause (c), after the word "Municipality", 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 a local self-government authority constituted for the purpose of carrying out civic duties in a Panchayat area and authorized by law to impose, collect and appropriate any tax, duty, cess, toll or fee, by whatever name called; (b) "Municipality Fund" means any fund under the control or management of a local self-government authority constituted for the purpose of carrying out civic duties in a metropolitan area or municipal area and authorized by law to impose, collect and appropriate any tax, duty, cess, toll or fee, by whatever name called"; (iii) after clause (116), the following clause shall be inserted, namely:— "(116a) "unique identification marking" means a unique identification marking as referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital sign or any other similar marking, which is unique, secure and non-removable."

In the principal Act, in Section 12, sub-section (4) shall be omitted.

In the principal Act, in Section 13, sub-section (4) shall be omitted.

In Section 17 of the principal Act, in sub-section (5), in clause (d),– (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”.’.

In the principal Act, in Section 20, with effect from the 1st day of April, 2025,— (i) in sub-section (1), for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9", the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted; (ii) in sub-section (2), for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9", the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted.

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

In Section 38 of the principal Act,– (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.”.

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.

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

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

No such tax shall be refunded which has been collected, but which would not have been collected, if the provisions of section 14 of this Act had been in force at all material times.

(1) The Uttar Pradesh Goods and Services Tax (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.

After Section 122A of the principal Act, the following Section shall be 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 Rs. 1,00,000 or ten per cent of the tax payable on such goods, whichever is higher.”.

After Section 148 of the principal Act, the following section shall be 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.”.

In Schedule-III of the principal Act,– (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.”