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

Tax202425 sections

This Act amends the Uttar Pradesh Goods and Services Tax Act of 2017 to update tax rules and compliance procedures. It specifically adds un-denatured extra neutral alcohol and rectified spirit to the list of alcoholic liquors subject to tax. The changes also modify penalty and compliance sections, such as adding references to a new section 74A and clarifying when suppliers must issue invoices. Additionally, the Act introduces new rules regarding the filing of returns and inserts fresh sub-sections to address specific compliance issues. It will take effect on a date to be notified by the state government.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 9
  3. 3. Amendment of section 10
  4. 4. Insertion of new section 11A
  5. 5. Amendment of section 13
  6. 6. Amendment of section 16
  7. 7. Amendment of section 17
  8. 8. Amendment of section 21
  9. 9. Amendment of section 30
  10. 10. Amendment of section 31
  11. 11. Amendment of section 35
  12. 12. Amendment of section 39
  13. 13. Amendment of section 49
  14. 14. Amendment of section 50
  15. 15. Amendment of section 51
  16. 16. Amendment of section 54
  17. 17. Amendment of section 61
  18. 18. Amendment of section 62
  19. 19. Amendment of section 63
  20. 20. Amendment of section 64
  21. 21. Amendment of section 65
  22. 22. Amendment of section 66
  23. 23. Amendment of section 70
  24. 24. Amendment of section 73
  25. 25. Amendment of section 74

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