Bare Act
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024
1. Short title and commencement
(a) This Act may be called the Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024. (b) The provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act.
2. Amendment of section 9
In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.
3. Amendment of section 10
In section 10 of the principal Act, in sub-section (5), for the words and figures "section 73 or section 74", the words, figures and letter "section 73 or section 74 or section 74A" shall be substituted.
4. Insertion of new section 11A
In the principal Act, after section 11, the following section shall be inserted
5. Amendment of section 13
In section 13 of the Principal Act, in sub-section (3),-- (i) in clause (b), for the words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier; or" shall be substituted; (ii) after clause (b), the following clause shall be inserted
6. Amendment of section 16
In section 16 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted
7. Amendment of section 17
In section 17 of the principal Act, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 as it existed prior to the commencement of the Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024, and sections 129 and 130" shall be substituted.
8. Amendment of section 21
In section 21 of the principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
9. Amendment of section 30
In section 30 of the principal Act, in sub-section (2), after the proviso, the following proviso shall be inserted
10. Amendment of section 31
In section 31 of the principal Act,- (a) in sub-section (3), in clause (f), after the words "in respect of supply of goods or services or both,", the words "within such time as may be prescribed," shall be inserted; (b) after clause (f), the following Explanation shall be added
11. Amendment of section 35
In section 35 of the principal Act, in sub-section (6), for the words and figures "section 73 or section 74", the words, figures and letter "section 73 or section 74 or section 74A" shall be substituted.
12. Amendment of section 39
In section 39 of the Principal Act, for sub-section (3), the following sub-section shall be substituted
13. Amendment of section 49
In section 49 of the principal Act, in sub-section (8), in clause (e), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
14. Amendment of section 50
In section 50 of the principal Act, in sub-section (1), in the proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
15. Amendment of section 51
In section 51 of the principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
16. Amendment of section 54
In section 54 of the Principal Act,-- (a) in sub-section (3), the second proviso shall be omitted; (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted
17. Amendment of section 61
In section 61 of the principal Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
18. Amendment of section 62
In section 62 of the principal Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
19. Amendment of section 63
In section 63 of the principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
20. Amendment of section 64
In section 64 of the principal Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
21. Amendment of section 65
In section 65 of the principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
22. Amendment of section 66
In section 66 of the principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
23. Amendment of section 70
In section 70 of the principal Act, after sub-section (1), the following sub-section shall be inserted
24. Amendment of section 73
In section 73 of the Principal Act,-- (i) in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24" shall be inserted; (ii) after sub-section (11), the following sub-section shall be inserted
25. Amendment of section 74
In section 74 of the Principal Act,-- (i) in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24" shall be inserted; (ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted
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