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The Uttarakhand Goods and Services Tax (Amendment) Act, 2023

Tax202324 sections

This Act amends the Uttarakhand Goods and Services Tax Act to update tax rules for the digital economy. It introduces new definitions for online gaming, online money gaming, virtual digital assets, and specified actionable claims like betting and casinos. The legislation modifies existing tax provisions by removing certain exemptions, altering penalty clauses for tax evasion, and adjusting the threshold for criminal prosecution. These changes ensure that businesses operating in the online gaming and virtual asset sectors are properly taxed and that the state can effectively enforce tax compliance and penalties.

Start reading →Read full ActSections
  1. 1. Short title and Commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 10
  4. 14. Amendment of section 54
  5. 15. Amendment of section 62
  6. 16. Omission of section 109
  7. 17. Omission of section 110
  8. 18. Omission of section 114
  9. 19. Amendment of section 117
  10. 20. Amendment of section 118
  11. 21. Amendment of section 119
  12. 22. Amendment of section 122
  13. 23. Amendment of section 132
  14. 24. Amendment of section 138
  15. 25. Insertion of new section 158A
  16. 26. Amendment of Schedule III
  17. 27. Transitory provision
  18. 28. Repeal and Saving
  19. 30. Amendment of section 30
  20. 37. Amendment of section 37
  21. 39. Amendment of section 39
  22. 44. Amendment of section 44
  23. 52. Amendment of section 52
  24. 54. Amendment of section 54

PDF: pending for this language.