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The Uttarakhand Goods and Services Tax (Amendment) Act, 2025

Tax202533 sections

This Act amends the Uttarakhand Goods and Services Tax Act, 2017 to update tax rules and procedures. It applies to registered businesses and suppliers operating in Uttarakhand. The changes include updating the definition of an Input Service Distributor, adjusting tax treatment for specific alcohol products, and clarifying rules for claiming input tax credit. It also allows the government to waive tax arrears if a general industry practice led to underpayment. These amendments aim to streamline compliance, correct specific tax liabilities, and provide relief for businesses facing tax shortfalls due to common practices.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 9
  4. 4. Amendment of section 10
  5. 11A. Power not to recover Goods and Services Tax not levied or short levied as a result of general practice
  6. 13. Amendment of section 13
  7. 16. Amendment of section 16
  8. 17. Amendment of section 17
  9. 18. Amendment of section 54
  10. 19. Amendment of section 61
  11. 20. Manner of distribution of credit by Input Service Distributor
  12. 21. Amendment of section 21
  13. 22. Amendment of section 64
  14. 23. Amendment of section 65
  15. 24. Amendment of section 66
  16. 25. Amendment of section 70
  17. 26. Amendment of section 73
  18. 27. Amendment of section 74
  19. 29. Amendment of section 75
  20. 30. Amendment of section 30
  21. 31. Amendment of section 31
  22. 32. Amendment of section 112
  23. 33. Amendment of section 122
  24. 35. Amendment of section 35
  25. 37. Amendment of section 171
  26. 38. Amendment of section 38
  27. 39. Amendment of section 39
  28. 49. Amendment of section 49
  29. 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
  30. 122A. Insertion of new section 122A
  31. 128A. Insertion of new section 128A
  32. Schedule Amendment. Amendment to Schedule
  33. Transitional Provision. Transitional Provision

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