Search Results on circular for query: "Circular 4"
Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Where it appears necessary to the registering authority so to do -
(a) for the proper realization of any tax, penalty or other sums due or
payable under this Act; or
(b) for the proper custody or use of forms prescribed under this Act or the
rules framed there under; or
(c) as a condition for the grant or, as the case may be, the continuance in
effect of registration certificate,
it may, by an order in writing and for reasons to be recorded therein,
direct, before the grant or as the case may be, at any time while such certificate
is in force, that the dealer or the person concerned shall furnish, in the
prescribed manner and within such time as may be specified in the order such
security or, if dealer or person concerned has already furnished such security,
additional security of any nature, as may be specified, for all or any of the
aforesaid purposes:
Provided that a valid security or an additional valid security, furnished
for any of the aforesaid purposes under the provisions of the erstwhile Act,
shall also be deemed valid for such purpose under this Act, if the dealer informs
his assessing authority or the registering authority, as the case may be, of his
intention to continue in effect such security or additional security along with
undertaking from the sureties on the stamp paper of proper face value and
denomination.
(2) No dealer or the person concerned shall be required to furnish any security or
additional security under sub-section (1) by the registering authority unless he
has been given an opportunity of being heard, and the amount of such security
or additional security that may be required to be furnished by any dealer shall
also in no case exceed the tax payable, in accordance with the estimate of such
authority on the turnover of the dealer for the assessment year in which such
security is required to be furnished.
(3) Notwithstanding anything contained in sub-section (1) or sub-section (2) the
Commissioner may, in respect of any goods notified by the Government in this
behalf, by a general order in writing, direct that a cash security of such amount
as may be specified in such order shall be required to be furnished by a dealer
or person requiring any of the forms prescribed under this Act.
(4) Where the security furnished by a dealer or person concerned under sub-section
(1) is in the form of a surety bond and any surety dies or becomes insolvent, the
dealer or the person concerned shall, within thirty days of the occurrence of any
of the aforesaid events, inform the authority granting the certificate under
section 17 or section 18 or the authority issuing the forms referred to in clause
(b) of sub-section (1), as the case may be, and shall within sixty days of such
occurrence furnish a fresh surety bond or furnish in the prescribed manner other
security for the amount of the bond.
(5) The assessing authority may, by order and for good and sufficient cause, forfeit
the whole or any part of the security furnished by a dealer or the person
concerned -
(a) for realizing any amount of tax, penalty or other amount payable by the
dealer or the person concerned; or
(b) if any dealer or person concerned is found to have misused any of the
forms referred to in sub-section (1) or to have failed to keep them in
proper custody;
Provided that no order shall be passed under this sub-section without giving
the dealer or the person concerned an opportunity of being heard.
(6) Where by reason of an order under sub-section (5) the security furnished by any
dealer or the person concerned is rendered insufficient, he shall make up the
deficiency in such manner and within such time as may be directed by the
assessing authority.
(7) The registering authority may -
(a)refuse to grant registration certificate; or
(b)suspend any registration certificate already issued; or
(c)refuse to issue any of the forms referred to in sub- section (1) or subsection (3),
to any dealer or the person concerned, who has failed to comply with an
order under sub-section (1) or sub-section (3), or with the provisions of subsection
(4) or sub-section (6), until the dealer or the person concerned has
complied with such order or such provisions, as the case may be:
Provided that no order, under clause (a) or clause (b) above, shall be
passed without giving the dealer or the person concerned an opportunity of
being heard.
(8) The registering authority may, on application by the dealer or the person
concerned, order the discharge of the surety or refund any amount or part
thereof deposited by way of security by the dealer or the person concerned
under this section or under any other section if it is not required for the purpose
of this Act.
(9) An appeal under section 55 shall lie against an order passed under this section.
(10) Any person aggrieved by an order of the appellate authority may, within ninety
days of the service of the order on him but after furnishing the security, file an
appeal before the Tribunal under section 57.
(11) The provisions of this section shall mutatis mutandis, apply in relation to
security required to be furnished under the order of any authority under this Act
or the Court.
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Related Section(s)(1) Every taxable dealer including a dealer from whom any amount of tax has been
deducted at source under section 34, shall, for such tax period and within such
time, as may be prescribed, submit tax return of his self assessed turnover and
tax, in such form and verified in such manner as may be prescribed, but the
assessing authority may in its discretion and for reasons to be recorded, extend
the date for submission of the return by any dealer or class of dealers:
Provided that every taxable dealer, including a dealer who claims
input tax credit, shall also submit along with tax return a list of-
(i) purchases of goods made from registered dealer in respect of which the
dealer has received tax invoices;
(ii) sales of goods made to registered dealers in respect of which the dealer
has issued tax invoices; and
(iii) sale made to dealers to whom sale invoices have been issued in the
names of such dealers,
containing such particulars as may be prescribed:
(2) Before submitting the tax return under sub-section (1), the dealer shall, in the
manner prescribed, deposit the net amount of tax payable shown in such tax
return alongwith amount, if any, realized in excess of amount of tax due under
this Act from purchasers of goods during the tax period.
(3) Every person or dealer to whom provisions of section 34 apply, shall, in respect
of dealers from whom any amount of tax has been deducted, submit such
statement within such time as may be prescribed.
(4) Where as a consequence of the date for the submission of return being extended
under sub-section (1) on the application of the dealer, the deposit of tax under
sub-section (2) is deferred, there shall be payable simple interest at the rate of
one and quarter percent per men sum on such deposit for the period
commencing on the last date prescribed for submission of the tax return and
ending with the date of deposit of such amount.
(5) If any dealer discovers any omission or other error in any tax return submitted
by him, he may, at any time before the expiry of the time prescribed for
submitting the next tax return, submit a revised tax return. If the revised tax
return shows a greater amount of tax to be due than was shown in the original
return, the dealer shall also deposit separately the difference of tax due and the
interest payable under sub-section (4) as if the time for submitting the original
tax return had been extended on the application of the dealer to the date of
submission of the revised tax return. If, the revised tax return shows lesser
amount of tax to be due than was shown in the original tax return the dealer
may adjust the excess amount towards the tax due for the subsequent tax
periods.
(6) If goods sold by a dealer are returned to him by the purchaser within six months
of the date of sale, and assessment of the selling dealer for the year to which
such sale relates is as yet to be made, the selling dealer, and where goods
purchased by a dealer are returned to the seller within six months of the date of
purchase, and assessment of the purchasing dealer for the year to which such
purchase relates is as yet to be made, the purchasing dealer, may, within thirty
days of the expiry of the month in which such goods are returned, submit for
that purpose only a revised return for the tax period during which such sale or
purchase, as the case may be, was made.
(7) Every taxable dealer, including a dealer who has carried on business
during part of an assessment year, shall, for such assessment year or for
part thereof as the case may be, submit Annexures of Consolidated Details
within such time and in such form and manner as may be prescribed.
Explanation:- For the purposes of this Act the words Annexures
of Consolidated Details shall mean the Annexures containing the details
of purchases and sales and computation of liability of tax in respect of such
purchases and sales as admitted by the dealer for the related assessment
year and shall also embody the details of input tax credit claimed by the
dealer and amount deposited as tax by and on behalf of such dealer during the corresponding assessment year and such other particulars as may be
prescribed.
(8) Every person to whom provisions of section 34 apply, shall, for each
assessment year, in respect of a dealer from whom amount of tax has been
deducted, submit such details, in such form and manner and within such time as
may be prescribed.
(9) Every person transporting any goods by any public service motor vehicle or by
any vessel and every forwarding agent shall submit to the assessing authority of
the area from which the goods are dispatched such information and documents,
(w.e.f.01.01.2008)as may be prescribed of all goods transported or forwarded
by him. The assessing authority concerned shall have the power to call for and
examine the books of account or other documents in the possession of such
transporter or agent with a view to verifying the correctness of the information
and documents(w.e.f.01.01.2008) submitted and the transporter and agent shall
be bound to furnish the books of account or other documents when so called
for.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)(1) The assessing authority, if he is satisfied that any dealer or other person, as the case
may, has committed the wrong described in column 2 of the table below, it may, after such
inquiry, if any, as it may deem necessary and after giving dealer or person reasonable
opportunity of being heard, direct that such dealer or person shall, in addition to the tax, if any,
payable by him, pay by way of penalty, a sum as provided in column 3 against the same serial
no. of the said table:
Explanation – For the purposes of this section -
(i) the assessing authority includes an officer not below the rank of an officer appointed
and posted by the Commissioner at a check-post or an officer empowered to exercise
powers under sections 45, 46, 47, 48, 50, 51 and 52 of this Act;
(ii) if the value of goods described or mentioned in tax invoice, sale invoice or any such
other document is under valued to the extent of more than fifty percent of the value
of goods prevalent at the relevant time in the local market area where the transaction
has taken place, the estimated value prevalent at the relevant time in such local
market area shall be deemed to be the value of such goods,
(iii) if the value of goods is not described or mentioned in tax invoice, sale invoice or
any such other document the estimated value prevalent at the relevant time in the
local market area where the transaction has taken place, shall be deemed to be the
value of such goods..
(2) A copy of the order passed under sub-section (1) shall be served on the dealer or
person concerned and the amount imposed by way of penalty shall be deposited by
such dealer or person in such manner as may be prescribed within thirty days of such
service, failing which it may be recovered in the manner provided under section 33.
(3) Where any penalty order passed by assessing authority either under this section or any
other section, is quashed by any authority or court in exercise of powers vested in it on
the ground that show cause notice issued to dealer or any other person is not in
accordance with the provisions of this Act, the assessing authority may pass fresh
order of penalty after issuing proper notice within one year from the date of receipt of
such order.
(4) where in case of a sick unit as referred to in section 71, any penalty order has been
passed ex parte and appeal has not been filed against such order, if the State
Government issues direction to the assessing authority to set aside such order and to
pass fresh order of penalty, assessing authority shall pass such fresh order of penalty
within a period of one year from the date on which it receives the order or direction by
due process from the State Government.
As per technical issue table is shown in the uploaded pdf page number 64,65,66 & 67
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Related Section(s)(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) In following types of cases or dealers, the assessing authority, after detailed
examination of books, accounts and documents kept by the dealer in relation
to his business and other relevant records, if any, and after making such
inquiry as it may deem fit, subject to provision of sub-section (9), shall pass
an assessment order for an assessment year in the manner provided in this
section: -
(a) in cases of such dealers as are specified or selected for tax audit by
the Commissioner or any other officer, not below the rank of a Joint
Commissioner, authorized by the Commissioner in this behalf; in
such manner and within such time as may be prescribed.
(b) in case of a dealer falling in any of the categories below,
(i) dealer who has not submitted Annexures of Consolidated
Details or revised Annexures of Consolidated Details of
turnover and tax, within the time prescribed or extended;
or such Annexures of Consolidated Details contain wrong
or incorrect particulars or do not accompany declaration
or certificate for exemption or reduction in the rate of
tax, or
(ii) dealer by whom tax return for one or more tax periods of the
assessment year have not been submitted; or
(iii) dealer in whose case assessing authority has passed
provisional assessment order under section 25 in respect of
one or more tax periods to the best of its judgment; or
(iv) dealer in whose case, on the basis of material available on
records, if the assessing authority is satisfied that the
turnover of sales or purchases or both, as the case may
be, and amount of tax shown payable as disclosed by the
dealer in Annexures of Consolidated Details are not
worthy of credence or tax shown payable in these
Annexures has not been deposited by the dealer, or the
amount of input tax credit claimed is wrong or the
amount of tax payable shown is incorrect; or
(v) dealer who has prevented or obstructed an officer
empowered to make audit, survey, inspection, search or
seizure under the provisions of this Act; or
(vi) (omitted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-
2010, U.P. Act No 19 of 2010)
Provided that where the aggregate turnover of any dealer, does not exceed rupees twenty five lakh or
such larger amount as may be determined by the State Government from time to time, in any
assessment year, the Commissioner shall determine the parameters and modalities to select the
dealers for the annual assessment after examining the books of accounts or records of such
dealers:
Provided further that notwithstanding anything contained in section 26, the dealer not selected under
the first proviso shall be deemed to have been assessed, on the last date of assessment year
succeeding the assessment year in which the date of filing of annexures of consolidated details of
the assessment year falls*
*Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 (U. P. ORDINANCE NO. 6 OF 2014 )
(2)Where after examination of books, accounts, documents and other records
referred to in sub-section (1), -
(i) the assessing authority is satisfied about correctness of turnover of
sale or purchase or both, as the case may be, disclosed by the
dealer, it may assess the amount of tax payable by the dealer on
such turnover and determine the amount of input tax credit
admissible to the dealer or amount of reverse input tax credit
payable by the dealer; and
(ii) where assessing authority is of the opinion that turnover of sale or
purchase or both, as the case may be, disclosed by the dealer is not
worthy of credence, it may determine to the best of its judgment the
turnover of sale or purchase or both, as the case may be, and assess
the tax payable on such turnover and determine admissible amount
of input tax credit and reverse input tax credit payable by the
dealer.
(3) Before making an assessment under sub-section (2), dealer shall -
(i) be required to furnish Annexures of Consolidated Details if he
has not already submitted such Annexures;
(ii) be given reasonable opportunity of being heard; and
(iii) be served with a notice to show cause, where determination of
turnover, input tax credit or reverse input tax credit, or assessment
of tax, all or any one of them, as the case may be, are to be made
to the best of the judgment of the assessing authority.
(4) The show cause notice referred to in sub-section (3) shall contain all such
reasons on which the assessing authority has formed its opinion about
incorrectness of the turnover of sale or purchase or both, as the case may be,
amount of tax, amount of input tax credit or amount of reverse input tax
credit:
(5) Order of assessment shall be in writing and copy of assessment order along
with prescribed notice of demand of the balance amount of tax, if any, to be
deposited by the dealer, shall be served on the dealer.
(6) Dealer shall deposit amount of tax assessed in excess of amount of tax
deposited by him for the assessment year, within a period of thirty days after
the date of service of the assessment order and notice of demand.
(7) Where the amount of tax deposited by the dealer is found in excess of tax
assessed, the same shall be refunded to the dealer according to the
provisions of this Act.
(8) Assessing authority shall not be precluded from making assessment order
under this section on the ground of passing of any provisional assessment
order in respect of any tax period under section 25 and such provisional
assessment order, if any, shall stand merged in the assessment order passed
under this section.
(9) Notwithstanding anything to the contrary in any other provision of this Act,
where an unregistered dealer brings any taxable goods from outside the State
more than once during an assessment year, separate assessment relating to
goods brought on each occasion may be made for the same assessment year.
(sub-section (9) was substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt.
20-08-2010, U.P. Act No 19 of 2010
(10) The provisions of this Act shall apply to each assessment order passed under
sub-section (9) as they apply to an order passed under sub-section (2).
(11) Dealers under sub-section (9) shall not be required to furnish
Annexures of Consolidated Details and in cases of such dealers
assessment under sub-section (9) may be made even before the expiry
of the assessment year.
(12) Provisions of sub-sections (5), (6) and (7) shall, mutatis mutandis, apply to
every assessment order passed under any provisions of this Act.
(1) Every taxable dealer including a dealer from whom any amount of tax has been
deducted at source under section 34, shall, for such tax period and within such
time, as may be prescribed, submit tax return of his self assessed turnover and
tax, in such form and verified in such manner as may be prescribed, but the
assessing authority may in its discretion and for reasons to be recorded, extend
the date for submission of the return by any dealer or class of dealers:
Provided that every taxable dealer, including a dealer who claims
input tax credit, shall also submit along with tax return a list of-
(i) purchases of goods made from registered dealer in respect of which the
dealer has received tax invoices;
(ii) sales of goods made to registered dealers in respect of which the dealer
has issued tax invoices; and
(iii) sale made to dealers to whom sale invoices have been issued in the
names of such dealers,
containing such particulars as may be prescribed:
(2) Before submitting the tax return under sub-section (1), the dealer shall, in the
manner prescribed, deposit the net amount of tax payable shown in such tax
return alongwith amount, if any, realized in excess of amount of tax due under
this Act from purchasers of goods during the tax period.
(3) Every person or dealer to whom provisions of section 34 apply, shall, in respect
of dealers from whom any amount of tax has been deducted, submit such
statement within such time as may be prescribed.
(4) Where as a consequence of the date for the submission of return being extended
under sub-section (1) on the application of the dealer, the deposit of tax under
sub-section (2) is deferred, there shall be payable simple interest at the rate of
one and quarter percent per men sum on such deposit for the period
commencing on the last date prescribed for submission of the tax return and
ending with the date of deposit of such amount.
(5) If any dealer discovers any omission or other error in any tax return submitted
by him, he may, at any time before the expiry of the time prescribed for
submitting the next tax return, submit a revised tax return. If the revised tax
return shows a greater amount of tax to be due than was shown in the original
return, the dealer shall also deposit separately the difference of tax due and the
interest payable under sub-section (4) as if the time for submitting the original
tax return had been extended on the application of the dealer to the date of
submission of the revised tax return. If, the revised tax return shows lesser
amount of tax to be due than was shown in the original tax return the dealer
may adjust the excess amount towards the tax due for the subsequent tax
periods.
(6) If goods sold by a dealer are returned to him by the purchaser within six months
of the date of sale, and assessment of the selling dealer for the year to which
such sale relates is as yet to be made, the selling dealer, and where goods
purchased by a dealer are returned to the seller within six months of the date of
purchase, and assessment of the purchasing dealer for the year to which such
purchase relates is as yet to be made, the purchasing dealer, may, within thirty
days of the expiry of the month in which such goods are returned, submit for
that purpose only a revised return for the tax period during which such sale or
purchase, as the case may be, was made.
(7) Every taxable dealer, including a dealer who has carried on business
during part of an assessment year, shall, for such assessment year or for
part thereof as the case may be, submit Annexures of Consolidated Details
within such time and in such form and manner as may be prescribed.
Explanation:- For the purposes of this Act the words Annexures
of Consolidated Details shall mean the Annexures containing the details
of purchases and sales and computation of liability of tax in respect of such
purchases and sales as admitted by the dealer for the related assessment
year and shall also embody the details of input tax credit claimed by the
dealer and amount deposited as tax by and on behalf of such dealer during the corresponding assessment year and such other particulars as may be
prescribed.
(8) Every person to whom provisions of section 34 apply, shall, for each
assessment year, in respect of a dealer from whom amount of tax has been
deducted, submit such details, in such form and manner and within such time as
may be prescribed.
(9) Every person transporting any goods by any public service motor vehicle or by
any vessel and every forwarding agent shall submit to the assessing authority of
the area from which the goods are dispatched such information and documents,
(w.e.f.01.01.2008)as may be prescribed of all goods transported or forwarded
by him. The assessing authority concerned shall have the power to call for and
examine the books of account or other documents in the possession of such
transporter or agent with a view to verifying the correctness of the information
and documents(w.e.f.01.01.2008) submitted and the transporter and agent shall
be bound to furnish the books of account or other documents when so called
for.
(1) Subject to provisions of section 28, every dealer, who has submitted the
return of last tax period as well as the prescribed Annexures of
Consolidated Details in the prescribed form and manner, shall be deemed
to have been assessed to an amount of tax admittedly payable on the
turnover of purchase or sale or both, as the case may be, disclosed in such
Annexures and to an amount of input tax credit shown admissible in such
Annexures.
(2) For all purposes under this Act and rules made there under –
(a) Annexures of Consolidated Details submitted by a dealer, shall be
deemed to be an assessment order and facts disclosed or figures
mentioned in such Annexures shall be deemed part of such
assessment order; and
(b) last date of the assessment year succeeding the assessment year in
which the date prescribed for submission of such Annexures of
Consolidated Details falls, shall be deemed to be the date of such
assessment order.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:-
(a) in case the goods or services or both have been supplied before the change in rate of tax,-
(i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or
(ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or
(iii) where the payment has been received before the change in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment;
(b) in case the goods or services or both have been supplied after the change in rate of tax,-
(i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or
(ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or
(iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice:
Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax.
Explanation- For the purposes of this section, the date of receipt of payment shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
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Related Section(s)(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, 2[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding,-
(a) One per cent. of the turnover in State in case of a manufacturer,
(b) Two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 3[one crore and fifty lakh rupees], as may be recommended by the Council.
1[ Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ]
2[Explanation. For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State;]
(2) The registered person shall be eligible to opt under sub-section (1), if,-
3[(a) save as provided in sub-section (1), he is not engaged in the
supply of services ; ]
(b) he is not engaged in making any supply of goods [or services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies
of goods [4aor services] ;
(d) he is not engaged in making any supply of 4[xxx] 4[aservices] through an electronic commerce operator who is required to collect tax
at source under section 52 ; [5 x x x]
e) he is not a manufacturer of such goods as may be notified by
the Government on the recommendations of the Council ; 6[and]
7[(f) he is neither a casual taxable person nor a non-resident
taxable person.]
Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
8[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 1[xxx] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.];
(3) The option availed of by a registered person under sub-section (1) 2[or sub- section (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section 1(a) 3[or sub-section 2(A) as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 4[or as as the case may be, sub-section 2-A] apply, shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 5[or sub-section (2A) as the case may be] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 6[or section 74A] shall, mutatis mutandis, apply for determination of tax and penalty.
7[ Explanation 1. For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression aggregate turnover shall include the value of supplies made by such person to the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.For the purposes of determining the tax payable by a person under this section, the expression turnover in State or turnover in Union territory shall not include the value of following supplies, namely:
(i) supplies to the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount..]1
1. Subs. by sec. 5 (a) (i) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 (a) (ii) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5(a) (iii) of U. P. Act no. 45 of 2018.
4. Ins. by sec. 3(a) of U.P. Act no. 5 of 2020.
5. Subs. by sec. 5(b) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 3 of U.P. Act no. 24 of 2020
7. Omit. by sec. 2(a) of U.P. Act no. 14 of 2023.
8. Omit. by sec. 3(b) (i) of U.P. Act no. 5 of 2020.
9. Ins. by sec. 3(b) (ii) of U.P. Act no. 5 of 2020.
10. Ins. by sec. 3(b) (iii) of ibid.
11. Ins. by sec. 3(c) of U.P. Act no. 5 of 2020.
12. Omit. by sec. 2(b) of U.P. Act No. 14 of 2023.
13. Ins. by sec. 3(d) of U.P. Act No. 5 of 2020.
14. Ins. by sec. 3(e) of U.P. Act No. 5 of 2020.
15. Ins. by sec. 3(f) of U.P. Act No. 5 of 2020.
16. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
17. Ins. by sec. 3 of U.P. Act No. 17 of 2024.
18. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
19. Subs. by sec. 3(g) of U.P. Act No. 5 of 2020.
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Related Section(s)1[2[356B. Definitions.--In this Part, unless the context otherwise requires,--
(a) "ballast" means any solid or liquid placed in a ship to increase the draft to change the trim, to regulate the stability, or to maintain stress load within such limits as may be prescribed; (b) "cargo" includes ballast and ship's stores and fuel; (c) "coasts" has the meaning assigned to it in section 357; (d) "coastal waters" means any part of the territorial waters of India, or any marine areas adjacent thereto over which India has, or, may hereafter have, exclusive jurisdiction in regard to control of marine pollution under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), or any other law for the time being in force; (e) "Convention" means the International Convention for the Prevention of Pollution from Ships, 1973, including its Protocol of 1978, as amended from time to time in the manner specified therein; (f) "international pollution prevention certificate" means any certificate issued in accordance with the provisions of Pollution Prevention Conventions and Protocols thereto which are acceded to by India; (g) "mile" means a nautical mile of 1,852 meters; (h) "noxious liquid substance" means any substance which has been designated as such by rules made under this Part; (i) "off-shore installation" means an installation, whether mobile or fixed, which is used or is intended to be used for under-water exploration or exploitation of crude oil, petroleum or other similar mineral oils, under lease, licence or any other form of contractual arrangement and includes-- (a) any installation which could be moved from place to place under its own motive power or otherwise; and (b) a pipe-line; (j) "oil" means petroleum in any form including crude oil, fuel oil, sludge, oil refuse and refined products; (k) "oily mixture" means a mixture with any oil content; (l) "oil tanker" means a ship constructed or adapted primarily to carry oil in bulk in its cargo spaces and includes any combination carrier or any chemical tanker when it is carrying a cargo or part cargo of oil in bulk; (m) "reception facilities", in relation to a port, means facilities for enabling tankers or ships using the port to discharge or deposit residue or mixture of any substance subject to control by the Convention; (n) "ship" means a vessel of any type whatsoever operating in the marine environment and includes hydrofoil boats, air-cushion vehicles, submersibles, floating craft and fixed or floating platforms.]]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs. by Act 59 of 2003, s. 2, for sections 356A to 356H (w.e.f. 1-3-2004). Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[2[356F. Record books.--(1) Every Indian oil tanker or other Indian ship which carries a substance
subject to control by the Convention shall maintain, as may be required, record books in the
prescribed forms, on board the oil tanker or other ship.
(2) The manner in which record books shall be maintained, the nature of entries to be made therein, the custody and disposal thereof, and all other matters relating thereto shall be such as may be prescribed having regard to the provisions of the Convention.]]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs. by Act 59 of 2003, s. 2, for sections 356A to 356H (w.e.f. 1-3-2004). 1[2[356C. Issue of pollution prevention certificate.--(1) No Indian oil tanker or other Indian ship
shall proceed to sea unless there is in force, in respect of that ship, a certificate issued by the Central
Government, to be called an international oil pollution prevention certificate, in such form, for such
duration and subject to such conditions as may be prescribed.
(2) No Indian oil tanker or other Indian ship carrying noxious liquid substances in bulk shall proceed to sea except with a certificate issued by the Central Government, to be called an international pollution prevention certificate, in such form, for such duration and subject to such conditions as may be prescribed for the carriage of noxious liquid substances in bulk. (3) No Indian oil tanker or other Indian ship to which Annexure IV of the Convention applies shall proceed to sea except with a certificate issued by the Central Government, to be called an international sewage pollution prevention certificate, in such form, for such duration and subject to such conditions as may be prescribed. Explanation.--For the purposes of this sub-section, "sewage" means-- (i) drainage and other waste from any form of toilets, urinals and water closet scuppers; (ii) drainage from medical premises (dispensary, sick bay and other like places) via wash basins, wash tubs and scuppers located in such premises; (iii) drainage from spaces containing living animals; or (iv) other waste water when mixed with the drainages specified above. (4) A valid international pollution prevention certificate issued in respect of an oil tanker or a ship, other than an Indian ship, by the Government of the country to which the ship belongs shall, subject to such rules as the Central Government may make in this behalf, have the same effect in India as the corresponding certificate issued in respect of an Indian ship has under this Part.]]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs. by Act 59 of 2003, s. 2, for sections 356A to 356H (w.e.f. 1-3-2004). 1[2[356E. Requirement for construction and equipment in ships to prevent pollution.--For the
purpose of preventing or reducing discharges of harmful substances or mixtures containing such
substances from the oil tankers or other ships, the Central Government may make rules requiring
Indian oil tankers and other Indian ships to be fitted with such equipment and to comply with such
requirements for construction, survey of equipment and structure of such oil tankers or other ships and
specifying conditions for making of surveys of all oil tankers or other ships, as may be prescribed,
prior to issuing an international pollution prevention certificate.
Explanation.--For the purposes of this section, "harmful substance" means any substance which, if introduced into the sea, is liable to create hazards to human health, harm living resources and marine life, damage amenities or interfere with other legitimate uses of the sea, and includes any substance subject to control by the Convention.]]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs. by Act 59 of 2003, s. 2, for sections 356A to 356H (w.e.f. 1-3-2004). 1[356J. Power to give a notice to owner, etc., of polluting ship.--(1) Where the Central
Government is satisfied that--
(a) 2[oil or noxious liquid substance] is escaping or is likely to escape from a tanker, a ship other than a tanker or any off-shore installation; and (b) the 2[oil or noxious liquid substance] so escaped or likely to escape is causing or threatens to cause pollution of any part of coasts or coastal waters of India, it may, for the purpose of minimising the pollution already caused, or, for preventing the pollution threatened to be caused, require-- (i) the owner, agent, master or charterer of the tanker, (ii) the owner, agent, master or charterer of the ship other than a tanker, (iii) the owner, agent, master, charterer or operator of a mobile off-shore installation, (iv) the owner, operator, lessee or licensee of off-shore installation of any other type, or all or any of them, by notice served on him or as the case may be on them, to take such action in relation to the tanker, ship other than a tanker, mobile off-shore installation, or, as the case may be, off-shore installation of any other type or its cargo or in relation to both, as may be specified in such notice. (2) Without prejudice to the generality of sub-section (1), the notice issued under that sub-section may require the person or persons on whom such notice is served to take action relating to any or all of the following matters, namely:-- (a) action for preventing the escape of 3[oil or noxious liquid substance] from the tanker, ship other than a tanker mobile off-shore installation or off-shore installation of any other type; (b) action for removing 3[oil or noxious liquid substance] from the tanker, ship other than a tanker, mobile off-shore installation or off-shore installation of any other type in such manner, if any, and to such place, if any, as may be specified in the notice; (c) action for removal of the tanker, ship other than a tanker, mobile off-shore installation or off-shore installation of any other type to a place, if any, as may be specified in the notice; (d) action for removal of the 3[oil or noxious liquid substance] slicks on the surface of the sea in such manner, if any, as may be specified in the notice; (e) action to disperse the 3[oil or noxious liquid substance] slicks on the surface of the sea in such manner, if any, as may be specified in the notice. (3) The Central Government may, by any notice issued under sub-section (1), prohibit the removal-- (a) of the tanker, ship other than a tanker, mobile off-shore installation or off-shore installation of any other type, from a place specified in the notice; (b) from the tanker, ship other than a tanker, mobile off-shore installation or off-shore installation of any other type, of any cargo or stores as may be specified in the notice, except with its previous permission and upon such conditions, if any, as may be specified in the notice. (4) Notwithstanding anything contained in sub-section (2), the Central Government may, if it is of the opinion that the pollution caused or likely to be caused has or may present a grave emergency, proceed to take such measures as may be deemed necessary and any measures so taken shall be deemed to have been taken under section 356K.]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs by s. 4, ibid., for "oil" (w.e.f.1-3-2004). 3. Subs. by Act 59 of 2003, s. 5, for "oil" (w.e.f.1-3-2004). 1[356-O. Power to make rules.--(1) The Central Government may, having regard to the
provisions of the Convention, make rules to carry out the purposes of this Part.
(2) In particular and without prejudice to the generality of the provisions of sub-section (1), such rules may-- 2[(a) prescribe the limits of ballast, and designate noxious liquid substances, under clauses (a) and (h), respectively, of section 356B; (b) prescribe the forms in which, the duration for which and the conditions subject to which, various international pollution prevention certificates shall be issued under section 356PC; (bb) prescribe the period within which, the manner in which and the conditions for making surveys of oil tankers or other ships prior to issuing an international pollution prevention certificate and the requirements as to equipment which are to be fitted for prevention of pollution by an oil tanker and other ship under section 356E;] (c) prescribe the forms of 3[record books] for tankers and other Ships the manner in which such books shall be maintained, the nature of the entries to be made therein, the time and circumstances in which such entries shall be made, the custody and disposal thereof and all other matters relating thereto for the purposes of section 356F; (d) prescribe the fees which may be levied for inspection of 4[various equipments required under the Convention] and the manner in which such fees may be collected; 5***** 6[(ee) any other matter which, for the implementation of the Convention, has to be or may be prescribed.]]
1. Subs. by Act 12 of 1983, s. 11, for PART XIA (w.e.f. 18-5-1983).
2. Subs. by Act 59 of 2003, s. 6, for clauses (a) and (b) (w.e.f. 1-3-2004). 3. Subs. by s. 6, ibid., for "oil record books" (w.e.f. 1-3-2004). 4. Subs. by s. 6, ibid., for certain words (w.e.f. 1-3-2004). 5. Clause (e) repealed by Act 28 of 2016, s. 239 and the Fifteenth Schedule (w.e.f. 14-5-2016). 6. Ins. by Act 59 of 2003, s. 6 (w.e.f.1-3-2004). | ||||||||||||||||
Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, 1[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details 2[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies].
3[xxx]
4 [Provided that] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:
5Provided further that also that any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner.
6[xxx]
(3) Any registered person, who has furnished the details under sub-section (1)
for any tax period [Omitted]95, shall, upon discovery of any error or omission
therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after 1[the thirtieth day of November] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Explanation for the purposes of this Chapter, the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 2[(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods.]. 3[(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details : Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even after the expirty of the said period of three years from the due date of furnishing the said details].
1. Ins. by sec. 5(a)(i) of U.P. Act no. 11 of 2022.
2. Ins. by sec. 5(a)(ii) ibid.
3. Omit. by sec. 5(a)(iii) ibid.
4. Subs. by sec. 5(a)(iv) ibid.
5. Subs. by sec. 5(a)(v) ibid.
6. Omit. by sec. 5(b) ibid.
7. Omit. by sec. 5(c)(i) ibid.
8. Subs. by sec. 5(c)(ii) of U.P. Act no. 11 of 2022.
9. Ins. by sec. 5(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 7 of U.P. Act no. 14 of 2023
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50and a penalty leviable under the provisions of this Act or the rules made there under.
(2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under subsection (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under subsection (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.
(11) Notwithstanding anything contained in subsection (6) or sub-section (8), penalty under subsection (9) shall be payable where any amount of self- assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.
1[ (12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.].
1. Ins. by sec. 24(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 24(ii) of U.P. Act No. 17 of 2024.
(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic cash ledger, in accordance with 1[section 41 2[xxx]] to be maintained in such manner as may be presecribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made there under in such manner and subject to such conditions and within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act, 2017 in such manner and subject to such conditions 3[and restrictions] and within such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of -
(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[4[Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[5Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.
(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made there under may be refunded in accordance with the provisions of section 54.
(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.
(8) Every taxable person shall discharge his tax and other dues under this Act or the rules made there under in the following order, namely:-
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made there under including the demand determined under section 73 or section 74 1[or section 74A].
(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
Explanation.- For the purposes of this section,-
(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;
(b) the expression,-
(i) tax dues means the tax payable under this Act and does not include interest, fee and penalty; and
(ii) other dues means interest, penalty, fee or any other amount payable under this Act or the rules made there under.
[2(10) a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1)..]
[1 (12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed..]
1. Subs. by sec. 20(a) of U. P. Act no. 45 of 2018.
2. Omit. by sec. 12(a) of U.P. Act no. 11 of 2022.
3. Subs. by sec. 12(b) of U.P. Act no. 11 of 2022.
4. Ins. by sec. 20 (b) (i) of U. P. Act no. 45 of 2018.
5. Ins. by sec. 20 (b) (ii) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 17 of 2024.
7. Ins. by sec. 9 of U.P. Act No. 5 of 2020.
8. Ins. by sec. 12 (c) of U.P. Act No. 11 of 2022.ss
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice.
(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in subsection (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of statement under sub-section (3) shall be deemed to be service of notice under subsection (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful misstatement or suppression of facts to evade tax, for periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1)pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.
(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.
1 [(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.];
Explanation 1 For the purposes of section 73 and this section,
(i) the expression all proceedings in respect of the said notice shall not include proceedings under section 132 ;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the person liable to pay penalty under 2[sections 122 and 125] are deemed to be concluded.
3[xxx]
1. Ins. by sec. 25(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 25(ii) of U.P. Act No. 17 of 2024.
3. Subs. by sec. 7 of U.P. Act No. 40 of 2021.
4. Omit. by sec. 25(iii) of U.P. Act No. 17 of 2024.
4 [38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and 5[a statement ]containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, with in such time, and subject to such conditions and restrictions as may be prescribed.
(2) The 6 [statement referred in] under sub-section (1) shall consist of
(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; 7[xxx]
(b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, 8[including] on account of the details of the said supplies being furnished under subsection (1) of section 37,
(i) by any registered person within such period of taking registration as may be prescribed; or
(ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or
(iii) by any registered person, the output tax payable by who in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or
(iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed..
1[(c) such other details as may be prescribed.]
1. Ins. by sec. 6 of U.P. Act no. 11 of 2022.
2. Subs. by sec. 8(i) of U.P. Act No. 8 of 2025.
3. Subs. by sec. 8(ii)(a) of U.P. Act No. 8 of 2025.
4. Omit. by sec. 8(ii)(b) of U.P. Act No. 8 of 2025.
5. Ins. by sec. 8(ii)(c) of U.P. Act No. 8 of 2025.
6- Ins. by sec. 8(ii)(d) of U.P. Act No. 8 of 2025.
2(1) Ever, registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, 3 within such time, and
subject to such conditions and restrictions as may be prescribed.
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.]
4[(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.].
(4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month.
(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within 1[thirteen] days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the return under this section for such class of registered persons as may be specified therein ;
Provided that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner.
2 [(7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.
3[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.];
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government the tax due taking into account of turnover in the State inward supplies of goods or services or both, tax payable, and such other particular during am quarter, in such form and manner, and within such time, as may be prescribed.
(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.
(9) 1[ Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify suchmomission or incorrect particulars 2[in such form and manner as may be prescribed] subject to payment of interest under this Act;
Provided that no such rectification of any omission or incorrect particulars shall be allowed after 3 [the thirtieth day of November] following 4[the end of the financial year to which such details pertain] or the actual date of furnishing of relevant annual returns, whichever s earlier.
(10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods 5[or the,details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished
the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period.]
6[(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendationsof the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.]
1. Subs. by sec. 7 of U.P. Act No. 5 of 2020.
2- Ins. by sec. 9 of U.P. Act No. 8 of 2025.
3. Subs. by sec. 12 of U.P. Act No. 17 of 2024.
4. Subs. by sec. 7(a) of U.P. Act No. 11 of 2022.
5. Subs. by sec. 7(b) of U.P. Act No. 5 of 2020
6. Subs. by sec. 7(b) of U.P. Act No. 11 of 2022
7. Subs. by sec. 7(c)(i) of U.P. Act No. 11 of 2022.
8. Subs. by sec. 17 (c) (i) U. P. Act No. 45 of 2018.
9. Subs. by sec. 7(c)(ii) of U.P. Act No. 11 of 2022.
10. Subs. by sec. 17 (c) (ii) of U. P. Act no. 45 of 2018.
11. Subs. and Ins. by sec. 7(d) of U.P. Act no. 11 of 2022.
12. Ins. by sec. 8 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)(1) Every dealer liable to pay tax under this Act shall obtain registration certificate
issued by the prescribed registering authority in the prescribed form.
(2) Except as provided under sub-sections (3), (4) and (5), every dealer liable to pay
tax shall, for issue of registration certificate, apply to the registering authority
within a period of thirty days from the date on which such dealer has become so
liable, in the prescribed form and manner along with proof of deposit of
registration fee of one hundred rupees:
Provided that a dealer who fails to apply for issue of registration certificate within the time prescribed, without prejudice to any other liability under this Act,
may apply after depositing late fee at the rate of rupees one hundred for every
month or part thereof for the period of delay.
(3) Subject to the provisions of sub-section (5), every dealer who has held
immediately before January 1, 2008 a registration certificate or a provisional
registration certificate issued under the erstwhile Act and is liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer with
effect from January 1, 2008: (The words Subject to the provisions of sub-section
(5), every dealer was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-
2010, U.P. Act No 19 of 2010)
Provided that where a dealer was required to pay any fee for renewal of the
registration certificate under the provisions of the erstwhile Act, if the same has
not been paid, the registration certificate shall not be deemed valid unless such
dealer deposits renewal fee along with late fee of one hundred rupees within a
period of thirty days from January 1, 2008.
(4) In the case of a dealer, who is liable for payment of tax under this Act from
January 1, 2008 and whose application for issue of registration certificate under
the erstwhile Act, is pending on January 1, 2008, shall be deemed a registered
dealer under this Act with effect from January 1, 2008 if –
(i) registration certificate is issued to him under the erstwhile Act; and
(ii) the dealer deposits renewal fee payable under the erstwhile Act and
late fee payable under this Act, if any, within thirty days from the
date on which registration certificate is issued to him under the
erstwhile Act.
(5) (a) Every dealer who holds a valid registration certificate issued under the
erstwhile Act and is liable to tax under this Act, shall submit to the
registering authority or the assessing authority, as the case may be, an
application in the prescribed form and in the prescribed manner, for issue of
registration certificate by such authority relating to validity of such
certificate under this Act, within a period of fifteen months from January 1,
2008: (w.e.f.01.01.2008)
Provided that if the Additional Commissioner posted in zone is
satisfied that circumstances exist preventing the dealer to submit the
Application within the stipulated period, he may condone the delay and
direct the registering authority or assessing authority, as the case may be, to
process the application in accordance with the provisions of this Act and
rules framed thereunder:
Provided further that no application for condoning the delay shall be
entertained unless it is accompanied with the proof of -
(i) payment of late fees of rupees five hundred per month or part
thereof up to December 31, 2010 and rupees one thousand per month
or part thereof after December 31, 2010, for the period of delay;
(ii) filing of tax returns of all tax periods upto the date of submitting
application; and
(iii) payment of net tax along with interest due under the Act in tax
return under clause(ii):
Provided also that no application under this clause shall be rejected
without giving opportunity to the applicant of being heard.
(all the three provisos were substituted w.e.f. 01-01-08 vide notif. no
1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)
(b) If a dealer who holds the registration certificate issued under erstwhile Act,
fails to submit the application to the assessing authority or registering
authority for validation and issue of registration certificate under this Act,
within the period referred to in clause (a) in prescribed form and manner, the
registration certificate shall cease to have effect
(6) (a) No railway container contractor, air cargo operator, courier service provider,
or owner or person in-charge of a godown, cold storage or warehouse other
than transporter who stores commercial goods, shall operate its business of
taxable goods in the State without being registered with the registering
authority in such manner as may be prescribed. Any operator of such
business shall apply within prescribed period for his registration to the
registering authority in the prescribed manner; (w.e.f.01.01.2008)
(b) a railway container contractor, an air cargo operator, a courier service
provider, an owner or person in-charge of a godown, cold storage or warehouse other than transporter or carrier, who stores commercial goods
shall maintain such records as may be prescribed; (w.e.f.01.01.2008)
(c) every transporter or carrier who is covered under the Carriage By Road
Act, 2007 shall furnish to the assessing authority, such informations and
documents as may be prescribed. (w.e.f.01.01.2008)
(7) Where the registering authority is satisfied that -
(a) the application for issue of registration certificate is in order;
(b) the information furnished is correct and complete; and
(c) any requisite fee has been deposited and security where needed is
furnished,
the registering authority may, after making such inquiry as it may deem
necessary, cause the dealer to be registered and issue registration certificate in
the prescribed form and prescribed time.
(8) If the dealer who has applied for issue of registration certificate does not fulfill
any of the conditions mentioned in this section, or if any person having interest
in the business is a defaulter in payment of any dues, relating to any other
business, under this Act or under the Central Sales Tax Act, 1956 or under the
erstwhile Act, the registering authority, shall, after giving a reasonable
opportunity of being heard to the applicant, reject the application by an order in
writing.
(9) Subject to the provisions of sub-section (5) the registration certificate issued
under the erstwhile Act and validly held under this Act shall be valid with
effect from the date of commencement of this Act. (w.e.f.01.01.2008)
(10) Subject to provisions of sub-section (9), every registration certificate shall
remain in force till the date of discontinuance of business:
(11) The registering authority, after giving reasonable opportunity of being heard to
the dealer, may cancel the registration certificate with effect from the date -
(a) on which dealers' liability for payment of tax has ceased; or
(b) on which the dealer has discontinued the business; or
(c) of order of cancellation where-
(i) the dealer has obtained registration certificate by fraud or by misrepresentation
of facts; or
(ii) the dealer has failed to furnish security or additional security, as the
case may be; or
(iii) the dealer has transferred any prescribed form of declaration or
certificate obtained by him to any person against provisions of this
Act or the rules made thereunder; or
(iv) the dealer has permitted some other person to carry on business in
his name; or
(v) the dealer has issued any tax invoice to a dealer without making
actual sale of goods; or
(vi) where a transporter or carrier or transporting agent or railway
container contractor fails to file return or otherwise acts in
contravention of the provisions of this Act or rules made there
under;
(vii) a person acts in contravention of provisions of section 43;
(viii) where a dealer has failed to pay the tax, penalty or other dues
within three months of the date such tax, penalty or other dues
become payable.
(ix) registration certificate has been cancelled for any other sufficient
cause.
(12) During cancellation proceedings under sub-section (11), where the registering
authority is satisfied that the dealer will succeed in causing revenue loss,
pending action for cancellation under sub-section (11), it may, after assigning
reasons therefore, suspend the registration certificate by passing an order in
writing, for the period during which the proceedings are pending:
Provided that if the dealer, by furnishing adequate security to the
satisfaction of the registering authority, satisfies that revenue loss, if any,shall be made up by him, the registering authority may revoke the suspension of registration certificate.
(13) During the period of suspension of registration certificate under sub-section (12), the dealer shall be treated as unregistered dealer. However if the registering authority himself by an order in writing drops the proceeding of cancellation or the order of suspension passed by the registering authority is set aside by any competent court or authority under this Act, the dealer shall be treated as registered dealer during such period. (w.e.f.01.01.2008)
(14) The registering authority, after considering any information furnished or
otherwise received and after making such inquiry as it may deem fit, amend
from time to time any certificate of registration which shall take effect:
(a) in the case of change in the name, ownership or place of business, or
opening of a new place of business, from the date of the event
necessitating the amendment whether or not information in that behalf
is furnished within the time prescribed under section 75.
(b) in case of any addition or modification in the description of any goods
or class of goods in the certificate of registration, from the date of event
necessitating the amendment if information in that behalf is furnished
within the time prescribed under section 75 and in any other case, from
the date of receipt of request for such addition or modification by the
registering authority or the assessing authority, as the case may be;
(c) in case of deletion of any goods or class of goods, from the date of
order of deletion.
Provided that where in consequence of a change in the ownership of a
business, liability for payment of tax of any dealer ceases, the
amendment of the certificate of registration shall take effect from the
date on which information in respect of such change is furnished under
section 75.
Explanation (I) - Any amendment of a certificate of registration under this
sub-section shall be without prejudice to any liability for tax or penalty
imposable under this Act(w.e.f.01.01.2008)
Explanation (II)-For the removal of doubts, it is hereby declared that
where a registered dealer-
(a) affects a change in the name of his business; or
(b) is a firm and there is change in the constitution of the firm without
dissolution thereof; or
(c) is a trustee of a trust and there is a change in the trustees thereof; or
(d) is a guardian of the ward and there is a change in the guardian; or
(e) is a Hindu Undivided Family and the business of such family is
converted into a partnership business with all or any of the
coparceners as partners thereof,
(f) is proprietor of a business and such business is succeeded by
successor or successors of its proprietor on account of disability
or death of such proprietor, *
* Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
then merely by reason of any of the circumstances aforesaid, it shall not
be necessary for the dealer or the firm the constitution whereof is changed,
or the new trustees, or the new guardian orthe partners of such partnership business or
successor or successors, as the case may be ,* to apply for a fresh certificate of
registration, and on information being furnished in the manner required by
section 75, the certificate of registration shall be amended.
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
(15) The registration certificate shall not be cancelled or amended by the registering
authority on its own motion unless the dealer has been given reasonable
opportunity of being heard.
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Related Section(s)(1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer:
Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply.
(2) (a) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act;
(b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had sold such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act:
Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.
(3) Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law:
Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law:
Provided that where any claim for refund of input tax credit is fully or partially rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(5) Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as input tax credit under this Act.
(6) (a) every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act:
Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act;
(b) every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(7) (a) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(b) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act;
(b) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act;
(b) where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
(11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008);
(b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994 (Act No. 32 of 1994)
(c) where tax was paid on any supply, both under the Uttar Pradesh Value Added Tax Act, 2008 and under Chapter V of the Finance Act, 1994 (Act No. 32 of 1994), tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed.
(12) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day:
Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act, and are returned after the period specified in this subsection:
Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this subsection.
(13) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the Uttar Pradesh Value Added Tax, 2008 (U.P. Act No. 5 of 2008) and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deduct or under the said section where payment to the said supplier is made on or after the appointed day.
(14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods or capital goods subject to fulfilment of the following conditions:-
(i) the agent is a registered taxable person under this Act;
(ii) both the principal and the agent declare the details of stock of goods or capital goods lying with such agent on the day immediately preceding the appointed day in such form and manner and within such time as may be prescribed in this behalf;
(iii) the invoices for such goods or capital goods had been issued not earlier than twelve months immediately preceding the appointed day; and
(iv) the principal has either reversed or not availed of the input tax credit in respect of such,-
(a) goods; or
(b) capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him.
Explanation.- For the purposes of this Chapter, the expression capital goods shall have the same meaning as assigned to it in the Uttar Pradesh Value Added Tax, 2008.
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Related Section(s)(1) Every taxable dealer shall keep and maintain a true and correct account
showing the value of the goods sold and bought by him, and in case the
accounts maintained in the ordinary course do not show the same in an
intelligible form, he shall maintain true and correct account in such form, as
may be prescribed in this behalf.
(2) A manufacturer liable to pay tax under this Act shall, in addition to the
accounts referred to in other sub-sections, maintain stock books in respect of
goods used or consumed in manufacture as well as the products obtained at
every stage of production.
Provided that in the case of any class of manufacturers, the aggregate of
whose turnover, in an assessment year does not exceed twenty five lakh rupees,
the Commissioner, or in any other case the State Government, may relax the
requirements of this sub-section subject to such conditions and restrictions as
may be deemed fit to be specified.
(3) The accounts, documents and the stock books required to be maintained under
this section shall be preserved by the dealer for such period as may be
prescribed.
(4) Every registered dealer who consigns or delivers any goods or class of goods
specified in the rules made thereunder or such other goods or class of goods, as
the State Government may, by notification in the Gazette, specify in this behalf,
of such quantity, measure or value as may be notified, to a dealer whether by
reason of sale or otherwise, shall issue to the purchaser or consignee person of
goods, a transport-memo in prescribed manner and in prescribed form obtained
from the assessing authority having jurisdiction over the area in which principal
place of business of such dealer is situated.
(5) Except as provided in sub-section (4) every dealer liable to pay tax while
consigning or delivering any taxable goods to another dealer whether as a result
of sale or otherwise, shall issue to the purchaser or consignee of goods, a
legible challan or transfer invoice in the prescribed manner containing such
particulars, as may be prescribed,.
(6) Where any goods are transported by road, original copy of transport memo
referred to in sub-section (4), challan or transfer invoice referred to in subsection
(5), as the case may be, completed in all respects shall accompany the
goods during journey of goods.
(7) Person transporting the goods for delivery to the consignee shall fill in the
particulars in the relevant columns provided on transport memo, challan or
transfer invoice, as the case may be, and shall deliver such transport memo,
challan or transfer invoice to the consignee dealer along with goods.
(7-A) Notwithstanding anything to the contrary contained in sub-sections(4),
(6) and (7) the Commissioner may notify the website in which the
particulars prescribed to be contained in the transport memo referred to
in sub-section(4)shall be entered in respect of any specified class of goods
or any specified class of dealers or as a result of any specified class of
transaction to be notified by him. If the commissioner notifies the
website, the registered dealer who consigns or delivers any goods or class
of goods as notified by the Commissioner, shall enter the prescribed
particulars in the notified website and the proof of entering such
particulars in the website shall accompany the goods during journey of
goods, in the manner prescribed by the Commissioner.
(8) Every dealer who receives any form of declaration or certificate prescribed
under this Act or rules made thereunder, from its assessing authority or from
any other person, shall use them in the prescribed manner and shall keep an
account, in the prescribed manner, of all such used and unused forms of
declaration or certificates including forms of declaration or certificates received
from other persons.
(9) No dealer shall transfer to any person and no person shall receive from any
person any certificate or any form of declaration prescribed under the rules
made under this Act except as provided under this Act or the rules made
thereunder.
(10) Where a dealer disposes of taxable goods in more than one of the following
ways:
(i) makes sale of goods inside the State; or
(ii) consigns goods to other dealers for sale inside the State; or
(iii) makes sale of goods in the course of inter-state trade or commerce;
or
(iv) makes sale of goods in the course of the export of the goods out of
or in the course of the import of the goods into, the territory of
India; or
(v) consigns goods outside the State otherwise than as a result of sale,
shall, as far as possible, keep separate account of purchase, sale,
receipt and dispatch of goods for each such purpose.
(11) A dealer who claims input tax credit under section 13 shall maintain a register
in respect of tax period wise computations of amount of input tax credit.
(12) A dealer who maintains or keeps books, accounts or documents in a computer,
shall also maintain day to day print out of all such books, accounts and
documents.
(13) Every dealer liable to pay tax shall prepare an inventory of all goods held in
stock, as mentioned hereunder, along with their purchase value, on following
dates:
(a) goods held in opening stock on the date on which the dealer becomes
liable to pay tax;
(b) goods held in closing stock on the last date of each assessment year;
(c) goods held in closing stock on the date of discontinuance of business;
(d) in the case of a dealer who has opted for payment of composition
money under section 6,
(i) goods held in opening stock on the date on which
provisions of section 6 has become applicable and;
(ii) goods held in opening stock on the date on which
provisions of section 6 ceases to apply;
Provided that a manufacturer shall also prepare a list of goods used or
consumed in manufacture, processing or packing of any manufactured or
semi-manufactured goods held in stock on the aforesaid dates along with
their purchase value.
(14) Where in any tax invoice, issued by the registered selling dealer to the
registered purchasing dealer, in respect of sale of any goods, amount shown
as tax exceeds the amount of tax payable on such sale under this Act, such
selling dealer, within 30 days from the date of issue of tax invoice, shall
provide such purchasing dealer with a credit note of excess amount realized
as tax and the purchasing dealer shall provide to the selling dealer with a
debit note of such amount containing such requisite particulars as may be
prescribed.
(15) Where in respect of sale of any goods, amount of tax payable under this Act
exceeds amount shown as tax in the tax invoice issued by the registered
selling dealer to the registered purchasing dealer, such selling dealer, within
30 days from the date of issue of tax invoice, shall provide to such purchasing
dealer with a debit note of differential amount of tax and the purchasing
dealer shall provide to the registered selling dealer a credit note containing
such requisite particulars as may be prescribed.
(16) In case of goods returned or rejected by the purchaser, a credit note shall be
issued by the selling dealer to the purchasing dealer and debit note shall be
issued by the purchasing dealer to the selling dealer containing such requisite
particulars as may be prescribed:.
(17) If in respect of any particular assessment year, gross turnover of purchase or
sale or both, as the case may be, of any dealer exceeds rupees one crore, then
such dealer shall get his accounts verified and audited by a specified authority
within six months from end of that assessment year and obtain within that
period a report of such audit in the prescribed form duly signed and verified
by such specified authority along with such particulars as may be prescribed.
A true copy of such report shall be furnished by such dealer to the assessing
authority within such period as may be prescribed.
Explanation: For the purpose of this section, expression “specified authority”
means-
(i)a Chartered Accountant within the meaning of the Chartered
Accountants Act, 1940 and includes persons by virtue of provisions of
sub-section (2) of section 226 of the Companies Act, 1956, is entitled to
be appointed to act as an auditor of companies;
(ii)a Cost Accountant within the meaning of the Cost and Works
Accountant Act, 1959;
(18) If any dealer liable to get his accounts audited under sub-section (1) fails to
furnish copy of such report within the prescribed time, the assessing authority
shall, after giving the dealer a reasonable opportunity of being heard, impose
on him in addition to tax payable, a sum by way of penalty not exceeding ten
thousand rupees, as he may determine.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act, 2017 by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
(2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, 2017 for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, 1 [subject to a maximum of 2[twenty] crore rupees] in relation to which the appeal has been filed.
3[Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant.].
(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant of being heard.
(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 4[or section 74A].
(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.
(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.(15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of central tax or an authority designated by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.
1. Ins. by sec. 25 of U. P. Act no. 45 of 2018.
2. Subs. by sec. 29(a) of U.P. Act No. 17 of 2024.
3. Subs. by sec.10 of U.P. Act No. 8 of 2025.
4. Ins. by sec. 29(b) of U.P. Act No. 17 of 2024.
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Related Section(s)(1) Every owner or tindal
of a sailing vessel shall maintain or cause to be maintained in the prescribed a form a statement of the
crew of the vessel containing with respect to each member thereof--
(a) his name; (b) the wages payable to him; (c) the names and addresses of his next-of-kin; (d) the date of commencement of his employment; and (e) such other particulars as may be prescribed. (2) Every change in the crew of the vessel shall be entered in the statement under sub-section (1). (3) A copy of such statement and of every change entered therein shall be communicated as soon as possible to the registrar of the port of registry of the vessel concerned. 1[435-I. Change of name of Indian fishing boat.--A change shall not be made in the name of an
Indian fishing boat registered under this Part except in accordance with rules made in this behalf.]
1. Ins. by s. 15, ibid. (w.e.f. 18-5-1983).
Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
(1) The Central Government may make
rules regulating the carriage of cargo or passengers in sailing vessel and the protection of life and
property on board such vessels.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the assignment of free board to sailing vessel; (b) the marking of such free board on such vessels and the maintenance of such markings; (c) the survey of the space allotted to passengers on board such vessels; (d) the scale and type of accommodation to be provided for each passenger. (3) Any sailing vessel attempting to ply or proceed to sea without free board markings or any sailing vessel which has been so loaded as to submerge such marking may be detained by a proper officer until free board markings are made in accordance with the rules made in this behalf or the vessel is so loaded that such markings are not submerged. (4) Nothing in this section relating to free board, shall apply to any sailing vessel in respect of which a load line has been assigned under Part IX. For the purposes of this Act, a ship shall not be deemed to be an Indian ship
unless owned wholly by persons to each of whom 1[any] of the following descriptions applies:--
(a) a citizen of India; or 2[(b) a company or a body established by or under any Central or State Act which has its principal place of business in India; or (c) a co-operative society which is registered or deemed to be registered under the Cooperative Societies Act, 1912 (2 of 1912), or any other law relating to co-operative societies for the time being in force in any State.]
1. Subs. by Act 43 of 1961, s. 2, for "either" (w.e.f. 28-9-1981).
2. Subs. by Act 68 of 1993, s. 2, for clauses (b) and (c) (w.e.f. 27-10-1993). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
(2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit:
Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing, extend the period by a further period not exceeding six months.
Explanation.- For the purposes of this sub-section, the expression commencement of audit shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later.
(5) During the course of audit, the authorised officer may require the registered person,-
(i) to afford him the necessary facility to verify the books of account or other documents as he may require;
(ii) to furnish such information as he may require and render assistance for timely completion of the audit.
(6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 1[or section 74A]..
1. Ins. by sec. 21 of U.P. Act No. 17 of 2024.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)Subject to provisions of this Act, dealers referred to in the following clauses and holding valid registration certificate under this Act, shall, in respect of taxable goods purchased from within the State and mentioned in such clauses, subject to conditions given therein and such other conditions and restrictions as may be prescribed, be allowed credit of an amount, as input tax credit, to the extent provided by or under the relevant clause:
(a) Subject to conditions given in column 2, every dealer liable to pay tax, shall, in respect of all taxable goods except non-vat goods, capital goods and captive power plant, where such taxable goods are purchased on or after the date of commencement of this Act, be allowed credit of the amount, as input tax credit, to the extent provided in column 3 of the table below:
(b) Input tax credit of full amount of input tax shall be allowed to every dealer, liable to pay tax, in respect of capital goods purchased on or after the date on which dealer becomes liable for payment of tax under this Act, if such goods are to be used in,-
(i) manufacture of any taxable goods except non-vat goods and where such manufactured goods is,-
A- sold within the State or in the course of inter-state trade or commerce or in the course of the export of the goods out of the territory of India; or
B-transferred or consigned outside the State otherwise than as a result of a sale; or
(ii) manufacture of any exempt goods except non-vat goods and where such manufactured goods are sold in the course of export of the goods out of the territory of India; or
(iii) generation of electrical energy, where such energy is used for the manufacture of any taxable goods other than non vat goods and such manufactured goods is,-
A- sold within the State or in the course of interstate trade or commerce or in the course of export of the goods out of territory of India; or
B-transferred or consigned outside the State otherwise than as a result of a sale; or
(iv) generation of electrical energy where such energy is used for the manufacture of any exempt goods and such exempt goods is sold in the course of export of the goods out of territory of India; and the amount of input tax shall be computed and be claimed in prescribed manner.
Explanation: For the purposes of this clause,-
(a) if 90 of electrical energy generated is consumed for the purposes referred to in sub clauses (iii) and (iv), 100 Input Tax may be claimed and be allowed as Input Tax Credit.
(b) the expression 'generation of electrical energy' shall mean generation of electrical energy by using captive power plant including repairing and maintenance thereof.
(c) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who is liable to pay tax on January 1, 2008 shall, in respect of all taxable goods except non-vat goods, capital goods and captive power plant, where such goods have been purchased within a period of six months ending on the date of commencement of this Act and where such goods-
(i) are held in opening stock on January 1, 2008 in the same form and condition in which they were purchased; or
(ii) have been used in manufacture of finished or semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such finished or semi-finished goods are held in opening stock on January 1, 2008; and
(iii) have suffered levy of tax under the erstwhile Act,be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(d) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who becomes liable to pay tax on a date after January 1, 2008, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, where such taxable goods have been purchased on or after January 1, 2008 but within a period of six months ending on the day preceding the date on which such dealer has become liable to pay tax and -
(i) are held in opening stock, on the date on which the dealer has become liable to pay tax, in the same form and condition in which they were purchased;
(ii) have been used in manufacture of semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such semi- finished or finished goods as are held in opening stock on the date on which the dealer has become liable to pay tax; or
(iii) have been purchased from a registered dealer after obtaining sale invoice bearing name and address of purchasing dealer,
be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(e) Every dealer who is liable to pay tax and who opts for payment of tax or lump sum under provisions of section 6, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, which A- sold within the State or in the course of interstate trade or commerce or in the course of export of the goods out of territory of India; or
B-transferred or consigned outside the State otherwise than as a result of a sale; or
(iv) generation of electrical energy where such energy is used for the manufacture of any exempt goods and such exempt goods is sold in the course of export of the goods out of territory of India; and the amount of input tax shall be computed and be claimed in prescribed manner.
Explanation: For the purposes of this clause,-
(a) if 90 of electrical energy generated is consumed for the purposes referred to in sub clauses (iii) and (iv), 100 Input Tax may be claimed and be allowed as Input Tax Credit.
(b) the expression 'generation of electrical energy' shall mean generation of electrical energy by using captive power plant including repairing and maintenance thereof.
(c) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who is liable to pay tax on January 1, 2008 shall, in respect of all taxable goods except non-vat goods, capital goods and captive power plant, where such goods have been purchased within a period of six months ending on the date of commencement of this Act and where such goods-
(i) are held in opening stock on January 1, 2008 in the same form and condition in which they were purchased; or
(ii) have been used in manufacture of finished or semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such finished or semi-finished goods are held in opening stock on January 1, 2008; and
(iii) have suffered levy of tax under the erstwhile Act,be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(d) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who becomes liable to pay tax on a date after January 1, 2008, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, where such taxable goods have been purchased on or after January 1, 2008 but within a period of six months ending on the day preceding the date on which such dealer has become liable to pay tax and -
(i) are held in opening stock, on the date on which the dealer has become liable to pay tax, in the same form and condition in which they were purchased;
(ii) have been used in manufacture of semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such semi- finished or finished goods as are held in opening stock on the date on which the dealer has become liable to pay tax; or
(iii) have been purchased from a registered dealer after obtaining sale invoice bearing name and address of purchasing dealer,
be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(e) Every dealer who is liable to pay tax and who opts for payment of tax or lump sum under provisions of section 6, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, which
A- sold within the State or in the course of interstate trade or commerce or in the course of export of the goods out of territory of India; or
B-transferred or consigned outside the State otherwise than as a result of a sale; or
(iv) generation of electrical energy where such energy is used for the manufacture of any exempt goods and such exempt goods is sold in the course of export of the goods out of territory of India; and the amount of input tax shall be computed and be claimed in prescribed manner.
Explanation: For the purposes of this clause,-
(a) if 90 of electrical energy generated is consumed for the purposes referred to in sub clauses (iii) and (iv), 100 Input Tax may be claimed and be allowed as Input Tax Credit.
(b) the expression 'generation of electrical energy' shall mean generation of electrical energy by using captive power plant including repairing and maintenance thereof.
(c) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who is liable to pay tax on January 1, 2008 shall, in respect of all taxable goods except non-vat goods, capital goods and captive power plant, where such goods have been purchased within a period of six months ending on the date of commencement of this Act and where such goods-
(i) are held in opening stock on January 1, 2008 in the same form and condition in which they were purchased; or
(ii) have been used in manufacture of finished or semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such finished or semi-finished goods are held in opening stock on January 1, 2008; and
(iii) have suffered levy of tax under the erstwhile Act,be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(d) Subject to conditions mentioned in column 2 of the table under clause (a), every dealer, who becomes liable to pay tax on a date after January 1, 2008, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, where such taxable goods have been purchased on or after January 1, 2008 but within a period of six months ending on the day preceding the date on which such dealer has become liable to pay tax and -
(i) are held in opening stock, on the date on which the dealer has become liable to pay tax, in the same form and condition in which they were purchased;
(ii) have been used in manufacture of semi-finished goods (in the process of manufacture of taxable goods except non-vat goods) or finished taxable goods, except non-vat goods and such semi- finished or finished goods as are held in opening stock on the date on which the dealer has become liable to pay tax; or
(iii) have been purchased from a registered dealer after obtaining sale invoice bearing name and address of purchasing dealer,
be allowed credit of partial or full, as provided in column 3 against relevant entry of the said table, amount of input tax as input tax credit and for this purpose amount of input tax shall be computed in the prescribed manner.
(e) Every dealer who is liable to pay tax and who opts for payment of tax or lump sum under provisions of section 6, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, which are held in stock at the end of the period during which provisions of section 6 remain applicable, be allowed credit of full or partial amount of input tax or deemed input tax, as the case may be, in accordance with provisions of clauses (a) to (d) above, as may be applicable:
Provided that unless the State Government, in exercise of its powers under second proviso of sub-section (1) of section 4, issues notification prescribing rate of tax and point of tax in respect of sale of sugar or textile referred to therein, no facility of input tax credit, in respect of goods purchased for use in manufacture of said goods, shall be allowed under any of the aforesaid clauses.
Explanation: For the purposes of this sub-section,-
(a) re-sale of goods includes transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract.
(b) goods required for use in manufacture of any goods shall not include goods required for running of captive power plant.
(f) Notwithstanding anything to the contrary contained in this sub-section where goods purchased are resold or goods manufactured or processed by using or utilizing such purchased goods are sold, at the price which is lower than
(i) purchase price of such goods in case of resale; or
(ii) cost price in case of manufacture, the amount of input tax credit shall be claimed and be allowed to the extent of tax payable on the sale value of goods or manufactured goods.
(Clause (f) was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08- 2010, U.P. Act No 19 of 2010)
(2) Notwithstanding anything to the contrary in any provision of sub-section (1) of this section, credit of full or partial amount of input tax, in respect of all taxable goods, may be allowed to developer, co-developer and units established in Special Economic Zone for authorized operations subject to such conditions as may be specified in the notification issued by the state government.
Explanation - For the purposes of this sub-section the word co-developer or developer and expressions Special Economic Zone or authorized operations shall have the meanings assigned to them in the Special Economic Zones Act, 2005.
(3) (a)Where purchased goods are to be used or disposed of partially for the purpose specified in clause (a) of sub-section (1) or otherwise, the input tax credit may be claimed and be allowed proportionate to the extent they are used or disposed of for the purposes specified in such clause,
(b)Subject to the provisions of this section where during process of manufacture of vat goods, exempt goods and non vat goods except as by product or waste product are produced, the amount of input tax credit may be claimed and be allowed in proportion to the extent they are used or consumed in manufacture of taxable goods other than non vat goods and exempt goods
Explanation:- For the purpose of this subsection the exempt goods shall include taxable goods other than non vat goods, which are disposed of otherwise than by way of sale within the State or in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India or sale outside the State.
(4) Except as provided otherwise in any provision of this Act or the rules framed there under, in respect of purchase of any goods in respect of which facility of input tax credit is admissible, input tax credit of the full amount of input tax can provisionally be claimed on the date on which tax invoice related to such goods is received by the dealer and where dealer himself is liable to pay tax in respect of purchase of any goods, on the date on which amount of tax payable is accounted for by the dealer in the account of tax payable by him and possesses the proof of payment of tax on the turnover of purchase liable to tax
(5) Where a dealer has claimed input tax credit in respect of any goods under sub- section (4), but such goods; or goods manufactured by using such goods; or goods packed by using or consuming such goods, are consigned outside the State or disposed of or dispossessed in a manner for which facility of input tax credit is not admissible or such facility is admissible for partial amount of input tax, the amount which is the difference, of the full amount of input tax and admissible amount of input tax credit, shall be deducted from the amount of the input tax credit, already claimed by the dealer by debiting such amount into the account of input tax credit maintained by him.
Provided that before debiting the amount of input tax credit reasonable opportunity of being heard shall be given to the dealer.
(6) In the circumstances referred to in sub-section (5), the amount of difference of full amount of input tax and admissible amount of input tax credit, shall be debited by the dealer into the account of input tax credit maintained by him on the day on which
(i) goods, in respect of which credit of full amount of input tax was claimed; or
(ii) goods, manufactured by using goods in respect of which credit of full amount of input tax was claimed; or
(iii) where goods, in respect of which credit of full amount of input tax was claimed, are used or consumed in packing of any goods, such packed goods, are consigned outside the State; or disposed of or dispossessed by the dealer in a manner for which facility of input tax credit is not admissible or such facility is admissible for partial amount of input tax:
Provided that where the dealer discontinues his business, full amount of input tax, which was claimed under sub-section (4), in respect of-
(i) goods held by the dealer in the same form and condition in which those were purchased; or
(ii) goods which have been used in manufacture of any goods held by the dealer, (whether in semi-manufactured or manufactured state);
(ii) goods which have been used or consumed in packing of any goods held by the dealer, in closing stock on the day on which he has discontinued business, shall, before end of the tax period prescribed for submission of the tax return for the tax period in which business is discontinued, shall be debited by the dealer into the account of input tax credit maintained by him.
(7) Except where-
(a) purchased goods; or
(b) manufactured goods which are manufactured by using purchased goods; or
(c) packed goods which are packed by using or consuming purchased goods are to be sold in the course of the export of the goods out of the territory of India, no credit of any amount of input tax shall be claimed by a dealer under sub section (4) and no facility of input tax credit shall be allowed to a dealer in respect of purchase of any goods where -
(i) sale of such goods by the dealer is exempt from payment of tax under clause (c) of section 7; or
(ii) such goods are to be used or consumed in manufacture or packing of any goods and sale of such manufactured or packed goods by the dealer is exempt from payment of tax either under clause (b) or clause (c) of section 7.
(iii) such goods are for transfer of right to use such goods.
(8) Amount of admissible input tax credit for a tax period and for an assessment year shall be computed in the prescribed manner and shall be claimed and allowed within such time and in such manner as may be prescribed.
(9) (a)Where any goods, purchased from within the State, are sold by a principal through a selling agent or where any goods are purchased by a purchasing agent on behalf of a principal, input tax credit, in respect of purchase of such
goods, shall be claimed by and be allowed to the principal in such manner as may be prescribed.
(b) Where works contract is partially executed by a sub contractor, the amount of input tax credit, in respect of purchase of goods involved in the execution of works contract shall be claimed by and be allowed to the contractor or such sub contractor to the extent of purchase of goods by them. (w.e.f.01.01.2008)
(10) Every dealer, who claims input tax credit under this section, shall, in respect of input tax, input tax credit and inventory of goods, maintain such records and furnish such statements as may be prescribed.
(11) Where it appears to the assessing authority that the amount of input tax or amount of input tax credit is incorrect or is not worthy of credence, it may, after giving reasonable opportunity of being heard to such dealer and after making such inquiry as it may deem fit, determine the amount of input tax or amount of input tax credit, as the case may be, by making an order in writing *
* Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
Provided that where matter relates to any tax return submitted under section 24 or in any assessment proceedings under any section of this Act, proceedings shall be completed in accordance with provisions of relevant sections.
(12) Where on account of any order passed under this Act or by depositing tax levied on enhanced turnover of purchase in
case of best judgement assessment by the assessing authourity or otherwise, the amount of input tax credit varies, the account of input tax credit shall be amended accordingly.*
* Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
Explanation ;-For the purposes of this section,
(i) goods for use in manufacture of any goods includes goods required for use, consumption or utilization in manufacture or processing of such goods or goods required for use in packing of such manufactured or processed goods;
(ii) manufacture of any goods includes processing of such goods and packing of such manufactured or processed goods; and
(iii )where during the process of manufacture of any taxable goods any exempt goods are produced as by-product or waste-product, it shall be deemed that purchased goods have been used in the manufacture of taxable goods. Conversely, where during the process of manufacture of any exempt goods any taxable goods are produced as by-product or waste-product; it shall be deemed that purchased goods have been used in the manufacture of exempt goods.
(iv) where during the process of manufacture of any vat goods any non-vat goods are produced as by-product or waste-product, it shall be deemed that purchased goods have been used in the manufacture of vat goods. Similarly, where during the process of manufacture of any non-vat goods any vat goods are produced as by-product or waste-product, it shall be deemed that purchased goods have been used in the manufacture of non-vat goods. (w.e.f.01.01.2008)
As per technical issue table is shown in the uploaded pdf page number 18.
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Related Section(s)(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that,-
(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made there under to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of State tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things:
Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer:
Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in subsection (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made there under, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under sub- section (2) shall be entitled to make copies thereof or take extracts there from in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.
(7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:
Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word Magistrate, wherever it occurs, the word Commissioner were substituted.
(11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made there under for prosecution.
(12) The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
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Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, 2[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding,-
(a) One per cent. of the turnover in State in case of a manufacturer,
(b) Two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 3[one crore and fifty lakh rupees], as may be recommended by the Council.
1[ Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ]
2[Explanation. For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State;]
(2) The registered person shall be eligible to opt under sub-section (1), if,-
3[(a) save as provided in sub-section (1), he is not engaged in the
supply of services ; ]
(b) he is not engaged in making any supply of goods [or services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies
of goods [4aor services] ;
(d) he is not engaged in making any supply of 4[xxx] 4[aservices] through an electronic commerce operator who is required to collect tax
at source under section 52 ; [5 x x x]
e) he is not a manufacturer of such goods as may be notified by
the Government on the recommendations of the Council ; 6[and]
7[(f) he is neither a casual taxable person nor a non-resident
taxable person.]
Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
8[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 1[xxx] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.];
(3) The option availed of by a registered person under sub-section (1) 2[or sub- section (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section 1(a) 3[or sub-section 2(A) as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 4[or as as the case may be, sub-section 2-A] apply, shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 5[or sub-section (2A) as the case may be] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 6[or section 74A] shall, mutatis mutandis, apply for determination of tax and penalty.
7[ Explanation 1. For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression aggregate turnover shall include the value of supplies made by such person to the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.For the purposes of determining the tax payable by a person under this section, the expression turnover in State or turnover in Union territory shall not include the value of following supplies, namely:
(i) supplies to the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount..]1
1. Subs. by sec. 5 (a) (i) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 (a) (ii) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5(a) (iii) of U. P. Act no. 45 of 2018.
4. Ins. by sec. 3(a) of U.P. Act no. 5 of 2020.
5. Subs. by sec. 5(b) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 3 of U.P. Act no. 24 of 2020
7. Omit. by sec. 2(a) of U.P. Act no. 14 of 2023.
8. Omit. by sec. 3(b) (i) of U.P. Act no. 5 of 2020.
9. Ins. by sec. 3(b) (ii) of U.P. Act no. 5 of 2020.
10. Ins. by sec. 3(b) (iii) of ibid.
11. Ins. by sec. 3(c) of U.P. Act no. 5 of 2020.
12. Omit. by sec. 2(b) of U.P. Act No. 14 of 2023.
13. Ins. by sec. 3(d) of U.P. Act No. 5 of 2020.
14. Ins. by sec. 3(e) of U.P. Act No. 5 of 2020.
15. Ins. by sec. 3(f) of U.P. Act No. 5 of 2020.
16. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
17. Ins. by sec. 3 of U.P. Act No. 17 of 2024.
18. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
19. Subs. by sec. 3(g) of U.P. Act No. 5 of 2020.
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Related Section(s)(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic cash ledger, in accordance with 1[section 41 2[xxx]] to be maintained in such manner as may be presecribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made there under in such manner and subject to such conditions and within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act, 2017 in such manner and subject to such conditions 3[and restrictions] and within such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of -
(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[4[Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[5Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.
(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made there under may be refunded in accordance with the provisions of section 54.
(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.
(8) Every taxable person shall discharge his tax and other dues under this Act or the rules made there under in the following order, namely:-
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made there under including the demand determined under section 73 or section 74 1[or section 74A].
(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
Explanation.- For the purposes of this section,-
(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;
(b) the expression,-
(i) tax dues means the tax payable under this Act and does not include interest, fee and penalty; and
(ii) other dues means interest, penalty, fee or any other amount payable under this Act or the rules made there under.
[2(10) a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1)..]
[1 (12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed..]
1. Subs. by sec. 20(a) of U. P. Act no. 45 of 2018.
2. Omit. by sec. 12(a) of U.P. Act no. 11 of 2022.
3. Subs. by sec. 12(b) of U.P. Act no. 11 of 2022.
4. Ins. by sec. 20 (b) (i) of U. P. Act no. 45 of 2018.
5. Ins. by sec. 20 (b) (ii) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 17 of 2024.
7. Ins. by sec. 9 of U.P. Act No. 5 of 2020.
8. Ins. by sec. 12 (c) of U.P. Act No. 11 of 2022.ss
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
3[ Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover ;]1
1[Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
ExplanationFor the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged to exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]2
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in subsections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation- For the purposes of this section,-
(i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) The expression special category States shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, [2 except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.]
1. Ins. by sec. 11(a) of U. P. Act no. 45 of 2018.
2. Ins. by sec. 4 of U.P. Act No. 5 of 2020.
3. Ins. by sec. 11(b) of U. P. Act no. 45 of 2018.
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
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Related Section(s)(1) Subject to the provisions of section 121 and any rules made there under, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of central tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.
(2) The Revisional Authority shall not exercise any power under sub-section (1), if-
(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or
(b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or
(c) the order has already been taken for revision under this section at an earlier stage; or
(d) the order has been passed in exercise of the powers under sub- section (1):
Provided that the Revisional Authority may pass an order under sub-section
(1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
(3) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties.
(4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2) where proceedings for revision have been initiated by way of issue of a notice under this section.
(5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub- section (2).
(6) For the purposes of this section, the term,-
(i) record shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;
(ii) decision shall include intimation given by any officer lower in rank than the Revisional Authority.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). The Central Government may make rules for the classification
of seamen other than ship's officers into different categories and for the prescription of the minimum
manning scale of seamen of such categories for ships; and different scales may be prescribed for
different classes of ships.
(1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). (1) Notwithstanding anything contained in this Act, the Central
Government may, by order in writing and upon such conditions, if any, as it may think fit to impose,
exempt any ship or sailing vessel or any master, tindal or seaman from any specified requirement
contained in or prescribed in pursuance of this Act or dispense with the observance of any such
requirement in the case of any ship or sailing vessel or any master, tindal or seaman, if it is satisfied
that requirement has been substantially complied with or that compliance with the requirement is or
ought to be dispensed with in the circumstances of the case.
1[Provided that no exemption which is prohibited by the Safety Convention shall be granted under this sub-section.] (2) Where an exemption is granted under sub-section (1) subject to any conditions, a breach of any of those conditions shall, without prejudice to any other remedy, be deemed to be an offence under this sub-section.
1 Added by s. 37, ibid. (w.e.f. 28-5-1966).
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Related Section(s)(1) Without prejudice to any other mode of recovery, payment or collection of tax under
this Act, the State Government may, by notification in the Gazette, direct that, in a
specified case and in the specified circumstances but subject to such conditions as may
be specified, every specified person responsible for making payment to the selling
dealer, for discharge of liability on account of valuable consideration payable on sale of
goods in such cases as may be specified, shall, at the time of making such payment to
the seller, either by credit or in cash or in any other manner, towards satisfaction of tax
payable by the dealer on account of sale of any taxable goods, deduct an amount
determined in the manner specified:
Provided that where in case of a works contract, the contractor has awarded a
sub-contract and the notification provides for deduction of amount by the contractee
from the payments made to contractor, the contractor responsible for making any
payment or discharge of any liability to any sub-contractor, in pursuance of a contract
with the sub-contractor, shall, while making payment to the sub-contractor, deduct
amount of tax referred to above.
Provided further that where in case of a works contract, the contractor has
already made deduction from the payments made to his sub-contractor, the amount of
such payments shall be deducted from the amount on which deduction is to be made by
the contractee to the contractor.
(2) Upon issue of a notification under sub-section (1), where-
(a) a dealer, who makes sale of any taxable goods and in whose case notification
referred to in sub-section (1) applies, for any reason claims that he either is not
liable to pay tax on such sale or is liable to pay as tax an amount lesser than
amount of deduction computed in the manner provided; or
(b) the person responsible for making payments to the dealer selling the goods is
unable to ascertain the turnover of any goods sold, the person responsible for making payment shall require the selling dealer to
produce direction issued in this behalf by the assessing authority of the selling
dealer and shall act according to such direction of the assessing authority.
(3) Where purchasing dealer himself is liable to pay tax on turnover of purchase of any
goods by virtue of any provision of this Act, he shall not deduct any amount in respect
of turnover of such goods.
(4) In the circumstances under sub-section (2), the dealer selling goods may, for issue of
direction to the purchaser to deduct an amount lesser than the proposed amount of tax
or not to deduct any amount as tax, apply to the assessing authority having jurisdiction
over the principal place of his business or if he has no fixed place of business, to the
assessing authority in whose jurisdiction he ordinarily resides.
(5) The assessing authority referred to in sub-section (4), after examining the liability of
payment of tax of the dealer in respect of sale of goods made and after giving
reasonable opportunity of being heard to the dealer, shall by an order in writing direct
the purchaser of the goods accordingly.
(6) The amount deducted under sub-section (1) shall be deposited into the Government
Treasury by the person making such deduction before the expiry of the 20th day of the
month following that in which deduction is made:
Provided that where the purchaser of goods referred to in sub-section (1) is a
registered dealer, he shall deposit the amount of deduction in the manner and within the
time in which amount of tax for the tax period in which purchase has been made, is
payable and such dealer shall be entitled to claim input tax credit in accordance with
provisions of section 13 in respect of such purchase.
(7) The person making deductions under sub-section (1) shall, at the time of payment or
discharge, furnish to the selling dealer a certificate of amount deducted in such form
and manner and within such period as may be prescribed and shall submit such
statement of all such purchases, payments and deductions made and certificates issued
by him, in such manner and within such time, as may be prescribed.
(8) If any person referred to in sub-section (1) fails to make the deduction or after making
deduction fails to deposit the amount so deducted as required by sub-section (6), the
assessing authority may, after giving to such person an opportunity of being heard, by
order in writing, direct that such person shall pay, by way of penalty, a sum not
exceeding twice the amount deductible under this section but not so deducted and, if
deducted, not so deposited into the Government Treasury.
(9) Without prejudice to the provisions of sub-section (8), if any such person, after
deducting, fails to deposit the amount so deducted, he shall be liable to pay simple
interest at the rate of fifteen percent per annum on the amount not so deposited from the
date on which such amount was deducted to the date on which such amount is actually
deposited.
(10) Where the amount has not been deposited after deduction, such amount together with
interest referred to in sub-section (9) shall be recovered as arrears of land revenue from
the person who has deducted and such amount shall be a charge upon all the assets of
the person concerned.
(11) Nothing contained in this section shall prevent the assessing authority from making an
assessment of tax payable by the dealer in accordance with other provisions of this Act
and the dealer shall be liable to pay tax in accordance with other provisions of this Act.
Provided that any deduction made in accordance with the provisions of this
section shall be treated as a payment of tax on behalf of the selling dealer, and credit
shall be given to him for the amount so deducted on the production of the certificate,
referred to in sub-section (9) in the tax return of the relevant period or the assessment
made, as the case may be, and any amount found in excess of tax due shall be refunded
to the selling dealer.
(12) No deduction of any amount shall be made under this section if the person selling
the goods is not a dealer, but the onus to prove that goods have been purchased from a
person other than a dealer shall lie on the person responsible for making payment,
failing which it shall be deemed that goods have been purchased from a dealer.
(13) Where the person responsible for making deduction in respect of a sale under a works
contract is unable to ascertain the amount of deduction and the contractor or the subcontractor,
as the case may be, does not produce direction referred to in sub-section (2) from its assessing authority, the person responsible for making deduction shall deduct
an amount which shall be four percent of the gross amount of payment.
Explanation: - For the purposes of this section, assessing authority in relation to person
responsible for making payments to the selling dealer means the officer having
jurisdiction over the place where the principal place of business of such person inside
the State is located and where such person has no such place, the place where the
residence of such person inside the State is located.
(14) No deduction under this section shall be made on the turnover of sale where such sale takes place -(w.e.f.01.01.2008)
(i) in the course of inter-State trade or commerce; or
(ii) outside the State; or
(iii)in the course of the export out of, or import into, the territory of India;
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Related Section(s)(1) In respect of all taxable goods, except non-vat goods, in the circumstances
mentioned below, every registered dealer except a dealer who opts for payment
of composition money under section 6, where such dealer is liable for payment
of tax on sale of any such goods, shall, while making sale of the goods, issue to
the purchaser, tax invoice containing such particulars as may be prescribed
including name and complete address and Taxpayer's Identification Number, if
any, of the person purchasing the goods, and shall charge separately on such tax
invoice the amount of tax payable by him, where such goods are sold to -
(i) a registered dealer; or
(ii) an official or personnel of any foreign diplomatic mission or consulate
in India; or
(iii) the United Nations or any other similar International body, entitled to
privileges under any convention to which India is a party or under any
other law for the time being in force; or
(iv) any consulate or diplomatic agent of any mission, the United Nations
or other body referred to in clause (ii) or clause (iii); or
(v) any developer or co-developer of any Special Economic Zone, for use
or consumption in the authorized operations:
(2) The dealer selling the goods referred to in sub-section (1) shall prepare tax
invoice referred to in sub-section (1) in three copies marked original, duplicate
and office copy and shall deliver copies marked original and duplicate to the
person purchasing the goods. Copy of tax invoice marked as duplicate shall
accompany the goods during transportation of such goods.
(3) All dealers except as provided in sub-section (1), shall issue sale invoice to the
purchaser in such manner and containing such particulars as may be prescribed.
Explanation- in this sub-section sale invoice means any invoice in the nature of
bill, invoice, cash/credit memo containing such particulars as may be
prescribed.
(4) Subject to provisions of sub-section (1) and sub-section (3), every taxable dealer
shall, in respect of sale of all goods, where–
(i) sale value of single sale exceeds the amount prescribed in this behalf; or
(ii) purchaser of goods demands sale invoice; or
(iii) any other law prescribes for issue of a sale invoice in respect of sale of
any goods; or
(iv) selling dealer as a practice issues a sale invoice in respect of sales made
by him,
issue to the purchaser a sale invoice in the prescribed manner
containing such particulars as may be prescribed.
(5) Every dealer referred to in sub-section (1) shall charge amount of tax
payable separately on every tax invoice. However, the dealer referred in
sub-section (3) may charge tax separately.
(6) Office copy of tax invoice, sale invoice as the case may be, prepared by the
selling dealer and copies of tax invoice, sale invoice, as the case may be,
received by the purchasing dealer shall be preserved by them for the period
provided under sub-section (3) of section 21.
(7) Every dealer, while making purchase of any goods from a registered dealer,
shall give his name, address and taxpayers’ identification number, if any, to the
selling dealer.
(8) The dealer, making sale of goods to any purchaser referred to in sub-section (1),
shall not issue tax invoice to such purchaser unless the purchaser has furnished
his name, complete address and taxpayer's identification number.
(9) Where a dealer liable to pay tax makes purchase of any taxable goods from a
person other than a registered dealer and if the person selling such goods does
not issue cash memo or bill, the purchasing dealer shall issue to the person
selling the goods a purchase invoice in respect of such purchase in the
prescribed manner containing such particulars as may be prescribed and shall
obtain signature or thumb impression of the person selling the goods.
(10) The purchasing dealer referred to in sub-section (9) shall prepare purchase
invoice in two copies marked as original copy and office copy. The purchasing
dealer shall deliver original copy of such purchase invoice to the person selling
the goods and shall preserve office copy of such purchase invoice for the period
prescribed under sub-section (3) of section 21.
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2016-04-01
Amendment To This Office Sd Circular No. 3 Of 15 F.no.sd-13/pol/3/97 Dated 28.08.15, On Licence Under Section 406 Of The Merchant Shipping Act, 1958, As Amended & Fee To Be Charged For Granting Such Licences, To Vessels Covered Under This Office Dgs Order No. 10 Of 2014 F.no. Sd-12/misc(15)/12 Dated 23.07.14 Contextual To Indian Controlled Tonnage Vessels-reg.dgs-5 Of 2016
Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
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Related Section(s)(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
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2013-12-24
Grace Period For Seafarers Sailing On Board Indian Flag Ships On Before 20.11.2013, To Comply With Stcw 2010 Training Circular 19 Of 2010 Sso Up-gradation Training And Stcw2010 Circular No. 05 Of 2011, Stcw 2010 Circular No. 27 Of 2012 And Stcw 2010 Circular No. 3 Of 2013 Security Training For Seafarers With Designated Security Duties. Dgs Training Circular No. 24 Of 2013
Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) (1) 5[Where] any person
(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made there under unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit:
Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon:
Provided further that the aggregate of such fine and penalty leviable shall not be less than the 1[penalty equal to hundred percent of the tax payable on such goods];
Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.
2[xxx]
(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.
(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.
(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.
(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.
1. Subs. by sec. 12)a) of U.P. Act no. 40 of 2021.
2. Subs. by sec. 12(b) of U.P. Act no. 40 of 2021.
3. Omit. by sec. 12(c) of U.P. Act no. 40 of 2021.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
3[ Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover ;]1
1[Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
ExplanationFor the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged to exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]2
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in subsections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation- For the purposes of this section,-
(i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) The expression special category States shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, [2 except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.]
1. Ins. by sec. 11(a) of U. P. Act no. 45 of 2018.
2. Ins. by sec. 4 of U.P. Act No. 5 of 2020.
3. Ins. by sec. 11(b) of U. P. Act no. 45 of 2018.
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator 2 [who is required to collect tax at source under section 52.]
(xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person ; 3[xxx]
4[ (xia) every person supplying online money gaming from a place outside India to a person in India; and].
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
1. Ins. by sec. 12 of U. P. Act no. 45 of 2018.
2. Omit. by sec. 3(a) of U.P. Act no. 19 of 2023.
3. Ins. by sec. 3(b) of U.P. Act no. 19 of 2023.
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
(1) The following persons shall not be liable to registration, namely:-
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply of produce out of cultivation of land.
1[ (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.]
1. Subs. by sec. 5 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) The Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. XV of 1948) (hereinafter
in this section referred to as the repealed enactment) is hereby repealed.
(2) Notwithstanding such repeal, -
(a) any notification, rule, regulation, order or notice issued, or any
appointment or declaration made, or confiscation made, or any penalty or fine imposed, any forfeiture, cancellation or any other thing done or any
action taken under the repealed enactment, and in force immediately
before such commencement shall, so far as it is not inconsistent with the
provisions of this Act, be deemed to have been issued, made granted,
done or taken under the corresponding provisions of this Act.
(b) any right, privilege, obligation or liability acquired, accrued or incurred
under the repealed Act, shall not be affected and manufacturing units
(w.e.f.01.01.2008)enjoying facility of moratorium for payment of tax
under section 8(2-A) of the said Act shall be entitled to claim moratorium
for payment of tax in accordance with provisions of section 42.
(3) Any officer, authorised by the Commissioner under the repealed enactment, to
exercise powers under section 10-B and sub-section (6) of section 13-A thereof,
shall be deemed to have been authorised by the Commissioner to exercise such
powers under section 56 and sub-section (7) of section 48 respectively.
(4) Any order made or direction issued by the State Government or by the
Commissioner under the repealed Act, for carrying out purposes thereof, to the
extent the same are not inconsistent with the provisions of this Act, shall be
deemed to have been issued under the provisions of this Act.
(5) Any security or additional security, furnished under the provisions of the
repealed Act, shall be deemed valid for the purposes under this Act only upon
furnishing an undertaking from the surety to this effect in the prescribed form
and manner within thirty days from the date of the commencement of this Act.
Provided that, in appropriate cases, the assessing authority may extend the
time for furnishing undertaking from sureties.
(6)The mention of particular matters in this section shall not be held to prejudice or
affect general application of section 6 of the Uttar Pradesh General Clauses
Act, 1904, with regard to the effect of repeals.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
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Related Section(s)Where it appears to the Central
Government that by reason of special circumstances it is desirable that permission should be granted
to any Indian ship to pass without being previously registered from one port to any other port in India,
the Central Government may authorise the registrar of the first-mentioned port to grant a pass in such
form as may be prescribed, and that pass shall for the time and within the limits therein mentioned
have the same effect as a certificate of registry.
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the operator), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
Explanation.- For the purposes of this sub-section, the expression net value of taxable supplies shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in subsection (1) shall be without prejudice to any other mode of recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed.
(4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month.
1 [Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year. 1[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as specified in subsection (1) of section 50: Provided that no such rectification of any omission or incorrect particulars shall be allowed after the 2[thirtieth day of November] following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub- section (4), in such manner as may be prescribed. (8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed. (9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under 3[section 37 or section 39] the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed. (10) The amount in respect of which any discrepancy is communicated under subsection (9) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed. (11) The concerned supplier, in whose output tax liability any amount has been added under subsection (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to,- (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty- five thousand rupees. 1[(15) The operator shall not be allowed to furnish a statement under subsection (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.] Explanation.- For the purposes of this section, the expression concerned supplier shall mean the supplier of goods or services or both making supplies through the operator.
1. Ins. by sec. 11(a) of U.P. Act no. 05 of 2020.
2. Ins. by sec. 11 (b) of U.P. Act no. 05 of 2020.
3. Subs. by sec. 14 of U.P. Act no. 11 of 2022.
4. Subs. by sec. 22 of U. P. Act no. 45 of 2018.
5. Ins. by sec. 10 of U.P. Act no. 14 of 2023.
(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,-
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
(hereafter in this section referred to as the deductor), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as the deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or, as the case may be, Union territory of registration of the recipient.
Explanation.- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in the invoice.
(2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed.
1[(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.]
(4) 2[(4) xxx]
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under subsection (3) of section 39, in such manner as may be prescribed.
(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74 3[or section 74A].
(8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:
Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
1. Subs. by sec. 8(a) of U.P. Act No. 24 of 2020.
2. Omit. by sec. 8(b) of U.P. Act No. 24 of 2020.
3. Ins. by sec. 15 of U.P. Act No. 17 of 2024.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund 1[for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed]
Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund.
Explanation.- For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
1. Subs. by sec. 12 of U.P. Act No. 14 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
3[ Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover ;]1
1[Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
ExplanationFor the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged to exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]2
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in subsections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation- For the purposes of this section,-
(i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) The expression special category States shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, [2 except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.]
1. Ins. by sec. 11(a) of U. P. Act no. 45 of 2018.
2. Ins. by sec. 4 of U.P. Act No. 5 of 2020.
3. Ins. by sec. 11(b) of U. P. Act no. 45 of 2018.
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
(1) The following persons shall not be liable to registration, namely:-
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply of produce out of cultivation of land.
1[ (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.]
1. Subs. by sec. 5 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)No tax under this Act shall be levied and paid on the turnover of–
(a) sale or purchase where such sale or purchase takes place -
(i) in the course of inter-state trade or commerce; or
(ii) outside the State; or
(iii) in the course of the export out of or in the course of the import into, the territory of India;
(b) sale or purchase of any goods named or described in column 2 of the Schedule I or;
(c) such sale or purchase; or sale or purchase of such goods by such class of dealers, as may be specified in the notification issued by the State Government in this behalf:
Provided that while issuing notification under clause (c), the State Government may impose such conditions and restrictions as may be specified.
Explanation: For the purposes of this Act, sections 3, 4 and 5 of the Central Sales Tax Act, 1956, shall apply respectively for determining whether or not a particular sale or purchase of any goods falls under any of the sub-clauses (i), (ii) and (iii) of clause (a).
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Related Section(s)(1) Notwithstanding anything to the contrary contained in section 73 or section 74, 2[or section 74A]. where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within 3[sixty days]
of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.
4[Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under subsection (1) of section 50 or to pay late fee under section 47 shall continue.]
1. Ins. by sec. 18 of U.P. Act No. 17 of 2024.
2. Subs. by sec. 13(a) of U.P. Act No. 14 of 2023.
3. Ins. by sec. 13(b) of U.P. Act No. 14 of 2023.
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2[(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section 3 of section 25.]
1[Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for 3[such continuous tax period as may be prescribed] a continuous period of six months ; or
(d) any person who has taken voluntary registration under sub-section
(3) of section 25has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
4 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ]
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 14(a) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 of U.P. Act no. 24 of 2020.
3. Ins. by sec. 14(b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 3(a) of U.P. Act no. 11 of 2022.
5. Subs. by sec. 3(b) of U.P. Act no. 11 of 2022.
6. Ins. by sec. 14(c) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, 2[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding,-
(a) One per cent. of the turnover in State in case of a manufacturer,
(b) Two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 3[one crore and fifty lakh rupees], as may be recommended by the Council.
1[ Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ]
2[Explanation. For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State;]
(2) The registered person shall be eligible to opt under sub-section (1), if,-
3[(a) save as provided in sub-section (1), he is not engaged in the
supply of services ; ]
(b) he is not engaged in making any supply of goods [or services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies
of goods [4aor services] ;
(d) he is not engaged in making any supply of 4[xxx] 4[aservices] through an electronic commerce operator who is required to collect tax
at source under section 52 ; [5 x x x]
e) he is not a manufacturer of such goods as may be notified by
the Government on the recommendations of the Council ; 6[and]
7[(f) he is neither a casual taxable person nor a non-resident
taxable person.]
Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
8[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 1[xxx] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.];
(3) The option availed of by a registered person under sub-section (1) 2[or sub- section (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section 1(a) 3[or sub-section 2(A) as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 4[or as as the case may be, sub-section 2-A] apply, shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 5[or sub-section (2A) as the case may be] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 6[or section 74A] shall, mutatis mutandis, apply for determination of tax and penalty.
7[ Explanation 1. For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression aggregate turnover shall include the value of supplies made by such person to the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.For the purposes of determining the tax payable by a person under this section, the expression turnover in State or turnover in Union territory shall not include the value of following supplies, namely:
(i) supplies to the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount..]1
1. Subs. by sec. 5 (a) (i) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 (a) (ii) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5(a) (iii) of U. P. Act no. 45 of 2018.
4. Ins. by sec. 3(a) of U.P. Act no. 5 of 2020.
5. Subs. by sec. 5(b) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 3 of U.P. Act no. 24 of 2020
7. Omit. by sec. 2(a) of U.P. Act no. 14 of 2023.
8. Omit. by sec. 3(b) (i) of U.P. Act no. 5 of 2020.
9. Ins. by sec. 3(b) (ii) of U.P. Act no. 5 of 2020.
10. Ins. by sec. 3(b) (iii) of ibid.
11. Ins. by sec. 3(c) of U.P. Act no. 5 of 2020.
12. Omit. by sec. 2(b) of U.P. Act No. 14 of 2023.
13. Ins. by sec. 3(d) of U.P. Act No. 5 of 2020.
14. Ins. by sec. 3(e) of U.P. Act No. 5 of 2020.
15. Ins. by sec. 3(f) of U.P. Act No. 5 of 2020.
16. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
17. Ins. by sec. 3 of U.P. Act No. 17 of 2024.
18. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
19. Subs. by sec. 3(g) of U.P. Act No. 5 of 2020.
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Related Section(s)(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the Union territory tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
(1) (1) 5[Where] any person
(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made there under unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit:
Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon:
Provided further that the aggregate of such fine and penalty leviable shall not be less than the 1[penalty equal to hundred percent of the tax payable on such goods];
Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.
2[xxx]
(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.
(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.
(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.
(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.
1. Subs. by sec. 12)a) of U.P. Act no. 40 of 2021.
2. Subs. by sec. 12(b) of U.P. Act no. 40 of 2021.
3. Omit. by sec. 12(c) of U.P. Act no. 40 of 2021.
(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made there under shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.
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Related Section(s)(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2[(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section 3 of section 25.]
1[Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for 3[such continuous tax period as may be prescribed] a continuous period of six months ; or
(d) any person who has taken voluntary registration under sub-section
(3) of section 25has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
4 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ]
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 14(a) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 of U.P. Act no. 24 of 2020.
3. Ins. by sec. 14(b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 3(a) of U.P. Act no. 11 of 2022.
5. Subs. by sec. 3(b) of U.P. Act no. 11 of 2022.
6. Ins. by sec. 14(c) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
3[ Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover ;]1
1[Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
ExplanationFor the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged to exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]2
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in subsections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation- For the purposes of this section,-
(i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) The expression special category States shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, [2 except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.]
1. Ins. by sec. 11(a) of U. P. Act no. 45 of 2018.
2. Ins. by sec. 4 of U.P. Act No. 5 of 2020.
3. Ins. by sec. 11(b) of U. P. Act no. 45 of 2018.
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Act no. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; ]
Explanation- Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration:
2[Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ]
(3) A person, though not liable to be registered under section 22or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
1[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
1(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
1(6D) The provisions of sub-section (6A) or sub-section (6B) or sub- section (6C) shall not apply to such person or class of persons or any State or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation For the purposes of this section, the expression Aadhaar number shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
1. Ins. by sec. 13(a) of U. P. Act no. 45 of 2018.
2. Sub. by sec. 13(b) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5 of U.P. Act No. 5 of 2020 (s. 6A to 6D)
(1) The following persons shall not be liable to registration, namely:-
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply of produce out of cultivation of land.
1[ (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.]
1. Subs. by sec. 5 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act, 2017 by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
(2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, 2017 for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.
(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, 1 [subject to a maximum of 2[twenty] crore rupees] in relation to which the appeal has been filed.
3[Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant.].
(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an opportunity to the appellant of being heard.
(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:
Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 4[or section 74A].
(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.
(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.(15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of central tax or an authority designated by him in this behalf.
(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.
1. Ins. by sec. 25 of U. P. Act no. 45 of 2018.
2. Subs. by sec. 29(a) of U.P. Act No. 17 of 2024.
3. Subs. by sec.10 of U.P. Act No. 8 of 2025.
4. Ins. by sec. 29(b) of U.P. Act No. 17 of 2024.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) Where it appears necessary to the registering authority so to do -
(a) for the proper realization of any tax, penalty or other sums due or
payable under this Act; or
(b) for the proper custody or use of forms prescribed under this Act or the
rules framed there under; or
(c) as a condition for the grant or, as the case may be, the continuance in
effect of registration certificate,
it may, by an order in writing and for reasons to be recorded therein,
direct, before the grant or as the case may be, at any time while such certificate
is in force, that the dealer or the person concerned shall furnish, in the
prescribed manner and within such time as may be specified in the order such
security or, if dealer or person concerned has already furnished such security,
additional security of any nature, as may be specified, for all or any of the
aforesaid purposes:
Provided that a valid security or an additional valid security, furnished
for any of the aforesaid purposes under the provisions of the erstwhile Act,
shall also be deemed valid for such purpose under this Act, if the dealer informs
his assessing authority or the registering authority, as the case may be, of his
intention to continue in effect such security or additional security along with
undertaking from the sureties on the stamp paper of proper face value and
denomination.
(2) No dealer or the person concerned shall be required to furnish any security or
additional security under sub-section (1) by the registering authority unless he
has been given an opportunity of being heard, and the amount of such security
or additional security that may be required to be furnished by any dealer shall
also in no case exceed the tax payable, in accordance with the estimate of such
authority on the turnover of the dealer for the assessment year in which such
security is required to be furnished.
(3) Notwithstanding anything contained in sub-section (1) or sub-section (2) the
Commissioner may, in respect of any goods notified by the Government in this
behalf, by a general order in writing, direct that a cash security of such amount
as may be specified in such order shall be required to be furnished by a dealer
or person requiring any of the forms prescribed under this Act.
(4) Where the security furnished by a dealer or person concerned under sub-section
(1) is in the form of a surety bond and any surety dies or becomes insolvent, the
dealer or the person concerned shall, within thirty days of the occurrence of any
of the aforesaid events, inform the authority granting the certificate under
section 17 or section 18 or the authority issuing the forms referred to in clause
(b) of sub-section (1), as the case may be, and shall within sixty days of such
occurrence furnish a fresh surety bond or furnish in the prescribed manner other
security for the amount of the bond.
(5) The assessing authority may, by order and for good and sufficient cause, forfeit
the whole or any part of the security furnished by a dealer or the person
concerned -
(a) for realizing any amount of tax, penalty or other amount payable by the
dealer or the person concerned; or
(b) if any dealer or person concerned is found to have misused any of the
forms referred to in sub-section (1) or to have failed to keep them in
proper custody;
Provided that no order shall be passed under this sub-section without giving
the dealer or the person concerned an opportunity of being heard.
(6) Where by reason of an order under sub-section (5) the security furnished by any
dealer or the person concerned is rendered insufficient, he shall make up the
deficiency in such manner and within such time as may be directed by the
assessing authority.
(7) The registering authority may -
(a)refuse to grant registration certificate; or
(b)suspend any registration certificate already issued; or
(c)refuse to issue any of the forms referred to in sub- section (1) or subsection (3),
to any dealer or the person concerned, who has failed to comply with an
order under sub-section (1) or sub-section (3), or with the provisions of subsection
(4) or sub-section (6), until the dealer or the person concerned has
complied with such order or such provisions, as the case may be:
Provided that no order, under clause (a) or clause (b) above, shall be
passed without giving the dealer or the person concerned an opportunity of
being heard.
(8) The registering authority may, on application by the dealer or the person
concerned, order the discharge of the surety or refund any amount or part
thereof deposited by way of security by the dealer or the person concerned
under this section or under any other section if it is not required for the purpose
of this Act.
(9) An appeal under section 55 shall lie against an order passed under this section.
(10) Any person aggrieved by an order of the appellate authority may, within ninety
days of the service of the order on him but after furnishing the security, file an
appeal before the Tribunal under section 57.
(11) The provisions of this section shall mutatis mutandis, apply in relation to
security required to be furnished under the order of any authority under this Act
or the Court.
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Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in this electronic credit ledger, credit of the amount of Value added Tax, and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law 1[within such time] in such manner as may be prescribed ;
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:-
(i) where the said amount of credit is not admissible as input tax credit under this Act; or
(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or
Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956) which is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger:
Provided also that an amount equivalent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
(2) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital
goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day 2[within such time] in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act.
Explanation.- For the purposes of this section, the expression unavailed input tax credit means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law.
(3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods, by whatever name called or goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, if any, shall be entitled to take, in his electronic credit ledger, credit of the value added tax in respect of inputs held in stock and inputs contained in semi finished or finished 1[goods held in stock on the appointed day, within such time and in such manner as may be prescribed] subject to the following conditions namely:-
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is eligible for input tax credit on such inputs under this Act;
(iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed.
(4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,-
(a) the amount of credit of the value added tax if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of subsection (1); and
(b) the amount of credit of the value added tax if any, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods, by whatever name called, in accordance with the provisions of sub-section (3).
(5) A registered person shall be entitled to take, in his electronic credit ledger, credit of value added tax and entry tax, if any, in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the 2[existing law, within such time and in such manner as may be prescribed] subject to the condition that the invoice or any other tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day:
Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days:
Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this subsection.
(6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished 1[goods held in stock on the appointed day, within such time and in such manner as may be prescribed subject to] on the appointed day subject to the following conditions, namely :
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is not paying tax under section 10;
(iii) the said registered person is eligible for input tax credit on such inputs under this Act;
(iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and
(v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day.
(7) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 11 (i) of U.P. Act No. 24, 2020.
2. Ins. by sec. 11 Iii) of U.P. Act No. 24, 2020.
3. Subs. by sec. 11 (iii) of U.P. Act No. 24 of 2020.
4. Subs. by sec. 11 (iv) of U.P. Act No. 24 of 2020.
5. Subs. by sec. 11 (v) of U.P. Act No. 24, 2020.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)(1) Where in respect of any tax period of an assessment year-
(i) any dealer has not submitted tax return within the time prescribed or
within the time extended by the assessing authority, or if tax return has
been submitted without payment of tax shown payable in such return;
or
(ii) preliminary examination of tax return, by the assessing authority,
reveals that computations shown in the tax return are wrong or amount
of input tax credit claimed or tax payable shown is incorrect; or
(iii) on the basis of material available on records with the assessing
authority, it appears to the assessing authority that the turnover of sales
or purchases or both, disclosed by the dealer is not worthy of credence;
the assessing authority may, after making such inquiry as it may
deem fit and after giving a reasonable opportunity of being heard to the dealer,
determine -
(i) to the best of its judgment the turnover, amount of tax payable and
amount of input tax credit admissible, where the dealer has not
submitted tax return or if the tax return has been submitted, the
assessing authority is of the opinion that turnover disclosed by the
dealer in such return is not worthy of credence; or
(ii) the amount of tax payable and amount of input tax credit admissible, in
any other case,
by passing a provisional order of assessment for such tax
period.
(2) No provisional order of assessment, under sub-section (1) for any tax
period of an assessment year, shall be made after the dealer has submitted
Annexures of Consolidated Details, and where such Annexures have not
been submitted by the dealer, after expiration of the time prescribed or
extended by the assessing authority, for submission of such Annexures .
(3) Amount of tax, assessed under sub-section (1) in excess of the amount of tax
deposited by the dealer, shall be paid by the dealer in the prescribed manner
and within a period of thirty days from the date of service of the order of
assessment and prescribed notice of demand on him.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
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Related Section(s)(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) Every taxable dealer including a dealer from whom any amount of tax has been
deducted at source under section 34, shall, for such tax period and within such
time, as may be prescribed, submit tax return of his self assessed turnover and
tax, in such form and verified in such manner as may be prescribed, but the
assessing authority may in its discretion and for reasons to be recorded, extend
the date for submission of the return by any dealer or class of dealers:
Provided that every taxable dealer, including a dealer who claims
input tax credit, shall also submit along with tax return a list of-
(i) purchases of goods made from registered dealer in respect of which the
dealer has received tax invoices;
(ii) sales of goods made to registered dealers in respect of which the dealer
has issued tax invoices; and
(iii) sale made to dealers to whom sale invoices have been issued in the
names of such dealers,
containing such particulars as may be prescribed:
(2) Before submitting the tax return under sub-section (1), the dealer shall, in the
manner prescribed, deposit the net amount of tax payable shown in such tax
return alongwith amount, if any, realized in excess of amount of tax due under
this Act from purchasers of goods during the tax period.
(3) Every person or dealer to whom provisions of section 34 apply, shall, in respect
of dealers from whom any amount of tax has been deducted, submit such
statement within such time as may be prescribed.
(4) Where as a consequence of the date for the submission of return being extended
under sub-section (1) on the application of the dealer, the deposit of tax under
sub-section (2) is deferred, there shall be payable simple interest at the rate of
one and quarter percent per men sum on such deposit for the period
commencing on the last date prescribed for submission of the tax return and
ending with the date of deposit of such amount.
(5) If any dealer discovers any omission or other error in any tax return submitted
by him, he may, at any time before the expiry of the time prescribed for
submitting the next tax return, submit a revised tax return. If the revised tax
return shows a greater amount of tax to be due than was shown in the original
return, the dealer shall also deposit separately the difference of tax due and the
interest payable under sub-section (4) as if the time for submitting the original
tax return had been extended on the application of the dealer to the date of
submission of the revised tax return. If, the revised tax return shows lesser
amount of tax to be due than was shown in the original tax return the dealer
may adjust the excess amount towards the tax due for the subsequent tax
periods.
(6) If goods sold by a dealer are returned to him by the purchaser within six months
of the date of sale, and assessment of the selling dealer for the year to which
such sale relates is as yet to be made, the selling dealer, and where goods
purchased by a dealer are returned to the seller within six months of the date of
purchase, and assessment of the purchasing dealer for the year to which such
purchase relates is as yet to be made, the purchasing dealer, may, within thirty
days of the expiry of the month in which such goods are returned, submit for
that purpose only a revised return for the tax period during which such sale or
purchase, as the case may be, was made.
(7) Every taxable dealer, including a dealer who has carried on business
during part of an assessment year, shall, for such assessment year or for
part thereof as the case may be, submit Annexures of Consolidated Details
within such time and in such form and manner as may be prescribed.
Explanation:- For the purposes of this Act the words Annexures
of Consolidated Details shall mean the Annexures containing the details
of purchases and sales and computation of liability of tax in respect of such
purchases and sales as admitted by the dealer for the related assessment
year and shall also embody the details of input tax credit claimed by the
dealer and amount deposited as tax by and on behalf of such dealer during the corresponding assessment year and such other particulars as may be
prescribed.
(8) Every person to whom provisions of section 34 apply, shall, for each
assessment year, in respect of a dealer from whom amount of tax has been
deducted, submit such details, in such form and manner and within such time as
may be prescribed.
(9) Every person transporting any goods by any public service motor vehicle or by
any vessel and every forwarding agent shall submit to the assessing authority of
the area from which the goods are dispatched such information and documents,
(w.e.f.01.01.2008)as may be prescribed of all goods transported or forwarded
by him. The assessing authority concerned shall have the power to call for and
examine the books of account or other documents in the possession of such
transporter or agent with a view to verifying the correctness of the information
and documents(w.e.f.01.01.2008) submitted and the transporter and agent shall
be bound to furnish the books of account or other documents when so called
for.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection (1) of section 132which is punishable under clause (i) or (ii) of subsection
(1) , or subsection (2) of the said section, he may, by order, authorise any officer of State tax to arrest such person.
(2) Where a person is arrested under sub-section (1) for an offence specified under subsection (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours.
(3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),--
(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;
(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50and a penalty leviable under the provisions of this Act or the rules made there under.
(2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under subsection (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under subsection (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.
(11) Notwithstanding anything contained in subsection (6) or sub-section (8), penalty under subsection (9) shall be payable where any amount of self- assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.
1[ (12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.].
1. Ins. by sec. 24(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 24(ii) of U.P. Act No. 17 of 2024.
(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Act No. 5 of 1908).
1[(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.]
(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a judicial proceedings within the meaning of section 193 and section 228 (Act No. 45 of 1860) of the Indian Penal Code.
1. Ins. by sec. 23 of U.P. Act No. 17 of 2024.
(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that,-
(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made there under to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of State tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things:
Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer:
Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in subsection (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made there under, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under sub- section (2) shall be entitled to make copies thereof or take extracts there from in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.
(7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:
Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word Magistrate, wherever it occurs, the word Commissioner were substituted.
(11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made there under for prosecution.
(12) The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier.
(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every person in charge of place referred to in subsection (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66,-
(i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;
(ii) trial balance or its equivalent;
(iii) statements of annual financial accounts, duly audited, wherever required;
(iv) cost audit report, if any, under section 148 of the Companies Act, 2013 (Act No. 18 of 2013);
(v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (Act No. 43 of 1961); and
(vi) any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant.
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice.
(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in subsection (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of statement under sub-section (3) shall be deemed to be service of notice under subsection (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful misstatement or suppression of facts to evade tax, for periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1)pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.
(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.
1 [(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.];
Explanation 1 For the purposes of section 73 and this section,
(i) the expression all proceedings in respect of the said notice shall not include proceedings under section 132 ;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the person liable to pay penalty under 2[sections 122 and 125] are deemed to be concluded.
3[xxx]
1. Ins. by sec. 25(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 25(ii) of U.P. Act No. 17 of 2024.
3. Subs. by sec. 7 of U.P. Act No. 40 of 2021.
4. Omit. by sec. 25(iii) of U.P. Act No. 17 of 2024.
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Related Section(s)The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2[(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section 3 of section 25.]
1[Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for 3[such continuous tax period as may be prescribed] a continuous period of six months ; or
(d) any person who has taken voluntary registration under sub-section
(3) of section 25has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
4 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ]
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 14(a) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 of U.P. Act no. 24 of 2020.
3. Ins. by sec. 14(b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 3(a) of U.P. Act no. 11 of 2022.
5. Subs. by sec. 3(b) of U.P. Act no. 11 of 2022.
6. Ins. by sec. 14(c) of U. P. Act no. 45 of 2018.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.
(2) The time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under 2* * * section 31, to issue the invoice with respect to the supply ; or
(b) the date on which the supplier receives the payment with respect to the supply:
Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.
Explanation 1- For the purposes of clauses (a) and (b), supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment.
Explanation 2- For the purposes of clause (b), the date on which the supplier receives the payment shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:-
(a) the date of the receipt of goods; or
(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
(c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier :
Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the receipt of supply.
1[(4) xxx]
(5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall,-
(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or
(b) in any other case, be the date on which the tax is paid.
(6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.
1. Omit. by sec. 3 of U.P. Act No. 8 of 2025
(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section.
(2) The time of supply of services shall be the earliest of the following dates, namely:-
(a) the date of issue of invoice by the supplier if the invoice is issued within the period prescribed under 2[ X X ] section 31 or the date of receipt of payment, whichever is earlier ; or
((b) the date of provision of service, if the invoice is not issued within the period prescriebed under 1[ X X ] section 31 or the date of the receipt of payment, whichever is earlier ; or
(c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply:
Provided that where the supplier of taxable service receives an amount upto one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount.
Explanation- For the purposes of clauses (a) and (b)-
(i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment;
(ii) "the date of receipt of payment" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:-
(a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
(b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof 1[by the supplier, in cases where invoice is required to be issued by the supplier; or;]
2[(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:;] Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), 3[or clause (c)] the time of supply shall be the date of entry in the books of account of the recipient of supply: Provided further that in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. 4[(4) xxx] (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall,- (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.
1. Omit. by sec. 7 of U. P. Act no. 45 of 2018.
2. Omit. by sec. 3 of U.P. Act No. 8 of 2025.
3. Subs. by sec. 5(i) of U.P. Act No. 17 of 2024.
4. Ins. by sec. 5(ii) ibid.
5. Ins. by sec. 5(iii) ibid.
6. Omit. by sec. 4 of U.P. Act No. 8 of 2025
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Related Section(s)(1) Every taxable dealer shall keep and maintain a true and correct account
showing the value of the goods sold and bought by him, and in case the
accounts maintained in the ordinary course do not show the same in an
intelligible form, he shall maintain true and correct account in such form, as
may be prescribed in this behalf.
(2) A manufacturer liable to pay tax under this Act shall, in addition to the
accounts referred to in other sub-sections, maintain stock books in respect of
goods used or consumed in manufacture as well as the products obtained at
every stage of production.
Provided that in the case of any class of manufacturers, the aggregate of
whose turnover, in an assessment year does not exceed twenty five lakh rupees,
the Commissioner, or in any other case the State Government, may relax the
requirements of this sub-section subject to such conditions and restrictions as
may be deemed fit to be specified.
(3) The accounts, documents and the stock books required to be maintained under
this section shall be preserved by the dealer for such period as may be
prescribed.
(4) Every registered dealer who consigns or delivers any goods or class of goods
specified in the rules made thereunder or such other goods or class of goods, as
the State Government may, by notification in the Gazette, specify in this behalf,
of such quantity, measure or value as may be notified, to a dealer whether by
reason of sale or otherwise, shall issue to the purchaser or consignee person of
goods, a transport-memo in prescribed manner and in prescribed form obtained
from the assessing authority having jurisdiction over the area in which principal
place of business of such dealer is situated.
(5) Except as provided in sub-section (4) every dealer liable to pay tax while
consigning or delivering any taxable goods to another dealer whether as a result
of sale or otherwise, shall issue to the purchaser or consignee of goods, a
legible challan or transfer invoice in the prescribed manner containing such
particulars, as may be prescribed,.
(6) Where any goods are transported by road, original copy of transport memo
referred to in sub-section (4), challan or transfer invoice referred to in subsection
(5), as the case may be, completed in all respects shall accompany the
goods during journey of goods.
(7) Person transporting the goods for delivery to the consignee shall fill in the
particulars in the relevant columns provided on transport memo, challan or
transfer invoice, as the case may be, and shall deliver such transport memo,
challan or transfer invoice to the consignee dealer along with goods.
(7-A) Notwithstanding anything to the contrary contained in sub-sections(4),
(6) and (7) the Commissioner may notify the website in which the
particulars prescribed to be contained in the transport memo referred to
in sub-section(4)shall be entered in respect of any specified class of goods
or any specified class of dealers or as a result of any specified class of
transaction to be notified by him. If the commissioner notifies the
website, the registered dealer who consigns or delivers any goods or class
of goods as notified by the Commissioner, shall enter the prescribed
particulars in the notified website and the proof of entering such
particulars in the website shall accompany the goods during journey of
goods, in the manner prescribed by the Commissioner.
(8) Every dealer who receives any form of declaration or certificate prescribed
under this Act or rules made thereunder, from its assessing authority or from
any other person, shall use them in the prescribed manner and shall keep an
account, in the prescribed manner, of all such used and unused forms of
declaration or certificates including forms of declaration or certificates received
from other persons.
(9) No dealer shall transfer to any person and no person shall receive from any
person any certificate or any form of declaration prescribed under the rules
made under this Act except as provided under this Act or the rules made
thereunder.
(10) Where a dealer disposes of taxable goods in more than one of the following
ways:
(i) makes sale of goods inside the State; or
(ii) consigns goods to other dealers for sale inside the State; or
(iii) makes sale of goods in the course of inter-state trade or commerce;
or
(iv) makes sale of goods in the course of the export of the goods out of
or in the course of the import of the goods into, the territory of
India; or
(v) consigns goods outside the State otherwise than as a result of sale,
shall, as far as possible, keep separate account of purchase, sale,
receipt and dispatch of goods for each such purpose.
(11) A dealer who claims input tax credit under section 13 shall maintain a register
in respect of tax period wise computations of amount of input tax credit.
(12) A dealer who maintains or keeps books, accounts or documents in a computer,
shall also maintain day to day print out of all such books, accounts and
documents.
(13) Every dealer liable to pay tax shall prepare an inventory of all goods held in
stock, as mentioned hereunder, along with their purchase value, on following
dates:
(a) goods held in opening stock on the date on which the dealer becomes
liable to pay tax;
(b) goods held in closing stock on the last date of each assessment year;
(c) goods held in closing stock on the date of discontinuance of business;
(d) in the case of a dealer who has opted for payment of composition
money under section 6,
(i) goods held in opening stock on the date on which
provisions of section 6 has become applicable and;
(ii) goods held in opening stock on the date on which
provisions of section 6 ceases to apply;
Provided that a manufacturer shall also prepare a list of goods used or
consumed in manufacture, processing or packing of any manufactured or
semi-manufactured goods held in stock on the aforesaid dates along with
their purchase value.
(14) Where in any tax invoice, issued by the registered selling dealer to the
registered purchasing dealer, in respect of sale of any goods, amount shown
as tax exceeds the amount of tax payable on such sale under this Act, such
selling dealer, within 30 days from the date of issue of tax invoice, shall
provide such purchasing dealer with a credit note of excess amount realized
as tax and the purchasing dealer shall provide to the selling dealer with a
debit note of such amount containing such requisite particulars as may be
prescribed.
(15) Where in respect of sale of any goods, amount of tax payable under this Act
exceeds amount shown as tax in the tax invoice issued by the registered
selling dealer to the registered purchasing dealer, such selling dealer, within
30 days from the date of issue of tax invoice, shall provide to such purchasing
dealer with a debit note of differential amount of tax and the purchasing
dealer shall provide to the registered selling dealer a credit note containing
such requisite particulars as may be prescribed.
(16) In case of goods returned or rejected by the purchaser, a credit note shall be
issued by the selling dealer to the purchasing dealer and debit note shall be
issued by the purchasing dealer to the selling dealer containing such requisite
particulars as may be prescribed:.
(17) If in respect of any particular assessment year, gross turnover of purchase or
sale or both, as the case may be, of any dealer exceeds rupees one crore, then
such dealer shall get his accounts verified and audited by a specified authority
within six months from end of that assessment year and obtain within that
period a report of such audit in the prescribed form duly signed and verified
by such specified authority along with such particulars as may be prescribed.
A true copy of such report shall be furnished by such dealer to the assessing
authority within such period as may be prescribed.
Explanation: For the purpose of this section, expression “specified authority”
means-
(i)a Chartered Accountant within the meaning of the Chartered
Accountants Act, 1940 and includes persons by virtue of provisions of
sub-section (2) of section 226 of the Companies Act, 1956, is entitled to
be appointed to act as an auditor of companies;
(ii)a Cost Accountant within the meaning of the Cost and Works
Accountant Act, 1959;
(18) If any dealer liable to get his accounts audited under sub-section (1) fails to
furnish copy of such report within the prescribed time, the assessing authority
shall, after giving the dealer a reasonable opportunity of being heard, impose
on him in addition to tax payable, a sum by way of penalty not exceeding ten
thousand rupees, as he may determine.
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Related Section(s)(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under subsection (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under subsection (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
(4) Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act, 2017 shall be deemed to be a notification or, as the case may be, an order issued under this Act.
Explanation.- For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
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Related Section(s)If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund 1[for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed]
Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund.
Explanation.- For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
1. Subs. by sec. 12 of U.P. Act No. 14 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) No industrial unit,- (w.e.f.01.01.2008)
(a) availing benefit of exemption from or reduction in the rate of tax
under the erstwhile Act or under the Central Sales Tax Act, 1956
on the turnover of sales or purchase or both as the case may be,
before the commencement of this Act; or
(b) which is granted the benefit of exemption from or reduction in
the rate of tax on the turnover of sale or purchase or both as the
case may be, under the erstwhile Act or under the Central Sales
Tax Act, 1956;
shall be permitted to avail the benefit of exemption from, or reduction in
the rate of, tax on the turnover of sale or purchase or both as the case may
be, on or after the commencement of this Act.
(2) The industrial unit availing the benefit of tax deferment under the
erstwhile Act or under the Central Sales Tax Act, 1956 before the
commencement of this Act or a unit which is granted facility of tax
deferment under the erstwhile Act or under the Central Sales Tax Act,
1956 shall continue to avail the facility of deferment for net tax payable
under this Act and the Central Sales Tax Act, 1956, subject to such
conditions and restrictions as may be prescribed.
(3) (a) the industrial unit availing or granted benefit of exemption from, or
reduction in the rate of tax under the erstwhile Act or under the Central Sales
Tax Act, 1956 on the turnover of sales of manufactured goods or turnover of
purchase of any raw material, processing material, consumable stores, fuel
other than petrol and diesel, lubricant required for use in manufacture of
goods or in the packing of goods manufactured by such industrial unit or
both, and
(i)whose facility of exemption or reduction in the rate of tax is based on
the fixed capital investment as provided under the erstwhile Act or
notification issued there under; or
(ii)an industrial unit purchased from the State Government or any
corporation or undertaking owned or controlled by the State
Government and to whom exemption or reduction in the rate of tax has
been granted under the erstwhile Act
may apply to the Commissioner for issue of the Certificate of Entitlement in
the prescribed form and in prescribed manner.
(w.e.f.01.01.2008)
(b) The Commissioner after examining the relevant records and report
from the assessing authority and if he is satisfied that the information
furnished is correct and complete, shall issue within 60 days from the
date of receipt of the application, the Certificate of Entitlement in
prescribed form and in prescribed manner containing such particulars as
may be prescribed including period of validity of certificate and amount
of entitlement if any.
(c) If the Commissioner is satisfied that particulars furnished by an
industrial unit in the application is wrong or incomplete or is not worthy
of credence, he shall after giving the applicant the opportunity of being
heard, reject the application and inform the industrial unit accordingly.
(d) Subject to an appeal to the Tribunal under section 57 the order
passed by the Commissioner in this behalf, shall be final.
(4) The industrial unit availing or granted benefit of exemption from, or reduction in
the rate of, tax on the turnover of sales before the date of commencement
of this Act or an industrial unit which is granted the facility of exemption
from, or reduction in the rate of, tax on or after such commencement, on
the turnover of sales under the erstwhile Act or the Central Sales Tax Act,
1956, shall be entitled for exemption by way of refund of net tax paid
along with the return of tax period in prescribed manner and on fulfilling
the conditions that,-
(a) the unit shall hold valid registration certificate issued under this Act or
under the Central Sales Tax Act, 1956,
(b) the unit shall have a valid Certificate of Entitlement issued by the
Commissioner,
(c) the amount of refund shall not be more than an amount equal to net
tax paid for relevant tax period,
(d) the net tax payable has been deposited along with return of tax period
in prescribed manner,
(e) the refund shall be subject to the provisions of section 40 except that
the amount shall not be adjusted against the admitted tax liability,
(f) the facility of refund shall cease on the day when the amount or the
period mentioned in the Certificate of Entitlement, whichever is
earlier,
(g) the tax payable on the turnover of sales of goods mentioned in the
Certificate of Entitlement and which is manufactured in the
industrial unit shall be deducted from the total amount mentioned or
described in the Certificate of Entitlement,
(h) the industrial unit has not misused the facility of exemption from or
reduction in the rate of tax in any manner.
Explanation: The expression 'net amount of tax payable' means -
(i) the differential amount of tax payable under this Act on the sale of
taxable goods other than non-vat goods, manufactured in the unit
and input tax credit available to the extent or proportionate to
taxable goods other than non-vat goods sold, in case of an industrial
unit availing facility of exemption from tax under the erstwhile Act
and the Central Sales Tax Act, 1956
(ii) the partial amount of net tax computed under clause (i) above, in
proportion to the rate of tax available for exemption to the rate of
tax payable under the erstwhile Act, in case of an industrial unit
availing benefit of reduction in the rate of tax
(4A) The industrial unit availing or granted benefit of exemption from tax on the
turnover of purchase before the date of commencement of this Act shall be
entitled for exemption by way of refund of Earned Input Tax Credit computed
on the basis of data declared in the documents submitted along with the return
of tax period in prescribed manner and on fulfilling the following conditions
that,-
(a) the industrial unit shall hold valid Certificate of Entitlement issued by
the Commissioner as provided under sub-section (3);
(b) the amount of refund shall not be more than an amount equal to input
tax credit earned during relevant tax period,
(c) the refund shall be subject to the provisions of section 40 except that
the amount shall not be adjusted against the admitted tax liability,
(d) the facility of refund shall cease on the day when the amount or the
period mentioned in the Certificate of Entitlement, whichever is earlier,
(e) the facility of exemption from tax by way of refund shall be available
only in respect of raw material, processing material, consumable stores,
fuel other than petrol and diesel, lubricant, required for use in
manufacture of goods or in the packing of manufactured goods
mentioned or described in the Certificate of Entitlement
(f) the amount of exemption from tax by way of refund on the turnover of
purchase of goods, shall be deducted from the total amount mentioned
or described in the Certificate of Entitlement.
(g) the industrial unit has not misused the facility of exemption from tax
in any manner.
Explanation: Earned Input Tax Credit means the amount of admissible
Input Tax Credit computed on the basis of data declared in the returns
of tax period where industrial unit was availing benefit of exemption
under the erstwhile Act.
(5) (a) The amount found refundable shall be refunded within a period of 30 days
from the last date of the month in which dealer files the return of relevant tax
period. Where the return of tax period is not complete and dealer fulfils the
requirement of return on a date later to the due date for filing of return of tax
period, such date shall be deemed to be the date of filing of return of tax
period.
(b) The amount of refund shall be made in such manner as may be
prescribed.
(c) The industrial unit failing to deposit the net tax admittedly payable
within prescribed time and in prescribed manner or deposits it after due
date, the amount of interest leviable and penalty imposed if any, shall be
adjusted and only the balance amount shall be refunded.
(6) (a) The total amount of the refund shall be limited to the extent of the
differential amount of the total eligible amount available for exemption
or reduction in the rate of tax and the amount availed in exemption or
reduction in the rate of tax before the commencement of this Act.
(b) The total period of the refund shall not exceed difference of the total
period available for exemption or reduction in the rate of tax and the
period exhausted before the commencement of this Act.
(7) If any amount is found refundable and is not refunded within the prescribed
time, the industrial unit shall be entitled to simple interest at the rate of
twelve percent per annum from the last date prescribed for refund. The
amount of interest shall be refunded in such manner as may be prescribed.
(8) The industrial unit availing the benefit of tax deferment as provided under subsection
(2) or availing the facility of refund as provided under subsection (4),
shall be eligible to issue tax invoices and to claim input tax credit subject to
provisions of section 13.The industrial unit availing the facility of refund on both
sale and purchase, shall be eligible for claiming Input Tax Credit while computing
net tax payable on the turnover of sale of goods described in the Certificate of
Entitlement.
(9) Where the amount or the period for exemption or reduction in the rate of tax
changes on account of any valid reason or otherwise, the Commissioner
shall suo motu or on an application of the industrial unit, amend the
certificate of entitlement accordingly.
(10) The facility of refund shall be available under this Act and under the
Central Sales Tax Act, 1956.
(11) An industrial unit claiming the refund under this section shall not be
deemed to have been assessed based on the returns filed by it and any
refund made shall be subject to assessment requiring production of
accounts in support of the return filed.
(12) The provisions of this section shall mutatis mutandis apply to those units
which were established before 9th November 2000 (the date of
reorganization of Uttar Pradesh) and now situated within the territory of
Uttarakhand subject to the following conditions;-
(a) the goods are manufactured in a unit established in the State of
Uttarakhand having eligibility certificate (validity commencing prior
to 9th November 2000) issued under section 4-A of the erstwhile
Act for the manufacture of such goods.
(b)such goods are sold for the first time after their manufacture within
the period of facility of exemption or reduction in the rate of tax,
after bringing them into the State by way of transfer other than sales,
by manufacturer having his place of business in the State of
Uttarakhand.
(c) valid and genuine certificate issued by the Assessing Authority of
the State of UttaraKhand is produced before the assessing authority
of the State of Uttar Pradesh indicating therein that the amount has
been reduced in the overall limit of exemption or reduction in the
rate of tax available to the manufacturer.
(13) Facility of refund of tax under sub section (12) shall be withdrawn, if the
certificate referred to in clause (c) of subsection (12) is found false or fake
and not issued by the relevant assessing authority of Uttarakhand
(14) On scrutiny of accounts or subsequent investigation it is found that data furnished
along with return of the tax period is found wrong or not reliable or based on no genuine material on record, without prejudice to the provisions of section 54, the
excess amount refunded shall be deposited within 30days of notice received from
the assessing authority along with interest at the rate of 15percent per annum with
effect from the date of refund to the date of deposit, failing which the excess
amount refunded shall be recovered as an arrears of land revenue.
(15) (a) The Commissioner may by order amend or cancel the Certificate of Entitlement before or after expiration of period of
exemption or reduction in the rate of tax, where it is found that-
(i) facility for refund in lieu of exemption or the reduction in rate of tax has been misused in any manner resulting in
wrong amount of refund;
(ii) the eligibility certificate issued or facility of exemption or reduction in rate of tax granted under the erstwhile Act has
been cancelled or amended by a competent court or an authority;
(iii) the Certificate of Entitlement has been obtained on the basis of mis-representation or concealment of fact:
Provided that no Certificate of Entitlement shall be amended or cancelled without affording opportunity of being heard
to the dealer.
(b) The order passed under clause (a) shall take effect from the
date mentioned in the order:
Provided that no order passed under this sub-section
shall take effect before the date of incidence warranting
amendment or cancellation of the Certificate of Entitlement.
(c) Subject to the provisions of sections 57 and 58, the order
passed under clause (a), shall be final.*
*Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund 1[for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed]
Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund.
Explanation.- For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
1. Subs. by sec. 12 of U.P. Act No. 14 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
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Related Section(s)(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that,-
(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made there under to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of State tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things:
Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer:
Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in subsection (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made there under, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under sub- section (2) shall be entitled to make copies thereof or take extracts there from in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.
(7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:
Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word Magistrate, wherever it occurs, the word Commissioner were substituted.
(11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made there under for prosecution.
(12) The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier.
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Related Section(s)If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund 1[for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed]
Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund.
Explanation.- For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
1. Subs. by sec. 12 of U.P. Act No. 14 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). The Central Government may make rules for the classification
of seamen other than ship's officers into different categories and for the prescription of the minimum
manning scale of seamen of such categories for ships; and different scales may be prescribed for
different classes of ships.
(1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). (1) Notwithstanding anything contained in this Act, the Central
Government may, by order in writing and upon such conditions, if any, as it may think fit to impose,
exempt any ship or sailing vessel or any master, tindal or seaman from any specified requirement
contained in or prescribed in pursuance of this Act or dispense with the observance of any such
requirement in the case of any ship or sailing vessel or any master, tindal or seaman, if it is satisfied
that requirement has been substantially complied with or that compliance with the requirement is or
ought to be dispensed with in the circumstances of the case.
1[Provided that no exemption which is prohibited by the Safety Convention shall be granted under this sub-section.] (2) Where an exemption is granted under sub-section (1) subject to any conditions, a breach of any of those conditions shall, without prejudice to any other remedy, be deemed to be an offence under this sub-section.
1 Added by s. 37, ibid. (w.e.f. 28-5-1966).
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
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Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the operator), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
Explanation.- For the purposes of this sub-section, the expression net value of taxable supplies shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in subsection (1) shall be without prejudice to any other mode of recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed.
(4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month.
1 [Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year. 1[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as specified in subsection (1) of section 50: Provided that no such rectification of any omission or incorrect particulars shall be allowed after the 2[thirtieth day of November] following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub- section (4), in such manner as may be prescribed. (8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed. (9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under 3[section 37 or section 39] the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed. (10) The amount in respect of which any discrepancy is communicated under subsection (9) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed. (11) The concerned supplier, in whose output tax liability any amount has been added under subsection (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to,- (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty- five thousand rupees. 1[(15) The operator shall not be allowed to furnish a statement under subsection (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.] Explanation.- For the purposes of this section, the expression concerned supplier shall mean the supplier of goods or services or both making supplies through the operator.
1. Ins. by sec. 11(a) of U.P. Act no. 05 of 2020.
2. Ins. by sec. 11 (b) of U.P. Act no. 05 of 2020.
3. Subs. by sec. 14 of U.P. Act no. 11 of 2022.
4. Subs. by sec. 22 of U. P. Act no. 45 of 2018.
5. Ins. by sec. 10 of U.P. Act no. 14 of 2023.
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Related Section(s)Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.
2(1) Ever, registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, 3 within such time, and
subject to such conditions and restrictions as may be prescribed.
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.]
4[(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.].
(4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month.
(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within 1[thirteen] days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the return under this section for such class of registered persons as may be specified therein ;
Provided that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner.
2 [(7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.
3[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.];
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government the tax due taking into account of turnover in the State inward supplies of goods or services or both, tax payable, and such other particular during am quarter, in such form and manner, and within such time, as may be prescribed.
(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.
(9) 1[ Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify suchmomission or incorrect particulars 2[in such form and manner as may be prescribed] subject to payment of interest under this Act;
Provided that no such rectification of any omission or incorrect particulars shall be allowed after 3 [the thirtieth day of November] following 4[the end of the financial year to which such details pertain] or the actual date of furnishing of relevant annual returns, whichever s earlier.
(10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods 5[or the,details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished
the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period.]
6[(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendationsof the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.]
1. Subs. by sec. 7 of U.P. Act No. 5 of 2020.
2- Ins. by sec. 9 of U.P. Act No. 8 of 2025.
3. Subs. by sec. 12 of U.P. Act No. 17 of 2024.
4. Subs. by sec. 7(a) of U.P. Act No. 11 of 2022.
5. Subs. by sec. 7(b) of U.P. Act No. 5 of 2020
6. Subs. by sec. 7(b) of U.P. Act No. 11 of 2022
7. Subs. by sec. 7(c)(i) of U.P. Act No. 11 of 2022.
8. Subs. by sec. 17 (c) (i) U. P. Act No. 45 of 2018.
9. Subs. by sec. 7(c)(ii) of U.P. Act No. 11 of 2022.
10. Subs. by sec. 17 (c) (ii) of U. P. Act no. 45 of 2018.
11. Subs. and Ins. by sec. 7(d) of U.P. Act no. 11 of 2022.
12. Ins. by sec. 8 of U.P. Act no. 14 of 2023.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the operator), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
Explanation.- For the purposes of this sub-section, the expression net value of taxable supplies shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in subsection (1) shall be without prejudice to any other mode of recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed.
(4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month.
1 [Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year. 1[Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.] (6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as specified in subsection (1) of section 50: Provided that no such rectification of any omission or incorrect particulars shall be allowed after the 2[thirtieth day of November] following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub- section (4), in such manner as may be prescribed. (8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed. (9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under 3[section 37 or section 39] the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed. (10) The amount in respect of which any discrepancy is communicated under subsection (9) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed. (11) The concerned supplier, in whose output tax liability any amount has been added under subsection (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to,- (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty- five thousand rupees. 1[(15) The operator shall not be allowed to furnish a statement under subsection (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.] Explanation.- For the purposes of this section, the expression concerned supplier shall mean the supplier of goods or services or both making supplies through the operator.
1. Ins. by sec. 11(a) of U.P. Act no. 05 of 2020.
2. Ins. by sec. 11 (b) of U.P. Act no. 05 of 2020.
3. Subs. by sec. 14 of U.P. Act no. 11 of 2022.
4. Subs. by sec. 22 of U. P. Act no. 45 of 2018.
5. Ins. by sec. 10 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
3[ Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover ;]1
1[Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
ExplanationFor the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged to exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]2
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Notwithstanding anything contained in subsections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation- For the purposes of this section,-
(i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) The expression special category States shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, [2 except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.]
1. Ins. by sec. 11(a) of U. P. Act no. 45 of 2018.
2. Ins. by sec. 4 of U.P. Act No. 5 of 2020.
3. Ins. by sec. 11(b) of U. P. Act no. 45 of 2018.
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly orto the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter.
(2) Where the transferee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act, apply within the prescribed time for amendment of his certificate of registration.
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2[(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section 3 of section 25.]
1[Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for 3[such continuous tax period as may be prescribed] a continuous period of six months ; or
(d) any person who has taken voluntary registration under sub-section
(3) of section 25has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
4 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ]
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 14(a) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 of U.P. Act no. 24 of 2020.
3. Ins. by sec. 14(b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 3(a) of U.P. Act no. 11 of 2022.
5. Subs. by sec. 3(b) of U.P. Act no. 11 of 2022.
6. Ins. by sec. 14(c) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
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Related Section(s)(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
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Related Section(s)86. Recognition of certificate of competency 2*** granted in other countries.--(1) If
provision is made by the laws in force in any country other than India for the grant of certificates of
competency 1*** similar to those referred to in this Act, and the Central Government is satisfied--
(a) that the conditions under which any such certificates are granted in that country require standards of competency 1*** not lower than those required for the grant under this Act of corresponding certificates; and (b) that certificates granted under this Act are accepted in that country in lieu of the corresponding certificates granted under the laws of that country; the Central Government may, by notification in the Official Gazette, declare that any certificate of competency 3*** granted under the laws in force in that country and specified in that notification, shall for the purposes of this Act be recognised as equivalent to the corresponding certificate of competency 3*** granted under this Act and specified in the notification (2) Whenever the provisions of this Act require that a person employed in any capacity on board any ship shall be the holder of a specified certificate of competency 3*** granted under this Act, any person employed in that capacity shall, if he is the holder of a certificate recognised under sub-section (1) as equivalent to the first-mentioned certificate or to a certificate of higher grade granted under this Act, and still in force, be deemed to be duly certificated under this Act
1. The word "and" omitted by s. 6, ibid. (w.e.f. 1-7-1989).
2. The words "or service" omitted by Act 33 of 1986, s. 3 (w.e.f. 14-8-1986). 3. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989). 1[86A. Foreign ships not to sail without certificated officers.--(1) Every master of a foreign
ship shall, before proceeding to sea from any port or place in India, ensure that the ship has the
requisite number of officers and engineers of appropriate grades as specified by the Convention.
(2) A surveyor or any person authorised in this behalf by the Central Government may, at any reasonable time, go on board a ship to which any of the provisions of this Part applies for the purpose of ensuring that the officers holding certificates issued in accordance with the Convention are actually appointed and are present, and satisfy himself about the adequacy of such officers for the watch-keeping duties in ports and at sea. (3) If any report made under sub-section (2) by a surveyor or any person authorised in this behalf by the Central Government, reveals any deficiency in a foreign ship in relation to the requirements of the Convention and the Central Government is satisfied that it will be unsafe for such ship to proceed to sea, that ship may be detained by the officer authorised for this purpose till such requirements are fulfilled.]
1. Ins. by Act 13 of 1987, s. 7 (w.e.f. 1-7-1989).
(1) Notwithstanding anything contained in this Act, the Central
Government may, by order in writing and upon such conditions, if any, as it may think fit to impose,
exempt any ship or sailing vessel or any master, tindal or seaman from any specified requirement
contained in or prescribed in pursuance of this Act or dispense with the observance of any such
requirement in the case of any ship or sailing vessel or any master, tindal or seaman, if it is satisfied
that requirement has been substantially complied with or that compliance with the requirement is or
ought to be dispensed with in the circumstances of the case.
1[Provided that no exemption which is prohibited by the Safety Convention shall be granted under this sub-section.] (2) Where an exemption is granted under sub-section (1) subject to any conditions, a breach of any of those conditions shall, without prejudice to any other remedy, be deemed to be an offence under this sub-section.
1 Added by s. 37, ibid. (w.e.f. 28-5-1966).
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Related Section(s)(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
2[(c) the taxable person is no longer liable to be registered under
section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section 3 of section 25.]
1[Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished 2[the return for a financial year beyond three months from the due date of furnishing the said return]; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for 3[such continuous tax period as may be prescribed] a continuous period of six months ; or
(d) any person who has taken voluntary registration under sub-section
(3) of section 25has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
4 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ]
(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:
Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed.
1. Ins. by sec. 14(a) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 of U.P. Act no. 24 of 2020.
3. Ins. by sec. 14(b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 3(a) of U.P. Act no. 11 of 2022.
5. Subs. by sec. 3(b) of U.P. Act no. 11 of 2022.
6. Ins. by sec. 14(c) of U. P. Act no. 45 of 2018.
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Related Section(s)The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.
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Related Section(s)The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
2(1) Ever, registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, 3 within such time, and
subject to such conditions and restrictions as may be prescribed.
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.]
4[(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.].
(4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month.
(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within 1[thirteen] days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the return under this section for such class of registered persons as may be specified therein ;
Provided that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner.
2 [(7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.
3[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.];
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government the tax due taking into account of turnover in the State inward supplies of goods or services or both, tax payable, and such other particular during am quarter, in such form and manner, and within such time, as may be prescribed.
(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.
(9) 1[ Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify suchmomission or incorrect particulars 2[in such form and manner as may be prescribed] subject to payment of interest under this Act;
Provided that no such rectification of any omission or incorrect particulars shall be allowed after 3 [the thirtieth day of November] following 4[the end of the financial year to which such details pertain] or the actual date of furnishing of relevant annual returns, whichever s earlier.
(10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods 5[or the,details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished
the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period.]
6[(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendationsof the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.]
1. Subs. by sec. 7 of U.P. Act No. 5 of 2020.
2- Ins. by sec. 9 of U.P. Act No. 8 of 2025.
3. Subs. by sec. 12 of U.P. Act No. 17 of 2024.
4. Subs. by sec. 7(a) of U.P. Act No. 11 of 2022.
5. Subs. by sec. 7(b) of U.P. Act No. 5 of 2020
6. Subs. by sec. 7(b) of U.P. Act No. 11 of 2022
7. Subs. by sec. 7(c)(i) of U.P. Act No. 11 of 2022.
8. Subs. by sec. 17 (c) (i) U. P. Act No. 45 of 2018.
9. Subs. by sec. 7(c)(ii) of U.P. Act No. 11 of 2022.
10. Subs. by sec. 17 (c) (ii) of U. P. Act no. 45 of 2018.
11. Subs. and Ins. by sec. 7(d) of U.P. Act no. 11 of 2022.
12. Ins. by sec. 8 of U.P. Act no. 14 of 2023.
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Related Section(s)(1) Without prejudice to any other mode of recovery, payment or collection of tax under
this Act, the State Government may, by notification in the Gazette, direct that, in a
specified case and in the specified circumstances but subject to such conditions as may
be specified, every specified person responsible for making payment to the selling
dealer, for discharge of liability on account of valuable consideration payable on sale of
goods in such cases as may be specified, shall, at the time of making such payment to
the seller, either by credit or in cash or in any other manner, towards satisfaction of tax
payable by the dealer on account of sale of any taxable goods, deduct an amount
determined in the manner specified:
Provided that where in case of a works contract, the contractor has awarded a
sub-contract and the notification provides for deduction of amount by the contractee
from the payments made to contractor, the contractor responsible for making any
payment or discharge of any liability to any sub-contractor, in pursuance of a contract
with the sub-contractor, shall, while making payment to the sub-contractor, deduct
amount of tax referred to above.
Provided further that where in case of a works contract, the contractor has
already made deduction from the payments made to his sub-contractor, the amount of
such payments shall be deducted from the amount on which deduction is to be made by
the contractee to the contractor.
(2) Upon issue of a notification under sub-section (1), where-
(a) a dealer, who makes sale of any taxable goods and in whose case notification
referred to in sub-section (1) applies, for any reason claims that he either is not
liable to pay tax on such sale or is liable to pay as tax an amount lesser than
amount of deduction computed in the manner provided; or
(b) the person responsible for making payments to the dealer selling the goods is
unable to ascertain the turnover of any goods sold, the person responsible for making payment shall require the selling dealer to
produce direction issued in this behalf by the assessing authority of the selling
dealer and shall act according to such direction of the assessing authority.
(3) Where purchasing dealer himself is liable to pay tax on turnover of purchase of any
goods by virtue of any provision of this Act, he shall not deduct any amount in respect
of turnover of such goods.
(4) In the circumstances under sub-section (2), the dealer selling goods may, for issue of
direction to the purchaser to deduct an amount lesser than the proposed amount of tax
or not to deduct any amount as tax, apply to the assessing authority having jurisdiction
over the principal place of his business or if he has no fixed place of business, to the
assessing authority in whose jurisdiction he ordinarily resides.
(5) The assessing authority referred to in sub-section (4), after examining the liability of
payment of tax of the dealer in respect of sale of goods made and after giving
reasonable opportunity of being heard to the dealer, shall by an order in writing direct
the purchaser of the goods accordingly.
(6) The amount deducted under sub-section (1) shall be deposited into the Government
Treasury by the person making such deduction before the expiry of the 20th day of the
month following that in which deduction is made:
Provided that where the purchaser of goods referred to in sub-section (1) is a
registered dealer, he shall deposit the amount of deduction in the manner and within the
time in which amount of tax for the tax period in which purchase has been made, is
payable and such dealer shall be entitled to claim input tax credit in accordance with
provisions of section 13 in respect of such purchase.
(7) The person making deductions under sub-section (1) shall, at the time of payment or
discharge, furnish to the selling dealer a certificate of amount deducted in such form
and manner and within such period as may be prescribed and shall submit such
statement of all such purchases, payments and deductions made and certificates issued
by him, in such manner and within such time, as may be prescribed.
(8) If any person referred to in sub-section (1) fails to make the deduction or after making
deduction fails to deposit the amount so deducted as required by sub-section (6), the
assessing authority may, after giving to such person an opportunity of being heard, by
order in writing, direct that such person shall pay, by way of penalty, a sum not
exceeding twice the amount deductible under this section but not so deducted and, if
deducted, not so deposited into the Government Treasury.
(9) Without prejudice to the provisions of sub-section (8), if any such person, after
deducting, fails to deposit the amount so deducted, he shall be liable to pay simple
interest at the rate of fifteen percent per annum on the amount not so deposited from the
date on which such amount was deducted to the date on which such amount is actually
deposited.
(10) Where the amount has not been deposited after deduction, such amount together with
interest referred to in sub-section (9) shall be recovered as arrears of land revenue from
the person who has deducted and such amount shall be a charge upon all the assets of
the person concerned.
(11) Nothing contained in this section shall prevent the assessing authority from making an
assessment of tax payable by the dealer in accordance with other provisions of this Act
and the dealer shall be liable to pay tax in accordance with other provisions of this Act.
Provided that any deduction made in accordance with the provisions of this
section shall be treated as a payment of tax on behalf of the selling dealer, and credit
shall be given to him for the amount so deducted on the production of the certificate,
referred to in sub-section (9) in the tax return of the relevant period or the assessment
made, as the case may be, and any amount found in excess of tax due shall be refunded
to the selling dealer.
(12) No deduction of any amount shall be made under this section if the person selling
the goods is not a dealer, but the onus to prove that goods have been purchased from a
person other than a dealer shall lie on the person responsible for making payment,
failing which it shall be deemed that goods have been purchased from a dealer.
(13) Where the person responsible for making deduction in respect of a sale under a works
contract is unable to ascertain the amount of deduction and the contractor or the subcontractor,
as the case may be, does not produce direction referred to in sub-section (2) from its assessing authority, the person responsible for making deduction shall deduct
an amount which shall be four percent of the gross amount of payment.
Explanation: - For the purposes of this section, assessing authority in relation to person
responsible for making payments to the selling dealer means the officer having
jurisdiction over the place where the principal place of business of such person inside
the State is located and where such person has no such place, the place where the
residence of such person inside the State is located.
(14) No deduction under this section shall be made on the turnover of sale where such sale takes place -(w.e.f.01.01.2008)
(i) in the course of inter-State trade or commerce; or
(ii) outside the State; or
(iii)in the course of the export out of, or import into, the territory of India;
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)2. In this Act, unless there is anything repugnant in the subject or context;
(a) appellate authority means the authority to whom an appeal lies under section 55;
(b) assessing authority means any person -
(i) appointed and posted by the State Government; or
(ii) appointed by the State Government and posted by the Commissioner; or
(iii) appointed and posted by the Commissioner,
and empowered under rules framed under this Act to perform all or any of the functions of the assessing authority under this Act.
(c) assessment year means the period of twelve months commencing on the first day of April of a calendar year;
(d) board means the Uttar Pradesh State Tax Board established under section 78.
(e) business in relation to business of buying or selling goods includes-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period);
(iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever, which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern, works contract or lease,
(iv) any transaction, even after the closure of business, if it relates to sale of goods acquired during the period in which business was carried out. *
*Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods.
(f) capital goods means any plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation used for manufacture or processing of any goods for sale by the dealer and includes:-
(i) components, spare parts and accessories of such plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation;
(ii) moulds and dies;
(iii) storage tank;
(iv) pollution control equipment;
(v) refractory and refractory materials;
(vi) tubes and pipes and fittings thereof,
(vii) lab equipments, instruments and accessories,
(viii) machinery, loader, equipment for lifting or moving goods within factory premises, or
(ix) generator and boiler
used in manufacture of goods for sale by him but for the purpose of section 13, does not include:-
(i) air-conditioning units or air conditioners, refrigerators, air coolers, fans, and air circulators if not connected with manufacturing process;
(ii) an automobile including commercial vehicles, and two or three wheelers, and parts, components and accessories for repair and maintenance thereof;
(iii) goods purchased and accounted for in business but utilised for the purpose of providing facility to the employees.
(iv) vehicle used for transporting goods or passengers or both; (v)capital goods used in the execution of a works contract; and
(vi) deleted w.e.f. 16.07.2008
(g) Commissioner means the person appointed by the State Government as the Commissioner of Commercial Taxes and includes a Special Commissioner of Commercial Taxes, an Additional Commissioner of Commercial Taxes and a Joint Commissioner of Commercial Taxes.
(h) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes, -
(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, arhati, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not;
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal;
(iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) any person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as-
(A) a mercantile agent as defined in Sale of Goods Act, 1930; or
(B) an agent for handling of goods or documents of title relating to goods; or
(C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment;
(vi) a firm or a company or other body corporate, the principal office or head quarter whereof is situated outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office;
(vii) any person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(viii) any person who carries on the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash or for deferred payment or other valuable consideration;
(ix) a railway container contractor, an air cargo operator, a courier service provider, who fails to disclose the name and complete address of consigner or consignee or if discloses such name or address of consigner or consignee is found bogus, forged or not verifiable; or the owner or person in-charge of a vehicle who obtained authorization for transit of goods from the officer in charge of entry check post but failed to deliver the same to the officer in -charge of the exit check post or fails to carry such documents as provided under section 52 and follow such procedure as prescribed; *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(x) an owner or person in-charge of a go down, cold storage or warehouse who stores commercial goods, other than those of transporters except those referred to in sub-clause (ix);
Provided that a person who, not being a body corporate, sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, lessee or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods, be treated as a dealer;
(i) declared goods means goods declared under section 14 of the Central Sales Tax Act, 1956, to be of special importance in the inter-State trade or commerce;
(j) document means any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means, intended to be used, or which may be used for the purpose of recording that matter and includes-
(i) an electronic document including data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche; and
(ii) such other document as may be notified by the State Government.
(k) erstwhile Act means the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948)
(l) exempt goods means any of the goods mentioned or described in column 2 of the Schedule-I;
(m) goods means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and growing crops, grass, trees and things attached to, or fastened to anything permanently attached to the earth which, under the contract of sale, are agreed to be severed, but does not include actionable claims, stocks, shares or securities;
(n) import In relation to any goods, means to bring or receive any goods at any place within the State from any place situated outside the State where journey
of such goods originates from such place outside the State and terminates at any place within the State;
(o) importer means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer
(i) who makes first sale of any goods brought or received into the State from any place outside the State; or
(ii) who receives any goods into the State on behalf of any other person from any place outside the State; or
(iii) on whose behalf any goods are received into the State from any place outside the State by any other person;
(p) input tax in relation to a registered dealer who has purchased any goods from within the State, means the aggregate of the amounts of tax, -
(i) paid or payable by such registered dealer to the registered selling dealer of such goods in respect of purchase of such goods; and
(ii) paid directly to the State Government by the purchasing dealer himself in respect of purchase of such goods where such purchasing dealer is liable to pay tax under this Act on the turnover of purchase of such goods
Provided that tax paid or payable in respect of transfer of right to use any goods shall not form part of the input tax
(q) lease means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another (whether or not for a specified period) for cash, deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installments;
(r) lessee means any person to whom the right to use goods for any purpose is transferred under a lease;
(s) lessor means any person by whom the right to use any goods for any purpose is transferred under a lease;
(t) manufacture means producing, making, mining, collecting, extracting, mixing, blending, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed;
(u) manufacturer in relation to any goods mentioned or described in column 2 of Schedule IV, means a dealer who, by application of any process of manufacture, after manufacture of a new commercial commodity inside the State, makes first sale of such new commercial commodity within the State, whether directly or otherwise; and includes a selling agent who makes sale of such new commodity on behalf of the person who has manufactured it;
(v) non-vat goods means any of the goods mentioned or described in column 2 of Schedule-IV;
(w) officer-in-charge of a check-post or barrier includes an officer not below the rank of assessing authority posted at a check post or barrier,
(x) place of business means any place where a dealer carries on business and includes-
(i) any shop, ware-house, godown or other place where a dealer stores his goods;
(ii) any place where a dealer produces or manufactures goods;
(iii) any place where a dealer keeps his books of accounts and documents;
(iv) any place where a dealer executes the works contract or where the right to use goods is exercised;
(v) in a case of a dealer who carries on business through an agent (by whatever name called), the place of business of such agent;
(y) purchase price means the amount payable by a purchaser to a seller as consideration for the purchase of any goods made by or through him after deducting the amount, if any refunded to the purchaser by the seller in respect of any goods returned to such seller within such period as may be prescribed. Explanation: Purchase price does not include
(i) the amount representing the cost of outward freight or cost of installation, charged by the seller from the purchaser of goods if such amount has been shown separately on sale invoice or tax invoice issued by the seller;
(ii) amount of tax if such amount is shown separately on the sale invoice or tax invoice.
(z) registered dealer means a dealer registered under section 17 or section 18;
(aa) registering authority means the officer empowered under the rules framed under this Act to deal with issue, suspension, cancellation of registration certificate or any other matter related to registration under this Act and includes an assessing authority;
(ab) re-sale means a sale by any person, of any goods in the same form and condition in which such goods were purchased by such person;
(ac) sale with its grammatical variations and cognate expressions, means any transfer of property in goods (otherwise than by way of a mortgage, hypothecation, charge or pledge) by one person to another, for cash or for deferred payment or for any other valuable consideration and includes, -
(i) a transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods on hire purchase or any other system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) the supply of goods by an association or body of persons (whether incorporated or not) to a member thereof for cash, deferred payment or other valuable consideration;
(vi) the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration
and such delivery, transfer or supply of any goods under sub-clause (i) to sub-clause (vi) above shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made.
(ad) sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery of such goods, other than cost of outward freight or delivery or cost of installation in cases where such cost is separately charged;
Explanation:
(i) In a case in which any amount of any duty payable by a dealer is deferred for a period or in a case in which point of payment of any duty is shifted, amount of such duty shall be deemed part of the sale price;
(ii) The price of packing material in which any goods are packed shall be deemed part of sale price of goods sold.
(iii) Sale price of goods in relation to transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, shall be determined after deducting the aggregate of actual amount incurred towards labour and services, amount of profit relating to supply of labour and services and such other amounts as may be prescribed from the total amount received or receivable in respect of such works contract;
(iv) In respect of transfer of right to use goods, any goods for any purpose (whether or not for a specified period) sale price means the valuable consideration received or receivable in respect of such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of contract
(v) Tax charged or chargeable shall not form the part of the sale price;
(vi) Cash or trade discount at the time of sale as evident from the invoice shall be excluded from the sale price but any ex post facto grant of discounts or incentives or rebates or rewards and the like shall not be excluded from the sale price;
(ae) Schedule means any of the Schedule appended to this Act;
(af) Settlement Commission means the Commission constituted under section 62;
(ag) tax means a tax leviable under this Act, on the sale or purchase or both, as the case may be, of goods other than news paper; and shall include,-
(i) composition money either at an agreed rate or in lump sum, as the case may be, payable, in lieu of actual amount of tax due on turnover of sales or purchases or both, as the case may be* in accordance with provisions of section 6 or section 6A;
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P.
ORDINANCE NO. 6 OF 2014 )
(ii) amount of reverse input tax credit;(w.e.f.01.01.2008)
(iii) the amount of additional tax leviable under section 3-A
(iv) the amount of cess leviable under section 3-B **
**Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(ah) taxable dealer means a dealer who is liable to pay tax under this Act; (w.e.f.01.01.2008)
(ai) taxable goods means any goods except goods mentioned or described in column 2 of Schedule I;
(aj) tax invoice means a bill or a cash memo issued in the prescribed form and manner by a registered selling dealer to a registered purchasing dealer or to a person or body referred to in clauses (ii), (iii, (iv) and (v) of sub-section (1) of section 22 in respect of sale of any goods except exempt goods and non-vat goods;
(ak) tax period means period for which a dealer is liable to submit a tax return of turnover and tax under section 24 and where a dealer either commences or discontinues his business during any tax period, tax period includes part of such tax period during which business of the dealer has remained in existence;
(al) tax return means any return of turnover and tax prescribed or required to be furnished under this Act or the rules made thereunder;
(am) taxable turnover of purchase means turnover obtained after deducting from the gross turnover of purchase such amounts as may be prescribed;
(an) taxable turnover of sale means turnover obtained after deducting from the gross turnover of sale such amounts as may be prescribed;
(ao) Tribunal means the Tribunal constituted under section 57;
(ap) turnover of purchase with its cognate expressions means the aggregate of the amounts of purchase prices paid or payable in respect of purchase of goods made by a dealer either directly or through another dealer, whether on his own account or on account of others, after deducting the amount, if any, refunded by the seller in respect of any goods returned to such seller within such period as may be prescribed;
(aq) turnover of sale means the aggregate of amount of sale prices of goods, sold or supplied or distributed by way of sale by a dealer, either directly or through another, whether on his own account or on account of others;
(ar) vehicle means any kind of mode of transportation used for carriage of goods including motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers including every wheeled conveyance, pull or push cart including animal drawn cart, animal, trailer, trolley, bicycle, tricycle, carrier and such other mode of transportation as may be specified in the notification issued by the State Government in this behalf;
(as) vessel includes any container, ship, barge, boat, raft, timber, bamboo or floating materials propelled in any manner;
(at) Web Site means World Wide Web of the Department of Commercial Taxes of Uttar Pradesh with such domain up.nic.in and with address “comtax.up.nic.in” or any other website notified by the State Government.
(au) works contract includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,-
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
(hereafter in this section referred to as the deductor), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as the deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or, as the case may be, Union territory of registration of the recipient.
Explanation.- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in the invoice.
(2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed.
1[(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.]
(4) 2[(4) xxx]
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under subsection (3) of section 39, in such manner as may be prescribed.
(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74 3[or section 74A].
(8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:
Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
1. Subs. by sec. 8(a) of U.P. Act No. 24 of 2020.
2. Omit. by sec. 8(b) of U.P. Act No. 24 of 2020.
3. Ins. by sec. 15 of U.P. Act No. 17 of 2024.
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Related Section(s)The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund 1[for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed]
Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund.
Explanation.- For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).
1. Subs. by sec. 12 of U.P. Act No. 14 of 2023.
The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the 1[such form and] manner as may be prescribed.
(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 ( Act No. 46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of 2[Two Years]142 from the last day of the quarter in which such supply was received.
(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than-
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:
3[xxx]
Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty:
Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integrated tax paid on such supplies.
(4) The application shall be accompanied by,-
(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:
Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
(5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
(6) Notwithstanding anything contained in subsection (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, 1 [xxx] in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
(7) The proper officer shall issue the order under subsection (5) within sixty days from the date of receipt of application complete in all respects.
(8) Notwithstanding anything contained in subsection (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -
(a) refund of tax paid on 2[ export and exports] of goods or services or both or on inputs or input services used in making such 1[export and exports.]
(b) refund of unutilised input tax credit under subsection (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
3[(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.]
(9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made there under or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).
(10) Where any refund is due 1[xxx] to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may -
(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Explanation.- For the purposes of this sub-section, the expression specified date shall mean the last date for filing an appeal under this Act.
(11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.
(12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.
(13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under subsection (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.
(14) Notwithstanding anything contained in this section, no refund under sub- section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees.
2[(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty..]
Explanation For the purposes of this section,
(1) refund includes refund of tax paid on zero rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).
(2) relevant date means -
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-
(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
(ii) if the goods are exported by land, the date on which such goods pass the frontier; or
(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
1[(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-
(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]148, where the supply of services had been completed prior to the receipt of such payment; or
(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
3[ (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises.]
(f) in the case where tax is paid provisionally under this Act or the rules made there under, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
(h) in any other case, the date of payment of tax.
1. Subs. by sec. 15(a) of U.P. Act No. 11 of 2022.
2. Subs. by sec. 15(b) of U.P. Act No. 11 of 2022.
3. Omit. by sec. 16(a) of U.P. Act No. 17 of 2024.
4. Omit. by sec. 11 of U.P. Act no. 14 of 2023.
5. Subs. by sec. 23 (a) of U.P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 5 of 2020.
7. Omit. by sec. 15(c) of U.P. Act No. 11 of 2022.
8. Ins. by sec. 16(b) of U.P. Act No. 17 of 2024.
9. Ins. by sec. 15(d) of U.P. Act no. 11 of 2022.
10. Ins. by sec. 23 (b) (i) of U. P. Act no. 45 of 2018.
11. Subs. by sec. 23 (b) (ii) of U. P. Act no. 45 of 2018.
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Related Section(s)(1) Where in respect of any tax period of an assessment year-
(i) any dealer has not submitted tax return within the time prescribed or
within the time extended by the assessing authority, or if tax return has
been submitted without payment of tax shown payable in such return;
or
(ii) preliminary examination of tax return, by the assessing authority,
reveals that computations shown in the tax return are wrong or amount
of input tax credit claimed or tax payable shown is incorrect; or
(iii) on the basis of material available on records with the assessing
authority, it appears to the assessing authority that the turnover of sales
or purchases or both, disclosed by the dealer is not worthy of credence;
the assessing authority may, after making such inquiry as it may
deem fit and after giving a reasonable opportunity of being heard to the dealer,
determine -
(i) to the best of its judgment the turnover, amount of tax payable and
amount of input tax credit admissible, where the dealer has not
submitted tax return or if the tax return has been submitted, the
assessing authority is of the opinion that turnover disclosed by the
dealer in such return is not worthy of credence; or
(ii) the amount of tax payable and amount of input tax credit admissible, in
any other case,
by passing a provisional order of assessment for such tax
period.
(2) No provisional order of assessment, under sub-section (1) for any tax
period of an assessment year, shall be made after the dealer has submitted
Annexures of Consolidated Details, and where such Annexures have not
been submitted by the dealer, after expiration of the time prescribed or
extended by the assessing authority, for submission of such Annexures .
(3) Amount of tax, assessed under sub-section (1) in excess of the amount of tax
deposited by the dealer, shall be paid by the dealer in the prescribed manner
and within a period of thirty days from the date of service of the order of
assessment and prescribed notice of demand on him.
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Related Section(s)(1) For the purpose of examining the correctness of tax return or returns and
Annexures of Consolidated Details filed by a dealer or class of dealers and to
verify admissibility of various claims including claim of input tax credit made by a dealer or class of dealers, tax audit shall be made of such number of
dealers as may be prescribed.
(2) Any officer, not below the rank of an assessing authority, appointed by the State
Government or the Commissioner and posted in the audit wing of the department
administering this Act or any other officer authorised by the Commissioner in
this behalf may, undertake tax audit of the records, stock in trade and the related
documents of the dealers, who are specified or selected in the manner prescribed
under sub-section (1):
Provided that no audit shall be undertaken for any assessment year after
expiry of a period of three years after the end of such assessment year:
Provided further that where the officer making audit in respect of any
assessment year is satisfied that the dealer has willfully suppressed any material
fact leading to evasion of tax or has wrongly claimed any benefit, he may make
audit for three consecutive assessment years prior to the assessment year in which
audit is being conducted.
(3) For the purpose of the tax audit, officer referred to in sub-section (2) may require
the dealer to produce before him records and other documents in his office.
Provided that where it is convenient, the officer may take up tax audit in the
office, business premises or warehouse of the dealer.
(4) After completion of the tax audit, the officer making the audit shall send audit
report prepared by him to the assessing authority of the dealer.
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Related Section(s)(1) Every dealer liable to pay tax under this Act shall obtain registration certificate
issued by the prescribed registering authority in the prescribed form.
(2) Except as provided under sub-sections (3), (4) and (5), every dealer liable to pay
tax shall, for issue of registration certificate, apply to the registering authority
within a period of thirty days from the date on which such dealer has become so
liable, in the prescribed form and manner along with proof of deposit of
registration fee of one hundred rupees:
Provided that a dealer who fails to apply for issue of registration certificate within the time prescribed, without prejudice to any other liability under this Act,
may apply after depositing late fee at the rate of rupees one hundred for every
month or part thereof for the period of delay.
(3) Subject to the provisions of sub-section (5), every dealer who has held
immediately before January 1, 2008 a registration certificate or a provisional
registration certificate issued under the erstwhile Act and is liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer with
effect from January 1, 2008: (The words Subject to the provisions of sub-section
(5), every dealer was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-
2010, U.P. Act No 19 of 2010)
Provided that where a dealer was required to pay any fee for renewal of the
registration certificate under the provisions of the erstwhile Act, if the same has
not been paid, the registration certificate shall not be deemed valid unless such
dealer deposits renewal fee along with late fee of one hundred rupees within a
period of thirty days from January 1, 2008.
(4) In the case of a dealer, who is liable for payment of tax under this Act from
January 1, 2008 and whose application for issue of registration certificate under
the erstwhile Act, is pending on January 1, 2008, shall be deemed a registered
dealer under this Act with effect from January 1, 2008 if –
(i) registration certificate is issued to him under the erstwhile Act; and
(ii) the dealer deposits renewal fee payable under the erstwhile Act and
late fee payable under this Act, if any, within thirty days from the
date on which registration certificate is issued to him under the
erstwhile Act.
(5) (a) Every dealer who holds a valid registration certificate issued under the
erstwhile Act and is liable to tax under this Act, shall submit to the
registering authority or the assessing authority, as the case may be, an
application in the prescribed form and in the prescribed manner, for issue of
registration certificate by such authority relating to validity of such
certificate under this Act, within a period of fifteen months from January 1,
2008: (w.e.f.01.01.2008)
Provided that if the Additional Commissioner posted in zone is
satisfied that circumstances exist preventing the dealer to submit the
Application within the stipulated period, he may condone the delay and
direct the registering authority or assessing authority, as the case may be, to
process the application in accordance with the provisions of this Act and
rules framed thereunder:
Provided further that no application for condoning the delay shall be
entertained unless it is accompanied with the proof of -
(i) payment of late fees of rupees five hundred per month or part
thereof up to December 31, 2010 and rupees one thousand per month
or part thereof after December 31, 2010, for the period of delay;
(ii) filing of tax returns of all tax periods upto the date of submitting
application; and
(iii) payment of net tax along with interest due under the Act in tax
return under clause(ii):
Provided also that no application under this clause shall be rejected
without giving opportunity to the applicant of being heard.
(all the three provisos were substituted w.e.f. 01-01-08 vide notif. no
1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)
(b) If a dealer who holds the registration certificate issued under erstwhile Act,
fails to submit the application to the assessing authority or registering
authority for validation and issue of registration certificate under this Act,
within the period referred to in clause (a) in prescribed form and manner, the
registration certificate shall cease to have effect
(6) (a) No railway container contractor, air cargo operator, courier service provider,
or owner or person in-charge of a godown, cold storage or warehouse other
than transporter who stores commercial goods, shall operate its business of
taxable goods in the State without being registered with the registering
authority in such manner as may be prescribed. Any operator of such
business shall apply within prescribed period for his registration to the
registering authority in the prescribed manner; (w.e.f.01.01.2008)
(b) a railway container contractor, an air cargo operator, a courier service
provider, an owner or person in-charge of a godown, cold storage or warehouse other than transporter or carrier, who stores commercial goods
shall maintain such records as may be prescribed; (w.e.f.01.01.2008)
(c) every transporter or carrier who is covered under the Carriage By Road
Act, 2007 shall furnish to the assessing authority, such informations and
documents as may be prescribed. (w.e.f.01.01.2008)
(7) Where the registering authority is satisfied that -
(a) the application for issue of registration certificate is in order;
(b) the information furnished is correct and complete; and
(c) any requisite fee has been deposited and security where needed is
furnished,
the registering authority may, after making such inquiry as it may deem
necessary, cause the dealer to be registered and issue registration certificate in
the prescribed form and prescribed time.
(8) If the dealer who has applied for issue of registration certificate does not fulfill
any of the conditions mentioned in this section, or if any person having interest
in the business is a defaulter in payment of any dues, relating to any other
business, under this Act or under the Central Sales Tax Act, 1956 or under the
erstwhile Act, the registering authority, shall, after giving a reasonable
opportunity of being heard to the applicant, reject the application by an order in
writing.
(9) Subject to the provisions of sub-section (5) the registration certificate issued
under the erstwhile Act and validly held under this Act shall be valid with
effect from the date of commencement of this Act. (w.e.f.01.01.2008)
(10) Subject to provisions of sub-section (9), every registration certificate shall
remain in force till the date of discontinuance of business:
(11) The registering authority, after giving reasonable opportunity of being heard to
the dealer, may cancel the registration certificate with effect from the date -
(a) on which dealers' liability for payment of tax has ceased; or
(b) on which the dealer has discontinued the business; or
(c) of order of cancellation where-
(i) the dealer has obtained registration certificate by fraud or by misrepresentation
of facts; or
(ii) the dealer has failed to furnish security or additional security, as the
case may be; or
(iii) the dealer has transferred any prescribed form of declaration or
certificate obtained by him to any person against provisions of this
Act or the rules made thereunder; or
(iv) the dealer has permitted some other person to carry on business in
his name; or
(v) the dealer has issued any tax invoice to a dealer without making
actual sale of goods; or
(vi) where a transporter or carrier or transporting agent or railway
container contractor fails to file return or otherwise acts in
contravention of the provisions of this Act or rules made there
under;
(vii) a person acts in contravention of provisions of section 43;
(viii) where a dealer has failed to pay the tax, penalty or other dues
within three months of the date such tax, penalty or other dues
become payable.
(ix) registration certificate has been cancelled for any other sufficient
cause.
(12) During cancellation proceedings under sub-section (11), where the registering
authority is satisfied that the dealer will succeed in causing revenue loss,
pending action for cancellation under sub-section (11), it may, after assigning
reasons therefore, suspend the registration certificate by passing an order in
writing, for the period during which the proceedings are pending:
Provided that if the dealer, by furnishing adequate security to the
satisfaction of the registering authority, satisfies that revenue loss, if any,shall be made up by him, the registering authority may revoke the suspension of registration certificate.
(13) During the period of suspension of registration certificate under sub-section (12), the dealer shall be treated as unregistered dealer. However if the registering authority himself by an order in writing drops the proceeding of cancellation or the order of suspension passed by the registering authority is set aside by any competent court or authority under this Act, the dealer shall be treated as registered dealer during such period. (w.e.f.01.01.2008)
(14) The registering authority, after considering any information furnished or
otherwise received and after making such inquiry as it may deem fit, amend
from time to time any certificate of registration which shall take effect:
(a) in the case of change in the name, ownership or place of business, or
opening of a new place of business, from the date of the event
necessitating the amendment whether or not information in that behalf
is furnished within the time prescribed under section 75.
(b) in case of any addition or modification in the description of any goods
or class of goods in the certificate of registration, from the date of event
necessitating the amendment if information in that behalf is furnished
within the time prescribed under section 75 and in any other case, from
the date of receipt of request for such addition or modification by the
registering authority or the assessing authority, as the case may be;
(c) in case of deletion of any goods or class of goods, from the date of
order of deletion.
Provided that where in consequence of a change in the ownership of a
business, liability for payment of tax of any dealer ceases, the
amendment of the certificate of registration shall take effect from the
date on which information in respect of such change is furnished under
section 75.
Explanation (I) - Any amendment of a certificate of registration under this
sub-section shall be without prejudice to any liability for tax or penalty
imposable under this Act(w.e.f.01.01.2008)
Explanation (II)-For the removal of doubts, it is hereby declared that
where a registered dealer-
(a) affects a change in the name of his business; or
(b) is a firm and there is change in the constitution of the firm without
dissolution thereof; or
(c) is a trustee of a trust and there is a change in the trustees thereof; or
(d) is a guardian of the ward and there is a change in the guardian; or
(e) is a Hindu Undivided Family and the business of such family is
converted into a partnership business with all or any of the
coparceners as partners thereof,
(f) is proprietor of a business and such business is succeeded by
successor or successors of its proprietor on account of disability
or death of such proprietor, *
* Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
then merely by reason of any of the circumstances aforesaid, it shall not
be necessary for the dealer or the firm the constitution whereof is changed,
or the new trustees, or the new guardian orthe partners of such partnership business or
successor or successors, as the case may be ,* to apply for a fresh certificate of
registration, and on information being furnished in the manner required by
section 75, the certificate of registration shall be amended.
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
(15) The registration certificate shall not be cancelled or amended by the registering
authority on its own motion unless the dealer has been given reasonable
opportunity of being heard.
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Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) Notwithstanding anything contained in this Act, the Central
Government may, by order in writing and upon such conditions, if any, as it may think fit to impose,
exempt any ship or sailing vessel or any master, tindal or seaman from any specified requirement
contained in or prescribed in pursuance of this Act or dispense with the observance of any such
requirement in the case of any ship or sailing vessel or any master, tindal or seaman, if it is satisfied
that requirement has been substantially complied with or that compliance with the requirement is or
ought to be dispensed with in the circumstances of the case.
1[Provided that no exemption which is prohibited by the Safety Convention shall be granted under this sub-section.] (2) Where an exemption is granted under sub-section (1) subject to any conditions, a breach of any of those conditions shall, without prejudice to any other remedy, be deemed to be an offence under this sub-section.
1 Added by s. 37, ibid. (w.e.f. 28-5-1966).
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Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)Without prejudice to any power to make rules contained
elsewhere in this Act, the Central Government may make rules generally to carry out the purposes of
this Act.
1[87. Power to make rules.--(1) The Central Government may make rules to carry out the
provisions of this Part.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- (a) the form and manner in which a service endorsement shall be made on the certificate of competency of a marine engineer officer class II; (b) the number of persons and the qualifications they may possess for maintaining watches 2[by different types of ships] at sea or in any port or place; (c) the conduct of the examination of persons desirous of obtaining certificates of competency and endorsements thereon for the grades falling under section 78; (d) the qualifications to be required of persons desirous of obtaining certificates of competency for the grades falling under section 78; (e) the fees to be paid by applicants for examination; (f) the period for which certificate granted under sub-section (2) of section 79 shall be valid; (g) the form of such certificates and the manner in which copies of certificates are to be kept and recorded; (h) the circumstances or cases in which certificates of competency may be cancelled or suspended.]
1. Subs. by s. 8, ibid., for section 87(w.e.f. 1-7-1989).
2. Subs. by Act 63 of 2002, s. 3, for "by a ship"(w.e.f. 1-2-2003). (1) The Central Government
may, by notification in the Official Gazette, direct that, with effect from such date as may be specified
in the notification, seamen generally or any category of seamen in particular shall not be engaged or
carried to sea to work in any capacity in any ship or in any class of ships so specified, unless each one
of them possesses the prescribed qualifications.
(2) Except as otherwise provided under the rules made under sub-section (3), no person shall engage or carry to sea any seaman to work in any capacity in any ship or in any class of ships specified in this behalf by the Central Government, unless the seaman is in possession of a certificate in the prescribed form granted by the prescribed authority to the effect that he is physically fit to be employed in that capacity. (3) The Central Government may make rules for the purpose of giving effect to the provisions of this section; and, in particular, and, without prejudice to the generality of such power, any rules so made may provide for-- (a) the courses of training to be pursued, the vocational standards to be attained or the tests to be passed by seamen generally or by any class of seamen in particular; (b) the standard of physical fitness required of seaman, different standards being laid down, if necessary, for different classes of seamen having regard to the age of the seamen to be examined or the nature of the duties to be performed by them; (c) the nature of the medical examination of seamen, the authorities by which the examination shall be conducted, and the fees payable therefore; (d) the form and contents of medical certificates and the period of their validity; (e) the re-examination by such medical authority as may be specified of persons who have been refused medical certificates of physical fitness in the first instance and the fees payable for such re-examination; (f) the circumstances in which, or the conditions subject to which, any seaman or class of seamen, or any ship or class of ships, may be exempted from the operation of sub-section (2). (1) All rules and regulations made
under this Act shall be published in the Official Gazette.
(2) In making a rule or regulation under this Act, the Central Government may direct that a breach thereof shall be punishable-- (a) in the case of a rule made under 1[section 331 or section 344-I] with imprisonment which may extend to two years, or with fine which may extend to ten thousand rupees, or with both; (b) in the case of any other rule or regulation made under any other provision of this Act, with fine which may extend to one thousand rupees; and in either case if the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first during which the breach continues. 2[(3) Every rule or regulation made under this Act shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in 3[two or more successive sessions, and if, before the expiry of the session immediately following, the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or the regulations, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.]
1 Subs. by s. 38, ibid., for "section 331" (w.e.f.28-5-1966).
2 Subs. by s. 38, ibid., for sub-section (3) (w.e.f.28-5-1966). 3 Subs. by Act 69 of 1976, s. 26, for "two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following"(w.e.f.1-12-1976). | ||||||||||||||||
Related Section(s)4[44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.]
5[(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.] (3) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
1. Subs. by sec. 5 of U.P. Act no. 40 of 2021.
2. Ins. by sec. 9 of U.P. Act No. 14 of 2023.
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50and a penalty leviable under the provisions of this Act or the rules made there under.
(2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under subsection (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under subsection (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.
(11) Notwithstanding anything contained in subsection (6) or sub-section (8), penalty under subsection (9) shall be payable where any amount of self- assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.
1[ (12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.].
1. Ins. by sec. 24(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 24(ii) of U.P. Act No. 17 of 2024.
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice.
(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in subsection (10) for issuance of order.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax.
(4) The service of statement under sub-section (3) shall be deemed to be service of notice under subsection (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful misstatement or suppression of facts to evade tax, for periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub- section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under.
(7) Where the proper officer is of the opinion that the amount paid under sub- section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under subsection (1)pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.
(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.
1 [(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.];
Explanation 1 For the purposes of section 73 and this section,
(i) the expression all proceedings in respect of the said notice shall not include proceedings under section 132 ;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the person liable to pay penalty under 2[sections 122 and 125] are deemed to be concluded.
3[xxx]
1. Ins. by sec. 25(i) of U.P. Act No. 17 of 2024.
2. Ins. by sec. 25(ii) of U.P. Act No. 17 of 2024.
3. Subs. by sec. 7 of U.P. Act No. 40 of 2021.
4. Omit. by sec. 25(iii) of U.P. Act No. 17 of 2024.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1)Notwithstanding anything to the contrary contained in any other provision of
this Act, a casual trader shall-
(a)inform the assessing authority at least three days before beginning of his
business in Uttar Pradesh, such particulars of his business in such form and
in such manner as may be prescribed;
(b)deposit security in cash or in the form of bank draft, of such amount as
may be fixed by the assessing authority which shall not exceed estimated
liability to pay tax for such period for which the casual trader is
conducting the business in Uttar Pradesh;
(c) pay tax daily on sales made during the previous day;
(d)furnish to the assessing authority next day after the conclusion of his
business in Uttar Pradesh, a return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The assessing authority shall, after verification of information furnished to
him under clause (a) and receiving the security under clause (b) of subsection
(1), shall register the casual trader.
(3) After registration of casual trader, the assessing authority shall issue the
required forms to him for use as the declaration or certificate referred to in
section 50 and 51 of this Act for bringing goods for sale in Uttar Pradesh
and the casual trader shall maintain complete account of the used forms and
surrender the unused forms along with the return referred to in clause (d) of
sub-section (1).
(4) The assessing authority shall, after examining the return furnished by the
casual trader under clause (d) of sub-section (1), the forms referred to in
sub-section (3) and the accounts maintained by him including the sale
invoices issued, assess him to tax within one week and shall serve upon him
a notice of assessment and demand and after adjusting any tax and any other
dues payable under this Act, refund the balance amount of security to him in
case security is deposited.
(5) The casual trader shall pay immediately the amount mentioned in the notice
of assessment and demand.
(6) On being satisfied that the amount due has been paid the assessing authority
shall release the security or balance security, as the case may be.
(7) Notwithstanding anything to the contrary contained in any other provision of
this Act, the taxable quantum referred to in section 3 in respect of a casual
trader shall be nil.
Explanation:- In this section casual trader means a person who, whether as
principal, agent or in any other capacity undertakes occasional transactions
in the nature of business involving buying, selling, supply or distribution of
goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for
cash, differed payment, commission, remuneration or other valuable
consideration.
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.
(2) The time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under 2* * * section 31, to issue the invoice with respect to the supply ; or
(b) the date on which the supplier receives the payment with respect to the supply:
Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.
Explanation 1- For the purposes of clauses (a) and (b), supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment.
Explanation 2- For the purposes of clause (b), the date on which the supplier receives the payment shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:-
(a) the date of the receipt of goods; or
(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
(c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier :
Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the receipt of supply.
1[(4) xxx]
(5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall,-
(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or
(b) in any other case, be the date on which the tax is paid.
(6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.
1. Omit. by sec. 3 of U.P. Act No. 8 of 2025
(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section.
(2) The time of supply of services shall be the earliest of the following dates, namely:-
(a) the date of issue of invoice by the supplier if the invoice is issued within the period prescribed under 2[ X X ] section 31 or the date of receipt of payment, whichever is earlier ; or
((b) the date of provision of service, if the invoice is not issued within the period prescriebed under 1[ X X ] section 31 or the date of the receipt of payment, whichever is earlier ; or
(c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply:
Provided that where the supplier of taxable service receives an amount upto one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount.
Explanation- For the purposes of clauses (a) and (b)-
(i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment;
(ii) "the date of receipt of payment" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:-
(a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
(b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof 1[by the supplier, in cases where invoice is required to be issued by the supplier; or;]
2[(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:;] Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), 3[or clause (c)] the time of supply shall be the date of entry in the books of account of the recipient of supply: Provided further that in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. 4[(4) xxx] (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall,- (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value.
1. Omit. by sec. 7 of U. P. Act no. 45 of 2018.
2. Omit. by sec. 3 of U.P. Act No. 8 of 2025.
3. Subs. by sec. 5(i) of U.P. Act No. 17 of 2024.
4. Ins. by sec. 5(ii) ibid.
5. Ins. by sec. 5(iii) ibid.
6. Omit. by sec. 4 of U.P. Act No. 8 of 2025
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.
(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic cash ledger, in accordance with 1[section 41 2[xxx]] to be maintained in such manner as may be presecribed.
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made there under in such manner and subject to such conditions and within such time as may be prescribed.
(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act, 2017 in such manner and subject to such conditions 3[and restrictions] and within such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of -
(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[4[Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;
[5Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax ; ]
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and
(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.
(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made there under may be refunded in accordance with the provisions of section 54.
(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.
(8) Every taxable person shall discharge his tax and other dues under this Act or the rules made there under in the following order, namely:-
(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under this Act or the rules made there under including the demand determined under section 73 or section 74 1[or section 74A].
(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.
Explanation.- For the purposes of this section,-
(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;
(b) the expression,-
(i) tax dues means the tax payable under this Act and does not include interest, fee and penalty; and
(ii) other dues means interest, penalty, fee or any other amount payable under this Act or the rules made there under.
[2(10) a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1)..]
[1 (12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed..]
1. Subs. by sec. 20(a) of U. P. Act no. 45 of 2018.
2. Omit. by sec. 12(a) of U.P. Act no. 11 of 2022.
3. Subs. by sec. 12(b) of U.P. Act no. 11 of 2022.
4. Ins. by sec. 20 (b) (i) of U. P. Act no. 45 of 2018.
5. Ins. by sec. 20 (b) (ii) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 13 of U.P. Act No. 17 of 2024.
7. Ins. by sec. 9 of U.P. Act No. 5 of 2020.
8. Ins. by sec. 12 (c) of U.P. Act No. 11 of 2022.ss
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Related Section(s)(1) Every dealer liable to pay tax under this Act shall obtain registration certificate
issued by the prescribed registering authority in the prescribed form.
(2) Except as provided under sub-sections (3), (4) and (5), every dealer liable to pay
tax shall, for issue of registration certificate, apply to the registering authority
within a period of thirty days from the date on which such dealer has become so
liable, in the prescribed form and manner along with proof of deposit of
registration fee of one hundred rupees:
Provided that a dealer who fails to apply for issue of registration certificate within the time prescribed, without prejudice to any other liability under this Act,
may apply after depositing late fee at the rate of rupees one hundred for every
month or part thereof for the period of delay.
(3) Subject to the provisions of sub-section (5), every dealer who has held
immediately before January 1, 2008 a registration certificate or a provisional
registration certificate issued under the erstwhile Act and is liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer with
effect from January 1, 2008: (The words Subject to the provisions of sub-section
(5), every dealer was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-
2010, U.P. Act No 19 of 2010)
Provided that where a dealer was required to pay any fee for renewal of the
registration certificate under the provisions of the erstwhile Act, if the same has
not been paid, the registration certificate shall not be deemed valid unless such
dealer deposits renewal fee along with late fee of one hundred rupees within a
period of thirty days from January 1, 2008.
(4) In the case of a dealer, who is liable for payment of tax under this Act from
January 1, 2008 and whose application for issue of registration certificate under
the erstwhile Act, is pending on January 1, 2008, shall be deemed a registered
dealer under this Act with effect from January 1, 2008 if –
(i) registration certificate is issued to him under the erstwhile Act; and
(ii) the dealer deposits renewal fee payable under the erstwhile Act and
late fee payable under this Act, if any, within thirty days from the
date on which registration certificate is issued to him under the
erstwhile Act.
(5) (a) Every dealer who holds a valid registration certificate issued under the
erstwhile Act and is liable to tax under this Act, shall submit to the
registering authority or the assessing authority, as the case may be, an
application in the prescribed form and in the prescribed manner, for issue of
registration certificate by such authority relating to validity of such
certificate under this Act, within a period of fifteen months from January 1,
2008: (w.e.f.01.01.2008)
Provided that if the Additional Commissioner posted in zone is
satisfied that circumstances exist preventing the dealer to submit the
Application within the stipulated period, he may condone the delay and
direct the registering authority or assessing authority, as the case may be, to
process the application in accordance with the provisions of this Act and
rules framed thereunder:
Provided further that no application for condoning the delay shall be
entertained unless it is accompanied with the proof of -
(i) payment of late fees of rupees five hundred per month or part
thereof up to December 31, 2010 and rupees one thousand per month
or part thereof after December 31, 2010, for the period of delay;
(ii) filing of tax returns of all tax periods upto the date of submitting
application; and
(iii) payment of net tax along with interest due under the Act in tax
return under clause(ii):
Provided also that no application under this clause shall be rejected
without giving opportunity to the applicant of being heard.
(all the three provisos were substituted w.e.f. 01-01-08 vide notif. no
1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)
(b) If a dealer who holds the registration certificate issued under erstwhile Act,
fails to submit the application to the assessing authority or registering
authority for validation and issue of registration certificate under this Act,
within the period referred to in clause (a) in prescribed form and manner, the
registration certificate shall cease to have effect
(6) (a) No railway container contractor, air cargo operator, courier service provider,
or owner or person in-charge of a godown, cold storage or warehouse other
than transporter who stores commercial goods, shall operate its business of
taxable goods in the State without being registered with the registering
authority in such manner as may be prescribed. Any operator of such
business shall apply within prescribed period for his registration to the
registering authority in the prescribed manner; (w.e.f.01.01.2008)
(b) a railway container contractor, an air cargo operator, a courier service
provider, an owner or person in-charge of a godown, cold storage or warehouse other than transporter or carrier, who stores commercial goods
shall maintain such records as may be prescribed; (w.e.f.01.01.2008)
(c) every transporter or carrier who is covered under the Carriage By Road
Act, 2007 shall furnish to the assessing authority, such informations and
documents as may be prescribed. (w.e.f.01.01.2008)
(7) Where the registering authority is satisfied that -
(a) the application for issue of registration certificate is in order;
(b) the information furnished is correct and complete; and
(c) any requisite fee has been deposited and security where needed is
furnished,
the registering authority may, after making such inquiry as it may deem
necessary, cause the dealer to be registered and issue registration certificate in
the prescribed form and prescribed time.
(8) If the dealer who has applied for issue of registration certificate does not fulfill
any of the conditions mentioned in this section, or if any person having interest
in the business is a defaulter in payment of any dues, relating to any other
business, under this Act or under the Central Sales Tax Act, 1956 or under the
erstwhile Act, the registering authority, shall, after giving a reasonable
opportunity of being heard to the applicant, reject the application by an order in
writing.
(9) Subject to the provisions of sub-section (5) the registration certificate issued
under the erstwhile Act and validly held under this Act shall be valid with
effect from the date of commencement of this Act. (w.e.f.01.01.2008)
(10) Subject to provisions of sub-section (9), every registration certificate shall
remain in force till the date of discontinuance of business:
(11) The registering authority, after giving reasonable opportunity of being heard to
the dealer, may cancel the registration certificate with effect from the date -
(a) on which dealers' liability for payment of tax has ceased; or
(b) on which the dealer has discontinued the business; or
(c) of order of cancellation where-
(i) the dealer has obtained registration certificate by fraud or by misrepresentation
of facts; or
(ii) the dealer has failed to furnish security or additional security, as the
case may be; or
(iii) the dealer has transferred any prescribed form of declaration or
certificate obtained by him to any person against provisions of this
Act or the rules made thereunder; or
(iv) the dealer has permitted some other person to carry on business in
his name; or
(v) the dealer has issued any tax invoice to a dealer without making
actual sale of goods; or
(vi) where a transporter or carrier or transporting agent or railway
container contractor fails to file return or otherwise acts in
contravention of the provisions of this Act or rules made there
under;
(vii) a person acts in contravention of provisions of section 43;
(viii) where a dealer has failed to pay the tax, penalty or other dues
within three months of the date such tax, penalty or other dues
become payable.
(ix) registration certificate has been cancelled for any other sufficient
cause.
(12) During cancellation proceedings under sub-section (11), where the registering
authority is satisfied that the dealer will succeed in causing revenue loss,
pending action for cancellation under sub-section (11), it may, after assigning
reasons therefore, suspend the registration certificate by passing an order in
writing, for the period during which the proceedings are pending:
Provided that if the dealer, by furnishing adequate security to the
satisfaction of the registering authority, satisfies that revenue loss, if any,shall be made up by him, the registering authority may revoke the suspension of registration certificate.
(13) During the period of suspension of registration certificate under sub-section (12), the dealer shall be treated as unregistered dealer. However if the registering authority himself by an order in writing drops the proceeding of cancellation or the order of suspension passed by the registering authority is set aside by any competent court or authority under this Act, the dealer shall be treated as registered dealer during such period. (w.e.f.01.01.2008)
(14) The registering authority, after considering any information furnished or
otherwise received and after making such inquiry as it may deem fit, amend
from time to time any certificate of registration which shall take effect:
(a) in the case of change in the name, ownership or place of business, or
opening of a new place of business, from the date of the event
necessitating the amendment whether or not information in that behalf
is furnished within the time prescribed under section 75.
(b) in case of any addition or modification in the description of any goods
or class of goods in the certificate of registration, from the date of event
necessitating the amendment if information in that behalf is furnished
within the time prescribed under section 75 and in any other case, from
the date of receipt of request for such addition or modification by the
registering authority or the assessing authority, as the case may be;
(c) in case of deletion of any goods or class of goods, from the date of
order of deletion.
Provided that where in consequence of a change in the ownership of a
business, liability for payment of tax of any dealer ceases, the
amendment of the certificate of registration shall take effect from the
date on which information in respect of such change is furnished under
section 75.
Explanation (I) - Any amendment of a certificate of registration under this
sub-section shall be without prejudice to any liability for tax or penalty
imposable under this Act(w.e.f.01.01.2008)
Explanation (II)-For the removal of doubts, it is hereby declared that
where a registered dealer-
(a) affects a change in the name of his business; or
(b) is a firm and there is change in the constitution of the firm without
dissolution thereof; or
(c) is a trustee of a trust and there is a change in the trustees thereof; or
(d) is a guardian of the ward and there is a change in the guardian; or
(e) is a Hindu Undivided Family and the business of such family is
converted into a partnership business with all or any of the
coparceners as partners thereof,
(f) is proprietor of a business and such business is succeeded by
successor or successors of its proprietor on account of disability
or death of such proprietor, *
* Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
then merely by reason of any of the circumstances aforesaid, it shall not
be necessary for the dealer or the firm the constitution whereof is changed,
or the new trustees, or the new guardian orthe partners of such partnership business or
successor or successors, as the case may be ,* to apply for a fresh certificate of
registration, and on information being furnished in the manner required by
section 75, the certificate of registration shall be amended.
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014
( U. P. ORDINANCE NO. 6 OF 2014 )
(15) The registration certificate shall not be cancelled or amended by the registering
authority on its own motion unless the dealer has been given reasonable
opportunity of being heard.
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Related Section(s)(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under subsection (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under subsection (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
(4) Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act, 2017 shall be deemed to be a notification or, as the case may be, an order issued under this Act.
Explanation.- For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
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Related Section(s)Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:-
(a) in case the goods or services or both have been supplied before the change in rate of tax,-
(i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or
(ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or
(iii) where the payment has been received before the change in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment;
(b) in case the goods or services or both have been supplied after the change in rate of tax,-
(i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or
(ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or
(iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice:
Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax.
Explanation- For the purposes of this section, the date of receipt of payment shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
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Related Section(s)1[78. Grades of certificates of competency.(1) Certificates of competency shall be granted in
accordance with the provisions of this Act for each of the following grades, namely:--
extra Master; master of a foreign-going ship; first mate of a foreign-going ship; second mate of a foreign-going ship; master of a home-trade ship; mate of a home-trade ship; navigational watchkeeping officer; extra first class engineer; marine engineer officer class I; marine engineer officer class II; marine engineer officer class III; marine engineer officer class IV; engine driver of a sea-going ship; skipper grade I of a fishing vessel; skipper grade II of a fishing vessel; mate of a fishing vessel; engineer of a fishing vessel; engine driver of a fishing vessel; dredger master grade I; dredger master grade II; dredger mate grade I; dredger mate grade II; dredger engineer grade I; dredger engineer grade II; dredger driver grade I; dredger driver grade II. (2) A certificate of competency granted for any grade of engineer or engine driver shall state whether it entitles the holder to act as engineer of ships or fishing vessels fitted with steam or motor engines or with any other type of engines and the holder shall not be entitled to act as engineer of a ship fitted with a type of engine not stated in the certificate. (3) Certificates issued to masters, mates and engineers who have to work on board ships carrying dangerous goods shall require endorsement as to the additional qualifications that may be prescribed. (4) If it appears to the Central Government that certificates of competency for grades, other than those referred to in sub-section (1) may be granted, it may, by notification in the Official Gazette, specify the other grades in respect of which certificates of competency may be granted. (5) A certificate of competency for a foreign-going ship shall be deemed to be of a higher grade than the corresponding certificate of a home-trade ship, and shall entitle the lawful holder thereof to go to sea in the corresponding grade in such home-trade ship; but no certificate for a home-trade ship shall entitle the holder to go to sea as a master or mate of a foreign-going ship. (6) A certificate of competency as extra master shall be deemed to be of a higher grade than any other certificate of competency as master or mate of a foreign-going ship or a home-trade ship or navigational watch keeping officer. (7) A certificate of competency as extra first class engineer shall be deemed to be of a higher grade than any other certificate of competency as marine engineer officer, engineer or engine driver of a fishing vessel or engine driver of a sea-going ship.]
1. Subs. by Act 13 of 1987, s. 4, for section 78 (w.e.f. 1-7-1989).
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Related Section(s)2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) A registered person (hereafter in this section referred to as the principal) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,-
(a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;
(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case-
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.
1[Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.
(3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of subsection (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out.
(5) Notwithstanding anything contained in subsections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered.
Explanation. - For the purposes of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker.
1. Ins. by sec. 28 of U. P. Act no. 45 of 2018.
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Related Section(s)2. In this Act, unless there is anything repugnant in the subject or context;
(a) appellate authority means the authority to whom an appeal lies under section 55;
(b) assessing authority means any person -
(i) appointed and posted by the State Government; or
(ii) appointed by the State Government and posted by the Commissioner; or
(iii) appointed and posted by the Commissioner,
and empowered under rules framed under this Act to perform all or any of the functions of the assessing authority under this Act.
(c) assessment year means the period of twelve months commencing on the first day of April of a calendar year;
(d) board means the Uttar Pradesh State Tax Board established under section 78.
(e) business in relation to business of buying or selling goods includes-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period);
(iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever, which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern, works contract or lease,
(iv) any transaction, even after the closure of business, if it relates to sale of goods acquired during the period in which business was carried out. *
*Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods.
(f) capital goods means any plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation used for manufacture or processing of any goods for sale by the dealer and includes:-
(i) components, spare parts and accessories of such plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation;
(ii) moulds and dies;
(iii) storage tank;
(iv) pollution control equipment;
(v) refractory and refractory materials;
(vi) tubes and pipes and fittings thereof,
(vii) lab equipments, instruments and accessories,
(viii) machinery, loader, equipment for lifting or moving goods within factory premises, or
(ix) generator and boiler
used in manufacture of goods for sale by him but for the purpose of section 13, does not include:-
(i) air-conditioning units or air conditioners, refrigerators, air coolers, fans, and air circulators if not connected with manufacturing process;
(ii) an automobile including commercial vehicles, and two or three wheelers, and parts, components and accessories for repair and maintenance thereof;
(iii) goods purchased and accounted for in business but utilised for the purpose of providing facility to the employees.
(iv) vehicle used for transporting goods or passengers or both; (v)capital goods used in the execution of a works contract; and
(vi) deleted w.e.f. 16.07.2008
(g) Commissioner means the person appointed by the State Government as the Commissioner of Commercial Taxes and includes a Special Commissioner of Commercial Taxes, an Additional Commissioner of Commercial Taxes and a Joint Commissioner of Commercial Taxes.
(h) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes, -
(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, arhati, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not;
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal;
(iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) any person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as-
(A) a mercantile agent as defined in Sale of Goods Act, 1930; or
(B) an agent for handling of goods or documents of title relating to goods; or
(C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment;
(vi) a firm or a company or other body corporate, the principal office or head quarter whereof is situated outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office;
(vii) any person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(viii) any person who carries on the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash or for deferred payment or other valuable consideration;
(ix) a railway container contractor, an air cargo operator, a courier service provider, who fails to disclose the name and complete address of consigner or consignee or if discloses such name or address of consigner or consignee is found bogus, forged or not verifiable; or the owner or person in-charge of a vehicle who obtained authorization for transit of goods from the officer in charge of entry check post but failed to deliver the same to the officer in -charge of the exit check post or fails to carry such documents as provided under section 52 and follow such procedure as prescribed; *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(x) an owner or person in-charge of a go down, cold storage or warehouse who stores commercial goods, other than those of transporters except those referred to in sub-clause (ix);
Provided that a person who, not being a body corporate, sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, lessee or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods, be treated as a dealer;
(i) declared goods means goods declared under section 14 of the Central Sales Tax Act, 1956, to be of special importance in the inter-State trade or commerce;
(j) document means any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means, intended to be used, or which may be used for the purpose of recording that matter and includes-
(i) an electronic document including data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche; and
(ii) such other document as may be notified by the State Government.
(k) erstwhile Act means the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948)
(l) exempt goods means any of the goods mentioned or described in column 2 of the Schedule-I;
(m) goods means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and growing crops, grass, trees and things attached to, or fastened to anything permanently attached to the earth which, under the contract of sale, are agreed to be severed, but does not include actionable claims, stocks, shares or securities;
(n) import In relation to any goods, means to bring or receive any goods at any place within the State from any place situated outside the State where journey
of such goods originates from such place outside the State and terminates at any place within the State;
(o) importer means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer
(i) who makes first sale of any goods brought or received into the State from any place outside the State; or
(ii) who receives any goods into the State on behalf of any other person from any place outside the State; or
(iii) on whose behalf any goods are received into the State from any place outside the State by any other person;
(p) input tax in relation to a registered dealer who has purchased any goods from within the State, means the aggregate of the amounts of tax, -
(i) paid or payable by such registered dealer to the registered selling dealer of such goods in respect of purchase of such goods; and
(ii) paid directly to the State Government by the purchasing dealer himself in respect of purchase of such goods where such purchasing dealer is liable to pay tax under this Act on the turnover of purchase of such goods
Provided that tax paid or payable in respect of transfer of right to use any goods shall not form part of the input tax
(q) lease means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another (whether or not for a specified period) for cash, deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installments;
(r) lessee means any person to whom the right to use goods for any purpose is transferred under a lease;
(s) lessor means any person by whom the right to use any goods for any purpose is transferred under a lease;
(t) manufacture means producing, making, mining, collecting, extracting, mixing, blending, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed;
(u) manufacturer in relation to any goods mentioned or described in column 2 of Schedule IV, means a dealer who, by application of any process of manufacture, after manufacture of a new commercial commodity inside the State, makes first sale of such new commercial commodity within the State, whether directly or otherwise; and includes a selling agent who makes sale of such new commodity on behalf of the person who has manufactured it;
(v) non-vat goods means any of the goods mentioned or described in column 2 of Schedule-IV;
(w) officer-in-charge of a check-post or barrier includes an officer not below the rank of assessing authority posted at a check post or barrier,
(x) place of business means any place where a dealer carries on business and includes-
(i) any shop, ware-house, godown or other place where a dealer stores his goods;
(ii) any place where a dealer produces or manufactures goods;
(iii) any place where a dealer keeps his books of accounts and documents;
(iv) any place where a dealer executes the works contract or where the right to use goods is exercised;
(v) in a case of a dealer who carries on business through an agent (by whatever name called), the place of business of such agent;
(y) purchase price means the amount payable by a purchaser to a seller as consideration for the purchase of any goods made by or through him after deducting the amount, if any refunded to the purchaser by the seller in respect of any goods returned to such seller within such period as may be prescribed. Explanation: Purchase price does not include
(i) the amount representing the cost of outward freight or cost of installation, charged by the seller from the purchaser of goods if such amount has been shown separately on sale invoice or tax invoice issued by the seller;
(ii) amount of tax if such amount is shown separately on the sale invoice or tax invoice.
(z) registered dealer means a dealer registered under section 17 or section 18;
(aa) registering authority means the officer empowered under the rules framed under this Act to deal with issue, suspension, cancellation of registration certificate or any other matter related to registration under this Act and includes an assessing authority;
(ab) re-sale means a sale by any person, of any goods in the same form and condition in which such goods were purchased by such person;
(ac) sale with its grammatical variations and cognate expressions, means any transfer of property in goods (otherwise than by way of a mortgage, hypothecation, charge or pledge) by one person to another, for cash or for deferred payment or for any other valuable consideration and includes, -
(i) a transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods on hire purchase or any other system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) the supply of goods by an association or body of persons (whether incorporated or not) to a member thereof for cash, deferred payment or other valuable consideration;
(vi) the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration
and such delivery, transfer or supply of any goods under sub-clause (i) to sub-clause (vi) above shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made.
(ad) sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery of such goods, other than cost of outward freight or delivery or cost of installation in cases where such cost is separately charged;
Explanation:
(i) In a case in which any amount of any duty payable by a dealer is deferred for a period or in a case in which point of payment of any duty is shifted, amount of such duty shall be deemed part of the sale price;
(ii) The price of packing material in which any goods are packed shall be deemed part of sale price of goods sold.
(iii) Sale price of goods in relation to transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, shall be determined after deducting the aggregate of actual amount incurred towards labour and services, amount of profit relating to supply of labour and services and such other amounts as may be prescribed from the total amount received or receivable in respect of such works contract;
(iv) In respect of transfer of right to use goods, any goods for any purpose (whether or not for a specified period) sale price means the valuable consideration received or receivable in respect of such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of contract
(v) Tax charged or chargeable shall not form the part of the sale price;
(vi) Cash or trade discount at the time of sale as evident from the invoice shall be excluded from the sale price but any ex post facto grant of discounts or incentives or rebates or rewards and the like shall not be excluded from the sale price;
(ae) Schedule means any of the Schedule appended to this Act;
(af) Settlement Commission means the Commission constituted under section 62;
(ag) tax means a tax leviable under this Act, on the sale or purchase or both, as the case may be, of goods other than news paper; and shall include,-
(i) composition money either at an agreed rate or in lump sum, as the case may be, payable, in lieu of actual amount of tax due on turnover of sales or purchases or both, as the case may be* in accordance with provisions of section 6 or section 6A;
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P.
ORDINANCE NO. 6 OF 2014 )
(ii) amount of reverse input tax credit;(w.e.f.01.01.2008)
(iii) the amount of additional tax leviable under section 3-A
(iv) the amount of cess leviable under section 3-B **
**Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(ah) taxable dealer means a dealer who is liable to pay tax under this Act; (w.e.f.01.01.2008)
(ai) taxable goods means any goods except goods mentioned or described in column 2 of Schedule I;
(aj) tax invoice means a bill or a cash memo issued in the prescribed form and manner by a registered selling dealer to a registered purchasing dealer or to a person or body referred to in clauses (ii), (iii, (iv) and (v) of sub-section (1) of section 22 in respect of sale of any goods except exempt goods and non-vat goods;
(ak) tax period means period for which a dealer is liable to submit a tax return of turnover and tax under section 24 and where a dealer either commences or discontinues his business during any tax period, tax period includes part of such tax period during which business of the dealer has remained in existence;
(al) tax return means any return of turnover and tax prescribed or required to be furnished under this Act or the rules made thereunder;
(am) taxable turnover of purchase means turnover obtained after deducting from the gross turnover of purchase such amounts as may be prescribed;
(an) taxable turnover of sale means turnover obtained after deducting from the gross turnover of sale such amounts as may be prescribed;
(ao) Tribunal means the Tribunal constituted under section 57;
(ap) turnover of purchase with its cognate expressions means the aggregate of the amounts of purchase prices paid or payable in respect of purchase of goods made by a dealer either directly or through another dealer, whether on his own account or on account of others, after deducting the amount, if any, refunded by the seller in respect of any goods returned to such seller within such period as may be prescribed;
(aq) turnover of sale means the aggregate of amount of sale prices of goods, sold or supplied or distributed by way of sale by a dealer, either directly or through another, whether on his own account or on account of others;
(ar) vehicle means any kind of mode of transportation used for carriage of goods including motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers including every wheeled conveyance, pull or push cart including animal drawn cart, animal, trailer, trolley, bicycle, tricycle, carrier and such other mode of transportation as may be specified in the notification issued by the State Government in this behalf;
(as) vessel includes any container, ship, barge, boat, raft, timber, bamboo or floating materials propelled in any manner;
(at) Web Site means World Wide Web of the Department of Commercial Taxes of Uttar Pradesh with such domain up.nic.in and with address “comtax.up.nic.in” or any other website notified by the State Government.
(au) works contract includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.
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Related Section(s)(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to other provisions of this section and the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover of sale or purchase or both as the case may be, in lieu of tax that may be payable under this Act by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
Provided that in the case of a dealer not being a dealer executing works contract, who carries on exclusive business of re-sale of goods within the State after their purchase from a registered dealer within the State and whose turnover of sale of such goods, for any assessment year, does not exceed fifty lakh rupees or his turnover, for the assessment year preceding that assessment year, has not exceeded fifty lakh rupees, the State Government may notify a rate percent on sale of such goods. Different rates may be notified for different goods:
Provided further that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force. *
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(2) Any dealer, who opts for payment of composition money under this section, shall not be entitled to claim credit of input tax under section 13 in respect of purchase of goods which are re-sold by him during the period in which he is liable to pay composition money under this section or in respect of purchase of goods which have been used, consumed or utilized in manufacture or processing of goods which are sold by him during such period and where the dealer has claimed credit of input tax in respect of any such goods, the same shall stand reversed and the dealer shall pay such amount of reverse input tax credit in accordance with the provisions of section 14. (w.e.f.01.01.2008)
(3) Any dealer who opts for payment of composition money under this section shall not issue any tax invoice and shall not realize any amount from the purchaser by way of tax or by giving it a different name or colour. (w.e.f.01.01.2008)
(4) A dealer who makes purchase of any goods from a dealer, who has opted for payment of composition money under this section, shall not be entitled to claim credit of input tax in respect of goods purchased from such dealer. (w.e.f.01.01.2008)
(5) Where the turnover of sales, in case of a dealer who has opted to pay composition money under first proviso of sub-section (1) exceeds Rs. fifty lakh, he shall be liable to pay tax Compounding of tax and penalties in certain cases Tax not to be levied on certain sales and purchases Liability on fraudulent issuance and procurement of tax invoice and sale invoice at the rate provided under section 4 on and from the day the turnover exceeds Rs. fifty lakh. (w.e.f.01.01.2008)
Explanation:- For the purposes of sub-sections (1) and (5) where a dealer carries on business during a part of an assessment year, annual turnover shall be partial amount of fifty lakh rupees which shall be computed on pro rata basis and for this purpose part of a calendar month shall be counted as a full month. (w.e.f.01.01.2008)
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Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, 2[in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate] as may be prescribed, but not exceeding,-
(a) One per cent. of the turnover in State in case of a manufacturer,
(b) Two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding 3[one crore and fifty lakh rupees], as may be recommended by the Council.
1[ Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent, of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ]
2[Explanation. For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State;]
(2) The registered person shall be eligible to opt under sub-section (1), if,-
3[(a) save as provided in sub-section (1), he is not engaged in the
supply of services ; ]
(b) he is not engaged in making any supply of goods [or services] which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies
of goods [4aor services] ;
(d) he is not engaged in making any supply of 4[xxx] 4[aservices] through an electronic commerce operator who is required to collect tax
at source under section 52 ; [5 x x x]
e) he is not a manufacturer of such goods as may be notified by
the Government on the recommendations of the Council ; 6[and]
7[(f) he is neither a casual taxable person nor a non-resident
taxable person.]
Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
8[(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not
(a) engaged in making any supply of goods or services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
(c) engaged in making any supply of 1[xxx] services through an electronic commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.];
(3) The option availed of by a registered person under sub-section (1) 2[or sub- section (2A), as the case may be,] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section 1(a) 3[or sub-section 2(A) as the case may be.]
(4) A taxable person to whom the provisions of sub-section (1) 4[or as as the case may be, sub-section 2-A] apply, shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) 5[or sub-section (2A) as the case may be] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 6[or section 74A] shall, mutatis mutandis, apply for determination of tax and penalty.
7[ Explanation 1. For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression aggregate turnover shall include the value of supplies made by such person to the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.For the purposes of determining the tax payable by a person under this section, the expression turnover in State or turnover in Union territory shall not include the value of following supplies, namely:
(i) supplies to the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount..]1
1. Subs. by sec. 5 (a) (i) of U. P. Act no. 45 of 2018.
2. Subs. by sec. 5 (a) (ii) of U. P. Act no. 45 of 2018.
3. Ins. by sec. 5(a) (iii) of U. P. Act no. 45 of 2018.
4. Ins. by sec. 3(a) of U.P. Act no. 5 of 2020.
5. Subs. by sec. 5(b) of U. P. Act no. 45 of 2018.
6. Ins. by sec. 3 of U.P. Act no. 24 of 2020
7. Omit. by sec. 2(a) of U.P. Act no. 14 of 2023.
8. Omit. by sec. 3(b) (i) of U.P. Act no. 5 of 2020.
9. Ins. by sec. 3(b) (ii) of U.P. Act no. 5 of 2020.
10. Ins. by sec. 3(b) (iii) of ibid.
11. Ins. by sec. 3(c) of U.P. Act no. 5 of 2020.
12. Omit. by sec. 2(b) of U.P. Act No. 14 of 2023.
13. Ins. by sec. 3(d) of U.P. Act No. 5 of 2020.
14. Ins. by sec. 3(e) of U.P. Act No. 5 of 2020.
15. Ins. by sec. 3(f) of U.P. Act No. 5 of 2020.
16. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
17. Ins. by sec. 3 of U.P. Act No. 17 of 2024.
18. Ins. by sec. 3(g) of U.P. Act No. 5 of 2020.
19. Subs. by sec. 3(g) of U.P. Act No. 5 of 2020.
2.In this Act, unless the context otherwise requires,-
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 ; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; (3) "address on record" means the address of the recipient as available in the records of the supplier ; (4) "adjudicating authority" means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 1[National Appellate Authority for Advance Ruling] 2[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171; ] (5). "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any (6). "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central tax, State tax, Union territory tax, integrated tax and Cess ; (7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land. (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8). "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9). "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section109; (10). "appointed day" means the date on which the provisions of this Act shall come into force; (11). "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12). "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961); (13). "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under; (14). "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15). "authorised representative" means the representative as referred to under section 116;br (16). "Board" means the 1[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (17). "business" includes,- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club, and]; (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) 3[ X X X X ] (19). "capital goods" means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20). "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21). "central tax" means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (22). "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017); (23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Act No. 38 of 1949); (24). "Commissioner" means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner, Principal Commissioner, special commissioner or additional commissioner of State tax appointed under Section 3; (25). "Commissioner in the Board" means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act (Act No. 12 of 2017); (26). "common portal" means the common goods and services tax electronic portal referred to in section 146; (27). "common working days" shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Uttar Pradesh; (28). "company secretary" means a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 (Act No. 56 of 1980); (29). "competent authority" means such authority as may be notified by the Government; (30). "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31). "consideration" in relation to the supply of goods or services or both includes,- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32). "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; (33). "continuous supply of services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34). "conveyance" includes a vessel, an aircraft and a vehicle; (35). "cost accountant" means a cost accountant as defined in [clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 ( Act No. 23 of 1959) ; (36)."Council" means the Goods and Services Tax Council established under article 279A of the Constitution; (37). "credit note" means a document issued by a registered person under sub-section (1) of section 34; (38). "debit note" means a document issued by a registered person under sub section (3) of section 34; (39). "deemed exports" means such supplies of goods as may be notified under section 147; (40). designated authority means such authority as may be notified by the Commissioner; (41). "document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 ( Act No. 21 of 2000 ) ; (42). "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43). "electronic cash ledger" means the electronic cash ledger referred to in subsection (1) of section 49; (44). "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network; (45). "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46). "electronic credit ledger" means the electronic credit ledger referred to in subsection (2) of section 49; (47). "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Act No. 13 of 2017); (48). "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; (49). "family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50). "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51). "Fund" means the Consumer Welfare Fund established under section 57; (52). "goods'' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53). "Government" means the Government of Uttar Pradesh (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55). "goods and services tax practitioner" means any person who has been approved under section 48to act as such practitioner; (56). "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters; (57). "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017); (58). "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act (Act No.13 of 2017); (59). "input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60). "input service" means any service used or intended to be used by a supplier in the course or furtherance of business; 1[(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017] for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] (62). "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act (Act No.13 of 2017); or (d) the tax payable under the provisions of subsections (3) and (4) of section 9 of the Central Goods and Services Tax Act (Act No.12 of 2017), but does not include the tax paid under the composition levy; (63). "input tax credit" means the credit of input tax; (64). "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (65). "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (66). "invoice or tax invoice" means the tax invoice referred to in section 31; (67). "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (68). "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; (69). "local authority" means,- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zila Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 1[fund] or local fund ; 2[Explanation-For the purposes of this sub-clause, (a) local fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local Self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.;/] (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Act No. 41 of 2006 ); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J]8 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70). "location of the recipient of services" means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71). "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72). "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73). "market value" shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74). "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75). "money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76). "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ( Act No. 59 of 1988); (77). "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78). "non-taxable supply'' means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (79). "non-taxable territory" means the territory which is outside the taxable territory; (80). "notification" means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly; 1[(80A) "online gaming" means offering of a game on the internet or anelectronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"]2 (81). "other territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82). "output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84). "person" includes,- (a) an individual;/r (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 ( Act No.18 of 2013 ) ; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co- operative societies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Act No. 21 of 1860 ) ; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85). "place of business" includes,- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86). "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act (Act No. 13 of 2017); (87). "prescribed" means prescribed by rules made under this Act on the recommendations of the Council; (88). "principal" means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89). "principal place of business" means the place of business specified as the principal place of business in the certificate of registration; (90). "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91). "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; (92). "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year; (93). "recipient" of supply of goods or services or both, means,- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94). "registered person" means a person who is registered under section 25but does not include a person having a Unique Identity Number. (95). "regulations" means the regulations made by the Government under this Act on the recommendations of the Council; (96). "removal'' in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97). "return" means any return prescribed or otherwise required to be furnished by or under this Act or the rules made there under; (98). "reverse charge'' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under subsection (3) or subsection (4) of section 9,or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act(Act No. 13 of 2017); (99). "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100). "Schedule" means a Schedule appended to this Act; (101). "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( Act No. 42 of 1956); (102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; 1[(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;11] 2 [Explanation For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities. ] (103). "State" means the State of Uttar Pradesh (104). "State tax" means the tax levied under this Act; (105). "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 1[Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;] (106). "tax period'' means the period for which the return is required to be furnished; (107). "Taxable person" means a person who is registered or liable to be registered under section 22 or section 24; (108). "Taxable supply'' means a supply of goods or services or both which is leviable to tax under this Act; (109). "taxable territory" means the territory to which the provisions of this Act apply; (110). "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111). "the Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 ; (112). "turnover in State or turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113). "usual place of residence" means,- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114). "Union territory" means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; 1[(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh] (e) Chandigarh; and (f) other territory; Explanation - For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory. (115). "Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act(Act No. 14 of 2017); (116). "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017 ); 2[(116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;] (117). "valid return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; 3[(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 196] (118). "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119). "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120). words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act (Act No. 13 of 2017), the Central Goods and Services Tax Act (Act No. 12 of 2017), the Union Territory Goods and Services Tax Act (Act No. 14 of 2017) and the Goods and Services Tax (Compensation to States) Act (Act No. 15 of 2017)shall have the same meanings as assigned to them in those Acts.
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2. Subs. by sec. 2 (a) of U. P. Act no. 45 of 2018.
3. Subs. by sec. 2 (b) of U. P. Act no. 45 of 2018.
4. Subs. by sec. 2 (c) of U. P. Act no. 45 of 2018.
5. Omit. by sec. 2 (d) of U. P. Act no. 45 of 2018.
6. Subs. by sec. 2 (e) of U. P. Act no. 45 of 2018.
7. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
8. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025)
9. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
10. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025.
11. Ins. by Sec. 2 (f) of U. P. Act no. 45 of 2018.
12. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
13. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
14. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023.
15. Ins. by sec. 2 (g) of U. P. Act no. 45 of 2018.
16. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
17. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
18. Ins. by 2(iii) of U.P. Act No. 8 of 2025.
19. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[ and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption ] on the may be notified by the Government on the recommendations of the Council and collected in such manner as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 1[ (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Ins. by sec. 2 of U.P. Act no. 17 of 2024.
2. Subs. by sec. 4 of U. P. Act no. 45 of 2018.
(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator 2 [who is required to collect tax at source under section 52.]
(xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person ; 3[xxx]
4[ (xia) every person supplying online money gaming from a place outside India to a person in India; and].
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
1. Ins. by sec. 12 of U. P. Act no. 45 of 2018.
2. Omit. by sec. 3(a) of U.P. Act no. 19 of 2023.
3. Ins. by sec. 3(b) of U.P. Act no. 19 of 2023.
The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made there under, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-
2[(a) on payment of penalty equal to two hundred percent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;]
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b)in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
1[xxx]
2[(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).]
(4) 3[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in subsection (3) shall be deemed to be concluded.
4[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.]
1. Subs. by sec. 11b(i) of U.P. Act No. 40 of 2021.
2. Omit. by sec. 11(ii) of U.P. Act No. 40 of 2021.
3. Subs. by sec. 11(iii) of U.P. Act No. 40 of 2021.
4. Subs. by sec. 11(iv) of U.P. Act No. 40 of 2021.
5. Subs. by sec. 11(v) of U.P. Act No. 40 of 2021.
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(1) A registered person (hereafter in this section referred to as the principal) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,-
(a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;
(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case-
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.
1[Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.
(3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of subsection (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out.
(5) Notwithstanding anything contained in subsections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered.
Explanation. - For the purposes of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker.
1. Ins. by sec. 28 of U. P. Act no. 45 of 2018.
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Related Section(s)(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include,-
(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 , if charged separately by the supplier;
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and
(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.
Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount which is given,-
(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
(5) Notwithstanding anything contained in subsection (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed.
Explanation- For the purposes of this Act,-
(a) persons shall be deemed to be related persons'' if -
(i) such persons are officers or directors of one another's businesses;
(ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee;
(iv) any person directly or indirectly owns, controls or holds twenty-five per cent. Or more of the outstanding voting stock or shares of both of them;
(v) one of them directly or indirectly controls the other;
(vi) both of them are directly or indirectly controlled by a third person;
(vii) together they directly or indirectly control a third person; or
(viii) they are members of the same family;
(b) the term person also includes legal persons.
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.
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Related Section(s)(1) No ship other than an Indian ship or a ship
chartered by a citizen of India 1[or a company or a co-operative society which satisfies the
requirements specified in clause (b) or, as the case may be, clause (c) of section 21], shall engage in
the coasting trade of India except under a licence granted by the Director-General under this section.
(2) A licence granted under this section may be for a specified period or voyage and shall be subject to such conditions as may be specified by the Director-General. (3) The Central Government may, by general or special order, direct that the provisions of sub-section (1) shall not apply in respect of any part of the coasting trade of India or shall apply subject to such conditions and restrictions as may be specified in the order.
1 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of
section 21" (w.e.f. 28-9-1981).
(1) No Indian ship and no other ship
chartered by a citizen of India or a company 1[or a co-operative Society] shall be taken to sea from a
port or place within or outside India except under a licence granted by the Director-General under this
section:
Provided that the Central Government, if it is of opinion that it is necessary or expedient in the public interest so to do, may, by notification in the Official Gazette, exempt any class of ships chartered by a citizen of India or a company 2[or a co-operative Society] from the provisions of this sub-section. (2) A licence granted under this section may be (a) a general licence; (b) a licence for the whole or any part of the coasting trade of India; or (c) a licence for a specified period or voyage. (3) A licence granted under this section shall be in such form and shall be valid for such period as may be prescribed, and shall be subject to such conditions as may be specified by the Director-General.
1 Ins. by Act 43 of 1981, s. 7 (w.e.f. 28-9-1981).
2 Subs. by Act 43 of 1981, s. 8, for "or a company which satisfies the requirements specified in clause (b) of section 21" (w.e.f. 28-9-1981). | ||||||||||||||||
Related Section(s)(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,-
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
(hereafter in this section referred to as the deductor), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as the deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or, as the case may be, Union territory of registration of the recipient.
Explanation.- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in the invoice.
(2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed.
1[(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.]
(4) 2[(4) xxx]
(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under subsection (3) of section 39, in such manner as may be prescribed.
(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74 3[or section 74A].
(8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:
Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
1. Subs. by sec. 8(a) of U.P. Act No. 24 of 2020.
2. Omit. by sec. 8(b) of U.P. Act No. 24 of 2020.
3. Ins. by sec. 15 of U.P. Act No. 17 of 2024.
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