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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.
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) or subsection (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
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Related Section(s)The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council
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.
(1) Any registered person who fails to furnish the details of outward 1[xxx] supplies required under section 37 2[xxx] or returns required under section 39 or section 45 3[or section 52] by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State.
1. Omit. by sec. 10(a) of U.P. Act no. 11 of 2022.
2. Omit. by sec. 10(b) of U.P. Act no. 11 of 2022.
3. Ins. by sec. 10(c) of U.P. Act no. 11 of 2022.
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Related Section(s)(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council.
3[Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 4[or section 74A] in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger..
(2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid.
5[(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.]
1. Subs. by sec. 6 of U.P. Act no. 40 of 2021.
2. Ins. by sec. 14 of U.P. Act No. 17 of 2024.
3. Ins. by sec. 13 of U.P. Act no. 11 of 2022.
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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
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.
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)The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council
(1) Any registered person who fails to furnish the details of outward 1[xxx] supplies required under section 37 2[xxx] or returns required under section 39 or section 45 3[or section 52] by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State.
1. Omit. by sec. 10(a) of U.P. Act no. 11 of 2022.
2. Omit. by sec. 10(b) of U.P. Act no. 11 of 2022.
3. Ins. by sec. 10(c) of U.P. Act no. 11 of 2022.
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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.
(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the 1[such manner, within such time and subject to such conditions and restrictions, as may be prescribed].
(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application ;
2[xxx]
3 [Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]
(3) The revocation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act.
1. Subs. by sec. 6(a) of U.P. Act no. 14 of 2023.
2. Subs. by sec. (6) of U.P. Act No. 24 of 2020.
3. Ins. by sec. 9 of U.P. Act No. 17 of 2024.
(1) Any decision, order, summons, notice or other communication under this Act or the rules made there under shall be served by any one of the following methods, namely:--
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; or
(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or
(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
(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) 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.
(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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