Bare Acts

The Uttar Pradesh Goods and Services Tax Act, 2017

उत्तर प्रदेश माल और सेवा कर अधिनियम, 2017

English PDF Hindi PDF

Act Details

Act Number:

Act Year:

2017

Location:

Uttar Pradesh

Enactment Date:

5/19/2017

Department:

Department of State tax

Full List of Sections

PRELIMINARY

Section 1 to Section 2

Section 1

Short title, extent and commencement

Section 2

Definitions

ADMINISTRATION

Section 3 to Section 6

Section 3

Officers under this Act

Section 4

Appointment of officers

Section 5

Powers of officers

Section 6

Authorisation of officers of central tax as proper officer in certain circumstances

LEVY AND COLLECTION OF TAX

Section 7 to Section 11

Section 7

Scope of supply

Section 8

Tax liability on composite and mixed supplies

Section 9

Levy and collection

Section 10

Composition levy

Section 11

Power to grant exemption from tax

TIME AND VALUE OF SUPPLY

Section 12 to Section 15

Section 12

Time of supply of goods

Section 13

Time of supply of services

Section 14

Change in rate of tax in respect of supply of goods or services

Section 15

Value of taxable supply

INPUT TAX CREDIT

Section 16 to Section 21

Section 16

Eligibility and conditions for taking input tax credit

Section 17

Apportionment of credit and blocked credits

Section 18

Availability of credit in special circumstances

Section 19

Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20

Manner of distribution of credit by Input Service Distributor

Section 21

Manner of recovery of credit distributed in excess

REGISTRATION

Section 22 to Section 30

Section 22

Persons liable for registration

Section 23

Persons not liable for registration

Section 24

Compulsory registration in certain cases

Section 25

Procedure for registration

Section 26

Deemed registration

Section 27

Special provisions relating to casual taxable person and non-resident taxable person

Section 28

Amendment of registration

Section 29

Cancellation or suspension of registration

Section 30

Revocation of cancellation of registration

TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31 to Section 34

Section 31

Tax invoice

Section 31A

Facility of digital payment to recipient.

Section 32

Prohibition of unauthorised collection of tax

Section 33

Amount of tax to be indicated in tax invoice and other documents

Section 34

Credit and debit notes

ACCOUNTS AND RECORDS

Section 35 to Section 36

Section 35

Accounts and other records

Section 36

Period of retention of accounts

RETURNS

Section 37 to Section 48

Section 37

Furnishing details of outward supplies

Section 38

Communication of details of inward supplies and input tax credit

Section 39

Furnishing of returns

Section 40

First return

Section 41

Availment of input tax credit

Section 42

Section 43

Section 43A

Section 44

Section 45

Section 46

Notice to return defaulters

Section 47

Levy of late fee

Section 48

Goods and services tax practitioners

PAYMENT OF TAX

Section 49 to Section 53A

Section 49

Payment of tax, interest, penalty and other amounts

Section 49A

Utilisation of input tax credit subject to certain conditions

Section 49B

Order of utilization of input tax credit

Section 50

Interest on delayed payment of tax

Section 51

Tax deduction at source

Section 52

Collection of tax at source

Section 53

Transfer of input tax credit

Section 53A

Transfer of certain amounts

REFUNDS

Section 54 to Section 58

Section 54

Refund of tax

Section 55

Refund in certain cases

Section 56

Interest on delayed refunds

Section 57

Consumer Welfare Fund

Section 58

Utilisation of Fund

ASSESSMENT

Section 59 to Section 64

Section 59

Self assessment

Section 60

Provisional assessment

Section 61

Scrutiny of returns

Section 62

Assessment of non-filers of returns

Section 63

Assessment of unregistered persons

Section 64

Summary assessment in certain special cases

AUDIT

Section 65 to Section 66

Section 65

Audit by tax authorities

Section 66

Special audit

INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67 to Section 72

Section 67

Power of inspection, search and seizure

Section 68

Inspection of goods in movement

Section 69

Power to arrest

Section 70

Power to summon persons to give evidence and produce documents

Section 71

Access to business premises

Section 72

Officers to assist proper officers

DEMANDS AND RECOVERY

Section 73 to Section 84

Section 73

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

Section 74

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

Section 75

General provisions relating to determination of tax

Section 76

Tax collected but not paid to Government

Section 77

Tax wrongfully collected and paid to Central Government or State Government

Section 78

Initiation of recovery proceedings

Section 79

Recovery of tax

Section 80

Payment of tax and other amount in instalments

Section 81

Transfer of property to be void in certain cases

Section 82

Tax to be first charge on property

Section 83

Provisional attachment to protect revenue in certain cases

Section 84

Continuation and validation of certain recovery proceedings

LIABILITY TO PAY IN CERTAIN CASES

Section 85 to Section 94

Section 85

Liability in case of transfer of business

Section 86

Liability of agent and principal

Section 87

Liability in case of amalgamation or merger of companies

Section 88

Liability in case of company in liquidation

Section 89

Liability of directors of private company

Section 90

Liability of partners of firm to pay tax

Section 91

Liability of guardians, trustees, etc

Section 92

Liability of Court of Wards, etc

Section 93

Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 94

Liability in other cases

ADVANCE RULING

Section 95 to Section 106

Section 95

Definitions

Section 96

Constitution of Authority for Advance Ruling

Section 97

Application for advance ruling

Section 98

Procedure on receipt of application

Section 99

Constitution of Appellate Authority for Advance Ruling

Section 100

Appeal to the Appellate Authority

Section 101

Orders of Appellate Authority

Section 101A

Constitution of National Appellate Authority for Advance Ruling

Section 101B

Appeal to National Appellate Authority

Section 101C

Order of National Appellate Authority

Section 102

Rectification of advance ruling

Section 103

Applicability of advance ruling

Section 104

Advance ruling to be void in certain circumstances

Section 105

Powers of Authority, Appellate Authority and National Appellate Authority

Section 106

Procedure of Authority, Appellate Authority and National Appellate Authority

APPEALS AND REVISION

Section 107 to Section 121

Section 107

Appeals to Appellate Authority

Section 108

Powers of Revisional Authority

Section 109

Appellate Tribunal -

Section 110

Omitted

Section 111

Procedure before Appellate Tribunal

Section 112

Appeals to Appellate Tribunal

Section 113

Orders of Appellate Tribunal

Section 114

Omitted

Section 115

Interest on refund of amount paid for admission of appeal

Section 116

Appearance by authorised representative

Section 117

Appeal to High Court

Section 118

Appeal to Supreme Court

Section 119

Sums due to be paid notwithstanding appeal, etc

Section 120

Appeal not to be filed in certain cases

Section 121

Non appealable decisions and orders

OFFENCES AND PENALTIES

Section 122 to Section 138

Section 122

Penalty for certain offences

Section 123

Penalty for failure to furnish information return

Section 124

Fine for failure to furnish statistics

Section 125

General penalty

Section 126

General disciplines related to penalty

Section 127

Power to impose penalty in certain cases

Section 128

Power to waive penalty or fee or both

Section 129

Detention, seizure and release of goods and conveyances in transit

Section 130

Confiscation of goods or conveyances and levy of penalty

Section 131

Confiscation or penalty not to interfere with other punishments

Section 132

Punishment for certain offences

Section 133

Liability of officers and certain other persons

Section 134

Cognizance of offences

Section 135

Presumption of culpable mental state

Section 136

Relevancy of statements under certain circumstances

Section 137

Offences by companies

Section 138

Compounding of offences

TRANSITIONAL PROVISIONS

Section 139 to Section 142

Section 139

Migration of existing taxpayers

Section 140

Transitional arrangements for input tax credit

Section 141

Transitional provisions relating to job work

Section 142

Miscellaneous transitional provisions

MISCELLANEOUS

Section 143 to Section 174

Section 143

Job work procedure

Section 144

Presumption as to documents in certain cases

Section 145

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146

Common Portal

Section 147

Deemed exports

Section 148

Special procedure for certain processes

Section 149

Goods and services tax compliance rating

Section 150

Obligation to furnish information return

Section 151

Power to collect statistics

Section 152

Bar on disclosure of information

Section 153

Taking assistance from an expert

Section 154

Power to take samples

Section 155

Burden of proof

Section 156

Persons deemed to be public servants

Section 157

Protection of action taken under this Act

Section 158

Disclosure of information by a public servant

Section 159

Publication of information in respect of persons in certain cases

Section 160

Assessment proceedings, etc., not to be invalid on certain grounds

Section 161

Rectification of errors apparent on the face of record

Section 162

Bar on jurisdiction of civil courts

Section 163

Levy of fee

Section 164

Power of Government to make rules

Section 165

Power to make regulations

Section 166

Laying of rules, regulations and notifications

Section 167

Delegation of powers

Section 168

Power to issue instructions or directions

Section 168A

Power of Government to Extend Time in Special Circumstances

Section 169

Service of notice in certain circumstances

Section 170

Rounding off of tax, etc

Section 171

Anti profiteering measure

Section 172

Removal of difficulties

Section 173

Amendment of certain Acts

Section 174

Repeal and saving