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THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

उत्तर प्रदेश माल और सेवा कर अधिनियम, 2017

Uttar Pradesh
Act number
1 of 2017
Department
State tax
Enacted
19 May 2017

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

187 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definitions
  3. Section 3Officers under this Act
  4. Section 4Appointment of officers
  5. Section 5Powers of officers
  6. Section 6Authorisation of officers of central tax as proper officer in certain circumstances
  7. Section 7Scope of supply
  8. Section 8Tax liability on composite and mixed supplies
  9. Section 9Levy and collection
  10. Section 10Composition levy
  11. Section 11Power to grant exemption from tax
  12. Section 11APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice
  13. Section 12Time of supply of goods
  14. Section 13Time of supply of services
  15. Section 14Change in rate of tax in respect of supply of goods or services
  16. Section 15Value of taxable supply
  17. Section 16Eligibility and conditions for taking input tax credit
  18. Section 17Apportionment of credit and blocked credits
  19. Section 18Availability of credit in special circumstances
  20. Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
  21. Section 20Manner of distribution of credit by Input Service Distributor
  22. Section 21Manner of recovery of credit distributed in excess
  23. Section 22Persons liable for registration
  24. Section 23Persons not liable for registration
  25. Section 24Compulsory registration in certain cases
  26. Section 25Procedure for registration
  27. Section 26Deemed registration
  28. Section 27Special provisions relating to casual taxable person and non-resident taxable person
  29. Section 28Amendment of registration
  30. Section 29Cancellation or suspension of registration
  31. Section 30Revocation of cancellation of registration
  32. Section 31Tax invoice
  33. Section 31AFacility of digital payment to recipient.
  34. Section 32Prohibition of unauthorised collection of tax
  35. Section 33Amount of tax to be indicated in tax invoice and other documents
  36. Section 34Credit and debit notes
  37. Section 35Accounts and other records
  38. Section 36Period of retention of accounts
  39. Section 37Furnishing details of outward supplies
  40. Section 38Communication of details of inward supplies and input tax credit
  41. Section 39Furnishing of returns
  42. Section 40First return
  43. Section 41Availment of input tax credit
  44. Section 42Omitted
  45. Section 43Omitted
  46. Section 43AOmitted
  47. Section 44Annual return
  48. Section 45Final return
  49. Section 46Notice to return defaulters
  50. Section 47Levy of late fee
  51. Section 48Goods and services tax practitioners
  52. Section 49Payment of tax, interest, penalty and other amounts
  53. Section 49AUtilisation of input tax credit subject to certain conditions
  54. Section 49BOrder of utilization of input tax credit
  55. Section 50Interest on delayed payment of tax
  56. Section 51Tax deduction at source
  57. Section 52Collection of tax at source
  58. Section 53Transfer of input tax credit
  59. Section 53ATransfer of certain amounts
  60. Section 54Refund of tax
  61. Section 55Refund in certain cases
  62. Section 56Interest on delayed refunds
  63. Section 57Consumer Welfare Fund
  64. Section 58Utilisation of Fund
  65. Section 59Self assessment
  66. Section 60Provisional assessment
  67. Section 61Scrutiny of returns
  68. Section 62Assessment of non-filers of returns
  69. Section 63Assessment of unregistered persons
  70. Section 64Summary assessment in certain special cases
  71. Section 65Audit by tax authorities
  72. Section 66Special audit
  73. Section 67Power of inspection, search and seizure
  74. Section 68Inspection of goods in movement
  75. Section 69Power to arrest
  76. Section 70Power to summon persons to give evidence and produce documents
  77. Section 71Access to business premises
  78. Section 72Officers to assist proper officers
  79. Section 73Determination 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
  80. Section 74Determination 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
  81. Section 74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
  82. Section 75General provisions relating to determination of tax
  83. Section 76Tax collected but not paid to Government
  84. Section 77Tax wrongfully collected and paid to Central Government or State Government
  85. Section 78Initiation of recovery proceedings
  86. Section 79Recovery of tax
  87. Section 80Payment of tax and other amount in instalments
  88. Section 81Transfer of property to be void in certain cases
  89. Section 82Tax to be first charge on property
  90. Section 83Provisional attachment to protect revenue in certain cases
  91. Section 84Continuation and validation of certain recovery proceedings
  92. Section 85Liability in case of transfer of business
  93. Section 86Liability of agent and principal
  94. Section 87Liability in case of amalgamation or merger of companies
  95. Section 88Liability in case of company in liquidation
  96. Section 89Liability of directors of private company
  97. Section 90Liability of partners of firm to pay tax
  98. Section 91Liability of guardians, trustees, etc
  99. Section 92Liability of Court of Wards, etc
  100. Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
  101. Section 94Liability in other cases
  102. Section 95Definitions
  103. Section 96Constitution of Authority for Advance Ruling
  104. Section 97Application for advance ruling
  105. Section 98Procedure on receipt of application
  106. Section 99Constitution of Appellate Authority for Advance Ruling
  107. Section 100Appeal to the Appellate Authority
  108. Section 101Orders of Appellate Authority
  109. Section 101AConstitution of National Appellate Authority for Advance Ruling
  110. Section 101COrder of National Appellate Authority
  111. Section 101BAppeal to National Appellate Authority
  112. Section 102Rectification of advance ruling
  113. Section 103Applicability of advance ruling
  114. Section 104Advance ruling to be void in certain circumstances
  115. Section 105Powers of Authority, Appellate Authority and National Appellate Authority
  116. Section 106Procedure of Authority, Appellate Authority and National Appellate Authority
  117. Section 107Appeals to Appellate Authority
  118. Section 108Powers of Revisional Authority
  119. Section 109Appellate Tribunal -
  120. Section 110Omitted
  121. Section 111Procedure before Appellate Tribunal
  122. Section 112Appeals to Appellate Tribunal
  123. Section 113Orders of Appellate Tribunal
  124. Section 114Omitted
  125. Section 115Interest on refund of amount paid for admission of appeal
  126. Section 116Appearance by authorised representative
  127. Section 117Appeal to High Court
  128. Section 118Appeal to Supreme Court
  129. Section 119Sums due to be paid notwithstanding appeal, etc
  130. Section 120Appeal not to be filed in certain cases
  131. Section 121Non appealable decisions and orders
  132. Section 122Penalty for certain offences
  133. Section 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure
  134. Section 123Penalty for failure to furnish information return
  135. Section 124Fine for failure to furnish statistics
  136. Section 125General penalty
  137. Section 126General disciplines related to penalty
  138. Section 127Power to impose penalty in certain cases
  139. Section 128Power to waive penalty or fee or both
  140. Section 128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
  141. Section 129Detention, seizure and release of goods and conveyances in transit
  142. Section 130Confiscation of goods or conveyances and levy of penalty
  143. Section 131Confiscation or penalty not to interfere with other punishments
  144. Section 132Punishment for certain offences
  145. Section 133Liability of officers and certain other persons
  146. Section 134Cognizance of offences
  147. Section 135Presumption of culpable mental state
  148. Section 136Relevancy of statements under certain circumstances
  149. Section 137Offences by companies
  150. Section 138Compounding of offences
  151. Section 139Migration of existing taxpayers
  152. Section 140Transitional arrangements for input tax credit
  153. Section 141Transitional provisions relating to job work
  154. Section 142Miscellaneous transitional provisions
  155. Section 143Job work procedure
  156. Section 144Presumption as to documents in certain cases
  157. Section 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  158. Section 146Common Portal
  159. Section 147Deemed exports
  160. Section 148Special procedure for certain processes
  161. Section 149Goods and services tax compliance rating
  162. Section 150Obligation to furnish information return
  163. Section 151Power to collect statistics
  164. Section 152Bar on disclosure of information
  165. Section 153Taking assistance from an expert
  166. Section 154Power to take samples
  167. Section 155Burden of proof
  168. Section 156Persons deemed to be public servants
  169. Section 157Protection of action taken under this Act
  170. Section 158Disclosure of information by a public servant
  171. Section 159Publication of information in respect of persons in certain cases
  172. Section 160Assessment proceedings, etc., not to be invalid on certain grounds
  173. Section 168APower of Government to Extend Time in Special Circumstances
  174. Section 161Rectification of errors apparent on the face of record
  175. Section 162Bar on jurisdiction of civil courts
  176. Section 163Levy of fee
  177. Section 164Power of Government to make rules
  178. Section 165Power to make regulations
  179. Section 166Laying of rules, regulations and notifications
  180. Section 167Delegation of powers
  181. Section 168Power to issue instructions or directions
  182. Section 169Service of notice in certain circumstances
  183. Section 170Rounding off of tax, etc
  184. Section 171Anti profiteering measure
  185. Section 172Removal of difficulties
  186. Section 173Amendment of certain Acts
  187. Section 174Repeal and saving