UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

No: 17 Dated: May, 19 2017

UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

-: PRELIMINARY :-

1. Short title, extent and commencement -
(1) This Act may be called the Uttar Pradesh Goods and Services Tax Act, 2017.
(2) It extends to the whole of the Uttar Pradesh
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Definitions -
In this Act, unless the context otherwise requires,-
2(1). "actionable claim"
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 (4 of 1882);
2(2). "address of delivery"
In this Act, unless the context otherwise requires,-
(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;
2(3). "address on record"
In this Act, unless the context otherwise requires,-
(3). "address on record" means the address of the recipient as available in the records of the supplier;