Governor issues Ordinance Amending UP GST Act on ISD and Penalty for Unregistered Machines

The Uttar Pradesh Governor issued an ordinance amending the UP GST Act, introducing changes related to Input Service Distributor (ISD) provisions and penalties for unregistered vending machines. The ordinance enhances the compliance framework under the GST regime by ensuring stricter penalties for non-compliance and improving tax administration efficiency. The amendment seeks to streamline provisions related to ISD, ensuring proper utilization of input tax credit. The introduction of penalties for unregistered vending machines reflects the administration’s intent to bring such entities under the GST net. This move aligns with the government’s broader push to increase revenue collection and improve accountability among businesses operating in the informal sector. The ordinance reflects the government’s commitment to refining the GST framework and addressing gaps hindering its effective implementation, thereby promoting better compliance across businesses.