Sagar's Uttar Pradesh GST Act and Rules, 2017 – उत्तर प्रदेश जी.एस.टी. अधिनियम एवं नियमावली 2017 (Diglot Edition 2026)

Sagar Law House, Prayagraj publishes the Diglot Edition 2026 of the Uttar Pradesh Goods and Services Tax Act and Rules, 2017, by Rishi Raj Kapoor, Advocate, High Court, and Ayyub Ali, Additional Commissioner, State Tax (Retired).

A diglot edition prints the Hindi and English texts side by side — द्विभाषी संस्करण. For practice before the State Tax authorities in Uttar Pradesh, where notices, replies and orders move between the two languages, having both versions on the same opening is the whole point of the book. It also settles the question that comes up constantly in assessment and appeal: what the Hindi text of a provision actually says.

What the book contains

• The Uttar Pradesh Goods and Services Tax Act, 2017 in full, as amended to date, in Hindi and English.
• The Uttar Pradesh Goods and Services Tax Rules, 2017, with the prescribed forms and procedures.
• Coverage of registration, levy and collection, time and value of supply, input tax credit, returns, payment of tax, refunds, assessment, audit, inspection, search and seizure, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, offences and penalties, and transitional and miscellaneous provisions.
• Schedules to the Act, including activities treated as supply of goods or services and the activities neither supply of goods nor services.

Why this edition

• Diglot — Hindi and English together, the format the State Tax department and the UP Bar actually work in.
• Written and compiled by a High Court advocate and a retired Additional Commissioner of State Tax — the two sides of a GST dispute between them.
• Act and Rules in one volume, so a section and the rule made under it are found together.
• Edition 2026, updated to the amendments in force.
• From Sagar Law House, Prayagraj, a publisher long established in Uttar Pradesh local law.

Who should buy this book

• Advocates and tax practitioners in Uttar Pradesh appearing before State Tax officers, the Appellate Authority and the Tribunal.
• Chartered Accountants, Company Secretaries and Cost Accountants handling UP GST registration, returns, audits and assessments.
• State Tax officers and departmental staff.
• Businesses and accounts departments registered in Uttar Pradesh.
• Law students and competitive examination candidates reading UP local laws, including UP APO and the Uttar Pradesh Judicial Service.