DateTimeZone.ToUtc Function in Power Query
The DateTimeZone.ToUtc function in Power Query returns a DateTimeZone value to the Utc time zone by applying the timezone offset calculation.
Syntax
 DateTimeZone.ToUtc(dateTimeZone as nullable datetimezone) as nullable datetimezone 
Example: Let’s the current date and time in my system is 12 April 2025, 1:10 PM and my timezone is +5:30 to UTC.
Power Query M
let
    Source = DateTimeZone.ToUtc(DateTimeZone.LocalNow())
in
    Source       The output of the above code is 2025-04-12T07:40:29.7719175+00:00. Here, it returns the datetimezone value of UTC.
Example:
Power Query M
let
    Source = DateTimeZone.ToUtc(#datetimezone(2025,2,25,4,45,20,5,30))
in
    Source        The output of the above code is 24-02-2025 23:15:20 +00:00.