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UP Value Added Tax – Registration and Filing

We efficiently handle the VAT compliances regarding the filing of returns, assessments and appeals for UP VAT.

Value Added Tax or VAT is a form of consumption tax where the seller is required to pay the tax on the value added to a product, material or service.

The basic characteristics of VAT are same but the rules and regulations vary state wise as VAT is a state tax i.e. levied by the state government.

Mandatory registration under UP VAT:

  • Dealers who are involved in inter-state branch transfers.
  • Dealers who make inter-state purchases or sales.
  • Dealers whose turnover exceeds the prescribed total.

Documents Required for Registration under UP VAT:

  • Copy of PAN Card of the Company / partnership / proprietorship
  • Proof of address (any one of the following) of the premise for which registration is sought
  • Self- owned Property – any document like Annual Property tax payment return/receipt showing name of applicant, OR Copy of sale deed etc. along with Utility Bill, OR
  • Rented Property – Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society along with Utility Bill, OR
  • Any other case – NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be(Utility Bill or Registry Copy).
  • MOA and AOA along with Certificate of Incorporation / partnership deed.
  • Power of attorney/Authority Letter would be required in respect of authorized person(s) by the Director of the Company
  • Copy of Board Resolution for applying registration under UP VAT
  • Cancelled Cheque of the Company
  • Email ID and Phone No of Authorized Person
  • Photograph and proof of identity of the person filing the Application.
  • List Of all Directors of the company (on Company Letter Head) along With ID (Pan Card) and Address Proof ( DL, Passport, Bank Statement on later than Six Months)
  • ROC Form 32/ DIR-12 if any change in Directorship of the company
  • Undertaking by the Company for UP VAT Registration (in prescribed Format)
  • Copy of last six month’s bank statement.
  • Address of all the branches and godowns whether in UP or any other state with address proof as mentioned above
  • Registration certificate of VAT and CST of other states
  • Bank Guarantee of Rs. 25000 as VAT security
  • Proof of fee paid for registration

Forms under UP VAT

Forms

Description

Form 7

Registration certificate

Form 24

Periodic return of VAT dealer

Form 24A

Periodic return of contractor

Form 26

Annual return of VAT dealer

Form 26A

Annual return of contractor

Form 23

Audit report

 

Due dates for payment of UP VAT:

  • Monthly Payment
    • 20th of next month after the end of one month.

Due dates for filing of Return

  • Monthly Return
    • 20th of next month after the end of one month.
  • Annual Return
    • 31st October of the next year after the end of the financial year.

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