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

Due dates for payment of UP VAT:

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

Due dates for filing of Return

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