UP VAT: Registration, Rates & Returns in Uttar Pradesh


Please Note: VAT does not apply any more. Kindly refer to GST Registration instead.

हिंदी में जानकारी के लिए यहां क्लिक करें

The Uttar Pradesh VAT Act, 2008 regulates all matters related to Value-added Tax in Uttar Pradesh, by far the largest Indian state. With a GDP of over Rs. 10 lakh crore, Uttar Pradesh has over seven lakh dealers registered under the Act. Let’s find out all about VAT Registration in UP, starting with how to get registered, what rates VAT is charged at and the returns process.

Uttar Pradesh VAT Registration

A VAT Registration is necessary in Uttar Pradesh in any of the following cases:

1. The dealer’s turnover is over Rs. 41,666 per month.
2. The dealer sells items imported from any other state or manufactures items using components manufactured in another state.
3. The dealer is registered under Central Sales Tax.
4. The dealer resides outside Uttar Pradesh but is selling or manufacturing items within the state.
5. If they are commission agents, liquor sellers, cold storage units or brokers.

The procedure for VAT Registration in Uttar Pradesh is the same as in any other part of India. You can download the entire Uttar Pradesh VAT Act, 2008 here. The following forms will be required as part of the application:

1. VAT I (Treasury Form 209)
2. VAT V (Certificate for sale of VAT goods)
3. VAT VII (Application for Registration)
4. VAT IV (Discontinuation of Business)
5. VAT VI (Certificate for Purchase of VAT Goods)
6. VAT XIV (Application for Transporter Registration)

Uttar Pradesh VAT Return Filing

The frequency with which returns need to be filed depends on the business you’re in, in Uttar Pradesh. Those involved in sensitive businesses such as oil, iron-steel, coal, medicine, cement, electronic goods must file VAT returns on the last day of each month.

However, dealers in other businesses can file their VAT returns 20 days from the last day of the preceding month. Annual VAT returns must also be filed, before or on October 31 for the preceding assessment year. Payment must also be made on all VAT collections by the return filing date (i.e. the deadlines for both are the same).

Download Files: All VAT Returns must be filed on the UP Commercial Tax Website. On the homepage, you will find a link to the excel file required to complete your returns. There is a single file containing 10 sheets. Much of the information need be filled just once; only three out of the 10 sheets require new information to be filled every month.

Offline Tool: On the Commercial Taxes website, you will also find the offline tool version 5.0, which will check whether you’ve correctly filled the Excel files. If you have filled them in correctly, you just need to ZIP the files using the tool and are now ready to upload them.

Login: Uploading the return will require you to go to the UP VAT Return page. You can login to your account using the username and password given to you when you registered with the state government. If you’re logging in for the first time, you may be asked to change your password.

New Token Generation: On logging in, you will have the option to ‘Proceed to E-Return Filing’ and be redirected to the Menu page of e-return filing. Now you can select New Token Generation. You must select the period for which you wish to file the returns. Usually, it is for the prior month.

New and Old Returns: You will now find that there are two versions under which you can file the returns: an old and a new version. The old version is for returns prior to (and including) February 2010 and the new version is for returns after February 2010. Accordingly, generate the token and register your digital signature (if you have one).

Upload ZIP Files: You’re now almost ready to upload your files. You first need to return to the main menu and then select ‘Form-24 File Upload’. You will need to enter the token number and hit submit. Now upload the zipped files using the offline tool version 5.0. The data will be ported to the government only the next day, so don’t bother if you find out that your data has not yet been processed.

Generating the Receipt: The next day, you will find that the corresponding reports have been generated. You can now view the final receipt. Your e-returns have now been filed.

Uttar Pradesh VAT Rates

Exempt 1% 4% (Industrial) 4% (IT) 12.50%
Agricultural implements Gold Sodium metasilicates of potassium Word processing machine Items not included elsewhere
Books and journals including Braille, charts and maps Silver Nickel ores Electronic calculator
Aids used by the handicapped Bronze Nickel concentrates Transmission apparatus
Cotton yarns Precious Metals Copper ores Microphone
Wooden crates Diamonds Cyclic Hydrocarbons IT software
Used motor vehicles Emeralds Magnesium Trisilicate Multimedia Speaker
Silk yarns Pearls Copper concentrates Electronic fuses
Rubies Precious metal ores and concentrates Switches
Uranium ores Connectors
Gold Thorium ores Relays
Silicates Radio communication receiver
Silicates of sodium
Sodium metasilicates
Commercial alkali metal
A lawyer with 14 years' experience, Vikram has worked with several well-known corporate law firms before joining Vakilsearch.