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UP VAT: Registration, Rates & Returns In Uttar Pradesh

Traders in UP got a big relief after the state started a facility to hear the old tax cases at the earliest. The pending VAT cases for 2016-17 will now be heard online. All traders will have to download the 'Dealer e passbook' app. The state's commercial tax commissioner issued this instruction on 11 September 2020.


Uttar Pradesh traders got a big relief after a facility was started to hear the old tax cases at the earliest in Uttar Pradesh. The pending VAT cases for 2016-17 will now be heard online. All traders will have to download the ‘Dealer e passbook’ app. The state’s commercial tax commissioner Amrita Soni issued this instruction on 11 September 2020.

The Honourable Chief Minister of Uttar Pradesh has confirmed that VAT on diesel and petrol would be raised respectively by ₹2 per litre and ₹1 per litre. It then became effective from midnight of 6 May 2020.

India could offer relaxation on various tax compliances, addressing demands from taxpayers for easing up on regulations amid the COVID-19 outbreak. State tax authorities in Maharashtra and Goa have already granted relaxations for filing value-added tax assessments for previous years. Sources told ET that the deadline for filing GST returns, which is otherwise set to begin this week, from 20 March, is likely to be extended.

The UP Government has decided to increase VAT on petrol and diesel from 6 May at midnight. VAT was increased by ₹ 2 per litre and ₹ 1 per litre on petrol and diesel, respectively. This was done to cover the Government expenses because of the COVID-19 situation.

Due to the severe Covid 19’s economic effect, the government is extending the filing of Returns for March, April and May 2020 and composition returns as per GST 30 June.

Uttar Pradesh VAT Registration

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

  1. The dealer’s turnover is over ₹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 the Central Sales Tax.
  4. The dealer resides outside Uttar Pradesh but sells or manufactures 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).
Navigate through Vakilsearch’s Guide to GST Registration for insightful and comprehensive assistance

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, and electronic goods must file Value Added Tax 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 31 October 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).

Check out the Uttar Pradesh Department of Commercial Taxes.

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 ten sheets. Much of the information needs to be filled in just once; only three out of the ten sheets require new information to be filled in 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 in the Excel files. If you have filled them incorrectly, you need to ZIP the files using the tool and are now ready to upload them.


Uploading the return will require you to go to the UP VAT Return page. You can log in to your account using the username and password you gave when registering 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 before (including) February 2010, and the new version is for returns after February 2010. (xanax without insurance price) 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 must return to the main menu and 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.

Check out the Commercial Taxes Department of Uttar Pradesh to explore more on the Dealer services and department services.

Uttar Pradesh Value-Added Tax Rates

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However, there is no longer any Value Added Tax. Please refer to GST Registration in its place. The vast majority of India’s largest state, Uttar Pradesh, is governed by the Uttar Pradesh VAT Act, 2008, which governs all topics about the value-added tax.

Over 7 lakh dealers are registered under the Act in Uttar Pradesh, with a GDP of over 10 lakh crore. Let’s learn everything there is to know about UP VAT Registration, starting with how to register, the VAT rates that are applied, and the procedure for filing returns.

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