UTTAR PRADESH VALUE ADDED TAX Act , 2008

The UTTAR PRADESH VALUE ADDED TAX Act , 2008

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	20081
Act Number:	1
Enactment Date:	2008-01-01
Act Year:	2008
Short Title:	The UTTAR PRADESH VALUE ADDED TAX Act , 2008
Department:	Department of State tax
Type:	STATE
Location:	Uttar Pradesh


Schedule 1. (See clause (b) of section-7 of Uttar Pradesh Value Added Tax Ordinance, 2007) Order Appendix Forms
Schedule 2. (See clause (a) of sub -section-(1) of section-4 of the Uttar Pradesh Value Added Tax Ordinance,2007) Order Appendix Forms
Schedule 3. (See clause (b) of sub -section-(1) of section-4 of the Uttar Pradesh Value Added Tax Act, 2008) Order Appendix Forms
Schedule 4. (See clause (c) of sub-section-(1) of section-4 of the Uttar Pradesh Value Added Tax Act, 2008) Order Appendix Forms
Schedule 5. (See clause (d) of sub– section-(1) of section-4 of the Uttar Pradesh Value Added Tax Ordinance, 2007) Order Appendix Forms

Title	Files

Title	Files

Title	Files

Show all section

CHAPTER I

Preliminary

CHAPTER II

Incidence, Levy and Rate of Tax

Chapter III

Registration, Security and Maintenance of Accounts

CHAPTER IV

Assessments, Payment, Recovery and Collection of Tax

CHAPTER V

Refund and Adjustment

CHAPTER VI

Tax Audit, Inspection, Search and Seizure

CHAPTER VII

Check-Post

CHAPTER VIII

Penalty

CHAPTER IX

Appeal, Review and Revision

CHAPTER X

Settlement Commission

CHAPTER XI

Miscellaneous


Section 1. Short title, extent and commencement Show Related Subordinates
Section 2. Definitions Show Related Subordinates
Section 3. Incidence and levy of tax
Section 3-A. A Levy of Additional Tax
Section 4. Levy of tax on turnover of sale Show Related Subordinates
Section 5. Levy of Tax on turnover of purchase
Section 6. Composition of tax liability Show Related Subordinates
Section 6-A. Compounding of tax and penalties in certain cases Show Related Subordinates
Section 7. Tax not to be levied on certain sales and purchases Show Related Subordinates
Section 8. Liability on fraudulent issuance and procurement of tax invoice and sale invoice
Section 9. Liability of firm, association of persons and Hindu undivided family
Section 10. Tax due from deceased person payable by his representatives
Section 11. Tax liability in case of minor or incapacitated person
Section 12. Liability in case of court of wards Show Related Subordinates
Section 13. Input tax credit Show Related Subordinates
Section 14. Reverse input tax credit
Section 15. Net amount of tax payable and treatment of input tax credit exceeding tax liability Show Related Subordinates
Section 16. Burden of proof
Section 17. Registration of dealers Show Related Subordinates
Section 18. Voluntary Registration
Section 19. Security in the interest of revenue Show Related Subordinates
Section 20. Quoting of Taxpayers' Identification Number
Section 21. Accounts and documents to be maintained by dealers Show Related Subordinates
Section 22. Tax invoice, sale invoice and purchase invoice to be issued by a dealer Show Related Subordinates
Section 23. Realization of tax on sale or purchase of goods
Section 24. Submission of tax returns Show Related Subordinates
Section 25. Assessment of tax for a tax period Show Related Subordinates
Section 26. Assessment of tax for an assessment Show Related Subordinates
Section 26-A. Special provision relating to casual traders
Section 27. Self assessment Show Related Subordinates
Section 28. Assessment of tax after examination of Records Show Related Subordinates
Section 29. Assessment of tax of turnover escaped from assessment
Section 30. Rounding off of turnover and tax
Section 31. Rectification of mistakes
Section 32. Power to set aside exparte order of assessment or penalty
Section 33. Payment and recovery of tax Show Related Subordinates
Section 34. Tax deduction at source Show Related Subordinates
Section 35. Allotment of tax deduction number to a person responsible for making tax deduction at source.
Section 36. Recovery or refund of petty amounts to be ignored
Section 37. Recovery of tax in case of a company under liquidation
Section 38. Liability of director of limited company in liquidation
Section 39. Power to grant installment
Section 40. Refund and adjustment Show Related Subordinates
Section 40-A. Withholding of refund in certain cases
Section 41. Provisional refund Show Related Subordinates
Section 42. Treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act Show Related Subordinates
Section 43. Procedure for disbursement of amount wrongly realised by dealers as tax
Section 44. Tax Audit Show Related Subordinates
Section 45. Power to order production of accounts documents and power of entry, inspection, search and seizure
Section 46. Power of search, inspection and seizure in case of a person other than dealer
Section 47. Power to seek information and to issue summons
Section 48. Power to seize goods
Section 50. Import of Goods into the State by road against declaration
Section 51. Import of goods into the state by rail, air, post, river or rope way
Section 52. Provisions for goods passing through the state
Section 53. Power to seek assistance from police
Section 54. Penalties in certain cases Show Related Subordinates
Section 55. Appeal
Section 56. Revision by the Commissioner
Section 57. Tribunal
Section 58. Revision by High Court in special cases
Section 58-A. Monetary limits for filing of appeal or revision
Section 59. Determination of disputed question by the Commissioner
Section 60. Orders against which no appeal or revision shall lie
Section 61. Additional evidence in appeal
Section 62. Constitution of the Settlement Commission
Section 63. Staff of the Settlement Commission
Section 64. Reference of case to the Settlement Commission Show Related Subordinates
Section 65. Procedure to be adopted by the Commission
Section 66. Objections relating to jurisdiction
Section 67. Indemnity
Section 68. Bar to certain proceedings
Section 69. Certain information to be confidential
Section 70. Allotment of commodity code
Section 71. Facility for sick industrial units
Section 72. Fees in certain cases
Section 73. Transfer to defraud revenue void
Section 74. Power to issue notifications Show Related Subordinates
Section 75. Information to be furnished regarding change of business
Section 76. Power to collect statistics
Section 77. Tax to be first charge on property
Section 78. Board of State Taxes
Section 79. Power to make rules
Section 80. Power to remove difficulties
Section 81. Repeal and saving Show Related Subordinates

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Year	Description	Files
24-12-2007	noti_3121_hindi
31-12-2007	Noti_3177_hindi
10-01-2008	Noti_67_10012008_hindi
10-01-2008	Noti_14_10012008_hindi
30-01-2008	noti_1642_hindi
04-02-2008	noti_251_hindi
08-02-2008	Noti_587_hindi
13-02-2008	noti_412_hindi
25-02-2008	noti_594_25022008_hindi
04-03-2008	noti_767_hindi
04-03-2008	noti_570A_hindi
04-03-2008	noti_763_hindi
04-03-2008	noti_764_hindi
04-03-2008	noti_765_hindi
04-03-2008	noti_766_hindi
26-03-2008	noti_no_875_hindi
26-03-2008	noti_no_879_hindi
28-03-2008	noti_no_466_hindi
31-03-2008	noti_2137_31032008_hindi
01-04-2008	noti_no_876_hindi
09-04-2008	noti_no_1021_09042008_hindi
17-04-2008	noti_no_1203_17042008_hindi
12-05-2008	noti_1412_12052008_hindi
13-05-2008	noti_1333_13052008_hindi
16-05-2008	noti_1333_16052008_hindi
19-05-2008	noti_no_42_19052008_hindi
27-05-2008	noti_no_54_27052008_hindi
30-05-2008	noti_1531_30052008_hindi
30-05-2008	noti_1533_30052008_hindi
24-09-2008	noti_2760_24092008_hindi
27-05-2009	noti_no_796_hindi
29-05-2009	noti_no_1045_hindi
29-05-2009	noti_no_1169_hindi
29-05-2009	noti_no_1170_hindi
27-08-2009	noti_no_1225_hindi
27-08-2009	noti_no_1754_hindi
27-08-2009	noti_no_1230_hindi
27-08-2009	noti_no_1980_hindi
28-08-2009	noti_no_1984_hindi
02-09-2009	noti_no_2096(3)_hindi
02-09-2009	noti_no_2096_hindi
07-10-2009	noti_no_1586_hindi
24-11-2009	noti_no_2372_hindi
04-12-2009	noti_no_2581_hindi
19-01-2010	noti_no_122_hindi
19-02-2010	noti_no_246_hindi
19-02-2010	noti_no_307_hindi
24-02-2010	noti_no_247_hindi
11-03-2010	noti_no_1439_hindi
26-04-2010	noti_no_484_hindi
13-05-2010	noti_no_485_hindi
28-06-2010	noti_no_901_hindi
28-06-2010	noti_no_939_hindi
20-08-2010	noti_no_1101_hindi
22-09-2010	noti_no_1335_hindi
12-10-2010	noti_no_1792_hindi
09-01-2011	noti_no_930_hindi
31-03-2011	noti_no_419_hindi
31-03-2011	noti_no_420_hindi
31-03-2011	noti_no_422_hindi
31-03-2011	noti_no_389_hindi
31-03-2011	noti_no_391_hindi
31-03-2011	noti_no_418_hindi
31-03-2011	noti_no_421_hindi
23-05-2011	noti_no_569_hindi
23-05-2011	noti_no_566_hindi
09-03-2012	Noti_no_917_hindi
09-03-2012	Noti_no_1863_hindi
09-03-2012	Noti_no_1813_hindi
23-03-2012	noti_no_186_hindi
09-05-2012	Noti_No_273_hindi
09-05-2012	Noti_No_188_hindi
09-05-2012	Noti_No_919_hindi
09-05-2012	Noti_No_918_hindi
19-05-2012	noti_no_385_hindi
26-06-2012	Noti_no_2046_Hindi
30-06-2012	noti_no_564_hindi
30-06-2012	noti_no_565_hindi
09-07-2012	Noti_no_898_hindi
09-07-2012	Noti_no_899_hindi
17-07-2012	noti-1096_17072012_hindi
24-08-2012	noti_no_745_hindi
30-08-2012	noti_no_855_hindi
30-08-2012	noti_no_869_hindi
31-08-2012	Noti_no_916_hindi
21-09-2012	Noti_no_940_hindi
26-09-2012	Noti_no_1798_Hindi
26-09-2012	Noti_no_2046-1_Hindi
10-10-2012	Noti_no_1070_hindi
10-10-2012	Noti_no_1071_hindi
01-02-2013	noti_119_1feb13_hindi
04-04-2013	noti_356_4Apr13_hindi
29-04-2013	Noti_no_546_29042013_hindi
13-05-2013	noti_no_603 dt 130513_hindi
13-05-2013	noti_no_623 dt 130513_hindi
16-05-2013	noti_no_604_hindi
16-05-2013	noti_no_643_hindi
22-05-2013	Noti_no_606_Hindi
30-05-2013	Noti_no_701_dt 30-05-2013 hindi
07-06-2013	Noti_no_754_hindi_Dt.07062013
13-06-2013	noti_no_729_hindi_130613
13-06-2013	noti_no_730_hindi_130613
08-07-2013	Noti_no_857_Hindi_08072013
26-09-2013	Noti_no_1039_hindi_26092013
07-10-2013	Noti_no_1315_Hindi_07102013
21-11-2013	Noti_no_1542_Hindi_21112013
21-11-2013	Noti_no_1541_Hindi_21112013
24-12-2013	Noti_no_1690_Hindi_24122013
30-12-2013	Noti_no_1730_Hindi_30122013
30-12-2013	Noti_no_1731_Hindi_30122013
10-01-2014	noti_41_10Jan14_hin
10-01-2014	noti_42_10Jan14_hin
12-02-2014	noti_187_12Feb14_hin
12-02-2014	noti_188_12Feb14_hin
26-05-2014	Noti_no_630_26052014_Hindi
11-06-2014	Noti_no_611_11062014_hindi
12-06-2014	Noti_no_613_12062014_hindi
12-06-2014	Noti_no_587_12062014_hindi
27-06-2014	Noti_no_684_27062014_hin
11-07-2014	noti_no_1459_hindi
28-07-2014	Noti_no_1014_hindi
04-09-2014	Noti_no_1109_04092014_hindi
26-09-2014	noti_no_1270_hindi
26-09-2014	Noti_no_1271_Hindi
07-10-2014	noti_697_hindi
07-10-2014	noti_683_hindi
20-11-2014	Noti_1574_20112014_Hindi
12-12-2014	Noti_no_1718_121214_hindi
19-12-2014	Noti_no_1797_Hindi
19-12-2014	Noti_no_1795_hindi
19-12-2014	Noti_no_1796_Hindi
26-12-2014	gazette
29-12-2014	noti_1834_29Dec14_hindi
28-01-2015	noti_136_hindi
13-02-2015	noti_221_13Feb15_hindi
13-02-2015	noti_222_13Feb15_hindi
12-03-2015	noti_292_12Mar15_hindi
30-03-2015	Noti_437_hindi
08-04-2015	Noti_no_749_hindi
29-05-2015	Noti_no_722_hindi_29052015
01-06-2015	Noti_729_hindi_01062015
06-07-2015	Noti_905_Hindi_06072015
14-07-2015	noti_no_685 dt 14jul15
22-07-2015	Noti_no_1041_hindi
31-07-2015	NOTI_NO_1042_HINDI
03-09-2015	Noti_no_1309_hindi_03092015
11-09-2015	Noti_no_1291_11092015_Hindi
15-09-2015	Noti_no_1371_150915_Hindi
14-10-2015	Noti_1422_14102015_hindi
14-10-2015	Noti_1421_14102015_hindi
14-10-2015	Noti_1423_14102015_hindi
14-10-2015	Noti_1498_14102015_hindi
08-12-2015	Noti_1708_08122015_hindi
08-12-2015	Noti_1709_08122015_hindi
14-12-2015	Noti_no_1821_141215_hindi
14-12-2015	Noti_no_1822_141215_hindi
01-01-2016	noti_1979_01Jan16_hindi
03-03-2016	Noti_no_320_03032016_Hindi
03-03-2016	Noti_no_319_03032016_Hindi
11-03-2016	Noti_no_230 dt 11032016_hindi
21-03-2016	Noti_no_430 dt 210316_hindi
04-04-2016	NOti_no_391 dt 040416_hindi
04-04-2016	NOti_no_485 dt 040416_hindi
27-05-2016	Noti_634_27052016_Hindi
02-06-2016	Noti_no_773_020616_Hindi
02-06-2016	Noti_no_774_020616_Hindi
02-06-2016	Noti_no_775_020616_Hindi
29-07-2016	Noti_1062_29Jul16_hindi
26-08-2016	Noti_no_1209_260816_Hindi
26-08-2016	Noti_no_11119_260816_Hindi
16-09-2016	Noti_1338_16092016_Hindi
21-09-2016	Noti_no_1343_210916_HINDI
21-09-2016	Noti_no_1341_210916_Hindi
21-09-2016	Noti_no_1342_210916_Hindi
14-10-2016	Noti_no_1463_141016_Hindi
20-10-2016	Noti_no_1490_201016_Hindi
02-12-2016	Noti_no_1625_021216_Hindi
15-12-2016	Noti_no_1718_151216_hindi
29-12-2016	Noti_no_1751_291216_Hindi

Year	Description	Files
19-05-2005	Circular_no_0910011_00001
26-06-2006	Circular_no_0910026_00001
06-12-2007	circular_no_427_06122007_00001
16-12-2007	circular_no_472_26122007_00001
29-12-2007	circular_no_479_29122007_00001
03-01-2008	circular_no_2141_03012008
04-01-2008	Circular_no_1653_04012008
08-01-2008	Circular_no_496_08012008_00001
08-01-2008	ciruclar_no_495_08012008_00001
10-01-2008	circular_no_1709_10012008
11-01-2008	circular_no_0809076_00001
14-01-2008	circular_no_512_14012008_00001
14-01-2008	circular_no_511_14012008_00001
15-01-2008	Circular_no_2191_15012008
17-01-2008	circular_1792_17012008
21-01-2008	cirular_no_1803_21012008
21-01-2008	cirular_no_1801_21012008
21-01-2008	circular_no_534_21012008_00001
22-01-2008	circular_no_2265_22012008
23-01-2008	Circular_no_539_23012008_00001
23-01-2008	circular_1787_23012008_00001
24-01-2008	cirular_no_1830_24012008
25-01-2008	circular_no_550_25012008_00001
29-01-2008	circular_no_0809097
04-02-2008	Circular_No_2324_04022008
05-02-2008	Circular_No_2333_05022008
05-02-2008	Circular_No_2334_05022008
05-02-2008	Circular_No_2335_05022008
07-02-2008	circular_no_587_07022008_00001
11-02-2008	cirular_no_1893_11022008
11-02-2008	cirular_no_1901_11022008
13-02-2008	Circular_no_ 596_13022008_00001
14-02-2008	Circular_no_599_14022008_00001
18-02-2008	circular_no_1935_18022008
19-02-2008	circular_no_2426_19022008
19-02-2008	circular_no_621_19022008_00001
20-02-2008	circular_no_1969_20022008_00001
22-02-2008	circular_no_1963_22022008
25-02-2008	circular_no_626_25022008_00001
25-02-2008	circular_no_950_25022008_00001