Uttar Pradesh VAT Rules

Short Title, extent and commencement

• This Act may be called the Uttar Pradesh Value Added Sales Tax Act, .......
• It extends to the whole of Uttar Pradesh.
• It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.

Provided that the State Government may appoint different dates for different provisions.

Uttar Pradesh VAT Rules

Definitions

Incidence and levy of tax

Point and rate of tax

Liability of payment of Special Additional Tax

Liability on issuing false tax invoice, etc.

Liability of firm, association of persons and Hindu Undivided Family

Tax due from deceased person payable by his representatives

Tax liability in case of minor or incapacitated person

Liability in case of court of wards, etc

Exemption from tax

Rebate of tax on certain purchase or sale

Input tax credit

Reverse input tax credit

Input tax credit exceeding tax liability

Burden of proof and presumptions

Registration of dealers

Information to be furnished regarding change of business

Security in the interest of revenue

Quoting of Taxpayers' Identification Number, etc

Accounts and documents to be maintained by dealers

Tax invoice, sale invoice, etc. to be issued by dealer

Realisation of tax on sale or purchase of goods

Submission of return

Assessment of tax for a tax period

Assessment for an assessment year

Composition of tax liability

Assessment of tax of turnover escaped from assessment

Assessment of escaped turnover in case of price variation

Rounding off of turnover, tax etc

Rectification of mistakes

Power to set aside exparte order of assessment or penalty

Payment and recovery of tax

Tax deduction at source

Moratorium for payment of tax

Recovery or refund of petty amounts to be ignored

Recovery of tax in case of a company under liquidation

Liability of director of private company in liquidation

Power to grant instalment

Refunds and adjustments

Provisional refund

Withholding of refunds in certain cases

Procedure for disbursement of amount wrongly realised by dealers as tax

Tax audit

Power to order production of accounts and power of entry, inspection, search and seizure

Power of search, inspection and seizure in case of a person other than dealer

Power to seek information, to issue summons etc

Power to seize goods

Establishment of check-posts and barriers

Import of goods into the state by road against declaration

Import of goods into the state by rail, river, air, post or courier

Issue of authorisation for transit of goods through the state

Power to seek assistance from police etc

Offences and prosecution

Offences by companies

Penalties in certain cases

Composition of offences

Review by assessing authority

Appeal

Revision by the commissioner

Tribunal

Review by the tribunal

Revision by high court in special cases

Determination of disputed questions

Orders against which no appeal or revision shall lie

Additional evidence in appeal

Constitution of the Settlement Commission

Staff of the Settlement Commission

Reference of case to the Settlement Commission

Procedure to be adopted by the Commission

Objections to jurisdiction

Indemnity

Bar to certain proceedings

Certain information to be confidential

Power to make rules

Facility for sick industrial unit

Fees in certain cases

Transfer to defraud revenue void

Power to issue notifications

Power to collect statistics

Tax to be first charge on property

Powers of Authorities under the Act

Repeal and saving