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THE UTTAR PRADESH VALUE ADDED TAX Act , 2008

उत्तर प्रदेश मूल्यवर्धित कर अधिनियम, 2008

Uttar Pradesh
Act number
5 of 2008
Department
State tax
Enacted
1 Jan 2008

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

85 sections

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