TaxTMI 
TaxTMI 
TaxTMI 
UP VAT CHECK LIST
The below presented table shows some of the compliance areas in UP VAT Act, 2008:
S. No. | Particulars | Due date | Form no. | Section/Rule | Remarks |
1 | Application for registration | Within 30 days from the date on which dealer has become liable to pay tax. | Form VII, except Form VII-G for Govt. Dept. | Section 17, Rule 32 | If the dealer fails to apply, Penalty 100 per day during which business is carried. |
2 | Certificate of registration | It is issued generally within 30 days | Form XI | Rule 32(7) |
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3 | Payment of tax | Within 20 days after the end of tax period before Submission of return. Tax payable up to 20TH March for the tax period ending on 31St March shall be deposited up to 25Th March. | Form I, and includes TDS certificates u/s 34 in form XXXIs | Rule 45 | Penalty 20% of net tax payable |
4 | Filing of return(monthly/Quarterly) | Within 20 days after the end of tax period can be extended up to 90 days on application of dealer | Form XXIV | Section 24, rule 45 | If turnover exceeds 25 lakhs the return will be monthly, otherwise quarterly. Penalty Rs. 2000 |
5 | Filing of Annual return | Before 31st October, Assessing office may extend up to 90 days. | Form XXVI A for dealers dealing exclusively in sale and purchase, XXVI B for dealers executing Work Contracts, XXVI for other than above | Rule 45 | To be filed along with Original copy of all declaration and certificates on the basis of which exemption and concession have been claimed |
6 | Revised return | Before due date of filing of next return |
| Section 24, Rule 45 |
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7 | Change of business | Within in 30 days from the date of change in business | Form XII along with form VII or VII-G as the case may be | Section 75, Rule 33 |
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8 | Tax Audit by specified authority |
| Form XXIII along with annual return of turnover. | Section 21(17), Rule 42 |
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9 | Deposit TDS | Within 20 days from the day following last day of the month in which TDS was deducted. |
| Section 34, Rule 45 |
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10 | Filing of Statement of TDS | Before 31st October, for preceding assessment year, A.O. may extend up to 90 days. | Form XXVII for annual return, Submit statement in Form XXV after end of each quarter for quarterly return. | Section 34, Rule 45 |
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11 | Certificate of TDS | To be issued within 20 days after the end of relevant month. | Form XXXI | Rule 49 |
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12 | Notice in case of incomplete/incorrect return | Revised return is to be filed within 15 days of service of notice. |
| Rule 45 | If fails to file a revised return the Assessing Authority shall proceed for assessment u/s 28 |
13 | Application for TAN | Before making any deductions | Form XXIX | Section 34, Rule 49 |
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14 | Certificate of TAN |
| Form XXX | Rule 48 |
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15 | Manner of refund | Application to be made after the end of relevant quarter but before 20th day of succeeding month of the quarter. | Form XLIX | Rule 50,50-A | Refund will be made within 30 days from the receipt of complete application, the dealer have to provide his bank details within 10 days when refund becomes due. |
16 | Refund payment order | Within 18 days from the date when the refund becomes due shall pass refund order to drawing and disbursing officer, the drawing officer within 5 days from the receipt of refund order shall prepare a bill and have to send to treasury department for issuing crossed account payee cheque. | Form XXXIII | Rule 50 |
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17 | Interest on order |
| Form XXXVI | Rule 51 |
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