Can an unregistered dealer of UP Purchase taxable goods from Delhi

[Ramesh Prasad]

Dear All,

My Query is,

Can an unregistered dealer of UP Purchase taxable goods from Delhi from registered dealer and pay Full CST on goods?

If he purchase goods from Delhi and paid full CST on that goods :

1.Can he took the goods through transport from Delhi to UP ?

2.An unregistered dealer requires ROAD PERMIT?

3.Will he has to pay any taxes in UP?

4.Will he has to register first under UP VAT and CST ?

IMPORTANT NOTES :

An Unregistered Dealer has just stared his business.

Annual Turnover Is Below ₹ 4 Lakh.

Thanks and Regards.

[YAGAY and SUN]

Dear Ramesh,

Since you have not crossed the threshold limit, therefore, you are eligible to purchase the goods interstate after paying the appropriate rate of tax on such purchases. You may apply for Transit pass or waybill from UPVAT Department in this regard. There is prescribed procedure has been incorporated in UPVAT Laws. On sale of goods you would have to pay the tax to the UPVAT Department either as VAT or as CST.

For convenience purpose, it is advisable to get the registration under Both the Acts and avail the lower rate of tax on interstate purchases.

Regards,

YAGAY and SUN

[Ramesh Prasad]

Dear Sir,

Thanks for your precious advise.

[hlm educational society society]

Dear All,

My Query is,

Can an unregistered dealer of UP Purchase taxable goods from Delhi from registered dealer and pay Full CST on goods?

If he purchase goods from Delhi and paid full CST on that goods :

1.Can he took the goods through transport from Delhi to UP ?

2.An unregistered dealer requires ROAD PERMIT?

3.Will he has to pay any taxes in UP?

4.Will he has to register first under UP VAT and CST ?

IMPORTANT NOTES :

An Unregistered Dealer has just stared his business.

Annual Turnover Is Below ₹ 4 Lakh.

Thanks and Regards.

AI Summary

Interstate purchase: unregistered buyers may acquire goods after paying applicable tax and obtaining transit documentation.
An unregistered Uttar Pradesh dealer may purchase goods from a registered out of State supplier after paying the applicable inter state tax and must obtain prescribed movement documentation such as a transit pass/waybill under UP VAT procedures. On sale within Uttar Pradesh the dealer remains liable to pay the appropriate tax to the UP VAT authority (as VAT or CST). Registration under the VAT/CST regime is advisable to access lower inter state rates and simplify compliance.