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.

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.