TaxTMI 
TaxTMI 
Will Petrol Pump owner file monthly return under UP VAT Laws. On monthly sale and purchase, tax shall be levied on outward supplies after considering tax on inward supplies. Please guide the same.
APPLICABILITY OF MONTHLY RETURN UP VAT ON PETROLEUM PRODUCTS OR CNG PRODUCTS
10 May 2026 
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Value added tax compliance for petrol pump dealers continues for petroleum products outside GST, with monthly returns and input credit rules.
Petrol pump dealers dealing in petrol, diesel or CNG in Uttar Pradesh remain subject to VAT compliance for petroleum products outside GST. If registered under the Uttar Pradesh VAT regime and required to file periodically, monthly return filing may apply according to turnover or classification. VAT liability is computed by reducing eligible input tax credit from output tax on sales, subject to statutory restrictions on input credit for petroleum-related purchases. (AI Summary)
Petrol pump dealers dealing in petrol, diesel or CNG in Uttar Pradesh remain subject to VAT compliance for petroleum products outside GST. If registered under the Uttar Pradesh VAT regime and required to file periodically, monthly return filing may apply according to turnover or classification. VAT liability is computed by reducing eligible input tax credit from output tax on sales, subject to statutory restrictions on input credit for petroleum-related purchases. (AI Summary)