REGISTRATION UNDER UPVAT ACT

[Jasbir Uppal]

Under section 17 (2) of UPVAT act dealer who fails to apply for issue of registration with in 30 days  may apply after depositing late fee. But assessing officer grant registration from the date of application. Pl provide case laws.  

[YAGAY andSUN]

The law is very clear that if you depositing late fees then it is in nature of condoning the offence of not getting the registration Certificate within 30 days from the date you become liable to pay the VAT under UPVAT Act.

The UPVAT Department should mention the date on the registration certificate from which you become liable to collect and deposit the VAT under UPVAT Act, 2008.

I could not find any relevant judgment in this regard.  Please also discuss this matter with you consultant.

AI Summary

Consequences of Late Registration Under UPVAT Act: Section 17(2) Requires Late Fee, Registration Effective From Application Date. A participant in a discussion forum inquired about the consequences of late registration under the UPVAT Act, specifically under section 17(2), which allows dealers to apply for registration after 30 days by paying a late fee. The response clarified that paying the late fee condones the delay, but the registration is granted from the application date. It was suggested that the registration certificate should reflect the date the dealer became liable to collect and deposit VAT. No relevant case law was found, and further consultation with a professional was recommended.