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

Late registration under UPVAT permits registration after late fee deposit, with registration dated from the application. Under section 17(2) UPVAT a dealer may obtain registration after the statutory thirty day period by depositing the late fee; the late fee payment condones the offence of delayed registration. Assessing officers commonly grant registration from the date of application, and the Department should state on the registration certificate the date from which the dealer is liable to collect and deposit VAT. No relevant judicial authority was identified in the reply.