https://www.taxtmi.com/circulars?id=69905 Refund of security by way of FDR deposited at the time of VAT registration is permitted under Section 19(8) of the Uttar Pradesh VAT Act, 2008 where the amount is no longer required for the purposes of the Act. After the commencement of GST, no security is taken for registration and VAT-era security may be refunded on application, subject to the stated restriction that the arrangement does not apply to traders dealing in non-GST goods. Before release, the authority must verify closure or settlement of VAT matters, absence of dues, pending appeals, penalties, and departmental formalities. en-us Tue, 22 Dec 2020 00:00:00 +0530 Mon, 04 May 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69905 Refund of security by way of FDR deposited at the time of VAT registration is permitted under Section 19(8) of the Uttar Pradesh VAT Act, 2008 where the amount is no longer required for the purposes of the Act. After the commencement of GST, no security is taken for registration and VAT-era security may be refunded on application, subject to the stated restriction that the arrangement does not apply to traders dealing in non-GST goods. Before release, the authority must verify closure or settlement of VAT matters, absence of dues, pending appeals, penalties, and departmental formalities. Circulars GST - States Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69905