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    <title>APPLICABILITY OF MONTHLY RETURN UP VAT ON PETROLEUM PRODUCTS OR CNG PRODUCTS</title>
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    <description>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.</description>
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      <description>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.</description>
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