Bare Acts

The Uttar Pradesh Value Added Tax Act , 2008

उत्तर प्रदेश मूल्यवर्धित कर अधिनियम, 2008

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Act Details

Act Number:

Act Year:

2008

Location:

Uttar Pradesh

Enactment Date:

1/1/2008

Department:

Department of State tax

Full List of Sections

Preliminary

Section 1 to Section 2

Section 1

Short title, extent and commencement

Section 2

Definitions

Incidence, Levy and Rate of Tax

Section 3 to Section 16

Section 3

Incidence and levy of tax

Section 3A

A Levy of Additional Tax

Section 4

Levy of tax on turnover of sale

Section 5

Levy of Tax on turnover of purchase

Section 6

Composition of tax liability

Section 6A

Compounding of tax and penalties in certain cases

Section 7

Tax not to be levied on certain sales and purchases

Section 8

Liability on fraudulent issuance and procurement of tax invoice and sale invoice

Section 9

Liability of firm, association of persons and Hindu undivided family

Section 10

Tax due from deceased person payable by his representatives

Section 11

Tax liability in case of minor or incapacitated person

Section 12

Liability in case of court of wards

Section 13

Input tax credit

Section 14

Reverse input tax credit

Section 15

Net amount of tax payable and treatment of input tax credit exceeding tax liability

Section 16

Burden of proof

Registration, Security and Maintenance of Accounts

Section 17 to Section 23

Section 17

Registration of dealers

Section 18

Voluntary Registration

Section 19

Security in the interest of revenue

Section 20

Quoting of Taxpayers' Identification Number

Section 21

Accounts and documents to be maintained by dealers

Section 22

Tax invoice, sale invoice and purchase invoice to be issued by a dealer

Section 23

Realization of tax on sale or purchase of goods

Assessments, Payment, Recovery and Collection of Tax

Section 24 to Section 39

Section 24

Submission of tax returns

Section 25

Assessment of tax for a tax period

Section 26

Assessment of tax for an assessment

Section 26A

Special provision relating to casual traders

Section 27

Self assessment

Section 28

Assessment of tax after examination of Records

Section 29

Assessment of tax of turnover escaped from assessment

Section 30

Rounding off of turnover and tax

Section 31

Rectification of mistakes

Section 32

Power to set aside exparte order of assessment or penalty

Section 33

Payment and recovery of tax

Section 34

Tax deduction at source

Section 35

Allotment of tax deduction number to a person responsible for making tax deduction at source.

Section 36

Recovery or refund of petty amounts to be ignored

Section 37

Recovery of tax in case of a company under liquidation

Section 38

Liability of director of limited company in liquidation

Section 39

Power to grant installment

Refund and Adjustment

Section 40 to Section 43

Section 40

Refund and adjustment

Section 40A

Withholding of refund in certain cases

Section 41

Provisional refund

Section 42

Treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act

Section 43

Procedure for disbursement of amount wrongly realised by dealers as tax

Tax Audit, Inspection, Search and Seizure

Section 44 to Section 48

Section 44

Tax Audit

Section 45

Power to order production of accounts documents and power of entry, inspection, search and seizure

Section 46

Power of search, inspection and seizure in case of a person other than dealer

Section 47

Power to seek information and to issue summons

Section 48

Power to seize goods

Check-Post

Section 50 to Section 53

Section 50

Import of Goods into the State by road against declaration

Section 51

Import of goods into the state by rail, air, post, river or rope way

Section 52

Provisions for goods passing through the state

Section 53

Power to seek assistance from police

Penalty

Section 54

Penalties in certain cases

Appeal, Review and Revision

Section 55 to Section 61

Section 55

Appeal

Section 56

Revision by the Commissioner

Section 57

Tribunal

Section 58

Revision by High Court in special cases

Section 58A

Monetary limits for filing of appeal or revision

Section 59

Determination of disputed question by the Commissioner

Section 60

Orders against which no appeal or revision shall lie

Section 61

Additional evidence in appeal

Settlement Commission

Section 62 to Section 65

Section 62

Constitution of the Settlement Commission

Section 63

Staff of the Settlement Commission

Section 64

Reference of case to the Settlement Commission

Section 65

Procedure to be adopted by the Commission

Miscellaneous

Section 66 to Section 81

Section 66

Objections relating to jurisdiction

Section 67

Indemnity

Section 68

Bar to certain proceedings

Section 69

Certain information to be confidential

Section 70

Allotment of commodity code

Section 71

Facility for sick industrial units

Section 72

Fees in certain cases

Section 73

Transfer to defraud revenue void

Section 74

Power to issue notifications

Section 75

Information to be furnished regarding change of business

Section 76

Power to collect statistics

Section 77

Tax to be first charge on property

Section 78

Board of State Taxes

Section 79

Power to make rules

Section 80

Power to remove difficulties

Section 81

Repeal and saving