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Vishwanath tripathi (Advocate)     03 March 2008

VAT in U.P. ,registration procedure

dear members, will any person provide me detailed informations regarding VAT,why registration required,what is the procedure ,what are the benefits,if not registered what will happen.


 13 Replies

Prakash Yedhula (Lawyer)     03 March 2008


Frequently Asked Questions

1. What is VAT?

VAT is a multi point levy where the tax paid on local purchases from the registered dealer can be set off against the tax payable on the sale of goods,
other than special goods.

2. How is the method of calculation of determining the tax liability under the present Sales Tax system different from this method ?

In the present Sales tax system, tax liability of a dealer for a particular period is determined using the multiplication method i.e. The taxable turnover of a dealer for a particular period is multiplied by the rate of tax
applicable to that turnover. In VAT, the method adopted is Input Tax Credit method as stated above. This is the only difference between the present Sales Tax system and the VAT.

3. What are the taxes that will be replaced by VAT?

General Sales Tax, Resale Tax, Surcharge, Additional Sales Tax will be replaced by VAT. The Central Sales Tax Act, 1956 regulating the inter-state transactions of sale and purchase will continue. The Entry Tax on Vehicles
and Goods will continue.

4. What are rates of tax under VAT?

The rates are 1%, 4% and 12.5% on goods eligible for input tax credit.

5. Is there any special rate of tax other than above 3 rates?

Yes. There are special rates of tax on certain goods which are kept out of VAT. No input tax credit is allowable for these goods.(e.g) Petrol

6. Who are dealers under VAT?

A dealer is a person who purchases, sells, supplies or distributes the goods in the course of his business for valuable consideration. The VAT Act includes:

(1) Local authority, Company, Hindu undivided family,
Association of persons, Firm (2) Casual trader, factor, commission agent, delcredere agent, auctioneer, local branch of the firm or company situated outside the State
(3) Person who effects transfer of property in goods other than by way of sale (4) dealer in hire purchase, works contract, person who transfers right to use the goods
(5) Dealer in eatables including food and drinks (ie., hotels, restaurants and sweet stalls).(6) Port Trust, Railway Administration, Shipping, Transport and
Construction Companies, Air Transport Corporation and
Airlines. (7) Any person holding permit for transport vehicles (8) Tamil Nadu State Road Transport Corporation
(9) Customs Department, Insurance Company, Advertising
Agencies (10) Corporation or Companies of State and Central Governments

7. Who are liable for Registration?

1) Those dealers whose total turnover in respect of purchase and sales in the State is not less than Rs.10 lakhs for a year are to get registered under the Act.

2) The other dealers whose total turnover for a year is not less than Rs.5 lakhs shall get registered.

3) Casual Traders, agent of non-resident dealer and dealers in jewellery irrespective of quantum of turnover shall obtain registration.

4) Those dealers who intend to commence the business, on option, may obtain registration.

8. What is the Registration fee?

The registration fee is Rs.500/- for principal place of business and Rs.50/- for each additional place of business. (Branches, Godowns). No Security Deposit is necessary for Registration, for dealers. There is no renewal of registration under VAT and it is permanent till it is cancelled by the Department or on stoppage of business when reported by the dealer. No security deposit is necessary for Registration.

9. Who is the registering authority?

Head of the assessment circle in whose jurisdiction the dealer’s principal place of business is situated.

10. What is TIN?

The registration number allotted to the dealers is popularly known as TIN i.e. Taxpayer Identification Number. This is a eleven digit number to be quoted in all VAT transactions and correspondence

Vishwanath tripathi (Advocate)     03 March 2008

thanks a lot. Mr. yedhulaprakash ,informaton on VAT is very helpful.

Guest (n/a)     16 March 2008

the upvat registration fees is just Rs100

Ravi Kumar (Lawyer)     01 August 2008


The Input Tax Credit (ITC) of full amount of input tax shall be allowed to every dealerliable to pay tax in respect of capital goods purchased on or after the date on which dealer becomes liable for paymet of tax, if such goods are to be used in manufacture of any taxable goods except non-vat goodsand where such manufactured goods are sold within the state, in the course of inter-state trade or commerce or in the courcse of export of goods out of the territory of India or transffered or consigned outside the State otherwise than as a result of a sale.

balakuamar (owner)     22 December 2010

i am doing bying selling business for the last 2 years without any i almost lost

3.5crore order. why ? with out any govt.authroriation. like regis or vat.

so i go for properitor registration even lawayer are not confident for those registration.they said go for partnership .ok than went to stamp vendor they are having draft for deed .

but the bankar says,we need deed and certificate of partner ship registration.than i go for govt registration deportment site and make a print and copy(cd) hand over to the stamp vendor

the process still on going the stamp vendor waiting for registerar result.

2. vat:its differ state to state or not

in here we need commercial building rentel agreement,and electricity card (its a rentel card in owner name)

but these are not specified in the government website ( for eligiable)

why thery there not given vat redence based new enterpruner  

we are having experience in business , having ration card,voter id, pan card.(sb account 10years)

i suffer lot for the government relus and regulation.





Priyanka Sanchania (Sub-broker)     23 September 2011

Dear Sir, would like to know, payment method of registeration fees.Is it payable at any bank branch. Say, if it is for UP VAT registeration and i want to pay registeration fees from to do it? Also what documents are necessary to carry along with?

Also how to find circle office? can we go to any office location within UP for documents submission or to district office only? please guide...

Pradeep Shukla (Student)     31 August 2012

I had asked a lawyer about vat registration in ghaziabad, he told me that the approximation charge will be around RS.9000.

I sit true?
Please reply

Binod Kr. Sinha (Service)     09 January 2013

Sir, I wnat to change my sales tax authority from Kanpur to Noida . I have Registered office and warehouse at kanpur and manufacturing Plant at noida. I want toshift my sales tax territories from kanpur to Noida. please let us know the procedure i have to follow. Please brief me detail regarding change the sales tax office and procedure i have to follow

V.Devananda Narasimham (Advocate)     09 January 2013

Please refer Sec.17 andm 75 of the UPVAT Act, 2008

Dr.Savita Yadav (Director)     01 February 2014

How can I get My Properietory Firm Registered in Ghaziabd for Sales Tax- UP VAT and TIN Number:

Kindly let meknow the:

  • Application Fee
  • Procedure -Can apllicatin be submitted on line also if  so Please give the link.
  • Documents to be submitted?
  • Can fees also  be paid on line?
  • Does It necessary to appoint a Lawyer.
  • How much time it takes.
  • Addres of Office for Vasundhara,Ghaziabad.

Kindly let clarify all the points.

VIKASH GUPTA (Company Secretary)     15 February 2014

Dear Members,

Please refer enclosed checklist for VAT Registration in Noida (Uttar Pradesh)

Thanks & Regards



Attached File : 755375048 vat regitration requirements in noida.pdf downloaded: 261 times

VIKASH GUPTA (Company Secretary)     15 February 2014


Documents required for VAT and CST Registration in Noida

1.       Proof of Business Premises:-Rent Agreement/Allotment/ Possession Letter/Registry papers along with Electricity bill of Landlord/owner.

• Stamp Paper Required for Rent Agreement- e.g. Rent RS. 5000/- Period 11              Months. For Noida stamp paper required (5000X11) =55000*2% i.e RS 1100/- & For Ghaziabad 4% i.e RS. 2200/-

2.       Four Photographs of Proprietor/Authorized Signatory/ Applicant Director/ Partner/ Karta and three Photographs of Rest Director/ Partner/others.


3.        ID- Proof of Proprietor/ Director/ Partner/ Karta- Any Two Election Card / Bank Statement/ PAN/Passport


4.       Residential Address Proof – Rent Agreement/ Allotment/ Possession Letter/Registry papers /Electricity Bill/Telephone Bill


5.       Address of Registered office along with Copy of VAT Registration ( if any)


6.       List of all Branch / Godown in U.P.


7.       Latest Bank Statement of Proprietor/Firm/ Company.


8.       First Purchase and Sales Invoice ( if Available)


9.       List of Traded / Manufactured Goods – Raw Material/ Packing / Consumables and Finished Goods and also give list of Plant & Machinery.


10.   All the above documents required in duplicate and duly self attested along with Rubber Stamp of Firm.

Note: Bank Guarantee Minimum Rs 25,000/-or More as depend upon the Vat office if you want to avail the facility of any Form’s taken from department. Like Form 38/C/F/H etc.

Pleased feel free to contact for any query.




VIKASH GUPTA (Company Secretary)     13 April 2014

Dear Friends, please refer the attachment for check list of documents required for sales tax registration in uttar Pradesh. Please feel free to contact for any doubt. CS VIKASH GUPTA 9313146296 9891786286

Attached File : 288301682 documents required for tin regn. in uttar pradesh.pdf downloaded: 140 times

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