The UTTAR PRADESH VALUE ADDED TAX Act , 2008
uttar-pradesh · 2008
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Incidence and levy of tax
- S. 4Levy of tax on turnover of sale
- S. 5Levy of Tax on turnover of purchase
- S. 6Composition of tax liability
- S. 7Tax not to be levied on certain sales and purchases
- S. 8Liability on fraudulent issuance and procurement of tax invoice and sale invoice
- S. 9Liability of firm, association of persons and Hindu undivided family
- S. 10Tax due from deceased person payable by his representatives
- S. 11Tax liability in case of minor or incapacitated person
- S. 12Liability in case of court of wards
- S. 13Input tax credit
- S. 14Reverse input tax credit
- S. 15Net amount of tax payable and treatment of input tax credit exceeding tax liability
- S. 16Burden of proof
- S. 17Registration of dealers
- S. 18Voluntary Registration
- S. 19Security in the interest of revenue
- S. 20Quoting of Taxpayers' Identification Number
- S. 21Accounts and documents to be maintained by dealers
- S. 22Tax invoice, sale invoice and purchase invoice to be issued by a dealer
- S. 23Realization of tax on sale or purchase of goods
- S. 24Submission of tax returns
- S. 25Assessment of tax for a tax period
- S. 26Assessment of tax for an assessment
- S. 27Self assessment
- S. 28Assessment of tax after examination of Records
- S. 29Assessment of tax of turnover escaped from assessment
- S. 30Rounding off of turnover and tax
- S. 31Rectification of mistakes
- S. 32Power to set aside exparte order of assessment or penalty
- S. 33Payment and recovery of tax
- S. 34Tax deduction at source
- S. 35Allotment of tax deduction number to a person responsible for making tax deduction at source.
- S. 36Recovery or refund of petty amounts to be ignored
- S. 37Recovery of tax in case of a company under liquidation
- S. 38Liability of director of limited company in liquidation
- S. 39Power to grant installment
- S. 40Refund and adjustment
- S. 41Provisional refund
- S. 42Treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act
- S. 43Procedure for disbursement of amount wrongly realised by dealers as tax
- S. 44Tax Audit
- S. 45Power to order production of accounts documents and power of entry, inspection, search and seizure
- S. 46Power of search, inspection and seizure in case of a person other than dealer
- S. 47Power to seek information and to issue summons
- S. 48Power to seize goods
- S. 50Import of Goods into the State by road against declaration
- S. 51Import of goods into the state by rail, air, post, river or rope way
- S. 52Provisions for goods passing through the state
- S. 53Power to seek assistance from police
- S. 54Penalties in certain cases
- S. 55Appeal
- S. 56Revision by the Commissioner
- S. 57Tribunal
- S. 58Revision by High Court in special cases
- S. 59Determination of disputed question by the Commissioner
- S. 60Orders against which no appeal or revision shall lie
- S. 61Additional evidence in appeal
- S. 62Constitution of the Settlement Commission
- S. 63Staff of the Settlement Commission
- S. 64Reference of case to the Settlement Commission
- S. 65Procedure to be adopted by the Commission
- S. 66Objections relating to jurisdiction
- S. 67Indemnity
- S. 68Bar to certain proceedings
- S. 69Certain information to be confidential
- S. 70Allotment of commodity code
- S. 71Facility for sick industrial units
- S. 72Fees in certain cases
- S. 73Transfer to defraud revenue void
- S. 74Power to issue notifications
- S. 75Information to be furnished regarding change of business
- S. 76Power to collect statistics
- S. 77Tax to be first charge on property
- S. 78Board of State Taxes
- S. 79Power to make rules
- S. 80Power to remove difficulties
- S. 81Repeal and saving