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