THE
UTTAR PRADESH VALUE ADDED TAX ACT, 2008
CHAPTER
I
PRELIMINARY
1. SHORT TITLE, EXTENT AND COMMENCEMENT
2. DEFITION
CHAPTER
– II
INCIDENCE,
LEVY AND RATE OF TAX
4. LEVY OF TAX ON TURNOVER OF SALE
5. LEVY OF TAX ON TURNOVER OF PURCHASE.
6. COMPOSITION OF TAX LIABILITY
7. TAX NOT TO BE LEVIED ON CERTAIN
SALES AND PURCHASE
8. LIABILITY OF FRAUDULENT ISSUANCE AND
PROCUREMENT OF TAX INVOICE AND SALE INVOICE
9. LIABILITY OF FIRM, ASSOCIATION OF
PERSONS AND HINDU UNDIVIDED FAMILY
10.
TAX DUE FROM DECEASED PERSON
PAYABLE BY HIS REPRESENTATIVES
11.
TAX LIABILITY IN CASE OF MINOR OR
INCAPACITATED PERSON
12.
LIABILITY IN CASE OF COURT OF WARDS
13.
INPUT TAX CREDIT
15. NET AMOUNT OF TAX PAYABLE AND
TREATMENT OF INPUT TAX CREDIT EXCEEDING TAX LIABILITY
16.
BURDEN OF PROOF
CHAPTER
III
REGISTRATION,
SECURITY AND MAINTENANCE OF ACCOUNTS
19.
SECURITY IN INTEREST OF REVENUE
20.
QUOTING OF TAXPAYERS’
IDENTIFICATION NUMBER
21.
ACCOUNTS AND DOCUMENTS TO BE
MAINTAINTED BY DEALERS
22.
TAX INVOICE SALE INVOICE AND
PURCHASE INVOICE TO BE ISSUSED BY A DEALER
23.
REALISATION OF TAX ON SALE OR
PURCHASE OF GOODS
CHAPTER
– IV
ASSESSMENTS,
PAYMENT, RECOVERY AND COLLECTION OF TAX
25.
ASSESSMENT OF TAX FOR A TAX PERIOD
26.
ASSESSMENT OF TAX FOR AN ASSESSMENT
YEAR
27. SELF ASSESSMENT
28.
ASSESSMENT OF TAX AFTER EXAMINATION
OF RECORD
29.
ASSESSMENT OF TAX OF TURNOVER
ESCAPED FROM ASSESSMENT
30.
ROUNDING OFF OF TURNOVER AND TAX
30.
ROUNDING OFF OF TURNOVER AND TAX
32.
POWER TO SET ASIDE EXPARTE ORDER OF
ASSESSMENT OR PENALTY
33.
PAYMENT AND RECOVERY OF TAX
35. ALLOTMENT OF TAX DEDUCTION NUMBER
TO A PERSON RESPONSIBLE FOR MAKING TAX
DEDUCTION AT SOURCE.-
36.
RECOVERY OR REFUND OF PETTY AMOUNTS
TO BE
37.
RECOVERY OF TAX IN CASE OF COMPANY
UNDER LIQUIDATION.
38.
LIABILITY OF DIRECTOR OF LIMITED
COMPANY IN LIQUIDATION.
39.
POWER TO GRANT INSTALLMENT
CHAPTER
–V
REFUND
AND ADJUSTMENT
42.
TAX DETERMENT
43.
PRODCEDURE FOR OF AMOUNT WRONGLY
REALISED BY DEALERS AS TAX
CHAPTER
– VI
TAX
AUDIT, INSPECTION, SEARCH AND SEIZURE
44. TAX AUDIT
45. POWER TO ORDER PRODUCTION OF
ACCOUNTS DOCUMENTS AND POWER OF ENTRY INSPECTION ,SEARCH
AND SEIZURE
46. POWER OF SEARCH, INSPECTION AND
SEIZURE IN CASE OF A PERSON OTHER THAN
47. POWER TO SEEK INFORMATION AND TO
ISSUE SUMMONS
CHAPTER-VII
CHECK-POST
49.
ESTABLISHMENT OF CHECK-POSTS AND
BARRIERS
50.
IMPORT OF GOODS INTO THE STATE BY
ROAD AGAINST DECLARATION
51.
IMPORT OF GOODS INTO THE STATE BY
RAIL, AIR, POST, RIVER OR ROPE-WAY
52. ISSUE OF AUTHORIZATION FOR TRANSIT
OF GOODS THROUGH THE STATE
53.
POWER TO SEEK ASSISTANCE FROM
POLICE
CHAPTER
–VIII
PENALTY
54.
PENALTIES IN CERTAIN CASES
CHAPTER
IX
APPEAL,
REVIEW AND REVISION
55. APPEAL
56.
REVISION BY THE COMMISIONER
57.
TRIBUNAL
58.
REVISION BY HIGH COURT BY SPECIAL
CASES
59.
DETERMINATION OF DISPUTED QUESTION
BY THE COMMISSIONER
60.
ORDERS AGAINST WHICH NO APPEAL OR
REVISION SHALL LIE.
61.
ADDITIONAL EVIDENCE IN APPEAL
CHAPTER-X
SETTLEMENT
COMMISSION
62.
CONSTITUTION OF THE SETTLEMENT
COMMISSION
63.
STAFF OF THE SETTLEMENT COMMISSION
64.
REFERENCE OF CASE TO THE SETTLEMENT
COMMISSION
65.
PROCEDURE TO BE ADOPTED BY THE
COMMISSION
CHAPTER-XI
MISCELLANEOUS
66.
OBJECTIONS TO RELATING
JURISDICTION.
67.
INDEMNITY
68.
BAR TO CERTAIN PROCEEDINGS
69.
CERTAIN INFORMATION TO BE
CONFIDENTIAL
70.
ALLOTMENT OF COMMODITY CODE
71.
FACILITY FOR SICK INDUSTRIAL UNITS
73.
TRANSFER TO DEFRAUD REVENUE VOID
74.
POWER TO ISSUE NOTIFICATION
75.
INFORMATION TO BE FURNISHED
REGARDING CHANGE OF BUSINESS
76. POWER TO COLLECT STATISTICS
77. TAX TO BE FIRST CHARGE ON PROPERTY.
80.
POWER TO REMOVE DIFFICULTIES