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  • Uttar Pradesh VAT

    By virtue of being the largest state in India with a Gross Domestic Product (GDP) of above Rs.8,86,000 crores and over five lakh manufacturers and traders, Uttar Pradesh was one of the last states to hold out against the introduction of Value Added Tax (VAT) in 2007. The state legislature, however, passed the Uttar Pradesh Value Added Tax Act, 2008 which came into effect from January 1st, 2008 under the ambit of the Uttar Pradesh tax board. The Uttar Pradesh VAT Act, 2008, therefore, regulates VAT taxation across the state.

    Uttar Pradesh VAT Rates:

    The list of goods taxed at 1% are listed below:

    • Gold
    • Silver
    • Precious metals
    • Bronze
    • Diamonds
    • Emeralds
    • Pearls
    • Rubies
    • Sapphires (sold loose or part of any article)

    The list of IT products taxed at 4% VAT are as listed below:

    • Microphone
    • Word processing machine
    • Transmission apparatus
    • Electronic calculator
    • Radio communication receiver
    • IT software
    • Multimedia Speaker
    • Electronic fuses
    • Switches
    • Connectors
    • Relays

    The list of industrial input rate at 4% VAT are listed below:

    • Ammonia
    • Commercial alkali metal
    • Nickel ores
    • Nickel concentrates
    • Cyclic hydrocarbons
    • Copper ores
    • Magnesium Trisilicate
    • Copper concentrates
    • Precious metal ores and concentrates
    • Uranium ores
    • Thorium ores
    • Silicates
    • Silicates of sodium
    • Sodium metasilicates
    • Sodium metasilicates of potassium

    Goods exempted from tax are as follows:

    • Used motor vehicles
    • Aids used by the handicapped
    • Books and journals including Braille, charts and maps
    • Cotton yarns
    • Wooden crates
    • Silk yarns
    • Agricultural implements

    Uttar Pradesh VAT (Commercial Tax) Registration:

    In Uttar Pradesh, VAT registration is mandatory for all dealers who sell imported goods or manufactured goods made up of imported items. Dealers who start their businesses during an assessment year have to register for VAT. Also, VAT registration is compulsory for all casual dealers, persons residing outside Uttar Pradesh but doing business in the state, liquor sellers, brokers, commission agents, transporters and persons running cold storages.

    Uttar Pradesh VAT Forms:

    • VAT-XXIV - VAT Return monthly/quarterly (Rule 45(2) of the UPVAT Rules 2008)
    • Treasury Form 209(1) - VAT I
    • Certificate for sale of VAT goods - VAT V
    • VAT-XIV - Application for transporter registration
    • Discontinuation of business - VAT IV
    • Application for Registration - VAT VII
    • Certificate for purchase of VAT goods - VI
    • VAT-VIII - Application for validation of registration certificate
    • VAT-XXIV A- VAT return monthly/ quarterly (Rule 45(10) of UPVAT Rules, 2008)
    • VAT-XII- Change of business
    • VAT-XXIV B - VAT return quarterly/monthly (Rule 45(10(b) of UPVAT Rules, 2008)

    These forms can be downloaded from Government of UP Commercial Tax website. Or from This page.

    Uttar Pradesh VAT Return e-Filing and Payment:

    Dealers in the business of sensitive products such as oil, iron-steel, coal, medicine, cement, cement, electronic goods have to file VAT returns on a monthly basis. However, dealers who have not been dealing in any of the aforementioned items should file their VAT return (monthly) 20 days from the last day of the preceding month. All dealers should file their annual VAT returns before or on October 31 (for preceding assessment year). The due date for VAT payment and UP VAT return falls on the same date.

    Frequently Asked Questions:

    1. VAT taxation is governed by which act in Uttar Pradesh?

      The Uttar Pradesh VAT Act, 2008, therefore, regulates VAT taxation across the state.

    2. What are the list of products exempt from VAT in Uttar Pradesh?

      The following goods are exempt from tax

      • Used motor vehicles
      • Aids used by the handicapped
      • Books and journals including Braille, charts and maps
      • Cotton yarns
      • Wooden crates
      • Silk yarns
      • Agricultural implements
    3. What are the list of IT products taxed at 4% VAT in Uttar Pradesh?

      The list of IT products taxed at 4% VAT are as listed below:

      • Microphone
      • Word processing machine
      • Transmission apparatus
      • Electronic calculator
      • Radio communication receiver
      • IT software
      • Multimedia Speaker
      • Electronic fuses
      • Switches
      • Connectors
      • Relays
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