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UP Commercial Tax

The Uttar Pradesh Commercial Tax Department is responsible for levying and collecting of Goods and Services Tax. GST is a value-added indirect tax levied on the supply of goods and services. The department is headed by the Commissioner of Commercial Tax under whom is the head office and regional office. Below the head office fall two divisions - Additional Commissioner and Additional Commissioner of Administration. Under the Additional Commissioner, comes the Joint Commissioner (Collection), Joint Commissioner (Complaint), Joint Commissioner (Forms), Joint Commissioner (SIB), Joint Commissioner (Mobile Squad), Joint Commissioner (Establishment), Joint Commissioner (Inspection), Joint Commissioner (Research), Joint Commissioner (Property) and Joint Commissioner (Manual). Under the Additional Commissioner of Administration falls the C.T.O.

In the regional office, is the Additional Commissioner (Legal), Additional Director (Accounts), Additional Commissioner (Training) and Zonal Additional Commissioner. Under the Additional Commissioner (Legal) is the Joint Commissioner (Section 59), Joint Commissioner (Audit), Joint Commissioner (Vaad), Joint Commissioner (New Unit). Under the Additional Director (Accounts) is the Senior Finance/Account Officer, below whom falls the Auditor and Assistant Accountant. Under the Zonal Additional Commissioner comes the Joint Commissioner (Executive), Additional Commissioner Grade - 2, Additional Commissioner Grade - 2/JC SIB.

UP Commercial Tax Rates

The GST rates for some of the goods and services are listed below:

Nil rate

  • Curd; Lassi; Butter milk
  • Potatoes, fresh or chilled
  • Tomatoes, fresh or chilled
  • Bananas, including plantains, fresh or dried
  • Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
  • Services by the Reserve Bank of India
  • Services by way of loading, unloading, packing, storage or warehousing of rice

0.25% GST

  • Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
  • Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
  • Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

3% GST

  • Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
  • Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]
  • Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]

5% GST

  • Cashew nuts, whether or not shelled or peeled
  • Grapes, dried, and raisins
  • Tea, whether or not flavoured [other than unprocessed green leaves of tea]
  • Wheat and meslin put up in unit container and bearing a registered brand name
  • Linseed, whether or not broken other than of seed quality
  • Olive oil and its fractions, whether or not refined, but not chemically modified Cocoa beans whole or broken, raw or roasted
  • Transport of goods by rail (with ITC of input services)
  • 7 Transport of goods in a vessel (with ITC of input services)
  • Selling of space for advertisement in print media

12% GST

  • Tender coconut water put up in unit container and bearing a registered brand name
  • Meat of sheep or goats, frozen and put up in unit containers
  • Brazil nuts, dried, whether or not shelled or peeled
  • Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
  • Wool grease and fatty substances derived therefrom (including lanolin)
  • Yeasts and prepared baking powders
  • Tender coconut water put up in unit container and bearing a registered brand name
  • Transport of passengers by air in other than economy class
  • Transport of goods in containers by rail by any person other than Indian Railways
  • Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.

18% GST

  • Condensed milk
  • Malt, whether or not roasted
  • Mayonnaise and salad dressings
  • Mixed condiments and mixed seasoning
  • Photographic plates, film, paper, paperboard and textiles, exposed but not developed
  • Activated carbon; activated natural mineral products; animal black, including spent animal black
  • Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
  • Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
  • Supply of food/drinks in restaurant having licence to serve liquor
  • Supply of food/drinks in outdoor catering

28% GST

  • Waffles and wafers coated with chocolate or containing chocolate
  • Granite, other than blocks
  • Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
  • Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
  • Retreaded or used tyres and flaps
  • Articles of artificial fur
  • Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
  • Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
  • Services provided by a race club by way of totalisator or a license to bookmaker in such club
  • Gambling

The above-listed information have been sourced from - http://gstcouncil.gov.in/sites/default/files/NOTIFICATION%20PDF/goods-rates-booklet-03July2017.pdf and http://gstcouncil.gov.in/sites/default/files/NOTIFICATION%20PDF/services-booklet-03July2017.pdf.

Registration for UP Commercial Tax

The process of e-registration is as under:

  • Download offline tool from the website of Uttar Pradesh Commercial Tax Department.
  • Enter the details in the offline PDF tool.
  • Handover the application online and get the Acknowledgement ID.
  • Upload a self-attested scanned copy of the necessary documents with Acknowledgement ID and Firm PAN no.
  • Once the application is successfully submitted, TIN is granted on the same day, in case of Non-sensitive goods. It will be sent on the email address and mobile number given by the dealer in the registration form.
  • A survey of the business premises shall be done after TIN is provided. Should it be sensitive goods, TIN will be granted after survey.
  • Registration certificate will be sent via registered post at the dealer’s principal place of business.

(Source: http://comtax.up.nic.in/Documents/Process_for_e_registration_in_VAT_Form_7.html)

Forms

To access any of the forms, here’s what needs to be done:

  • Visit the website of Uttar Pradesh Commercial Tax Department.
  • Go to the Dealer’s Login Panel.
  • Log in with your username and password. Enter Captcha Code and press login once done.
  • A Forms Download page will appear. Select from i) e-Sancharan Form 21, ii) e-Sancharan Form-38, iii) Form 31 (Certificate of TDS), iv) Form 38 (Form of Declaration for Import), v) Form C (Form of Declaration), vi) Form E1 (Certificate under sub-section (2) of Section 6), vii) Form E2 (Certificate under sub-section (2) of Section 6), viii) Form F (Form of Declaration to be Issued by the Transferee), ix) Form G (Certificate of Deposit of Tax on Maximum Retail Price of Goods) and x) Form H (Certificate of Export).

UP Commercial Tax Return e-Filing and Payment

Users who wish to file e-returns can follow the below steps:

  • Go to the website of the Uttar Pradesh Commercial Tax Department and log in using username and password.
  • Select “Proceed to E-Return filing”. Click on “New Token Generation” in the Menu page of E-Return.
  • Generate a new token for the period during which the returns are to be filed.
  • Choose the version via which the return is to be filed.
  • Press on Generate Token Button.
  • Register digital Signature (not compulsory).
  • Click on “Back to main menu” to go to the menu page. Then select “Form-24 File Upload (For New Format)”.
  • Fill out the Token Number and click on Submit.
  • Upload .ZIP files generated.

The data of the files uploaded shall be automatically ported on the next day of filing the e-returns.

(Source: http://comtax.up.nic.in/Documents/Guidelines_for_E-Return_Filing.pdf)

Frequently Asked Questions

What are the forms available on Uttar Pradesh government’s Commercial Tax Department webpage?

The forms that are available for download include

i) e-Sancharan Form 21,

ii) e-Sancharan Form-38,

iii) Form 31 (Certificate of TDS),

iv) Form 38 (Form of Declaration for Import),

v) Form C (Form of Declaration),

vi) Form E1 (Certificate under sub-section (2) of Section 6),

vii) Form E2 (Certificate under sub-section (2) of Section 6),

viii) Form F (Form of Declaration to be Issued by the Transferee),

ix) Form G (Certificate of Deposit of Tax on Maximum Retail Price of Goods) and

x) Form H (Certificate of Export).

What is the address of the Uttar Pradesh Commercial Tax Department?

The address of the Uttar Pradesh Commercial Tax Department is as follows: Office of the Commissioner, Commercial Tax U.P., Commercial Tax Head Office, Vibhuti Khand, Gomti Nagar, Lucknow.

What is the helpline number of the Uttar Pradesh Commercial Tax Department?

The Uttar Pradesh Commercial Tax Department can be reached on 0522-2721944 or 0522-3312600 or 18001805223.

What will be considered as the effective registration date?

The effective registration date shall be the application date in all cases i.e. whether the application has been completed within the time limit of thirty days or otherwise.

Considering GST, do I have to take separate registration for different states?

Yes, for each state, you, the taxable person, will have to take a separate registration, even if you're supplying goods and/or services from over one state as a single legal entity.

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