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ANKUR SINGH

ANKUR SINGH (Querist)
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20 July 2010 Whose Assessee can file qauterly return in form 24 in U.P. Vat.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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20 July 2010 DEAR SINGH,

SALER,

IN ACCORDANCE WITH RULE 44(2) , OF U.P. VAT Provided that where sales of vat goods are made to any person other than a registered dealer and value of such goods exceeds Rs. fifty thousand or such amount as the State Government may determine from time to time and the purchaser pays the sale amount other than byway of account payee cheque, the selling dealer shall obtain and keep self certified copy of identification
proof of the purchaser as prescribed by the Commissioner.
Provided further that in case of sale of single unit of a commodity, whose value exceeds Rs. fifty
thousand, to a person other than a registered dealer the aforesaid proviso shall not apply.

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