UP VAT
This query is : Resolved
03 May 2011
Sir, we are registered under UP VAT in Kanpur. Our company is contemplating to buy goods from Orissa and sale in local mkt as well as other states also. What process we should follow. First of all we need to get registered with VAT authority? Then what forms we need to get for buying goods from Orissa? Do we need road permit? what is the process to get road permit? Kindly guide me through whole process. Plzzzzz...
04 May 2011
under cst form u can supply the goods in other sates.
for more info:-
http://www.allindiantaxes.com/doc/02f1d39b.doc
under cst form u can supply the goods in other sates.
for more info:-
http://www.allindiantaxes.com/doc/02f1d39b.doc
04 May 2011
Can u plzzz elaborate the process.
04 May 2011
And sir basically my question was regarding procurring. How to procure from other states? What forms I need to provide the vendors?
04 May 2011
And sir basically my question was regarding procurring. How to procure from other states? What forms I need to provide the vendors?
02 August 2025
Got it! You want to know the full process of buying goods from another state (Orissa) when you're registered under **UP VAT** in Kanpur, and how to handle the paperwork, including forms and permits.
Here’s a detailed step-by-step guide to help you:
---
### 1. **Registration:**
* Since you are already registered under **UP VAT**, you have a VAT registration number for sales within Uttar Pradesh.
* For buying goods from Orissa (another state), you do **not need to register separately** in Orissa if you're just purchasing goods for resale or use in UP.
---
### 2. **Buying Goods from Orissa (Inter-State Purchase):**
* When you buy goods from Orissa, the seller there will charge **Central Sales Tax (CST)** instead of VAT.
* CST is governed by the **Central Sales Tax Act, 1956**.
---
### 3. **Forms to Provide When Buying from Other States:**
* To get **CST at concessional rate (often 0% or lower than usual)**, you need to provide your seller with **Form C**.
* **Form C** is a declaration form issued by the VAT authorities to buyers registered under VAT, allowing them to buy goods from other states at concessional CST rates.
---
### 4. **How to Obtain Form C:**
* Apply to your **UP Commercial Tax Office** or VAT department.
* Usually, you fill out an application form and submit your VAT registration details.
* Form C is issued for a specific period and needs renewal.
---
### 5. **Road Permits for Transporting Goods:**
* A **Road Permit (Transit Pass)** is required for transporting goods interstate to avoid double taxation.
* Typically, the **seller or transporter** obtains the Road Permit from the **originating state (Orissa)**.
* It certifies that CST has been paid (or goods are in transit under declaration), allowing transportation through other states without extra tax.
* The permit is generated by the **commercial tax department** of Orissa, usually by submitting sale invoice and Form C details.
---
### 6. **Your Role in Procurement:**
* When you place an order with an Orissa seller:
* Provide them with a **valid Form C**.
* Request that they arrange for a **Road Permit** for transport.
* Maintain copies of:
* Purchase invoices
* Form C copies
* Road permits received
---
### 7. **Sales in Local Market and Other States:**
* When selling **within UP**, charge **UP VAT** on your sales.
* When selling to other states:
* Your buyer can give you **Form C** to buy goods at concessional CST.
* If selling to unregistered dealers or for use outside business, regular CST/VAT rates apply.
---
### **Summary Table:**
| Step | Action | Notes |
| -------------------- | --------------------------- | ---------------------------------------- |
| VAT Registration | Already done | In UP, for local sales |
| Purchase from Orissa | Provide Form C to seller | Get Form C from UP Commercial Tax office |
| Road Permit | Seller arranges from Orissa | Needed for interstate transport |
| Sale in UP | Charge UP VAT | Based on UP VAT rates |
| Sale to Other States | Buyer gives Form C | For concessional CST rate |
---
### Want me to help you draft application for Form C or sample road permit procedure? Or anything else related?
Here’s a detailed step-by-step guide to help you:
---
### 1. **Registration:**
* Since you are already registered under **UP VAT**, you have a VAT registration number for sales within Uttar Pradesh.
* For buying goods from Orissa (another state), you do **not need to register separately** in Orissa if you're just purchasing goods for resale or use in UP.
---
### 2. **Buying Goods from Orissa (Inter-State Purchase):**
* When you buy goods from Orissa, the seller there will charge **Central Sales Tax (CST)** instead of VAT.
* CST is governed by the **Central Sales Tax Act, 1956**.
---
### 3. **Forms to Provide When Buying from Other States:**
* To get **CST at concessional rate (often 0% or lower than usual)**, you need to provide your seller with **Form C**.
* **Form C** is a declaration form issued by the VAT authorities to buyers registered under VAT, allowing them to buy goods from other states at concessional CST rates.
---
### 4. **How to Obtain Form C:**
* Apply to your **UP Commercial Tax Office** or VAT department.
* Usually, you fill out an application form and submit your VAT registration details.
* Form C is issued for a specific period and needs renewal.
---
### 5. **Road Permits for Transporting Goods:**
* A **Road Permit (Transit Pass)** is required for transporting goods interstate to avoid double taxation.
* Typically, the **seller or transporter** obtains the Road Permit from the **originating state (Orissa)**.
* It certifies that CST has been paid (or goods are in transit under declaration), allowing transportation through other states without extra tax.
* The permit is generated by the **commercial tax department** of Orissa, usually by submitting sale invoice and Form C details.
---
### 6. **Your Role in Procurement:**
* When you place an order with an Orissa seller:
* Provide them with a **valid Form C**.
* Request that they arrange for a **Road Permit** for transport.
* Maintain copies of:
* Purchase invoices
* Form C copies
* Road permits received
---
### 7. **Sales in Local Market and Other States:**
* When selling **within UP**, charge **UP VAT** on your sales.
* When selling to other states:
* Your buyer can give you **Form C** to buy goods at concessional CST.
* If selling to unregistered dealers or for use outside business, regular CST/VAT rates apply.
---
### **Summary Table:**
| Step | Action | Notes |
| -------------------- | --------------------------- | ---------------------------------------- |
| VAT Registration | Already done | In UP, for local sales |
| Purchase from Orissa | Provide Form C to seller | Get Form C from UP Commercial Tax office |
| Road Permit | Seller arranges from Orissa | Needed for interstate transport |
| Sale in UP | Charge UP VAT | Based on UP VAT rates |
| Sale to Other States | Buyer gives Form C | For concessional CST rate |
---
### Want me to help you draft application for Form C or sample road permit procedure? Or anything else related?
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