Uttar pradesh - sales form 24 - software services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 June 2014 We export Software Service, do we need to declare it in Uttar Pradesh Form 24(c)?

They are not software but software services (such as installation/configuration etc) so it does not even fit into goods definition?

We have been told that we need to declare our sales even though it is export of software services.

Querist : Anonymous

Querist : Anonymous (Querist)

23 June 2014 Anyone with any hint?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

02 August 2025 In the context of **Uttar Pradesh VAT** and **Form 24(c)**:

---

### 🔹 **Background:**

Form 24 is a **monthly/quarterly sales statement** required under the **UP VAT Act, 2008**, for registered dealers.
Part **24(c)** is typically for **exports**, and is often misinterpreted regarding **services vs goods**.

---

### 🔍 Your Case:

You are providing **software services** (e.g. installation, configuration, consulting) and **exporting** them — **not selling goods**.

---

### ✅ **Key Points:**

1. **Software services** are considered **services**, not **goods**, under UP VAT.

* Only **pre-packaged, off-the-shelf software** is treated as goods.
* **Customised software** or **software services** are **not VATable** and fall under **Service Tax (pre-GST)** or now **GST**.

2. **Form 24(c)** applies to **goods exported** (i.e. VAT-able goods sold outside India).

3. **You are not required** to report **export of services** in Form 24(c).

---

### 🟥 But Why Are You Being Asked to File It?

* Some VAT officers **erroneously interpret all exports** as needing to be reported under Form 24(c), even services.
* This is a **compliance overreach**, likely due to a misunderstanding of the nature of your business.

---

### ✅ Suggested Action:

If insisted upon:

* You may report **"NIL" in Form 24(c)** and add a note:

> "Exported services – non-VATable under UP VAT Act, not goods. Hence, no declaration under Form 24(c) required."

Or attach a letter of clarification with your Form 24 submission.

---

### 🧾 Summary:

| Item | Status under UP VAT | Declare in Form 24(c)? |
| ----------------------- | ------------------- | ---------------------- |
| Packaged Software (CDs) | Goods | Yes (if exported) |
| Software Services | Not goods (service) | ❌ No |
| Custom Software | Not goods (service) | ❌ No |

---

If you're facing a notice or departmental query, I can help you **draft a response** or locate relevant circulars to support your stand.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

MAYANK

Vivekanand Sagar

nilesh

yadagiri

Mohit Kumar

Subscribe Now

Uttar pradesh - sales form 24 - software services

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA