For the collection of tax in the state, the State Tax Department is a very important agency. The state tax is mainly termed the Goods and Services Tax (GST) which comes into effect as the tax on the supply of goods and services. The GST covers the tax collected on the goods and services and the VAT payable till June 2017. Under the State Tax Act, the CST and Revenue will be collected. Natural gas, crude oil, diesel, aviation fuel, and alcoholic beverages for the humanized are free from the GST and are the subjects of the last taxation regime, which is outlined in the UPVAT Act of 2008.
Into the year 2019 – 2020, the total of the Rs. 110346Cr was collected by the GST and VAT. The goal for the year 2024 – 2025 is Rs. 156982Cr.
Objective of the State Tax Department.
- The GST Act granted the authority to collect the goods and services tax in Uttar Pradesh.
- The tax is due to the VAT Act on the NON-GST items collected.
- To give the support to the state industry.
- Safe the trader’s interest.
Functions of the Uttar Pradesh State Tax Department
- Tax Administration: It administers the tax like the GST, VAT, and entry tax. It manages the registration, filing, and tax collection processes.
- Taxpayer Assistance and Awareness: It assists industries, businesses, and people in fulfilling their tax obligations. It also offers educational and training programs to improve the understanding of the taxpayers.
- Enforcement and Compliance: It ensures that tax rules are observed correctly and stop the avoidance of the tax. It carries out audits, investigations, and inspections to find out non – compliance and fraud.
- Issuance of Notifications: It issues notices about the changes in the tax rates, exemptions, and amendments to tax laws.
- Legal and Dispute Resolution: It manages all the legal aspects of appeals, tax disputes, and litigation.
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Types of Taxes Given by the Uttar Pradesh State Tax Department
Tax on Goods and Passengers: It was imposed on the good and passengers movement into the Uttar Pradesh.
Goods and Services Tax (GST): The Uttar Pradesh State Tax Department imposed the State GST (SGST). The department checks the GST registration and GST returns.
Excise Duty: The department keeps the excise duties on tobacco, alcohol, and other specific goods. The excise duty will be charged on the sale and distribution of liquor and alcoholic beverages.
Stamp Duty: The stamp duty is charged on the docs execution like property transactions, legal agreements, and others.
Vehicle Tax: This tax is mainly imposed on motor vehicles like commercial vehicles, trucks, cars, or two-wheelers. The road tax and the vehicle registration are handled by the state tax agency.
Entry Tax: The entry tax is mainly charged on the goods that are entered into the UP from other states for sale or consumption.
Luxury Tax: This kind of tax is mainly applied to the hotels, resorts, and other establishments that give the services about the tariff. This tax is mainly given to businesses that offer luxury services like high-end hotels and restaurants.
Professional Tax: The tax is mainly charged to individuals who are involved in various professions, trades, or businesses in Uttar Pradesh. It includes all the professionals like doctors, lawyers, and CA.
Entertainment Tax: The entertainment tax is given on the exhibition of films in amusement parks, films in cinemas, and other venues.
State Tax revenue collection :
State Tax revenue collection in previous years has been as under:
| Serial No. | Year | Revenue collection | Increased funds from the previous year |
|---|---|---|---|
| 1 | 2011-12 | 32996.82 | 8198.13 |
| 2 | 2012-13 | 34869.54 | 1872.72 |
| 3 | 2013-14 | 39624.06 | 4754.52 |
| 4 | 2014-15 | 42931.63 | 3307.57 |
| 5 | 2015-16 | 47690.96 | 4759.33 |
| 6 | 2016-17 | 51819.91 | 4128.95 |
| 7 | 2017-18 | 58738.12 | 6918.21 |
| 8 | 2018-19 | 70060.32 | 11322.20 |
| 9 | 2019-20 | 72931.36 | 2871.04 |
| 10 | 2020-21 | 80301.52 | 7370.16 |
| 11 | 2021-22 | 98107.04 | 17805.52 |
| 12 | 2022-23 | 107406.90 | 9299.86 |
| 13 | 2023-24 | 110345.96 | 2939.06 |
Documents Required for Registration and Compliance:
As per the tax, the nominees have to give the necessary docs to make the eligibility or register:
- PAN Card: The organization owner or the legal entity’s PAN.
- Proof of Business Address: The lease agreement or the business address’s ownership document.
- Bank Account Information: A passbook copy or the statement of the bank account.
- Description of Business Activity: Details on the services or the business operations.
- Financial Statements: To demonstrate the corporate turnover the Balance sheets or income statements may be used.
- Aadhaar Number: The owner Aadhaar number.
- GSTIN (if applicable): The GSTIN number is important for verification.
How to Apply for Registration
One can go to the offiical portal of the Uttar Pradesh State Tax Department website to deposit the application for registration. The registration process is completely online. The People can follow all the steps given below.
- Visit the official portal: Go to the official portal of the UP State Tax Department.
- Create an account: Make a new account with all the necessary information like name, address, and type of business.
- Upload documents: Upload all the necessary certificates and docs.
- Verification: The organization will then verify the certificates and do the rejection or approve them based on the eligibility criteria.
- Get Certificate: Once the form is approved then the certificate will get issued.
FAQ:
Q: How much revenue will be collected into the year 2023-24?
Ans: 110345.96 will get collected.
Q: What types of tax are given by the Uttar Pradesh State Tax Department?
Ans: GST, Entry Tax, Luxury Tax and more.
