CATEGORIES OF DEALERS WHO HAVE TO SUBMIT ONLINE RETURNS

 

 
Every dealer who falls in any of the following categories is liable for submitting online return:
(1)
Dealers whose previous year's annual turnover has been above fifty lakh rupees or whose current year's expected turnover is likely to exceed fifty lakh rupees; or
(2)
Dealers who receive goods from outside Uttar Pradesh; or
(3)
Dealers who make inter-state sale (central sale); or
(4)
Dealers who consign goods outside Uttar Pradesh either as stock transfer or for sale on consignment basis; or
(5)
Dealers who make purchase from persons other than registered dealers; or
(6)
Dealers who claim refund; or
(7)
Who claim input tax credit (ITC).