UTTAR PRADESH VAT

THE UTTAR PRADESH VAT (Submission of returns by Casual Dealers and traders under composition scheme)
CASUAL TRADER: Explanation of section 26-A of the U. P. VAT Act, 2008 defines casual dealer in following terms:
In this section casual trader means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Uttar Pradesh whether for cash, differed payment, commission, remuneration or other valuable consideration.
SUBMISSION OF RETURN BY CASUAL DEALERS
Sub-rule (10-A) of Rule 45 prescribes the time limit for submission of tax return by a casual dealer in following terms:
"Every casual dealer shall furnish to the assessing authoritythe tax return in Form XXIV-D on the succeeding day after the conclusion of the business."

TRADERS WHO HAVE OPTED RETAILER'S COMPOSITION SCHEME OF PAYMENT OF TAX
Dealers who exclusively carry on business of trading of goods and who-
(i)	make all their purchases and sales within U. P.;
(ii)	do not issue VAT Tax Invoice; and
(iii)	whose annual turnover does not exceed fifty lakh rupees,
may opt composition scheme of payment of tax. Such dealers are not entitled for claiming Input Tax Credit (ITC).
FILING OF PERIODICAL RETURN BY DEALERS WHO HAVE OPTED RETAILERS COMPOSITION SCHEME
Relating to such dealers, clause (a) of sub-rule (10) of rule 45 runs as follows:
"Every dealer to whom first proviso of subsection (1) of section-6 applies shall, before expiry of period of twenty days after the end of the quarter,deposit tax in the prescribed manner and shall submit challan to the assessing authority and shall submit only annual return as prescribed under sub-rule (7)."
Thus we see that such dealers are required to deposit tax on quater basis and they are not required to submit periodical returns (monthly or quarterly returns).