CATEGORIES OF DEALERS WHO HAVE TO SUBMIT ONLINE RETURNS
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Every dealer who falls in any of the following categories is liable for submitting online return: |
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| (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). |
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