Commissioner, Commercial Tax, UP assuming powers u/s 50(1) of the UP Vat has vide his Order no. 1584 dt. 4.1013 (Circular No. 1314057 dt. 7.10.13) provided new procedure for import of specified 25 class of Goods into the State of UP wef 28.10.2013 as under :
1. That Dealers intending to import specified 25 class of Goods has to register for once on Departmental website (www.comtaxup.nic.in) uploading their TIN number, Name and Address, Email ID, Mobile Number and indicating items for which they are authorized in their UP Vat Registration a/w their Item Code. After proving the above details Mobile number mentioned will be registered.
2.
A print of the same after Registration, after signatures has to be furnished before the Assessing Authority, whole will within a week will authorize through their software and password will be sent on the Registered EmailID and Mobile Number.3. Separate Mobile Numbers and Email ID will be required for each TIN Number.
4. After logging through Email ID and password, Dealer has to fill data on Online Form 38 providing (1) his number, (2) Description of Goods, (3) Quantity, (4) Weight, (5) Value in figure, (6) Value in Words, (7) Bill/Cash Memo/Invoice/Challan Number and date, (8) Destination, (9) Seller/Consignor name and Address, (10) TIN number of Consignor (09000000000 in case of Unregd. Dealer) (11) Truck Number.
5. After proving the said data/information, a “Unique Transaction Number” (UTN) will be sent on the “Registered” Mobile Number. This UTN will be forwarded to the Transporter/Driver who shall carry the same while in movement into the State of UP and shall be shown to the Departmental Authorities, on demand along-with Bill, GR and other Documents. This UTN will be substitution of Form 38, but all the other Documents will required to be carried by such Transporter/Driver till delivery of Goods. In case UTN is not found, movement shall be deemed to be without Form 38 and consequential action will be taken by the Department.
6. No Departmental Form 38 (whether downloaded or issued by the Department) can be used for import these specified 25 class of Goods wef. 28.10.13, and use of UTN is compulsory for import of these 25 class of Goods.
7. In case Vehicle Number changes during movement, then online modification ahs to be made in respect of the said transaction, which will be done by the importing dealer.
8. ,If there are separate Destinations or Consignors, separate UTN has to be generated. However, in case there are more than 1 Bill of a Cosignor, single UTN will be used mentioned all the Bill/Challan number in the column of Bill number.
List of Specified Items :
S. No. | Item Name | Code Number |
1 | Refind Oil, Vanaspati Oil, Palm Oil & other Food Oil | 001 |
2 | Mentha Oil, Dimetholaized Oil (DMO), Menthol | 002 |
3 | Kirana, Katha and Supari | 003 |
4 | Coal | 004 |
5 | "Iron and Steel" as defined in u/s 14 of the CST Act, 1956 | 005 |
6 | Paan Masala | 006 |
7 | Cement | 007 |
8 | Food grains, Oilseeds and pulses | 008 |
9 | Medicines | 009 |
10 | All types of Soap and Detergent | 010 |
11 | All types of Electronic Goods | 011 |
12 | All types of Electric Items | 012 |
13 | All types of Cosmetics | 013 |
14 | All types of Chemical Fertilizers | 014 |
15 | Biscuits and Confectionery | 015 |
16 | Machinery and Machinery Parts | 016 |
17 | All types of Chemicals | 017 |
18 | Soda water, Cold drinks and Soft Drinks | 018 |
19 | Wood and Timber | 019 |
20 | Paints and Varnish | 020 |
21 | All types of Tyre and Tubes | 021 |
22 | Motor Vehicles(Two and Four Wheelers) and its Parts | 022 |
23 | Cycles and its parts | 023 |
24 | Lubricants | 024 |
25 | Paper | 025 |
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