09 March 2010
Dear Expert, Earlier was party registered in UPST in 1987. But it has been registered with TIN when VAT became applicable. My query is: Along with the TIN no. which date should be mentioned in form wheather 1987 or when Vat has been applicable?
Prior to VAT it was Local Sales Tax for which there was local registration certificate called GRN/UPGST number was allotted. But after VAT implementation, we were issued TIN Number and we have to mention the date from where VAT registration has been done. So, u have to follow UP VAT Act and Rules and the local sales tax was substituted with VAT. So, new date is to be mentioned along with TIN No.