Section 18(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)A dealer to whom registration certificate is issued under the erstwhile Act after January 1, 2008 and where such dealer is not otherwise liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer if such dealer, after depositing renewal fee and late fee, if any, informs the registering authority or the assessing authority, as the case may be, in the prescribed form, within thirty days from the date on which registration certificate is issued to him, of his intention to retain registration certificate voluntarily.
