Section 3(2) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(2)Any dealer who is not registered under the Uttar Pradesh Value Added Tax Act, 2008 and is liable to pay tax under the Act shall, for issue of registration certificate, apply to the registering authority within a period of thirty days from the date on which such dealer has become so liable, in Form-U.P.VAT-VII prescribed under the Uttar Pradesh Value Added Tax Rules, 2008 along with proof of deposit of registration fee of one hundred rupees;Provided that a dealer who fails to apply for issue of registration certificate within the time prescribed, without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of rupees one hundred for every month or part thereof from the date of expiry of the period referred to above in this sub-rule.
