—— 20 Ware WAT IRIN MTZ, 12 AY, 2008 The Governor is pleased to order the publication of the following English no.-1412/XI-9(386)/94-Act-74-56-Rule-1957-2008-Order- Translation of notification
(19) dated May 12, 2008 for general information:
Notification 6 No.-1412/XI-9(386)/94-Act-74-56-Rule-1957-2008-Order-(19) Lucknow:: Dated: May 12. 2008 nN In exercise of the powers under sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Act no. 74 of 1956), read with section 21 of the General Clauses Act, 1897 (Act no.10 of 1897), the Governor is pleased to make the following rules with a view to amending the Central Sales Tax (Uttar Pradesh) Rules,1957:- The Central Sales Tax (Uttar Pradesh) (Third Amendment) Rules, 2008 Short title and |- commencement Amendment of 2s rule 2
(1) These rules may be called the Central Sales Tax (Uttar Pradesh) (Third Amendment) Rules, 2008
(2)- They shall come into force with effect from the date of their publication in the Gazette.
In the Central Sales Tax (Uttar Pradesh) Rules, 1957, hereinafter referred to as said rules, in rule-2, for the existing clauses (c) and (d) set cut in Column-I below, the clauses as set out in Column-II shall be substituted, namely:
Column-I Existing Clauses
(c) the expressions "assessing authority", "Circle", "discontinuance of business''.and ..
"Sales Tax Officer" shall carry the _ same meaning as assigned to them _ under U.P. Sales Tax Act, 1948 or the rules framed thereunder.
(d) ‘Commissioner! means _ the Commissioner of Sales Tax appointed by the State Government and includes an Additional Commissioner, a joint Commissioner or a Deputy Commissioner of Sales Tax appointed by the State Government Circle" ‘Taxes and Column-il Clauses as hereby substituted
(c) the expressions "assessing authority" ,"Circle","Corporate and “discontinuance of business" shall carry the same meaning as assigned to them under the Uttar Pradesh Value Added Tax Act, 2008 or the rules framed thereunder. .
(d) 'Commissioner' means the person appointed by the State Government as the Commissioner of Commercial includes a Special Commissioner of Commercial Taxes, an Additional Commissioner of Commercial Taxes and a_ Joint Commissioner of Commercial Taxes, appointed by the State Government.
Amendment of rule 4 Amendment of rule 5 3- 4- TEI VAI BTR maT, 12 AE, 2008 21 In the said rules, in rule 4, in sub rule (1) for the existing clause(a) set out in Column-I below , the clause as set out in Column-II shall be substituted, namely:
Column-I Existing clause
(a)- all purchases as well as sales made in the course of inter-State trade or commerce showing in such sale account, separately for each commodity,-
(i) sales made to Government not being a registered dealer of any goods against forms 'D' of Central Rules;
(ii) sales made to registered dealers against forms "C" of the Central Rules of goods of the description referred to in sub-section (3) of section 8 of the Act; and
(iii) sales made to persons other than the Government or such registered dealer; and Column-II Clause as hereby substituted
(a)- all purchases as well as sales made in the course of inter-State trade or commerce showing in such sale account, separately for each commodity,-
(i) sales made to registered dealers against forms "C" of the Central Rules of goods of the description referred to in sub-section {3) of section 8 of the Act; and
(ii) sales made to persons other than such registered dealer; and In the said rules for rule 5 set out in Column-I below , the rule as set out in Column-II shall be substituted, namely:
Column-I Existing rule
5. Return- Every dealer liable to pay tax under the Act shall furnish a return of his turnover in respect of sales made by him in the course of interstate trade or commerce in the manner prescribed for return in rule 41 of the U.P. Sales Tax Rules, 1948, in form I, which shall be- ‘(a) Signed by proprietor of the business, or, in case of a firm by one of its partners, or, in case of a Hindu Joint Family by the Karta or the Manager of the family, or , in case of a company incorporated under the Companies Act, 1956, By Director Manager, Agent, or Principal Officer - thereof, or, in case of a minor by his guardian, or, in case of a trust by the trustee, or by an authorised agent duly authorised by the dealer in writing, or in case of Government, by an officer duly authorised by that Government, or, in case of any other association of individuals, by the Principal Officer Column-II Rule as hereby substituted
5. Return- Every dealer liable to pay tax under the Act shall furnish a return of his turnover in respect of sales made by him in the course of interstate trade or commerce in the manner prescribed for return in Rule 45 of the Uttar Pradesh Value Added Tax Rule 2008, in Form-I, which shall be-
(a) Signed by proprietor of the business, or, in case of a firm by one of its partners, or, in case of a Hindu Joint Family by the Karta or the Manager of the family, or , in case’ of a company incorporated under the Companies Act, 1956, By Director Manager, Agent, or Principal Officer thereof, or, in case of a minor by his guardian, or, in case of a trust by the trustee, or by an authorised agent duly authorised by the dealer in writing, or in case of government, by an officer duly authorised by that Government , or , in case of any other association of individuals, by the Principal Officer wo VN Amendment of rule 6 5- Ia YOR SATU Wot @, 12 Hg, 2008 £ managing the business; and
(b) Verified in the manner provided in the said form I.
managing the business; and
(b) Verified in the manner provided in the said form-I.
In the said rules, in rule-6, for existing sub-rule(4), sub-rule(5) and Explanation, set out in Column-I below, the sub-rules and Explanation as set out in Column- Il shall be substituted, namely:
Column-I Existing sub-rules and
Explanation
(4) Any books, accounts Or document recovered on a search made under sub rule-(3) may be seized by assessing authority for the purposes of investigating a dealer's liability to tax under the Act. He shall on seizing the eccount, books or document forthwith grant a receipt for the same and shall return them to the dealer or the person from whose custody they ware seized with in a period of three month. from the date of such seizure after having such copies OF extracts taken therefrom as he may consider necessary, provided the dealer or such person gives in writing a receipt for the accounts , book or documents return to him and also and under taking that unless permitted by the assessing authority he will not make any alteration 1n the accounts, books or documents as they stood at the time the account, books or document were returned .The assessing authority may , before returning the accounts, books or documents to dealer affix his signature and his official seal at one or more places thereon, and in such case the dealer will be required to mention, in receipt given by him the number of places where the assessing authority's seal or signature or both have been affixed on each account, book or document.
Columr-Il Sub-rules and Explanation as hereby substituted
(4) If the Assessing Authority while examining any books , accounts OF documents or conducting search or inspection has reason to believe that any dealer is trying to evade liability of payment of tax or other dues under ‘the Act and that any thing necessary for the purpose of an investigation into his liability that may be found in any account , register or documents, he may seize such account, register OF documents as may be necessary .The assessing authority shall forth with give a receipt for the same and shall return such account, register OT documents to the dealer or the person from whose custody they were seized, within a period of ninety days from ‘the date of seizure after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or the said person gives a receipt in writing for the account, register oF documents returned to him. The officer may, before returning the account, register or documents affix his signature and his official seal at one or more places thereon, and in such case the dealer or the said person will be required to mention in the receipt given by him the number of places where the signature and seal of such officer have been affixed on each account , register or documents:
Provided that’ where 4 dealer has maintained any document on magnetic media or electronic media , the authorised officer after preparing hard copies of the document and CD in duplicate and after putting his signature at various places on such hard copy and CD , return such media along with one copy of the hard copy - and the CD:
Provided further that where the intimation for receiving seized frmn, “9 Amendment of rule 8 6- TAR WET AAMT Ase, 12 Ag, 2008 23
(5) Notwithstanding anything contained in sub-rule(4), the officer seizing any books, accounts or documents under that sub-rule may, for reasons to be recorded by him writing and with the prior approval of the Commissioner, retain such books, accounts or documents for such period, not exceeding beyond thirty days from the date of completion of all proceedings under this Act in respect of the year for which they are relevant, _ as he deems necessary.
Explanation- The Expression ‘assessing authority' in this rule shall include an officer authorised’ or empowered for the purposes of section-13, 13A, 28A, or 28C of the UP Sales Tax Act-1948 account, register or document back has been sent to the dealer or the person concerned and the dealer or such person , in spite of receipt of such intimation, does not appear on the date fixed for return of such document and consequently, where any seized account, register or documents is returned to the dealer or the person concerned after expiry of the period of ninety days, it shall be deemed that such account, register or document has been returned within the period of ninety days.
(5) Notwithstanding anything contained in sub-rule(4), the officer seizing. any books, accounts or documents under that sub-rule may, for reasons to be recorded by him writing and with the prior approval of the Commissioner, retain such books, accounts or documents for such period, not exceeding beyond thirty days from the date of completion of all proceedings under this Act in respect of the year for which they are relevant, as he deems necessary.
Explanation- The — Expression ‘assessing authority’ in this rule shall include an officer authorised or empowered for the purposes of section-45, 46, 48 and 50 of the Uttar Pradesh Value Added Tax Act, 2008.
In the said rules, for existing rule 8 set out in Column-I below, the rules as set out in Column-II shall be substituted, namely:.
Column-I Existing rule 8(1) A registered dealer, who wishes to obtain blank forms of declaration or certificate, referred to in rule-12 of the Central Rules, shall apply to the Sales Tax Officer of the Circle in which he is registered for the issue of such forms the application shall be signed by any of the persons specified in clause(a)of sub-rule(i) of rule-3 of the Central Rules.
(2) No blank form shall be issued except on payment of the fee by the dealer at the rate of five rupees per Form. The fee shall be deposited in a Government treasury or sub-treasury Column-II Rule as hereby substituted 8(1) A registered dealer, who wishes to obtain blank forms of declaration or certificate, referred to in rule-12 of the Central Rules, shall apply to the Assessing Authority of the Circle or Corporate Circle in which he is registered for the issue of such forms the application shall be signed by any of the persons specified in clause(a)of sub-rule(i) of rule-3 of the Central Rules.
(2) No blank form shall be issued except on payment of the fee by the dealer at the rate of five rupees per Form. The fee shall be deposited in a Government treasury or sub-treasury - | ae ar TT TE 12H, 7ONR__— or a branch of the State Bank of India or its subsidiary Bank or any Public Sector Bank, authorised to accept deposits in this behalf and a copy of the receipted treasury challan shall be attached with the application for such Forms. The amount of fee may also be paid in the form of Court-fee stamps affixed on the application.
(3) If the Sales Tax Officer is satisfied that the requisition of the dealer for blank forms is genuine and reasonable _ he may issue the same in suc number as he deems fit.If the fee paid ig more than the fee payable for the number of forms issued , the balance shail be credited to the account of the dealer to be adjusted against any further issue of the forms or may be refunded to him on application . The Sales Tax Officer shall maintain separately for each kind of forms, an account of the fee paid by , and the forms issued to , a dealer in register on forms-II and UI.
(4) (a) No dealer shall give any declaration or certificate except on @ form duly obtained by him in accordance with the provisions of this rule and not declared obsolete or invalid under sub-rule (14).
(b) No dealer shall accept any declaration or certificate from a dealer in another State unless it is furnished on a form duly obtained by such dealer from such authority as may be prescribed under the rules framed by the appropriate State Government under sub-section (3) or (4) of section 13 of the Act, provided that such form has not been declared obsolete or invalid by such authority as may be prescribed by rule framed by the appropriate State Government.
(5) Every form obtained by a dealer under sub-rule(1) and every form 0 - declaration or certificate received by such dealer from another dealer or from a department of Government, shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such. form or for the loss of Government revenue, if any, resulting directly or indirectly from such loss or theft.
(6) Every dealer shall maintain in a register in form IV or V, as the case or a branch of the State Bank of India or its subsidiary Bank or any Public Sector Bank, authorised to accept deposits in this behalf and a copy of the receipted treasury challan shall be attached with the application for such Forms. The amount of fee may also be aid in the form of Court-fee stamps affixed on the application.
(3) if the Assessing Authority 1s satisfied that the requisition of the dealer for blank forms is genuine an h reasonable , he may issue the same in such number as he deems fit. If the fee paid is more than the fee payable for the number of forms issued , the balance. shall be credited to the account of the dealer to be adjusted against any further issue of the forms or may be refunded to him on application . The Assessing Authority shall maintain separately for each kind of forms, an account of the fee paid by , and the forms issued to, a dealer in register on forms-II and IIL.
(4) (a) No dealer shall give any declaration or certificate except on a form duly obtained by him in accordance with the provisions of this rule and not declared obsolete or invalid under sub-rule (14).
(b) No dealer shall accept any declaration or certificate from a dealer ‘n another State unless it is furnished on a form duly obtained by such dealer from such authority as may be prescribed under the rules framed by the appropriate State Government under sub-section (3) or (4) of section 13 of the Act, provided that such form has not been declared obsolete or invalid by such authority as may be prescribed by rule framed by the appropriate State Government.
(5) Every form obtained by a dealer f under sub-rule(]) and every form of declaration or certificate received by such dealer from another dealer or from a department of Government, shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such form or for the loss of Government revenue, if any, resulting directly or indirectly from such loss or theft.
(6) Every dealer shall maintain in @ register in form IV or V, as the case ay GCA Wee IRAITRUT may be, a correct and complete accOunt of every kind of forms obtained by him under sub-rule (1) or furnished to him by another dealer under the rules of the appropriate State Government.
(7) If a blank form obtained by a dealer under sub-rule(1), or a duly completed form furnished to him by another dealer or by a department of Government is lost, destroyed or stolen, whether such loss, destruction or theft occurs while it is in the custody of the dealer who obtained it under sub -rule(1) or to whom it was furnished by another dealer, or in the course of transit to another dealer or to the Sales Tax Officer , he shall report the fact to the Sales Tax Officer concerned immediately, make appropriate entries in the remarks column of the register in Form-IV or V, as the case may be, and.take such other step to issue public notice of the lost, destruction or theft as the Sales Tax Officer may direct.
(8) On receipt of a report under subrule(7), theSales Tax Officer shall -
(a) after making such enquiry, if any, as he considers necessary, fix the amount for which, and the time within which, the indemnity bond, referred to in sub-rule(2) of rule 12 of the Central Rules, is to be furnished by the dealer, and
(b) give such directions to the dealer regarding issue of public notice of the loss, destruction or theft as he may deem necessary . A copy of the order Shall be served on the dealer whereupon he shall act accordingly.
(9) The indemnity bond referred to in sub-rule (8) shall be signed by one of the persons specified in clause (a) of sub-rule (1)-of rule 3 or sub-rule (8) of tule 12 of the Central Rules.
(10) All used forms Temaining in stock with a dealer on the discontinuance of business or on the cancellation of his registration certificate shall,-
(a) be invalid in respect of any transaction entered into after such discontinuance,
(b) become invalid immediately on such cancellation, and ,
(c) be surrendered to the Sales Tax Officer within fifteen days of the ore, 12 AE, 2008 ‘shall may be, a correct and complete account of every kind of forms obtained by him under sub-rule (1) or furnished to him by another dealer under the rules of the appropriate State Government.
(7) If a blank form obtained by a dealer under sub-rule(1), or a duly completed form furnished to him by another dealer or by a department of Government is lost, destroyed or stolen, whether such loss, destruction or theft occurs while it is in the custody of the dealer who obtained it under sub -rule(1) or to whom it ‘was furnished by another dealer, or in the course of transit to another dealer or to the Assessing Authority, he. shall report the fact to the Assessing Authority concerned immediately, make appropriate entries in the remarks column of the register in Form-IV or V, as the case may be, and take such other step.to issue public notice of the lost, destruction or theft as the Assessing Authority may direct.
(8) On receipt of a report under subtule(7) the Assessing Authority shall -
(a) after making such enquiry, if any, as he considers necessary, fix the amount for which, and the time within which, the indemnity bond, referred to in sub-rule(2) of rule 12 of the Central Rules, is to be furnished by the dealer, on
(b) give such directions to the dealer Tegarding issue of public notice of the loss, destruction or theft as he may deem necessary . A copy of the order be served on the dealer whereupon he shall act accordingly.
(9) The indemnity bond referred to in sub-rule (8) shall be signed by one of the persons specified in clause (a) of sub-rule (1) of rule 3 or sub-rule (8) of rule 12 of the Central Rules.
(10) All used forms remaining in stock with a dealer on the discontinuance of business or on the cancellation of his registration certificate shall,-
(a) be invalid in respect of. any transaction entered into after such discontinuance,
(b) become invalid immediately on such cancellation, and
(c) be surrendered to the Assessing Authority or Registering Authority 25 ee 26 Bae WE BAUR Ae, 12 AS, 2008 discontinuance of business or , as the case may be , of the service of the copy of the order of cancellation of registration certificate.
_ The Sales Tax Officer shall maintain a record of such surrendered forms in a register in form -III.
(11) No dealer who has obtained a form under sub-rule (1) shall transfer the same to any person except for the lawful purpose of section 6, section 6- A or section 8 of the Act. .
(12) « A form of declaration or cerficate in respect of which a report has been received by the Sales Tax Officer under sub-rule (7) shall ak be valid for the purposes of rule
(13) The Commissioner shall from time to time publish in Gazette the particulars of the forms in respect whereof a report has been received under sub-rule (7).
(14) The Commissioner may, by notification in the Gazette, declare that the forms of a particular series, design ‘or colour shali be deemed to be obsolete and invalid with effect from such date as he may specify and may substitute in their places forms of different series, design or colour.
(15) When a notification under sub rule(14) is published, all dealers, shall , on or before the date specified by the Commissioner therein, surrender to the Sales Tax Officer all unused forms of that series , design or colour which may be in their possession , and obtain in exchange such new forms as may be substituted in their places.
Provided that no new forms shall be issued to a dealer until he has rendered accounts of all the forms previously issued to him and has - returned the balance, if any, to the Sales Tax Officer.
(16) Before furnishing a form, obtained under sub-rule (1), to another dealer, ‘the person referred to in subrule (8) of rule 12 of the Central Rules shall fill jnall the required particulars, strike off the inapplicable portions and duly sign the same. He shall thereafter furnish the portions marked ‘original!
and ‘duplicate’ to the said other dealer, retaining the portion marked within fifteen days of _ the discontinuance of business or , as the case may be , of the service of the ~ copy of the order of cancellation of registration certificate.
The Assessing Authority shall maintain a record of such surrendered forms in a register in form -III.
(11) No dealer who has obtained a form under sub-rule (1) shall transfer the same-to any person except for the lawful purpose of section 6, section 6- A or section 8 of the Act.
‘(12) + A form of declaration or cerficate in respect of which a report has been received by the Assessing Authority under sub-rule (7) shall not be valid for the purposes of rule 8-A.
(13) The Commissioner shall from time to time publish in Gazette the particulars of the forms in respect whereof a report has been received under sub-rule (7).
(14) The Commissioner may, by notification in the Gazette, declare that the forms of a particular series, design or colour shall be deemed to be obsolete and invalid with effect from such date as he may specify and may substitute in their places forms of different series, design or colour.
(15) | When a notification under sub rule(14) is published , all dealers , shall , on or before the date specified by the Commissioner _ therein, surrender to the Assessing Authority all unused forms of that series , design or colour which may be in their possession, and obtain in exchange such new forms as may be substituted in their places.
Provided that’ no new forms shall be issued to a dealer until he has rendered accounts of all the forms previously issued to him and has returned the balance, if any, to the Assessing Authority.
(16) Before furnishing a form, obtained under sub-rule (1), to another dealer, the person referred to in subrule (8) of rule 12 of the Central Rules shall fill in all the required particulars, strike off the inapplicable portions and duly sign the same. He shall thereafter furnish the portions marked ‘original’ and ‘duplicate’ to the said other dealer, retaining the portion marked zr” BAR WET SAM Aa, 12 Ag, 2008 27 Amendment of 7- rule 8-A Amendment of 8- rule,8-C ‘counterfoil' himself.
(17) The Sales Tax Officer shall obtain an account of the forms previously issued to a dealer before he orders the next issue of such forms under sub-rule(2). He may also , in his discretion , call for an examination of the counterfoils of the forms previously issued to the dealer and utilised by him.
(18) A department of the. Central Government-of a State Government or ;
a State Government which js not a registered dealer under the Act,. shall - for the proposes of section '8 of the!
Act, furnish to the dealer from whom :
‘goods are purchased a certificate in, form "D" referred to in sub-rule (1) of tule 12 of the Central Rules, Before furnishing the’ certificate to the selling dealer, the authorised officer of the department ‘shall fill in all the required ' particulars in the form, strike off, the inapplicable Portions, put his seal thereon and sign it, Thereafter. , the counterfoil of the form shall be retained by the authorised officer and the other two portions ‘marked "Original" and "duplicate" shall be made over by him to the selling dealer.
‘counterfoil' himself.
(17) The Assessing Authority shall obtain an account of the forms previously issued to a dealer before he orders the next issue of such forms under sub-rule(2). He may also , in his discretion , call for an examination of the counterfoils of the forms previously issued to the dealer and utilised by him.
In the said rules, in rule-8-A in sub-rule(1) for clause(a) set out in Column-I below, the clause as set out in Column-II shall be substituted, namely:.
Column-I Existing clause
(a) to have made inter-State sales to a registered dealer or to a department of the Central.
Government or State Government or Column-II Clause as hereby substituted
(a) to have made inter-State sales to a registered dealer or, In the said rules, for existing rule 8-C set out in Column-1 below , the rule as set out in Column-II shall be substituted, namely:.
Column-1 Existing rule (8-C) Appeal and matters incidental thereto:-
(1) purposes of sub-section (3H) of section 7 of the Act shall be the authority having power to: hear an appeal under the U.P. Sales Tax Act,
1948.
(2) Before filling an appeal against an order passed under sub-section (2-A) or (3-A) or (3-D) or (3-E) of section The appellate authority . for.
Column-II Rule as hereby substituted (8-C) Appeal and matters incidental thereto:-
(1) The appellate authority for purposes of sub-section (3H) of section 7 of the Act shall be the authority having power to hear an appeal under the Uttar Pradesh Value Added Tax Act, 2008.
(2) Before filling an appeal against an order passed under sub-section (2-A) or (3-A) or (3-D) or (3-E) of section 28 SAR VAT AAAI Me, 12 AR, 2008 7 of the Act, the dealer shall deposit a fee at the rate of five rupees for every one thousand rupees (or part thereof) of the amount of security disputed by him to be furnished, subject to a maximum of rupees one hundred only.
(3) The procedure of filing and hearing appeal shall be the same as prescribed for appeals under the UP Sales Tax Act, 1948 and the Rules framed thereunder.
Amendment of 9- rae 9 Column-tI shall be substituted, namely:.
Column-I Existing Rule
(9)- Application of state Act and Rules- The provisions:.of thé U.P.
Sales Tax Act, 1948, and the U.P.
Sales Tax Rules, 1948,;as. amended from time to time , shall, in so far as they are not inconsistent with the Act,.
or the rules made there under , apply.
_the rules made there under , apply to to the dealers liable. to assessment under the Act.
Amendment of 10- Form-I Existing Form-I Schedule-A FORM -I Return of turnover Es 7 of the Act, the dealer shall deposit a fee at the rate of five rupees for ev y one thousand rupees (or part thereof) of the amount of security disputed bs~ him to be furnished, Subject to «.
maximum of rupees one hundred only.
(3) The procedure of filing andhearing appeal shall be the same as prescribed for appeals under the Uttar Pradesh Value Added Tax Act, 2008 and the Rules framed thereunder.
In the said rules, for rulé 9 set out in Column-I below , the tule as set out in Column-Il _. Rule as hereby substituted
(9)- Application of state Act and Rules- The provisions of the~Uttar Pradesh Value Added Tax Act, 2008 and the Uttar Pradesh Value Added «Tax Rules, 2008, as amended from _time to:time ; shall, in so far as they are not inconsistent with the Act, or the dealers liable to assessment under the Act. , , For the existing Form-l to the said rules, ‘mentioned in Schedule-A below, the Form-I as mentioned in Schedule-B shall be substituted, namely,- Return for the month/quarter ending of the assessment year Registration Mark and No.
Name of the dealer------- Status - (Whether individual, Hindu undivided family, association, club, society, firm, company, guardian or trustee)
1. Gross turnover including value of goods transferred to other place(s) of business or agent(s) or principal(s) outside the State otherwise than by way of sale but excluding cost of freight, delivery or installation when such cost is separately charged.
Deduct
(a) Turnover of goods the sale of which has Rs taken place outside the State, as defined in section 4’of the Act.
(b) Turnover of goods sold in the course of Rs export out.of India, as defined in section 5 of the Act.
Po UR WAT SANT THC, 12 AE, 2008 29 e——
(c) Turnover of goods sold within the State RS, --------------------------- . (d) Turnover of goods returned to the dealer RS, -----------------------=--- ~ by the purchaser within a period of six months from the date of delivery, as laid down in section 8-A of the Act.
(e) Value of goods transferred to other place(s) RS, ------------------------- of business or agent(s) or principal(s) outside the State otherwise than by way of sale in respect of which exemption is claimed under section 6-A of the Act.
2. Balance- Turnover of goods sold in the course RS, ------------------------- 5 of inter-State trade or commerce.
Deduct
(a) Turnover of goods, unconditionally Rs, ------------------------- e exempt under section 4 of the U.P.
Sales Tax Act, 1948, sold in the course of inter-State trade or commerce.
(b) Turnover of goods purchased and RS ,----~=------2----0---00-= sold by transfer of documents of title thereto on which exemption is claimed under section 6(2) of the Act.
3 Balance- Taxable turnover in respect of. RS,------------------------- inter-State sales.
4. Goods-wise break up of above:
(1) Declared goods-
(a) Sold to registered dealers on RS, -------------=----------- prescribed declarations.
(b) Sold to Government on prescribed RS,------------------------- ~ certificates.
(c) Sold otherwise RS, -----------=------------- \ (2) Other goods-
(a) Sold to registered dealers on RS, ------------------------- prescribed declarations.
(b) Sold to Government on prescribed Rs, -----------------------1- certificates,
(c) Sold otherwise RS. ------------------------- a Turnover taxable
(i) At % Rs.--------- on which tax amounts to Rs.------------------
(ii) At % Rs.--------- on which tax amounts to Rs,------------------
(iti) At % Rs, --------- on which tax amounts to Rs.------------------
(iv) At % Rs.--------- on which tax amounts to Rs.------------------
(v) At % Rs.--------- on which tax.amounts to Rs.------------------
(vi) At % Rs,--------- on which tax amounts to Rs.------------------
(vii) At % Rs,--------- on which tax amounts to Rs.-+---------------- Total Total . 6. Tax paid, if any, by means of treasury challan/Bank Draft/ cheque No. dated Rs.
i Balance of due/excess paid, if any Rs.
Declaration DE WA IRTIRT Awe, 12 AS, 2008 a Declaration ~ I entlose with this return a signed list of the-
(1) Sales made to rt
(a) | Government, in respect of which concession is being claimed under section 8(1)(a) of the Act.
(b) registered dealers, in respect of which concession is being claimed under section 8(1)(b) of the Act.
(c) __ registered dealers, in respect of which exemption is being claimed under section 6(2) of the Act.
(2) Despatches made to any other place(s) of business or principal(s) or agent(s) outside the State in respect of which exemption is being claimed under section 6-A of the Act.
(3) The original copies of the declarations and certificates so far received by me in respect of the aforesaid sales/despatches are also enclosed herewith, along with separate detailed list in respect of each category of declaration and certificate.
(4) |, proprietor of the business/partner/manager of firm/director/managing agent/principal officer of company incorporated-under the Companies Act/Karta of the Hindu undivided family/principal officer ‘managing the business of club, association or society/guardian of minor/trustee of trust/duly authorised agent of the dealer under his written authority/an officer duly authorised by the Government do hereby declare and verify that to the best of my knowledge and belief, the above statement is true and complete and nothing has been willfully omitted or wrongly stated.
Place------------------- Daté---------------—--- . Signature Status Acknowledgement Received from 'Messers'----------------------------~ a dealer possessing registration certificate No.----------------- a return of turnover for the period from------------------ to -------- wnnnnnne= with enclosures mentioned therein.
Place------------------- Date-------------------- Receiving Officer Form-I as hereby substituted Schedule-B FORM -I Department of Commercial Taxes, Government of Uttar Pradesh {See rule-5 of the CS’. (U.P.)Rules, 1957] Return of Tax Period - monthly / quarterly [To be filled in block letters only} (1. | Assessment Year ee |_| | [ - | | | | [ 2. | Tax Period Ending on [-[afe]-pofed- [stoi
3. | Designation of Assessing - Authority
4. | Name of Circle / Sector - © oO
5. | Name / address of the dealer / | -[ | - [ firm WOT UA STEM] Toe, 12 HY, 2008 31 EEE H
6. | Taxpayer's Tdentification Number [TIN [ 7. | Details of Purchase [in Rs.]
a- | Vat Goods [ | | [ [| tf} Interstate purchase by transfer of documents during movement of goods Purchase in U.P. in Ex.U.P.Principal's A/c Any other purchase [ b-_| Non Vat Goods | i. Interstate purchase by transfer of documents during movement of goods Toa -T LTT TT TTT TTT TIT ii. Purchase in U.P. in Ex.U.P.Principal's A/c iii. Any other purchase = Total Grand Total [a+b]
8.__| Calculation of Gross Inter-State Sales | | a-_| Gross Turnover | i. Gross turnover including value of goods transferred to other place(s) of business or agent(s) or principal(s) outside the state, otherwise than by way of sale | b- | Deductions | i. Tumover of goods the sale of which has taken place outside the state, as defined in section 4 of the Act.
il. Tumover of goods sold in course of export out of India, as defined in section 5(1) of the Act.
iii. Turnover of goods sold in course of import of the goods into territory of India, as defined in section 5(2) of the Act.
iv. Turnover of goods sold in course of export out of India, as defined in section 5(3) of the Act.
Turnover of goods sold within the state.
Vi. Turmover of goods returned to the dealer by the purchaser within a period of six months from the date of delivery, as laid down in section 8-A of the Act.
Vil. Value of goods transferred to other place(s) of business or agent(s) or principal(s) outside the State otherwise than by way of sale in are respect of which exemption is claimed under Section 6-A of the Act Total Gross Inter State sales = Gross Turnover — Deductions [a-b]
1.
[9 | Deduction from Gross Inter State Sales | Turnover of goods, unconditionally, exempt under UPVAT, 2008, sold in course of inter state trade or commerce Turnover of goods purchased and sold by transfer of documents of title thereto on which exemption is claimed under section 6(2) of the Act iii. Turnover of goods under section 8(6) Totai 32 Ba Weel STIR Wore, 12 Ag, 2008 [10. | Calculation of Net Inter State Sales | i. Gross inter state sales as in SI].No.9 — Deductions as in | - SI.No. 10 [ 11. | Calculation of Central Sales Tax on Net Inter state sales _| | SLNo. Rate of tax Commodity Sale amount a. | Vat Goods Tax @1% @....% {as prescribed under section 8(1) of the Act} @4% iv. @ 12.5% @ .....Y% {other} uJ) Total Ib. | Non Vat Goods {as prescribed under section 8(1) of the Act} ii. @ 20% iil. @21% iv.
32.5% @ .....%{other} Total Grand Total
12. | Adjustment of ITC against CST EDELELEE TTT
13. | Tax Payable [in rupees] = Tax as calculated in SI.No.11- | - Amount declared in Sel.No. 12 |
14. Detail of tax deposited Name of the bank / branch_| T.C. number Date Amount of tax Total in figure Total in words BAR Wee SIRT Wa, 12 AY, 2008 33 DECLARATION I enclose with this return a signed list of the ------- 1- Sales made to :
a. registered dealers, in respect of which concession is being claimed under section 8(1) of the Act.
b. registered dealers, in respect of which exemption is being claimed under section 6(2) of the Act.
c. registered dealers, in respect of which exemption is being claimed under section 8(6) of the Act.
2- Despatches made to any other place(s) of business or prihcipal(s) or agent(s) outside the state in respect of which exemption is being claimed under section 6-A.of the Act.
3- The original copies of the declaration and certificates in respect of the aforesaid sales/despatches will be submitted within the time as prescribed under rule-12 of the Central Sales Tax (U.P.) Rules, 1957. ;
4- A Avera terns suamcieg ata. < pene ager aeee Proprietor of the business / partner / manager of firm / director / managing agent / principal officer of company incorporated under the companies Act / Karta of the Hindu undivided family / Principal officer managing the business of club, association of society / guardian of minor / trustee of trust/ duly authorised agent of the dealer under his written authority / an officer duly authorised by the Government do hereby declare and verify that to the best of my knowledge and belief, the above statement is true and complete and nothing has been willfully ommitted or wrongly stated.
By Order, GOVINDAN NAIR, Pramukh Sachiv.
Howaoyoto—votio 105 wars (fo)-(221}-2008—-597 wftai—(Hrex / aHaC) | Hovaogotto—votio 9 alo fact—(222)-2008-3000+1000 wfcai—(wryer / sp Ae) |