Noti_no_684_27062014_English Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2008
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

Uttar Pradesh Shasan Sansthagat Vitta , Kar Evam Nibandhan Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notificationno.Ka.Ni.-2- 684/X1-9(295)/07-U.P. VATRules-08-order-( } | 4 )-2014 Dated 2} June, 2014 :- NOTIFICATION No. Ka.Ni-2- 6&4 /X1-9(295)/07-U.P. VAT Rules-08-order-( Wy )-2014 Lucknow:: Dated :: 29 June, 2014 In exercise of the powers under section 79 of the Uttar Pradesh Value Added Tax Act , 2008 ( U.P. Act no. 5 of 2008 ) read with section 21 of the Uttar Pradesh General Clauses Act , 1904 (U.P. Act no. 1 of 1904 ) , the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Value Added Tax Rules , 2008 .

The Governor , being satisfied that circumstances exist which render it necessary for him to take immediate action , is further pleased under the proviso to sub-section (3) of section 79 of the said Act to make the aforesaid rules without previous publication :- The Uttar Pradesh Value Added Tax (Fifth Amendment) Rules, 2014 Short title and 1. (1) These rules may be called the Uttar Pradesh Value Added commencement Tax { Fifth Amendment) Rules, 2014

(2) They shall come into force with effect from the date of their publication in the Gazette.

Amendment of | 2. | In the Uttar Pradesh Value Added Tax Rules , 2008 hereinafter rule 2 referred to as the said rules, in rule 2, in sub-rule(1),-

(a) for the existing clause (c) set out in column-| below, clause as set out in Column-I shall be substituted, namely:- Column-I Column-Il Existing clause Clause as hereby substituted

(i) A Joint Commissioner | (1) A Joint Commissioner (assessment) appointed appointed and posted by the and posted by the State State Government.- Government in a (a)in a corporate circle to corporate circle to perform the functions and perform the functions exercise the powers of and exercise the powers assessing authority;

of assessing authority; (b) in the audit wing of the

(ii) A Deputy Commissioner department to undertake or an Assistant tax audit according to the Commissioner appointed provisions of the Act and by the State Government k. AML inal q a and posted either by the State Government or by the Commissioner or a Commercial Taxes Officer appointed and posted by the Commissioner ;

(a) in a circle to perform the functions and exercise the powers of an assessing authority in such circle ;

(b) in any offices of the Department and empowered — under rule 5 to exercise powers under sections 45, 48 and 49, these rules.

(ti) A Deputy Commissioner or an Assistant Commissioner appointed by the State Government and posted either by the State Government or by the Commissioner or a Commercial Taxes Officer appointed and posted by the Commissioner,-

(a) in a circle to perform the functions and exercise the powers of an assessing authority in such circle ;

(b) in any offices of the Department and empowered under rule 5 to exercise powers under sections 45, 48 and 49;

{c) in the audit wing of the department to undertake tax audit according to the provisions of the Act and these rules.

(b) for the existing clause (e) set out in Column-I below, the clause as set out in Column-li shall be substituted, namely:- Column-I Column-II Existing clause Clause as hereby substituted

(e) “Accountant” means a Chartered Accountant as defined in Chartered Accountants Act, 1949, or a member of an Association of Accountants recognized in |:

this behalf by the Central Board of Revenue.

(ec) “Accountant” means a Chartered Accountant as defined in Chartered Accountants Act, 1949, or a member of an Association of Accountants recognized in this behalf by the Central Board of Revenue and includes a Company Secretary as defined in the Company Secretaries Act, 1980 and a Cost Accountant as defined in the Cost and Works Accountant Act, 1959. Amendment rule 20 of In the said rules, in rule 20, in sub-rule(1) for the existing clause (c) set out in Column-I below, the clause as set out in Column-lIl shall be substituted , namely:- Column-! Column-Il Existing clause Clause as hereby substituted

Consolidated Details of turnover and tax.

Amendment of rule 21 In the said rules, in rule 21, for existing sub-rule(2) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted , namely:- Column-! Column-II Existing sub-rule Sub-rule as hereby substituted

(2) In respect of goods which are-

(a) consigned outside the State otherwise than as a result of a sale in the same form and condition in which those were purchased; or

(b) used or consumed in manufacture or processing of any taxable goods or in packing of such goods and such manufactured or processed goods are consigned outside the State otherwise than as a result of a sale, credit of part amount of input tax obtained by using expression {(P x R)/ 100}, shall not be allowed:

Where-

(i) P is the purchase price of the goods consigned or used or consumed, as the case may be;

(ii) R is rate of tax applicable to the commodity under the Act if it is less than 4 and in other cases is equal to 4.

(2) In respect of goods which are-

(a) consigned outside the State otherwise than as a result of a sale in the same form and condition in which those were purchased: or

(b) used or consumed in manufacture or processing of any taxable goods or in packing of such goods and such manufactured or processed goods are consigned outside the State otherwise than as a result ofa sale, credit of part amount of input tax obtained by using expression {(P x R)/ 100}, shall not be allowed:

Where-

(i) P is the purchase price of the goods consigned or used or consumed, as the case may be;

(ii) R is rate provided under sub-section (1) of section 8of the Central Sales Tax Act, 1956.

Amendment of rule 2?

In the said rules, in rule 22 for the existing sub-rule(3) set out in Column-I below, the sub-rule as set out in Column-Il shall be substituted , namely:- Columnl Columnll Existing sub-rule Sub-rule as hereby substituted

(3) Amount of reverse input tax credit, in respect of any quantity or measure of any goods which have been consigned by the trader outside the State otherwise than by reason of an inter- State sale, shall be computed using the expression:

Px R/100 Where, in respect of quantity or measure of goods consigned outside the State,-

(i) P_is the purchase price,

Px R/100 Where, in respect of quantity or measure of goods consigned outside the State,-

(i) P_is the purchase price, ~ Y- according to the tax invoice or purchase invoice in respect of which input tax credit has been claimed of full amount of input tax; and

(ii) R is rate of tax applicable to the commodity under the Act if it ts less than 4 and in according to the tax invoice or purchase invoice in respect of which input tax credit has been claimed of full amount of input tax;

and

(ii) R is rate provided under sub-section (1) of section 8 other cases is equal to 4. of the Central Sales Tax Act, 1956, Amendment of In the said rules, in rule 32, in sub-rule(2) for the existing clause (d) rule 32 set out in Column-I below, the clause as set out in Column-II shall be substituted , namely:- Column-! Column-II Existing clause Clause as hereby substituted

(d) Bank Passbook: (d) Bank Passbook embodying the photograph of the account holder being attested by the Branch Manager of the concerned Bank:

Amendment of In the said rules, in rule 32-A,- .

rule 32A (a) in sub-rule(2) for the existing clause (d) set out in Column-!

below, the clause as set out in Column-II shall be substituted , namely:- Column-I Column-Il Existing clause Clause as hereby substituted

(d) Bank Passbook: (d) Bank Passbook embodying the photograph of the account holder being attested by the Branch Manager of the concerned | Bank:

(b) for the existing sub-rules (12), set out in Column-! below, the sub-rule as set out in Column-II shall be substituted, namely:- Column-! Column-I] Existing sub-rule Sub-rule as hereby substituted

(12) The commissioner may (12) The Commissioner may . from from time to time issue time to time determine the instructions with regard to modus operandi for filing the procedure to be an application on line and followed in respect of issue instructions —- with disposal of application regard to the procedure to be under this rule and other followed in respect of matters related to disposal of application registration of casual under this rule and other dealer. matters related to registration of casual dealer.

Amendment of In the said rules, in rule 37 for the existing sub-rule(2) set out in rule 37 Column-I below the sub-rule as set out in Column-II shal] be _ssubstituted , namely:- Column-I Column-I] Existing sub-rule Sub-rule as hereby substituted

(2) Notwithstanding anything | (2)Notwithstanding anything containing in sub-rule (1) containing in sub-rule (1) the the dealer may, at his dealer may, at his option, option, furnish security or additional security referred to in sub-section (1) of section 19, in any one of the following forms:

(a) By depositing amount in cash; or

(b) By furnishing bank guarantee from a scheduled bank; or By pledging fix deposit certificate; or

(d) By pledging National Saving Certificates or any other saving certificates issued by Indian Postal Services.

(c) furnish security or additional security referred to in subsection (1) of section 19, in any one of the following forms:

(a) By depositing amount in cash; or

(b) By furnishing bank guarantee from a scheduled bank; or

(d) By pledging National Saving Certificates or any other saving certificates issued by Indian Postal Services.

(2-A) The Commissioner may from time to time envisage any other mode of security as he deems fit for the purpose of this rule .

Amendment of| 9 In the said rules, in rule 42 for the existing sub-rule(1) set out in rule 42 Column-I below , the sub-rule as set out in Column-II shall be substituted , namely:- Column-I Column-II Existing sub-rule Sub-rule as hereby substituted

(1) Audit report referred to inj (1)Audit report referred to in subsub-section (17) of section section (17) of section 21 shall 21 shall be submitted by be submitted by the dealer the dealer referred to in referred to in that sub-section that sub-section to his . to his assessing authority in assessing authority in Form XXIII along with the Form XXIII along with Annexures of Consolidated the annual return of Details of turnover and tax tumover and tax referred referred to in sub-section (7) of to in sub-section (7) of section 24 .

section 24.

In the said rules, in rule 45,- a ee aE) 18 (a) for the existing sub-rule(7) set out in Column-I below , the sub- rule as set out in Column-II shall be substituted , namely:- Column-I | Column-I] -k- Existing sub-rule Sub-rule as hereby substituted K7) Every dealer liable to pay tax shall, on or before October 31, submit to the assessing authority in addition to return of tax period filed under sub-rule (2) or subrule (10) an annual return of his turnover and tax,~

(a) in Form XXVI A in case of dealer exclusively dealing sale and purchase within the State

(b) in form XXVI B in case of dealer executing works contract

(c) in form XXVI in cases other than (a) and (b) above. for the preceding assessment year along with copies marked "Original" of all forms of declaration or certificates, on the basis of which exemption or concession from tax is claimed or which determine the nature of a transaction and annexure as described in the relevant form:

Provided that the annual return for the assessment year 2007-2008 may be submitted till March 31, 2009 :

Provided further that the assessing authority may, for adequate reasons to be recorded in writing, extend the time for filing such return up to a period of ninety days beyond the period prescribed under this sub rule:

Provided further that the Commissioner or the State Government may, for adequate reasons to be recorded in writing, by an

(7) Every dealer liable to pay tax shall, alongwith the last return of the financial year but not beyond 31° October of the subsequent assessment year, submit to the assessing authority the Annexures of Consolidated Details of his turnover and tax,-

(a) in Form LII in case of a dealer other than a dealer referred to in clauses(b) and (c) below

(b) in Form LII-A in case of a dealer exclusively dealing sale and purchase within the State;

(c) in Form LII-B in case of a dealer executing works contract or transfer of right to use any goods or both, as the case may be;

for the preceding assessment year alongwith copies marked “Original” of all forms of declaration or certificates , on the basis of which exemption or reduction in the rate of tax is claimed or which determine the nature of a transaction and annexure as described in the relevant form:

Provided that the assessing authority may , for adequate reasons to be recorded in writing . extend the time for filing such Annexures of Consolidated Details upto a period of ninety days beyond the period prescribed under this sub-rule:

Provided further that the Commissioner or the State Government may, for adequate reasons to be recorded in writing, by an order in general om Dia rule.

order in general, extend the time for filing the annual return beyond the period prescribed under this sub , extend the time for filing the Annexures of Consolidated Details beyond the period prescribed under this sub-rule .

, hamely:-

(b) in sub-rule(10) for the existing clause (a) set out in Column-I below , the clause as set out in Column-II shall be substituted Column-I Column-II Existing clause Clause as hereby substituted

(a)Every dealer to whom first proviso to sub section (1) of section 6 applies, shall before expiry of period of 20 days after the end of the quarter, deposit tax in the prescribed manner and shall submit the treasury challan to the assessing authority and shall submit only annual retum as prescribed under sub-rule

(7).

(a) Every dealer to whom first proviso to sub-section (1) of section 6 applies, shall before expiry of period of 20 days after the end of the quarter , deposit tax in the prescribed manner and shall submit the treasury challan to the assessing authority and shall submit only Annexures of Consolidated Details under sub-rule(7);

Amendment of rule 50 1] substituted , namely:- In the said rules, in rule 50 for the existing sub-rule(2) set out in Column-I below , the sub-rule as set out in Column-Il shail be Column-I Column-II Existing sub-rule Sub-rule as hereby substituted

(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due:

Provided that where the recipient has already account number in such |

(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch or C.B.S. (Core Banking System) branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank account number in such local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due:

Provided that where the recipient has already given his = Bs given name and address of local branch of a Bank and his Bank account number in such local branch of the Bank to the assessing authority, it ' shall not be necessary to give such details again.

bank account number, name and address of local branch or C.B.S. branch of a Bank to the assessing authority, it shall not be necessary to give such details again.

Amendment of In the said rules, in rule 62, in sub-rule(4) for the existing clause (b) 12 | set out in Column-I below, the clause as set out in Column-II shall be rule62 :

substituted , namely:- Column-I Column-Ii Existing clause Clause as hereby substituted

(b) by the Tribunal, unless it] (b) by the Tribunal, unless it decides decides to dismiss it under to dismiss it under sub-section (7) sub-section (4) of section of section 57.

a7 Omission of 3 Form numbers XXVI, XXVI-A and XXVI-B shall be omitted.

certain Forms Insertion of new ‘a After form LI the following Forms shall be inserted, namely;- Forms —~G- FORM-LII DEPARTMENT OF COMMERCIAL TAXES ,GOVERNMENT OF UTTAR PRADESH ( See sub-rule(7) of Rule 45 of U.P. VAT Rules , 2008 ) Annexures of Consolidated Details Assessment Year tH Assessment Period begins from Ending on Name / Address of the dealer Name and address of branch / depot 1] Taxpayer's Identification Number [TIN] TT Annexure-1 certificate AnnualDetails of declaration or from Department of Commercial Taxes- S.N, Name of Form Opening Balance Received Used Lost/ Destroyed Surrendered Closing Balance No. No. No, Amount Covered No. Total No. Total No.

5(a) 5(b) XXI XXXI XXXVHEI iv Cc F vi H vii EI viii En ix D x I xi J Xii Any other Form Note: - Annex the detailed of Forms in Annexures (2) , (b} , (c) , (d) and (e) whichever applicable .

jw = -2 ANNEXURE Annual Details of Purchase [in Rs.]

A Vat Goods | Purchase in own a/c against tax invoice (annexure-A Part-I ) Purchase in own a/c from person other than registered dealer Purchase of exempted goods iv, Purchase from Ex U.P.

Purchase in Principal's A/c -

(a)_U.P. principal {a-i) | Purchase against tax invoice (annexure-A Part-II ) {a-ii) | Other purchases

(b) Ex. U.P. principal Vi. Any other purchase Total :

vii.Less — purchase return (annexure A-1) viii. Net amount of purchase B-| Non Vat Goods IL. Purchase from registered dealers IL, Purchase from person other than registered dealer iii, Purchase of exempted goods iv, Purchase from Ex U.P.

¥.

Purchase in Principal's A/c - a) U.P. principal

(b)_Ex. U.P. principal vi, Any other purchase Total :

vii. Less — purchase return (annexure A-]} viii. Net amount of purchase Grand Total :

C-| Capital Goods purchased from | Within the State Purchase against tax invoice (Annexure A-2) Purchase from person other than registered dealer Total : Purchases through commission agent for which certificate in form VI has been received SI.No. Certificate No, Date value of goods purchased Amount of tax paid Total :

[E- | Purchases/value of goods received from outside State against Forms of declaration / certificates | * The information in Annexure A-I will be given in proforma prescribed alongwith form XXIV.

ae, (ee

(a) | Purchase against Form C/ Form H / Form [ + (Details to be furnished in annexure C, D&E respectively) Value of goods received from outside State

(b) | against - Form F (details to be furnished in annexure F) Total :] - Note:- 1, Reason to be given if the details of purchases given here differ from those given in monthly and quarterly return

2. Details of purchases against Form- C/ Form -H/ Form-I to be enclosed.

3. Details of receipts against Form- F to be enclosed.

—12- ANNEXURE - 3 Annual Details of Sale a|Vat_Goods | PETIT IEE i. Turnover of sale in own a/c against tax invoice (annexure-B Part-I} Turnover of sale in own a/c other than in ii, column- i.

iii. Turnover of sale of exempted goods iv. Sales in Principal’s A/C -

(a) U.P. principal (a-i){ Sales against tax invoice (annexure-B Part-II ) (a-ii)}| Other sales {b) Ex. U.P. principal v. Interstate sale against form 'C’ Interstate sale against form 'C' of which form C v{a) have been Annexed Interstate sale claimed against form ‘C' but form ¥(b) C have not been Annexed vi, Interstate sale without form 'C' Sale in course of export out of India with form vii. of export Sale in course of export out of India without viii form of export ix. Sale in course of import + X. Sale outside state xi Consignment sale /Stock Transfer Consignment sale ‘Stock Transfer with form F xi(A) for which form F have been Annexed Consignment sale /Stock Transfer with form F xi(B) for which form F have not been Annexed Consignment sale /Stock Transfer without form xii F xiii Turnover of sales in Transit u/s 6(2} of CST Act Turnover of sales in Transit u/s 6(2) of CST Act xiii(A) | in which form C/E1/E2 have been Annexed Turnover of sales in Transit claimed u/s 6(2) of CST Act in which form C/E1/E2 have not been xili(B) | Annexed xiv Sales against Form-H Sales against form 'H' of which form H have xiv(A) | been Annexed Sales claimed against form ‘H’ but form H have xiv(B) | not been Annexed XV Interstate Sales Against Form-I Sales against form 'I' of which form I have been x¥(A) Annexed Sales claimed against form 'I' but form I have x¥(B) not been Annexed xvi Turnover of High seas sales xvii. Turnover of Ex-UP job work with form F xviii Turnover of Ex-UP job work without form F Turnover of Ex-UP transfer of property in goods xix for work contract Turnover of receipts in lieu of transfer of right to XX use the goods to Ex-UP persons XXxi Any other sale L || | | ~1%3- Total Less — sales return (annexureB-1) Net amount of sales b-| Non Vat Goods i, Taxable turnover of sale ii. Exempted turnover of sale iii. Tax paid turnover of goods Iv Sale in Principal's A/c -

(a) U.P. principal

(b) Ex. U.P. principal v. _jAny other sale Total :

Taxable turnover of Central sale Exempted turnover of Central sale Any other Central sale vi.Less — sales return (annexure B-1) vii |Net amount of sales Grand Total :

c- Sales through commission agent for which certificate in form V has been Received SIL.No. ‘Certificate No. Date | value of goods sold Amount of tax Charged Total Note :- Reason to be given if the details of sales given here differ from those given in monthly and quarterly return * The information in Annexure B-1 will be given in proforma prescribed alongwith Form XXIV.

Le ANNEXURE - 4 Consolidated Computation of tax on purchase Turnover of SLNo. | Rate of Commodi Purchase Vat Goods i. 1% ii. 4% iii. 12.5% Additional Tax iv. 1% Vv. 15% vi. Specify if any other rate is applicable Non Vat Goods Total Grand Total ~'5 ~ ANNEXURE —5 Consolidated Computation of tax on sale (U.P.

S1.No.

it.

iii.

Rate of Vat Goods 1% 4%

12.5% Com Additional tax iv ¥.

vi.

Consolidated Computation of tax on sale (Central) 1%

1.5% Specify if any other rate is applicable Total (Vat and Non Vat} Gra Total Sale amount S.No | Description Rate of Tax Sale Amount Tax 1 Central Sales covered by Form C 2 Central Sales not covered by Form C oo

2...

4...

3 Other Taxable Central Sales - Die a

4...

Note- 1. List and copies of Form XXI received.

2. List and copies of Form-D or any other Form or Certificate on the basis of which exemption or reduction of tax has been claimed.

#{6- Annexure 6 STOCK DETAILS S.No | Commod ning Stock In Rs. Closing Stock In Rs.

Note—1 The stock details of Goods purchased from U.P. and Ex U.P. are to be disclosed separately.

2-Only cumulative details of commodities as per the rate of tax applicable and exempted goods are to be mentioned .

3- The Manufacturers are to disclose the stock details of Raw Material, Consumable stores etc. and Finished Goods separately.

ANNEXURE —- 7 Consolidated Details of ITC S.N. Particular Amount i,{{TC brought forward from the previous assessment year iij ITC earned during the assessment year (a)- Amount of Total ITC

(i) ITC on capital goods as per Rule- 24(a)

(ii) ITC on goods other than capital oods :

(b) Amount of RITC

(c) Amount of Net ITC (a-b) iii-(Gross admissible ITC (itii) iv-/ITC adjusted against tax payable under CST Act for the current year v-|ITC adjusted against tax payable under UPVAT Act for the current_year ITC adjusted vi-| against dues in UPTT Act ITC adjusted vii-| against any other dues viii} ITC refunded under section 41 if any ix-- ITC refunded under section15({cther than that of section 41) x Total (ivt+v+vit viitviiitix) ITC in balance (iiixi-| x} xii-|/ ITC carried forward for the next year a ANNEXURE - 8 Consolidated Details of along with return of tax period in Treasury/Bank Name and address of the S.N. Month Amount TC no. Date |Name of the Bank Branch 3 4 5 6 i Octo Nov Dec Jan Feb Mar Total Consolidated Details of adjustments in Form XXXIT-A Year from which Order no. and date in S.N. Month in which adjusted Amount adjusted Form XXXIII-A Consolidated Details of TDS in Form XXXI Printed No. of Form S.N. Name and address of the Amount of TDS XXXI Contractee ~)6~ Consolidated carried forward Details I Amount of [ax dg pos in excess to rable y, during the Manca | year 9 carne nO or Ie e next financia year C mount of ITC to be alme Bey ect or a ne 00 upto th is ani a op and to e clal per Ru c ing, years as DECLARATION T scsirasserasacaininen aieintacaen atvinintninintaine OED LON ig VA el va ncemeawanmeneedtin STG 208 StAtUs werner (i.e. proprietor , director , partner ete. as provided in rule-32(6) ) do hereby declare and verify that , to the best of my knowledge and belief all the statements and figures given in the above annexures are true and complete and nothing has been willfully omitted or wrongly stated .

Date - Name,and Pignature of partners / proprietor/ Karta etc Place- Status - Name of the Dealer - Note:- 1- These Details must be signed by a person who is authorized under rule 32 (6) of Uttar Pradesh Value Added Tax Rules, 2008.

2- If space provided in any format or table is not sufficient the relevant information may be submitted in same format on separate sheet.

Annexure-(a) : Details of U.P, Form -38/D/E /F used during the financial year whichever is applicable SLNo. | Name of the | No, of Form- | Invoice no./ Bill | Name of the Value of Seller / 38 / Form- no. / Challan Commodity goods Sender D/E /F no. & Date ] 2 3 4 5 6 Annexure-(b) : Details of Central Forms-C/F/H/ I used during the financial year whichever is applicable SINo. Name of the No, of Form- Invoice no./ Bill | Name of the Value of Seller / C / Form-F / no. / Challan Commodity goods Sender Form-H / no. & Date Form-lI 1 2 G 4 5 6 Annexure-(c) : Details of U.P. Form ~XXI & Central Form — E-I and E-II etc.

SI.No. | Name of TIN of O.C, Corresponding | Bill No. / Name of Value of the Purchaser Stamp No. | no, of form Challan no. | the goods Purchaser used if any & Date Commodity 1 2 3 4 5 6 7 8 ~ 2a ™ FORM-LII-A DEPARTMENT OF COMMERCIAL TAXES , GOVERNMENT OF UTTAR PRADESH ( See sub-rule(7) of Rule 45 of U.P. VAT Rules , 2008 ) Annexures of Consolidated Details (For traders exclusively dealing purchase and sale within the UP ) Assessment Year Assessment Period begins from me OPER | MP) RET & PY Ending on Name / Address ofthe deale Name and.address of the branch / depot Taxpayer's Identification Number [TIN] Annexure-I Annual Details of Purchase [in Rs.]

S.N. Particular of purchase Vat goods | Non vat goods Exempt goods Total (in Rs.) (in Rs.) (in Rs.) (in Rs.)

i- |from registered dealer in UP ii- [from person other than registered dealer in UP iii- | any other purchase for any purpose Note :- Reason to be given if the details of purchases given here differ from those given in monthly and quarterly return Annexure-2 Annual Details of Sales [in Rs.]

S.N. Particular of sales Vat goods | Non vat goods | Exempt goods Total (in Rs). | (in Rs.) (in Rs.) (in Rs.)

i- |To registered dealer in UP ii- |to person other than registered dealer in UP iii- }any other salein UP Note :- Reason te be given if the details of sales given here differ from those given in monthly and quarterly return Annexure 3 STOCK DETAILS Opening Stock In Rs. Closing Stock In Rs.

Note—Only cumulative details of commodities as per the rate of tax applicable and exempted goods are to be mention Annexure-4 Consolidated Computation of tax payable on purchase from person other than registered dealer

5.N.| Name of commodity Purchase turnover rate of tax amount of tax iiiiv- Total —- 24 - Annexure-5 Consolidated Computation of Taxable sale and tax payable on sale S.N, Name of commodity Turnover of sales of] Turn over of sales| rate of tax amount of tax Non-vat goods of Vat goods iiiiiiivyvietc, Total Annexure-6 Consolidated Details of ITC S.N. Particular Amount i- ITC brought forward ii- [ITC earned during assessment year a- Amount of Total ITC b- Amount of RITC c- Amount of Net ITC Earned (a-b) Gross Admissibie iii- JITC (+i iv- {ITC adjusted against tax payable in UPVAT for current year v- {ITC adjusted against dues in UPTT vir [ITC adjusted against any other dues vii- {ITC refunded under section15(other than section 41) viii | Total (iv+ v+ vi + vii) ix- |ITC in balance(iii-viii) x- {ITC carried forward for next year A-Details_of deposit_along with return of tax period in Treasury/bank —-L5- Annexure-7 S.N. Month Amount in Rs. TC no. Date Name of the bank address of the branch April ii May June iv July August vi September vii October viii November December January xi February xii March Total B- Detail_of adjustments in Form XXXIII-A S.N. Month in which adjusted Amount Year from which adjusted iti- C- Total Tax Paid During the Year serial no. Deposit in Treasury/bank Deposit by adjustment Total (2+3) 1 2 a 4 Computation Of Net Tax Payable —~ Zo - Annexure—8 Tax payable ITC adjusted | net payable Tax deposited /adjusted Demand/Refund 2 3 4 5 6 DECLARATION LS camuermwceeecns Jay S/o,D/o, W/o/ Status....cscereersers treseseeeeeee [L@. proprietor, director, partner ete. as provided in rule-32(6)], do hereby declare and verify that, to the best of my knowledge and belief all the statements and figures given in this return are true and complete and nothing has been willfully omitted or wrongly stated.

Date - Name and Signature of partners/proprietor/karta ete, Place - Status - Name of the dealer- Note:- |1- These Details must be signed by a person who is authorized under rule 32 (6) of Uttar Pradesh Value Added Tax Rules, 2008.

2- If space provided in any format or table is not sufficient the relevant information may be submitted in same format on separate sheet.

— 24 - FORM-LII-B DEPARTMENT OF COMMERCIAL TAXES , GOVERNMENT OF UTTAR PRADESH ( See sub-rule(7) of Rule 45 of U.P. VAT Rules , 2008 ) Annexures of Consolidated Details (For the works contractors / Transfer of right to use ) 1- Assessment Year 2 le] Ei Leet] 2- __| Assessment Period begins from i [es] sa] » | [Ending on! | ?: Mt 3- Name / Address of the dealer Name and Address of 4- branch/depot [5- | Taxpayer's Identification Number [TIN] |__| | | | Detail of declaration or certificate received from Department Annexure-1 of Commercial Taxes-

5.N, Name of Form| Opening | Received Used Lost/ Surrendered Closing Balance Destroyed Balance No. No, No, Amount No, Total No, Total No.

Covered 1 2 3 4 5(a) 5(b) 6 7 8 i XXXI ii XXXVI iti Cc iv F ¥ Any other form Note: - Annex the detail information of the forms used Annexures (a) , (b) & (c) whichever applicable ..

Annexure-2 Annual Details of Purchase :

S.N. Particular of purchase Vat goods Non vat goods (in Exempt goods Tota!

(in Rs.) Rs.) (in Rs.) (in Rs.)

from registered dealer in UP from person other than registered dealer in UP in course of import out of India iv- | in course of movement of goods from one state to another y- | in course of inter-state trade or commerce vi- | any other purchase for any purpose Note: Reason to be given if the details of the purchase given here defer from those given in monthly and quarterly return —2a- Annexure-3 Computation of tax on the annual turnover of Purchase :

S.N.

iiliti- Iv- Ye vi- Name of commod Turnover of Purchase rate of tax amount of tax Annexure-4 Computation of annual taxable turnover in case of transfer of right to use of any goods S.N. Particular Amount 1- |Gross Turnover 2- Deduct if included in the gross turnover .

the amount representing the amount receivable in respect of transfer of right to use any exempt goods;

amount receivable as penalty for defaults in payments or as damages or any loss caused to the goods by the person to whom such transfer was made;

iiij amount receivable in respect of transfer, delivery or supply of goods under the contract or agreement of transfer of right to use goods for any purpose where such transfer, by the lessor to the lessee, is made asa result ofa sale—

(a)in the course of inter-state trade or commerce;

(b)outside the State; or

(c)in the course of export of the goods out of the territory of India or in the course of import of goods into the territory of India Total (i+ii+ii) 3- [Taxable turnover = 1-iy Annexure-5 Computation of tax in case of transfer of right to use of any goods under UPVAT Act, 2008 | | [ S.N,] Name ofcommodity [| Taxable turn over | Rate of tax | Amountoftax | Ct | ii- | iii- | iv.

contract: in which property in goods is not transferred in the execution ofthe works contract;

+ all amounts representing the value of exempt goods and amount of profit thereon;

_ - L i iii-+ all amounts representing the rent paid or payable in respect of machinery and other equipments taken on hire for_use inthe execution of such works contract:

iv-+ all amounts representing the value of service and labor and profit thereon;

y-j all amounts representing the value of goods in which property has been transferred in the execution of the works contract as a result of sale in the course of inter-state trade or commerce;

vi-- all amounts representing the value of goods in which property has been transferred in the execution of the works contract asa result of sale inthe course of export of goods out of the territory of India vii-4 all amounts representing the value of goods in which property has been transferred as a result ofa sale outside the State:

vili-y all amounts representing the value of non-vat goods purchased from within the State in the circumstances in which the dealer executing the works contact himself is liable to pay tax on turnover of purchase of such goods;

ix-4 all amounts representing value of non vat goods where such goods are purchased by the dealer from a_registered dealer.

x--| the amount representing the cost of establishment and other similar expenses of the contractor to the extent itis relatable to supply of jabor and services, and profit thereon.

Amount paid to sub-contractor for the execution of work contract on furnishing certificate obtained from the assessing authority of sub-contractor certifying that — fi the sub-contractor is registered dealer under the Act.

ii) the sub-contractor has disclosed turnover in the relevant return of the tax period and has paid tax according to the provisions of the Act.

3- | total (ito xi of 2) Net Taxable Turnover (1-3) under UPVAT Act, 4- | 2008.

Note: Reason to be given if the details of the sales value given here defer from those given in: monthly and quarterly return Annexure-8 Computation of Tax on the turnover of sale in works contract under UPYVAT Act S.N,. name of commod taxable turnover of sale rate of tax amount of tax iv iiiiiivetc.

— se ~ Annexure-9 Computation of Tax on the turnover of sale in works contract under the CST Act S.N. name of com articular of turnover turnover rate of tax | amount of tax Annexure-10 Total tax payable for the year :

S.N. Particulars Amount i Tax on the turn over of purchase Tax on the turnover of transfer of property in goods in the execution of the works ij contracts in U.P, tii] Tax on turnover of transfer of right to use_any goods in U.P.

iv Tax on Any other sale in U.P.

Tax on the turnover transfer of property in goods in the execution of the works contracts as a result of inter-State sale under CST Act.

Tax on turnover of transfer of right to use any goods as a result of inter-State sale vil under CST Act,1956 vii] Tax on Any other central sale Amount of tax deducted at source from sub contractor Amount of composition money Total =< Annexure-I1 Details of Composition money SLNo, | Nature of works| contract no. Totalamount | Deduction | Amount liable Rate of Amount of contract and date received or allowed to composition | composition | composition receivable money money 1 2 3 4 5 6 7 8 iiiiiivvivii- Viii- Annexure-12 Details of ITC S.N, Particular Amount i- _|1TC brought forward from last year ITC earned during assessment year (@-Amount of total ITC b-Amount of RITC ii- c-Amount of Net ITC earned (a-b) jGross admissible ITC (it+ii) iiiiv- | ITC adjusted against tax_payable in CST for current year v-__ | {TC adjusted against tax payable in UPVAT for current year - 3I- IFC adjusted against dues in UPTT ITC adjusted against any other dues ITC refunded under section15(other than section 41) Toal_(ivty+vitviitviii) ITC in balance ITC carried forward for next year Details of deposit by TDS certificate S.N.

Annexure-13 No. of Amount of TD name of the amount Date of Form XXXI month d ited 2 3 4 5 6 Annexure-14 Detail of adjustments in form XXXIII-A Name ofthe |branch of th bank bank 7 8 S.N. Month in which adjusted Amount Year from which adjusted date and order no. of XXXHI-A Annexure-15 Details of deposit along with return of tax period in Treasury/bank S.N. Month Amount in Rs, TC no, Date Name of the ban A Ma Ju August September October November December Jan Februa March Total address of the Branc Bre ; Annexure-16 Total amount of deposit S.N. Particulars amount 1 2 3 1- Direct deposit in Bank or Treasury 2- TDS Certificate (XXXI) 3- By adjustment of refund Total Annexure-17 Net tax payable and demand or refund Name of the Act Tax payable ITC adjusted net tax Tax Demand/refund payable deposited/adjusted/TDS 1 2 3 4 5 6 UPVAT DECLARATION ll cxeueenenseaamarenseenmeacsesasaws 6/0 ALO WI Oh cnticecsremeiuicmecesetenieaeueemnaeseeees SCOtS ssicoescnsmsenrnageees [i.e. proprietor, director, partner etc. as provided in rule-32(6)|, do hereby declare and verify that, to the best of my knowledge and belief all the statements and figures given in this return are true and complete and nothing has been willfully omitted or wrongly stated.

Date - Name and Signature of partners/proprietor/karta ete.

Place - Status - Name ofthe dealer- Note:- 1-This Return and annexure must be signed by a person who is authorized under rule 32 (6) of Lttar Pradesh Value Added Tax Rules, 2008.

2- If space provided in any format or aumexure is not sufficient the same may be furnished on separate sheet in same format Annexure (a) Details of Certificate Form XXXI used ~32 = (Biresh Kumar) Pramukh Sachiv.

Si.No. | Certificate Name and | TIN of Gross TDS TDS Date of From XXXI_ | address of ; Sub- Amount | deducted | Deposited | deposit in No. Sub- contractor | Paid bank/treasury contractor 1 2 3 4 5 6 e 8 Annexure (b) Details of Form-XXXVIII SI].No. | Name of the | No. of Form- Invoice no./ Name of the Value of Seller / 38 Bill no. / Commodity goods Sender Challan no, & Date ] 2 3 4 5 6 Annexure (c) Details of Form C / F whichever applicable SLLNo. | Name of the | No. of Form- | Invoice no./ Name of the Value of Seller / C/ Form-F Bill no. / Commodity goods Sender Challan no. & Date l 2 3 4 § 6 By Order,

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