VAT Rules II Amendment New-2-241… 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 of India, the Governor is pleased to order the publication of the following English translation of Government notification no.Ka.Ni.-2- 241/XI-9(295)/07-U.P. Act-5-2008-VAT Rules-08-Order-(55)-2010 dated 04 February, 2010 :- Notification No.Ka.Ni.-2- 241 /XI-9(295)/07-U.P.Act-5-2008-VA T-Rules-08-Order-(55)-2010 Lucknow: Dated: 04 February, 2010 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 (Second Amendment) Rules, 2010 Short titleand 1. (1)-These rules may be called the Uttar Pradesh Value Added Tax (Second commencement Amendment) Rules, 2010

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

Amendment of 2. Inthe Uttar Pradesh Value Added Tax Rules, 2008, hereinafter referred to as rule 4 the said rules, in rule 4 after the existing sub-rule (11) the following sub-rule shall be inserted, namely:-

(12) The State Government or the Commissioner with prior approval of the State Government shall have power to modify or amend the format of any Form and extend the time limit to file any Form under these rules.

Amendment of 3. In the said rules, existing rule 6 set out in Column-I below, the rule as set out in rule 6 Column-II shall be substituted, namely:- Column-I Column-II Existing rule Rule as hereby substituted 6(1) If a dealer carries on business within 6(1) If a dealer carries on business within the limits of jurisdiction of only one the limits of jurisdiction of only one Assistant Commissioner that officer Assistant Commissioner that officer shall be the assessing authority in shall be the assessing authority in

(2) respect of such dealer and the place where he carries on business shall be deemed to be his principal place of business.

If a dealer carries on business within the limits of jurisdiction of more than one Assistant Commissioner he shall, within thirty days of the commencement of business, declare one of the places of his business as his principal place of business in Uttar Pradesh and shall intimate all the Assistant Commissioners within whose limits of jurisdiction his places of business are situated. The Assistant Commissioner — within whose limits of jurisdiction the principal place of business so declared by the dealer is situated shall be the assessing authority in respect of such dealer.

Provided that in the case of any department of the Central Government or of a _ State Government or of a Company, Corporation, undertaking, Board and Federation carrying on _ business within the limit of jurisdiction of more than one Assistant Commissioner, the Commissioner or any officer authorized by him in this behalf may order that each Assistant Commissioner within whose jurisdiction such department, Company, Corporation, undertaking, Board and Federation is carrying on business shall be the assessing authority in respect of the place or places of business within the limits of his jurisdiction ,or permit such Department, Company, Corporation, undertaking, Board and Federation to declare one place of business as the principal place of business in Uttar Pradesh ,in which case the Assistant Commissioner, within whose limits of jurisdiction such declared principal place of business is situated, shall be the assessing authority in respect of such Department, Company, Corporation undertaking, Board and Federation -2-

(2) respect of such dealer and the place where he carries on business shall be deemed to be his principal place of business.

If a dealer other than a casual dealer carries on business within the limits of jurisdiction of more than one Assistant Commissioner he - shall, within thirty days of _ the commencement of business, declare one of the places of his business as his principal place of business in Uttar Pradesh and shall intimate all the Assistant Commissioners — within whose limits of jurisdiction his places of business are situated. The Assistant Commissioner within whose limits of jurisdiction the principal place of business so declared by the dealer is situated shall be the assessing authority in respect of such dealer.

Provided that in the case of any department of the Central Government or of a State Government or of a Company, Corporation, undertaking, Board and Federation carrying on business within the limit of jurisdiction of more than one Assistant Commissioner, the Commissioner or any officer authorized by him in this behalf may order that each Assistant Commissioner within whose jurisdiction such department, Company, Corporation, undertaking, Board and Federation is carrying on business. shall be the assessing authority in respect of the place or places of business within the limits of his jurisdiction ,or permit such Department, Company, Corporation, undertaking, Board and Federation to declare one place of business as the principal place of business in Uttar Pradesh ,in which case the Assistant Commissioner, within whose limits of jurisdiction such declared principal place of business is situated, shall be the assessing authority in respect of such Department, Company, Corporation undertaking, Board and Federation

(3) If the principal place of business of (3) If the principal place of business of a

(4)

(5)

(6)

(7) a dealer is situated outside Uttar Pradesh and such dealer carries on business at only one place in Uttar Pradesh the Assistant Commissioner within whose limits of jurisdiction of the place of business in Uttar Pradesh is situated shall be the assessing authority in respect of such dealer.

If the principal place of business of a dealer is situated outside Uttar Pradesh and such dealer carries on business at more than one place in Uttar Pradesh, he shall declare one of his places of business in Uttar Pradesh, as the principal place of business in Uttar Pradesh, within thirty days of commencement of business and shall intimate all the Assistant Commissioners within whose limits of jurisdiction his places of business are situated. The Assistant Commissioner — within whose limits of jurisdiction the principal place of business so declared by the dealer, is situated shall be the assessing authority in respect of such dealer.

If no declaration as required under sub-rule (2) or sub-rule (4) is made by a dealer within the time specified therein, the Commissioner or any officer not below the rank of joint Commissioner, authorized by him in this behalf shall determine the Assistant Commissioner who will be the assessing authority in respect of such dealer and his decision shall be final.

If a dealer has no fixed place of business, the Assistant Commissioner within whose limits of jurisdiction he ordinarily resides shall be the assessing authority in respect of such dealer.

In a case in which Authorization for Transit of goods under section 52 has been obtained from a checkpost, the officer-in-charge of such check-post and in any other case the officer who has issued such -3-

(4)

(5)

(6)

(7) dealer other than a casual dealer is situated outside Uttar Pradesh and such dealer carries on business at only one place in Uttar Pradesh the Assistant Commissioner within whose limits of jurisdiction of the place of business in Uttar Pradesh is situated shall be the assessing authority in respect of such dealer.

If the principal place of business of a dealer other than a casual dealer is situated outside Uttar Pradesh and such dealer carries on business at more than one place in Uttar Pradesh, he shall declare one of his places of business in Uttar Pradesh, as the principal place of business in Uttar Pradesh, within thirty days of commencement of business and shall intimate all the Assistant Commissioners within whose limits of jurisdiction his places of business are situated. The Assistant Commissioner within whose limits of jurisdiction the principal place of business so declared by the dealer, is situated shall be the assessing authority in respect of such dealer.

If a dealer has no fixed place of business, the Assistant Commissioner within whose limits of jurisdiction he ordinarily resides shall be _ the assessing authority in respect of such dealer.

In a case in which the driver or person-in charge of a_ vehicle carrying goods referred to in subsection (1) of section 50, with the documents referred to in rule 58 to carry such goods out side the State

(8)

(9)

(10) Authorization shall be the assessing authority for all purposes under the Act.

No dealer, who has once made a declaration under above sub-rules or who has failed to make _ such declaration within the time specified therein, shall be allowed to change the same or, as the case may be, to make a declaration except with the previous written permission of the Commissioner or any officer authorized by him in this behalf, and on such conditions as he may deem fit to impose.

Whenever there is any doubt or if any of the sub-rules of this rule do not apply, the commissioner shall determine the Assistant Commissioner who will be the assessing authority in respect of a dealer, and his decision shall be final.

Notwithstanding anything contained in any other sub-rule, in a case in which any dealer affects a change in his place of business on any day after the first day of an assessment year and as a result of which there are more than one assessing authorities for single assessment year, the assessing authority in respect of last segment of period of business during the assessment year shall be deemed to be the assessing authority for such whole assessment year.

(11)Except sub-rules (7) and (10), all other sub-rules_ shall, mutatis mutandis, apply to a transporter, carrier or a _ forwarding agent railway container contractor and an owner or person in charge of warehouse, cold storage or go-down who carry on business of a transporter, carrier or forwarding agent or of storage within the State.

(8)

(9) and is found not to carry such goods outside the State, the Commissioner shall nominate the assessing authority for assessment and penal proceedings.

No dealer, who has once made a declaration under above sub-rules or who has failed to make such declaration within the time specified therein, shall be allowed to change the same or, as the case may be, to make a declaration except with the previous written permission of the Commissioner or any officer authorized by him in this behalf, and on such conditions as he may deem fit to impose.

Whenever there is any doubt or if any of the sub-rules of this rule do not apply, the commissioner _ shall determine the Assistant Commissioner who will be the assessing authority in respect of a dealer, and his decision shall be final.

(10) Notwithstanding anything contained in any other sub-rule, in a case in which any dealer affects a change in his place of business on any day after the first day of an assessment year and as a result of which there are more than one assessing authorities for single assessment year, the assessing authority in respect of last segment of period of business during the assessment year shall be deemed to be the assessing authority for such whole assessment year.

(11) Except sub-rules (7) and (10), all other sub-rules_ shall, mutatis mutandis, apply to a_ railway container contractor, air cargo operator or courier service provider or an owner or person in charge of warehouse, cold storage or go-down who carry on such business of railway container contractor, air cargo operator or courier service provider or an owner or person in charge of warehouse, cold storage or go-down within the State.

Amendment of 4. In the said rule, for the existing rule 8 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-I Existing rule Column-IT Rule as hereby Substituted 8 For the purposes of determining 8 For the purposes of determining taxable taxable turnover of sale, amounts specified below shall be deducted from the turnover of sale, determined in accordance with rule 7, if included in such turnover of sale :

(i) all amounts allowed as discount provided that such discount is allowed in accordance with the normal trade practice.

(ii) Subject to provisions of the Act, all amounts allowed to purchasers in respect of goods returned by them to the dealer within six months from the date of sale of such goods:

Provided that —

(a) the selling dealer issues credit note to the purchasing dealer and obtains a debit note from _ purchasing dealer;

(b) the accounts show the dates on which the goods were sold and returned and also the date on which amount for which refund was made or credit was allowed;

(iii)all amounts realized from the sale by the dealer of his business as a whole;

(iv) in respect of non-vat goods, all amounts for which the dealer sells such goods after their purchase from inside the State;

(v) all amounts representing turnover of sale of goods exempt under the Act;

(vi) all amounts representing turnover of sales of goods where such sales are exempt from levy of tax in view of provisions of clause (c) of section 7;

(vil) all amounts representing the sale value of goods in respect of which the dealer has opted the scheme of payment of lump sum in lieu of _5- turnover of sale, amounts specified below shall be deducted from the turnover of sale, determined in accordance with rule 7, if included in such turnover of sale :

(i) all amounts allowed as cash or trade discount at the time of sale as evident from the invoice;

(ii) Subject to provisions of the Act, all amounts allowed to purchasers in respect of goods returned by them to the dealer within six months from the date of sale of such goods:

Provided that —

(a) the selling dealer issues credit note to the purchasing dealer and obtains a debit note from purchasing dealer;

(b) the accounts show the dates on which the goods were sold and returned and also the date on which amount for which refund was made or credit was allowed;

(iii) all amounts realized from the sale by the dealer of his business as a whole;

(iv) in respect of non-vat goods, all amounts for which the dealer sells such goods after their purchase from inside the State;

(v) all amounts representing turnover of sale of goods exempt under the Act;

(vi) all amounts representing turnover of sales of goods where such sales are exempt from levy of tax in view of provisions of clause (c) of section 7;

(vii) all amounts representing the sale value of goods in respect of which the dealer has opted the scheme of payment of lump sum in lieu of actual amount of tax on turnover of sale of goods under section 6;

(vili) amount of tax payable on sale of goods by the dealer where such amount has been realized from the purchaser separately on a_ tax- Amendment of 5.

rule 9 actual amount of tax on turnover of sale of goods under section 6;

(vili) amount of tax payable on sale of goods by the dealer where such amount has been realized from the purchaser separately on a taxinvoice issued by the dealer;

(ix) In the case of a dealer other than a dealer to whom section 6 applies, invoice issued by the dealer;

(ix) In the case of a dealer other than a dealer to whom section 6 applies, where tax is payable in respect of a sale and the dealer is not entitled to realize or has not realized if entitled amount of tax from the purchaser separately, amount of tax computed using the formula:

where tax is payable in respect of Amount of tax = (Turnover x Rate of tax) + a sale and the dealer has not realized amount of tax from the purchaser separately, amount of tax computed using the formula:

Amount of tax = (Turnover x Rate of tax) + (100+rate of tax) ;

Provided that turnover of sales in cases of transfer of property in goods involved in the execution of a works contract and taxable turnover of sale of such goods;

and turnover of sale and taxable turnover of sale in cases of transfer of right to use any goods, shall be determined in the manner provided under rule 9 and rule 10.

Column-I Existing rule these rules, the tax on turnover of sale of goods where such sale is affected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a work contract shall be computed on the taxable turnover of sale of taxable goods. For the purposes of determining the taxable turnover of sale of such goods, the amounts specified below shall be deducted if included in the gross amount received or receivable in respect of the works contract:-

(a) all amounts representing the value of goods consumed in execution of the works contract; in which property in goods is not transferred in the (100+rate of tax) :

Provided that turnover of sales in cases of transfer of property in goods involved in the execution of a works contract and taxable turnover of sale of such goods; and turnover of sale and taxable turnover of sale in cases of transfer of right to use any goods, shall be determined in the manner provided under rule 9 and rule 10.

In the said rule, for the existing rule 9 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-II Rule as hereby substituted 9(1) Subject to other provisions of 9(1) Subject to other provisions of these rules, the tax on turnover of sale of goods where such sale is affected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a work contract shall be computed on the taxable turnover of sale of taxable goods. For the purposes of determining the taxable turnover of sale of such goods, the amounts specified below shall be deducted if included in the gross amount received or receivable in respect of the works contract:-

(a) all amounts representing the value of goods consumed in execution of the works contract; in which property in goods is not transferred in the execution of the works contract;

(b) all amounts representing the value

(b)

(c)

(d)

(e)

(f)

(g)

(h) ey) execution of the works contract;

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

all amounts representing the rent paid or payable in respect of machinery and other equipments taken on hire for use in the execution of such works contract;

all amounts representing the value of service and labour and profit thereon;

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;

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 export of goods out of the territory of India or sale in the course of import of goods into the territory of India;

all amounts representing the value of goods in which property has been transferred as a result of a sale outside the State;

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;

all amounts representing value of non vat goods where such goods are purchased by the dealer from a registered dealer.

the amount representing the cost of establishment and other similar expenses of the -7J-

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k) of exempt goods and amount of profit thereon;

all amounts representing the rent paid or payable in respect of machinery and other equipments taken on hire for use in the execution of such works contract;

all amounts representing the value of service and labour and profit thereon;

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;

all amounts representing the value of goods in which property has been transferred as a result of a sale outside the State;

all amounts representing value of non vat goods where such goods are purchased by the dealer from a registered dealer;

the amount representing the cost of establishment and other similar expenses of the contractor to the extent it is relatable to supply of labour and services, and profit thereon;

amount paid to sub-contractor for the execution of works contract on furnishing certificate obtained from the assessing authority of sub-contractor certifying that,-

(i) the sub contractor is

(2)

(3) contractor to the extent it is relatable to supply of labour and services, and profit thereon.

Explanation: For the purposes of clauses (a) and (e) to (h), the value of goods referred to in such clauses include amount of profit thereon.

Where any amount has_ been deducted by the contractee from the amount of the contract on account of breach of any condition of the contract, such amount shall be deemed part of amount payable to the contractor in respect of such contract Where accounts maintained by the contractor do not show separately the value of labour and services and amount of profit accrued on such labour and_ services, or accounts maintained by the dealer are not worthy of credence or if the dealer has not maintained accounts, for the purpose of determining turnover of goods in which transfer of property in goods has taken place, in cases other than those mentioned in the table below, an amount, representing twenty percent of gross amount received’ or receivable, shall be deducted towards labour and services and amount of profit accrued thereon and in the cases described or mentioned in column 2 of the table given below, amount of deduction towards such labour and services and amount of profit accrued thereon shall be computed at the rate percentages, given in column 3 against the entry in column 2 of the table, of the amount received or receivable Table Description of works contracts Rate 2 3 Fabrication and installation of plant 10% and machinery Fabrication and erection of structural | 10% works including fabrication, supply -8- registered dealer under the Act;

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

proportionate amount of actual cost of land required to be used in the construction of building, by the builder contractor where cost of such land is included in the amount received’ or receivable from the purchaser ;

Explanation:

(i) For the purposes of clauses (a) and

(e) to (h), the value of goods referred to in such clauses includes amount of profit thereon.

(ii)Actual cost of land required to be used in construction of building by the builder contractor means the value of land computed at rate notified by the Collector of the relevant district in accordance with the procedure laid down _ for determination of the value of land for the purpose of payment of stamp duty under the Indian Stamp Act, 1899.

(2) Where any amount has been deducted

(3) by the contractee from the amount of the contract on account of breach of any condition of the contract, such amount shall be deemed part of amount payable to the contractor in respect of such contract Where accounts maintained by the contractor do not show separately the value of labour and services and amount of profit accrued on such labour and _= services, or accounts maintained by the dealer are not worthy of credence or if the dealer has not maintained accounts, for the purpose of determining turnover of goods in which transfer of property in goods has taken place, in cases other than those mentioned in the table below, an amount, representing twenty percent of gross amount received or _ receivable, shall be deducted towards labour and and erection of iron trusses, purline. services and amount of profit accrued 3- | Fabrication and installation of cranes | 10% : :

and hoists thereon and in the cases described or 4- | Fabrication and installation of 10% mentioned in column 2 of the table elevator(lifts) and escalators given below, amount of deduction 5- | Supply and installation of air 10% :

conditioning equipment including towards such labour and services and deep freezers, cold storage plants, amount of profit accrued thereon shall mumidineation plants and be computed at the rate percentages, enumidinier . . . .

6. | Supply and installation of air 10% given in column 3 against the entry in conditioners and air coolers column 2 of the table, of the amount 7- | Supply and fitting of electrical 10% received or receivable.

goods, Supply and installation of Table electrical equipment including —_ transformers SL. Description of works contracts Rate 8- | Supply and fixing of furnitures and 10% no.

fixtures, partitions, including 1 2 3 contracts of interior decorations 1- | Fabrication and installation of plant | 10% 9- | Construction of railway coaches and 10% d hi wagons on under carriages supplied an mact mery - by railways 2- | Fabrication and erection of 10% 10- | Construction of bodies of motor 10% structural works including vehicle and construction of trailers fabrication supply and erection of 11- | Fabrication and installation of rolling | 30% : tr , li shutters and collapsible gates iron - USSES, pur ine. - 12- | Civil works like construction of 30% 3- | Fabrication and installation of 10% building, bridge, roads, dams, cranes and hoists vowaags nd draina ees diversions, 4- | Fabrication and installation of 10% Wi i y .

13- | Installation of doors, doors frames, 30% elevator(lifts) and escalators windows, window frames and grills 5- | Supply and installation of air 10% 14- | Supply and fixing of tiles, slabs, 30% conditioning equipment including stone and sheets deep freezers, cold storage plants, 15- | Sanitary fitting for plumbing, for 30% humidification plants and drainage or sewerage system , Pp 16- | Whitewashing, painting, and 40% dehumidifier polishing 6- | Supply and installation of air 10% conditioners and air coolers

Explanation: For the purposes of | 7- | Supply and fitting of electrical 10% this rule, where period of goods, Supply and installation of execution of a works contract is clectntcal equipment including spread over several tax periods or 3 Saran > oFnn 707 - nd fixin mi several assessment years, the ae Pry anc mang © , di ures an ° aggregate, of all amounts of ixtures, partitions, including er . ds lab d contracts of interior decorations e uctions towards labour an 9- | Construction of railway coaches 10% services; and amount of profit and wagons on under carriages accrued thereon, shall not exceed supplied by railways the percentage of the gross amount | 10-| Construction of bodies of motor 10% receivable in respect of execution vehicle and construction of trailers of such works contract. 11- | Fabrication and installation of 30%

(4) For removal of doubts it is hereby rolling shutters and collapsible made clear that, for the purposes gates of this rule, in arriving at the 12- Civil works like construction of 30% turnover of sale of goods involved building, bridge, roads, dams, : . barrages, spillways and diversions, in the execution of a work ntract, amounts of followin sewages and drainage system co ° & [73-] installation of doors, doors frames, | 30% nature shall not be deducted from windows, window frames and grills the gross amount receivable. 14- | Supply and fixing of tiles, slabs, 30%

(a) any amount proposed to be stone and sheets deducted in the name of any | 15-| Sanitary fitting for plumbing, for | 30% tax or fee or any other levy; drainage or sewerage system -9-

(b) any amount which has been

rule 21 deducted by the contractee 16- | Whitewashing, painting, and 40% polishing from the contractor as demurrage or penalty or a fine or in any other name for breach of any conditions of the contract or otherwise;

any amount which has been deducted by the contractee from the contractor as compensation;

Explanation: For the purposes of this rule,

(a) where period of execution of a works contract is spread over several tax periods or several assessment years; or

(b) where a part of a works contract awarded to sub-contractor relates to different category of works contract;

(c) where whole or part of a works contract is awarded to _ subcontractors, the amount towards labour and services and the amount of profit accrued thereon claimed by contractor or subcontractor together, shall not exceed the percentage of the gross amount received or receivable in respect of execution of each category of such works contract.

(4) For removal of doubts it is hereby made Column-I Existing sub-rule

(2) In respect of goods which are -

(a)

(b) consigned outside the State otherwise than as a result of a sale in the same form and condition in which those were purchased; or used or consumed in manufacture or processing of any taxable goods or in packing of such goods and -10- clear that, for the purposes of this rule, in arriving at the turnover of sale of goods involved in the execution of a work contract, amounts of following nature shall not be deducted from the gross amount receivable.

(a) any amount proposed to be deducted in the name of any tax or fee or any other levy;

any amount which has been deducted by the contractee from the contractor as demurrage or penalty or a fine or in any other name for breach of any conditions of the contract or otherwise;

any amount which has been deducted by the contractee from the contractor as compensation;

(b)

(c) In the said rules, in rule 21 for the existing sub-rule (2) set out in Column-I below the sub-rule as set out in Column-II shall be substituted, namely:- Column-II 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 used or consumed in manufacture or processing of any taxable goods or in packing of such goods and

(b) Amendment of 7.

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;

(11) R is rate prescribed under subsection (1) of section 8 of The Central Sales Tax Act 1956.

Column-I Existing sub-rule 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:

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

(i) P is the purchase price, according to the sale invoice, in respect of which input tax credit has been claimed of full amount of input tax; and

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

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.

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-II shall be substituted, namely:- Column-II Sub-rule as hereby substituted

(3) Amount of reverse input tax credit, in (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:

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

(i) P is the purchase price, 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 is less than 4 and in other cases is equal to 4.

Amendment of 8.

rule 24 In the said rules, for the existing rule 24 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-I Column-II Existing rule Rule as hereby substituted 24 Credit of amount of input tax, in 24 Credit of amount of input tax, in respect respect of goods in respect of which of goods in respect of which dealer is dealer is entitled for claiming input entitled for claiming input tax credit, tax credit, shall be claimed as under: - shall be claimed as under: -

(a) In respect of capital goods (a) In respect of capital goods required for use in manufacture, required for use in manufacture, in -1ll-

(b)

(c) in three successive annual installments of equal amount and shall be claimed in the tax return of the first tax period of the assessment year. The first such installment shall be claimed in the tax return of first tax period of _ the assessment year succeeding the assessment year in which capital goods liable to input tax credit, has been purchased and subsequent installment shall be claimed in first tax period of subsequent assessment year;

Provided where manufactured goods are exempt under the Act and_ such manufactured goods are disposed of in different modes, only partial amount of = such annual installments shall be claimed and be allowed to the extent it is related to or proportionate to sale in the course of export out of the territory of India.

Provided further that in case of captive power plant where percentage consumption of electrical energy is less than ninety, only proportionate amount of installment of input tax credit shall be admissible.

in respect of goods purchased within six months before the date of the commencement of the Act and held in opening stock on the date of such commencement, in six successive monthly or quarterly installments, as the case may be, of equal amount and first such installment shall be claimed in the tax return of the tax period which starts after expiry of period of five months commencing on the date of the commencement of the Act and _— subsequent installment shall be claimed in successive return of tax period, monthly or quarterly, as the case may be;

in a case in which a dealer -12-

(b)

(c) three successive annual installments of equal amount and shall be claimed in the tax return of the first tax period of the assessment year. The first such installment shall be claimed in the tax return of first tax period of the assessment year succeeding the assessment year in which capital goods liable to input tax credit, has been purchased — and subsequent installment shall be claimed in first tax period of subsequent assessment year :

Provided that where the manufactured goods _ is disposed of in different modes whether by way of sale or otherwise, only proportionate amount of annual installment computed on pro rata basis shall be claimed and be allowed to the extent it is admissible :

Provided further that in case of captive power plant where percentage consumption of electrical energy is less than ninety, only proportionate amount of annual installment of input tax credit shall be claimed and be allowed ;

in respect of goods purchased within six months before the date of the commencement of the Act and held in opening stock on the date of such commencement, in six successive monthly or quarterly installments, as the case may be, of equal amount and first such installment shall be claimed in the tax return of the tax period which starts after expiry of period of five months commencing on the date of the commencement of the Act and subsequent installment shall be claimed in successive return of tax period, monthly or quarterly, as the case may be;

in a case in which a dealer becomes liable to pay tax on any date after the date of the commencement of the Act, in Amendment of 9.

rule 28 becomes liable to pay tax on any date after the date of the commencement of the Act, in respect of goods held in opening stock on the date on which a dealer becomes liable to pay tax, in six successive monthly or quarterly installments, as the case may be, of equal amount and first such installment shall be claimed in the tax return of the tax period which starts after expiry of period of four months commencing from the month in which registration certificate is issued to such dealer and subsequent installment shall be claimed in successive return of tax period, monthly or quarterly, as the case may be;

in respect of goods held in closing stock on the last day of period of composition under section 6, in the tax return of the period in which the day following the last day of the period under composition falls; and in all other cases in the tax return of the tax period in which goods have been purchased.

(d)

(e)

Explanation:

()

(2) For the purposes of clauses (b), (c) and (d) of this rule goods held in stock includes goods, used in manufacture or processing of finished goods or semi-finished goods in the process of manufacture and held in stock For the purposes of clauses (b) and

(c) of this rule if fifth month expires in a tax period as defined under clause (b) of sub-rule (1) of rule 45 the first installment shall be claimed in the tax return of the tax period in which fifth month expires.

(d)

(e) respect of goods held in opening stock on the date on which a dealer becomes liable to pay tax, in six successive monthly or quarterly installments, as the case may be, of equal amount and first such installment shall be claimed in the tax return of the tax period which starts after expiry of period of four months commencing from _ the month in which _ registration certificate is issued to such dealer and subsequent installment shall be claimed in successive return of tax period, monthly or quarterly, as the case may be;

and in all other cases in the tax return of the tax period in which goods have been purchased.

Explanation:

(1)

(2) For the purposes of clauses (b), (c) and (d) of this rule goods held in stock includes goods, used in manufacture or processing of finished goods or _ semi-finished goods in the process of manufacture and held in stock For the purposes of clauses (b) and

(c) of this rule if fifth or fourth month expires in a tax period respectively as defined under clause (b) of sub-rule (1) of rule 45 the first installment shall be claimed in the tax return of the tax period in which fifth or fourth month respectively expires.

In the said rules, in rule 28 for the existing sub-rule (1) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:-

(1) For Column-I Existing sub-rule the purpose of -13- computing (1) admissible amount of input tax credit and amount of reverse input tax credit, Column-II Sub-rule as hereby substituted For the purpose of computing admissible amount of input tax credit and amount of reverse input tax Amendment of 10.

Amendment of 11.

32(1) For every trader shall maintain a register in respect of every purchase of goods made from inside the State.

Column-I Existing sub-rule payment of tax on any date after the date of the commencement of the Act, benefit of input tax credit, in respect of purchases, of goods, made during the period in which he remains liable for payment of tax as unregistered dealer, shall be allowed on the basis of sale invoices issued by the _ selling dealer in accordance’ with provisions of clause (b) of subsection (3) of section-22.

Column-I Existing rule the purpose registration certificate under the Act, the dealer shall present application in Form VII-G in case of Government Department and in Form VII in other cases, as the case may be, completed in all respects before the Registering Authority of the Circle in which principal place of his business is situated.

(2) Each registration application shall be accompanied by _§ satisfactory proof of deposit of the fee along with late fee, if any, and penalty specified in the Act, where payable and certified copy of any two of the following;

(a) Electoral Identity Card issued by Election Commission of India;

(b) PAN Card issued by Income Tax Department, Government of India;

(d) Bank Passbook -14- of obtaining 32(1)For the credit, every trader shall maintain a register in respect of every purchase of goods made from inside the State in the form L.

In the said rules, in rule 30 for the existing sub-rule (2) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:- Column-II Sub-rule as hereby substituted

(2) Where a dealer becomes liable for (2) Where a dealer becomes liable for payment of tax on any date after the date of the commencement of the Act, benefit of input tax credit, in respect of purchases, of goods, made during the period in which he remains liable for payment of tax as unregistered dealer, shall be allowed on the basis of sale invoices issued by the _ selling dealer in accordance’ with provisions of sub-section (3) of section-22.

In the said rule, for the existing rule 32 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-II Rule as hereby substituted purpose of obtaining registration certificate under the Act, the dealer except casual dealer shall present application in Form VH-G in case of Government Department and in Form VII in other cases, as the case may be, completed in all respects before the Registering Authority of the Circle in which principal place of his business is situated.

(2) Each registration application shall be accompanied by satisfactory proof of deposit of the fee along with late fee, if any, and penalty specified in the Act, where payable and certified copy of any one of the following;

(a) Electoral Identity Card issued by Election Commission of India;

(b) PAN Card issued by Income Tax Department, Government of India;

(d) Bank Passbook

(3) Application,

Provided that the registering authority shall not accept incomplete application for registration.

for endorsement, referred to in sub-section (5) of section 17, on the certificate of registration issued under the Uttar Pradesh Trade Tax Act, 1948, shall be presented by the dealer before the registering authority within 60 days from the date of commencement of the Act in form VII along = with annexures, completed in all respects.

(4) Every dealer, referred to in subsection (2) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days of the commencement of the Act in Form IX along with annexures, completed in all respects before the registering authority.

(5) Every dealer, referred to in subsection (3) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days from the date of issue of registration certificate to him in Form X along with annexures, completed in all respects before the registering authority.

Provided that every dealer referred to in sub-rule (3), (4) and (5) of this rule shall also submit form VII or VII-G, as the case may be, completed in all respect, along with the application

Provided that the registering authority shall not accept incomplete application for registration.

(3) Application referred to in subsection (5) of section 17 shall be presented by the dealer before the registering authority in form VIII along with annexure completed in all respects.

(4) Every dealer, referred to in subsection (2) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days of the commencement of the Act in Form IX along with annexure, completed in all respects before the registering authority.

(5) Every dealer, referred to in subsection (3) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days from the date of issue of registration certificate to him in Form xX along with annexure, completed in all respects before the registering authority ;

Provided every dealer referred to in sub-rule (3), (4) and (5) of this rule shall also submit form VII or VII-G, as the case may be, completed in all respect, along with the application

(6) All applications referred to in subrule (1), sub-rule (3), sub-rule (4) and sub-rule (5) shall be duly filled in and signed by the person described in column 2 of the table below and shall use the status code describe in column 3 of the table SL Description Status SL. Description Status No. code No. code 1 2 3 1 2 3 1- | The proprietor in case of| 01 1- | The proprietor in case of| 01 -15- proprietorship business ; or proprietorship business ; or 2- | A partner duly authorized by| 02 2- | A partner duly authorized by| 02 all other partners in case of all other partners in case of partnership business; or partnership business; or 3- | The Karta in case of Hindu} 03 3- | The Karta in case of Hindu} 03 Undivided Family; or Undivided Family; or 4- | The Managing Director or] 04 4- | The Managing Director or] 04 Director or a_ person Director or a person authorized by the Board of authorized by the Board of Directors, in the case of Directors, in the case of limited companies; or limited companies; or 5- | The President or Secretary| 05 5- | The President or Secretary| 05 in the case of Society or a in the case of Society or a Club; or Club; or 6- | The Head of the office or| 06 6- | The Head of the office or] 06 any other person authorized any other person authorized by him in case of a by him in case of a department of a State department of a _ State Government or the Central Government or the Central Government; or Government; or 7- | The guardian of minor| 07 7- | The guardian of minor| 07 where business is in the where business is in the name of the minor; or name of the minor; or 8- | Duly authorized person} 08 8- | Duly authorized person] 08 having a general power of having a general power of attorney where business is in attorney where business is in the name of an incapacitated the name of an incapacitated person, or person, or 9- | Trustee in case of a trust, or 09 9- | Trustee in case of a trust, or 09 10- | In any other case, person} 10 10- | In any other case, person} 10 duly authorized by dealer or duly authorized by dealer or any other officer authorized any other officer authorized by competent authority by competent authority

(7) Every application for registration (7)Every application for registration received under sub-rule (1) shall be disposed of in the manner provided in section 17 in following schedule of time:

(a) Biometric data and verification from original documents — one week;

(b) Site inspection and _ digital photograph of premises — one week;

(d) Issue of TIN — six days.

security, if

(8)If the registering authority after such enquiry as he may think fit, is satisfied that application is in order and information and documents submitted are correct and genuine, he shall cause the dealer to be registered with effect from the date -16- received under sub-rule (1) shall be disposed of in the manner provided in section 17 in following schedule of time:

(a) Biometric data and verification from original documents — one week;

(b) Site inspection and _ digital photograph of premises — one week;

Issue of TIN — six days.

However where the Commissioner is of the opinion that it is expedient so to do in the public interest he may by an order in writing reschedule the timing for disposal of the registration application.

(d) of receipt of registration application.

Provided that where the Registering Authority has demanded security under section 19, the dealer shall be registered and granted a certificate of registration only if the security so demanded has _ been furnished to the satisfaction of such Registering Authority

Provided further that Joint Commissioner [Executive] may permit the registering authority beyond the period of 30 days if he is satisfied that the reasons exist preventing the Registering Authority to dispose of the registration application within 30 days.

(O)If registering authority is satisfied that an application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished, the registering authority shall reject the application and shall inform the dealer accordingly.

Provided that the registration application shall not be rejected without giving reasonable opportunity of hearing to the applicant.

(10)Certificate of registration shall be issued by the Registering Authority in Form XI.

(11)Every registration certificate issued under sub-rule (8) shall bear a number called Taxpayer’s Identification Number (TIN).

(12)TIN referred to in sub-rule (11) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.

(13)Where there is no Registering Authority in any circle, assessing authority having jurisdiction over the principal place of business of the dealer shall be the registering authority.

(14)If any dealer fails to furnish the application as provided under sub rule (3), (4) and (5) within the -17-

(8) If the registering authority after such enquiry as he may think fit, is satisfied that application is in order and information and documents submitted are correct and genuine, he shall cause the dealer to be registered with effect from the date of receipt of registration application :

Provided that where the Registering Authority has demanded security under section 19, the dealer shall be registered and granted a certificate of registration only if the security so demanded has_ been furnished to the satisfaction of such Registering Authority :

Provided further that Joint Commissioner [Executive] may permit the registering authority beyond the period of 30 days if he is satisfied that the reasons exist preventing the registering authority to dispose of the registration application within 30 days,

(9)If registering authority is satisfied that application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished, the registering authority shall reject the application and shall inform the dealer accordingly :

Provided that the registration application shall not be rejected without giving reasonable opportunity of hearing to the applicant.

(10) Certificate of registration shall be issued by the Registering Authority in Form XI.

(11) Every registration certificate issued under sub-rule (8) shall bear a number called Taxpayer’s Identification Number (TIN).

(12) TIN referred to in sub-rule (11) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.

(13) Where there is no Registering Authority in any circle, assessing Insertion of rule 32-A

12.

prescribed time the person who had signed the registration application for the grant of registration under section-8-A or 8-B of the Uttar Pradesh Trade Tax Act, 1948 shall be the only person as authorized signatory for authentication of tax invoice or any other document.

Explanation: Taxpayer’s Identification Number, granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, shall be deemed to be _ Taxpayer’s Identification Number issued under the Act.

(15)The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act and other matters related to registration.

authority having jurisdiction over the principal place of business of the dealer shall be the registering authority.

(14) If any dealer fails to furnish the application as provided under subrule (3) within the time prescribed under sub-section (5) of section 17 of the Act, the registration certificate shall cease to have effect.

Explanation: Taxpayer’s Identification Number, — granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, shall be deemed to be Taxpayer’s Identification Number issued under the Act.

(15) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act and other matters related to registration.

In the said rules, after rule 32 the following rule shall be inserted, namely:- 32-A: (1) For the purpose of obtaining registration certificate under Registration section 26-A of the Act, every casual dealer shall make an of casual application in Form VII-A completed in all respects before the dealers registering authority of the Circle in which place of his business is situated.

(2) Each application referred to in sub-rule(1) shall be accompanied by satisfactory proof of deposit of the fee of one hundred rupees following:- and certified copy of any one of the

(a) Electoral Identity Card issued by Election Commission of India;

(b) PAN Card

(d) Bank Passbook :

issued by Income Tax Government of India;

Department,

Provided that the registering authority shall not accept incomplete application for registration :

Provided further that if the dealer fails to apply within the period provided under section 26-A, he may apply after depositing late fee of rupees fifty per day upto the date of submission of application.

(3) At the time of receiving the application the registering authority shall examine the authenticity of document and after recording the statement of the applicant on oath, he shall order -18- the amount and form of security to be furnished.

(4) If the registering authority after such enquiry as he may think fit, is satisfied that,-

(a) application is in order and information and documents submitted are correct and genuine;

(b) security demanded has been furnished ; and

he shall cause the dealer to be registered with effect from the date of receipt of registration application till casual business continues.

(5) If the registering authority is satisfied that application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished or for any other sufficient ground, he shall reject the application and shall inform the dealer accordingly :

Provided that the application shall not be rejected without giving reasonable opportunity of being heard.

(6) Certificate of registration shall be issued by the registering authority in Form XI-A

(7) Every registration certificate issued under sub-rule (6) shall bear a number called Taxpayer’s Identification Number (TIN).

(8) TIN referred to in sub-rule (7) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.

(9) Where there is no registering authority in any circle, assessing authority having jurisdiction over the place of business of the dealer shall be the registering authority.

(10) Provisions of rules 35, 36 and 37-A shall mutatis mutandis apply to registration certificate issued to a casual dealer as they apply to other dealers.

(11) Where the casual dealer is doing business under the jurisdiction of the different assessing authority, he shall obtain separate registration certificate for each place of business from the respective assessing authorities.

(12) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of application under this rule and other matters related to registration of casual dealer.

Amendment of 13. In the said rules, for the existing rule 33 set out in Column-I below, the rule as rule 33 set out in Column-II shall be substituted, namely:- Column-I Column-II Existing rule Rule as hereby substituted 33(1) The information regarding change 33(1) The information regarding change of of business under section 75, shall be furnished to the registering authority in Form XII along with form VII or VII-G, as the case may be, and shall be signed by the person referred to in sub-rule (6) of -19- business under section 75, shall be furnished to the registering authority in Form XII along with form VII or VII-G, as the case may be, and shall be signed by the person referred to in sub-rule (6) of rule 32 Amendment of 14.

rule 34 Amendment of 15.

rule 37

(1) Security or rule 32.

(2) The application under sub-rule (1) shall accompany the registration certificate and evidence proving change.

Column-I Existing sub-rule his Taxpayer’s Identification Number and date from which it is effective, painted on the sign board of his shop in letters and figures not less than 6 cm. in height in such manner that the same are easily readable from the road; or shall display prominently at the main entrance of his shop on a painted board, which shall not be less than 60cm. x 30 cm. in size, clearly indicating the Taxpayer’s Identification Number allotted to him and the date from which it is effective in letters and figures not less than 6 cm. in height.

(b) Every registered dealer shall get his Taxpayer’s Identification Number and date from which it is effective, printed on every tax invoice, sale invoice, cash memo, bill, purchase invoice, credit and debit notes, challan or goods transfer invoice.

Column-I Existing sub-rule additional - 20 - security (1) Security or

(2) The application under sub-rule (1) shall accompany the registration certificate and evidence regarding change of business.

(3)On_ receiving the information referred to in sub-rule (1) the registering authority or the assessing authority, as the case may be, shall verify ‘the correctness of information and after making such enquiry as he may deem fit, including enquiry at business premises, pass appropriate order and make necessary amendment in relevant records including _ registration certificate as for as possible within a period of 30 days.

In the said rules, in rule 34 for the existing sub rule (2) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:- Column-II Sub-rule as hereby substituted

(2)(a) Every registered dealer shall get (2) (a) Every registered dealer shall get his Taxpayer’s Identification Number and date from which it is effective, painted on the sign board of his shop in letters and figures not less than 6 cm. in height in such manner that the same are easily readable from the road; or shall display prominently at the main entrance of his shop on a painted board, which shall not be less than

60cm. x 30 cm. in size, clearly indicating the Taxpayer’s Identification Number allotted to him and the date from which it is effective in letters and figures not less than 6 cm. in height.

(b) Every registered dealer shall get his Taxpayer’s Identification Number and date from which it is effective, printed on every tax invoice, sale invoice, , purchase invoice, credit and debit notes, challan or goods transfer invoice.

In the said rules, in rule 37 for the existing sub-rule (1) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:- Column-II Sub-rule as hereby substituted additional —_ security demanded under sub-section (1) of section 19 may be furnished in any one of the following forms:-

(a) by pledging personal immovable assets of the proprietor, partner, Karta of Hindu Undivided Family, company, society, club or association, as the case may be, at first charge in favour of the Government of Uttar Pradesh with the Registrar of properties;

(b) by furnishing surety from two dealers who are and have been registered dealers either under the Uttar Pradesh Trade Tax Act 1948 or under the Uttar Pradesh Value Added Tax Act, 2008 during a minimum period of past three completed assessment years and who are not defaulters under the Uttar Pradesh Trade Tax Act, 1948, the Central Sales Tax Act, 1956 and the Uttar Pradesh Value Added Tax Act, 2008; or

Provided that where upon verification any security furnished by a dealer is found false, without prejudice to any other action under the Act or any other law for the time being in force, the registering authority may require the dealer to furnish security in any of the forms mentioned in sub-rule (2).

-21- demanded under sub-section (1) of section 19 may be furnished in any one of the following forms:-

(a) by pledging personal immovable assets of the proprietor, partner, Karta. of Hindu Undivided Family, company, society, club or association, as the case may be, at first charge in favour of the Government of Uttar Pradesh with the Registrar of properties;

(b) by furnishing surety from two dealers who are and have been registered dealers either under the Uttar Pradesh Trade Tax Act 1948 or under the Uttar Pradesh Value Added Tax Act, 2008 during a minimum period of past three completed assessment years and who are not defaulters under the Uttar Pradesh Trade Tax Act, 1948, the Central Sales Tax Act, 1956, the Uttar Pradesh Value Added Tax Act, 2008 and the Uttar Pradesh Tax on Entry of Goods Into local Areas Act, 2007; or

Amendment of 16.

rule 38 In the said rules, for the existing rule 38 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-I Existing rule Registration 38(1) of transporter, catrier or forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse transporter, Every person, who starts business in the capacity of a transporter, carrier or forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse on or after the date of the commencement of the Act, shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business for grant of service provider number:

Provided that carrier or forwarding agent who has been carrying on such business from a date earlier than the date of the commencement of the Act, shall apply within thirty days from the date of such commencement.

Provided further that if a transporter, carrier or forwarding agent who has been carrying on such business from a _ date earlier than the date of the commencement of the Act, or carrying on business on or after the date of the commencement of the Act, holds registration certificate issued under The Carriage By Road Act, 2007 it shall not be necessary for applying for registration under the Act.

-22- Column-II Rule as hereby substituted Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person incharge of godown or cold storage or warehouse other than transporter 38(1) (a)Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Acts or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a_ railway container contractor, an air cargo operator or a courier service provider, or an owner or person incharge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act;

shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days

(2)Every transporter, carrier or forwarding agent who holds registration certificate issued under The Carriage By Road Act, 2007 shall inform the assessing authority in Form XV _ along with certificate of registration issued under The Carriage By Road Act, 2007 and duly filled Form XIV, within 30 days from the commencement of the Act

(3)Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred and late fee, if any.

(4)AIl applications shall be duly filled in and signed by the person described in column 2 of the table below and the dealer shall use the status code described in column 3 of the table :

from the date of publication of the notification of this rule which ever is later, for grant of — Service Provider Number.

(2) Every application, referred to in sub-rule

(1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other __ liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(3) Applications shall be duly filled in and signed by the person described in column 2 of the table below and the person shall use the status code described in column 3 of the table :

SL Description Status SL Description Status No code No. code 1 2 3 1 2 3 1- | The proprietor in case of Ol 1- | The proprietor in case of} 01 proprietorship business ; or proprietorship business ;or 2- | A partner duly authorized by 02 2- | A partner duly authorized} 02 all other partners in case of by all other partners; or partnership business; or 3- | The Karta in case of Hindu] 03 The Karta in case of Hindu 03 Undivided Family; or sos “1. 2 Undivided Family: or 4- | The Managing Director or| 04 The Managing Director or 04 .

eins Director or a_ person Director or a __ person .

authorized by the Board of authorized by the Board of Directors, in the case of Directors, in the case of limited companies; or limited companies; or The President or Secretary in 05 5- | The President or Secretary | 05 the case of Society or a Club; in the case of Society or a or Club; or The Head of the office or any 06 6- | The Head of the office or| 06 other person authorized by an other erson him in case of a department y P -23- of a State Government or the Central Government; or The guardian of minor where business is in the name of the minor; or 07 authorized by him in case of a department of a State Government or the Central Government; or Duly authorized __ person having a general power of attorney where business is in the name of an incapacitated person, or 08 The guardian of minor where business is in the name of the minor; or 07 Trustee in case of a trust, or 09 10- In any other case, person duly authorized by dealer or any other officer authorized by competent authority 10 Duly authorized person having a general power of attorney where business is in the name of an incapacitated person, or 08 Trustee in case of a trust. or 09

(5) Where after examination of the application and after making such inquiry as he may deem fit, registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any has been deposited by the applicant, he shall cause the transporter, carrier or transporting agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse to be registered.

(6)Every transporter, carrier or forwarding agent, railway container contractor, owner or person in charge of godown or cold storage or warehouse registered under sub-rule (5) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as -24- 10- In any other case, person duly authorized by dealer or any. other officer authorized by competent authority 10

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a_ courier service provider, or an owner or person = incharge of go-down or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or _ person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a_ registration certificate in Form XVI bearing a number which shall be comprised of may be determined by the Commissioner

(7)Provisions of rules 33, 34, 35 and 36. shall, mutatis mutandis apply to registrations issued to transporter, carrier or forwarding agent as they apply to dealers.

(8)Every person transporting or storing goods shall maintain following records:-

(1)A register in respect of all consignments of goods received by him _ for transportation or storage;

(2)Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3)Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the vehicle;

(4)a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(9)(a)Where a_ transporter, carrier or forwarding agent, railway container contractor, receives any goods from any person for transporting to any destination, he — shall require the person to submit a declaration in Form XVII and like wise where a __ transporter, carrier or forwarding agent or railway container contractor receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are -25-

(6)

(7)

(8)(a) Where a such number of numeric or alpha-numeric digits as may be determined by the Commissioner Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a_ railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

Every person under this rule shall maintain following records:-

(1)A register in respect of all consignments of goods received by him _ for transportation or storage;

(2)Office copy of goods receipt or consignment note issued in respect of goods received by him _ for transportation or storage;

(3)Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the vehicle;

(4)a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo delivered;

(b)Where a owner or person in charge of godown or cold storage or warehouse receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where a owner or person in charge of godown or cold storage or warehouse delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(10) Every transporter, carrier and forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse. _ shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which _ they belong.

(11)The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

- 26 -

(b) Where

(9)

(10) operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods _ for storage and likewise where an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

Every a railway container contractor, an air cargo operator or a_ courier service provider or an owner or _ person incharge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of _ the assessment year to which they belong.

The commissioner may from time to time issue instructions with regard to the procedure to _ be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Amendment of 17. In the said rules, in rule 42 the following explanation shall be inserted, namely:- rule 42 "Explanation: For the purposes of this rule, gross turnover of purchase or sale or both as the case may be, shall mean the aggregate of,—

(a) turnover of purchase of goods liable to tax under section 5 ;

(b) turnover of sale of goods other than goods covered under clause (a) above, Amendment of 18.

rule 44 where such sale is,-

(i) inside the State; or

(ii) in the course of inter-State trade or commerce ;or

(iii) in the course of the export of the goods out of the territory of India; or

(iv) in the course of import of goods into the territory of India;

(2) Sale invoice, to be issued under subsection (3) of section 22 shall contain name and complete address of the selling dealer, name and address of branch or depot from where goods are sold, Taxpayer Identification Number of selling dealer, sale invoice serial no., date of issue, name and address of the purchaser, Taxpayer Identification Number of purchaser, if any, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, rate of tax, amount of tax charged, total amount of sale invoice, such other details as the dealer consider necessary, if any, and signature of person issuing sale invoice:

Provided that where sales are made to any person other than a dealer, it shall not be necessary to mention name and address of the purchaser and Taxpayer’s Identification Number of — such purchaser.

-27- In the said rules, in Rule 44 for the existing sub rule (2) set out in Column-I below, the rule as set out in Column-TII shall be substituted, namely:- Column-II Rule as hereby substituted

Provided that where sales of vat goods are made to any person other than a registered dealer and value of such goods exceeds Rs. fifty thousand or such amount as the State Government may determine from time to time and the purchaser pays the sale amount other than by way of account payee cheque, the selling dealer shall obtain and keep self certified copy of identification proof of the purchaser as prescribed by the Commissioner.

Provided further that in case of sale of single unit of a commodity, whose value exceeds Rs. fifty thousand, to a person other than a Amendment of 19.

rule 45 following Column-I Existing rule clauses, tax periods referred to in section 24, shall be as given in each such clause :-

(a)

(b)

(c) in case of a dealer who becomes liable for payment of tax for the first time in any assessment year, tax periods shall be as under:

(i)first tax period for such assessment year shall commence on the date on which the dealer has become liable for payment of tax and shall end with the last day of the calendar month in which the dealer has become liable for payment of tax;

(ii)after expiry of first tax period, each calendar month, of the assessment year in which the dealer has become liable for payment of tax, shall be a tax period;

in case of a dealer, whose aggregate of turnover, as defined in explanation given hereunder, for any assessment year is not likely to exceed one crore rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has _ not exceeded one crore rupees, every quarter, of the assessment year, ending with thirtieth June, thirtieth September, thirty-first December and _ thirty-first of March, shall be tax period;

in case of a dealer, whose aggregate of turnover, as defined in explanation given hereunder, for any assessment - 28 - registered dealer the aforesaid proviso shall not apply.

In the said rules, for the existing rule 45 set out in Column-I below, the rule as set out in Column-II shall be substituted, namely:- Column-II Rule as hereby substituted 45(1) In cases of dealers mentioned in the 45(1) In cases of dealers mentioned in the following clauses, tax periods referred to in section 24, shall be as given in each such clause :-

(a)

(b)

(c) in case of a dealer who becomes liable for payment of tax for the first time in any assessment year, tax periods shall be as under:

(i) first tax period for such assessment year shall commence on the date on which the dealer has become liable for payment of tax and shall end with the last day of the calendar month in which the dealer has become liable for payment of tax;

after expiry of first tax period, each — calendar month, of the assessment year in which the dealer has become liable for payment of tax, shall be a tax period;

in case of a dealer, except as provided in clause (c) every quarter, of the assessment year, ending with thirtieth June, thirtieth September, thirty-first December and _ thirty-first of March, shall be tax period;

in case of a dealer, who deals in sensitive commodities specified by the Commissioner or is entitled for refund provided under section 42 and whose aggregate of turnover, as defined in explanation given hereunder, for any assessment year, exceeds one crore rupees every calendar month of the assessment year shall be a tax period;

(ii)

(d) year is likely to exceed one crore rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has exceeded one crore rupees, every calendar month of the assessment year shall be a tax period;

in case of a dealer who has discontinued his business -

(i) the calendar month, of any assessment year, immediately preceding the calendar month in which he has discontinued business, has been a tax period, the period, commencing on the first day of the calendar month in which he has discontinued business and ending with the day on which he has discontinued business, shall be the last tax period;

(ii) the quarter, of any assessment year, immediately preceding the quarter of the assessment year in which he has discontinued business, has been a tax period, the period, commencing on the first day of the quarter in which he has discontinued business and ending with the day on which he has discontinued business, shall be the last tax period;

Explanation: For the purposes of this rule, aggregate of turnover shall be the aggregate of-

(a) turnover of purchase of goods, the purchase of which is liable to tax under section 5;

(b) turnover of sale of all other goods, except goods covered under clause (a) above, where such sale is inside the State, in the course of inter-State trade or commerce or in the - 29 -

(d) in case of a dealer who has discontinued his business -

(i) the calendar month, of any assessment year, immediately preceding the calendar month in which he has discontinued business, has been a tax period, the period, commencing on the first day of the calendar month in which he _ has discontinued business and ending with the day on which he has discontinued business, shall be the last tax period;

(ii)the quarter, of any assessment year, immediately preceding the quarter of the assessment year in which he_ has discontinued business, has been a tax period, the period, commencing on the first day of the quarter in which he has discontinued business and ending with the day on which he has discontinued business, shall be the last tax period;

Explanation: For the purposes of this rule, aggregate of turnover shall be the aggregate of—

(a) turnover of purchase of goods, the purchase of which is liable to tax under section 5;

(b) turnover of sale of all other goods, except goods covered under clause (a) above, where such sale is inside the State, in the course of inter-State trade or commerce or in_ the course of the export of the goods out of or in the course of import into the territory of India;

(c) value of goods reported to have been distributed course of the export of the goods out of or in the course of import into the territory of India;

(d) value of goods consigned outside the State otherwise than as a result of a sale;

and

(e) purchase price of capital goods;

(2) Except as provided in sub rule (10) of this rule, every dealer liable to pay tax, shall, before expiry of a period of twenty days, commencing on the day following the day on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV alongwith ~—_ detailed information, according to code numbers notified by the State Government from time to time, in respect of each category of goods in which he carries on business:

Provided that a dealer, whose aggregate of turnover, referred to in sub-rule (1), for any assessment year, is likely to exceed twenty-five lakh rupees but is not likely to exceed one crore rupees and whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has not exceeded one crore rupees, shall, before expiry of a period of twenty days after the last day of each calendar month of a quarter referred to in clause (b) of sub-rule

(1), deposit amount of net tax payable by him and_ Treasury Challan of such deposit shall be submitted to the assessing authority and shall submit to his assessing authority tax return within twenty days after expiry of the quarter along with proof of deposit of net amount of tax payable by him.

- 30 - free of cost or gifted or stolen, destroyed or lost;

(d) value of goods consigned outside the State otherwise than as a result of a sale; and

(e) purchase price of capital goods;

(2) Except as provided in sub rule

(10) of this rule, every dealer liable to pay tax, shall, before expiry of a period of twenty days, commencing on the day following the day on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV along’ with detailed information, according to code numbers notified by the State Government from time to time, in respect of each category of goods in which he carries on business:

Provided that a dealer, whose aggregate of turnover, referred to in subrule (1), for any assessment year, is likely to exceed twenty-five lakh rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has exceeded twenty-five lakh rupees, shall, before expiry of a period of twenty days after the last day of each calendar month of a quarter referred to in clause (b) of sub-rule (1), deposit amount of net tax payable by him and Treasury Challan of such deposit shall be submitted to the assessing authority and shall submit to his assessing authority tax return within twenty days after expiry of the quarter

(3) Every dealer, who is required to submit tax return under sub-rule (2), shall, along with tax return of each tax period, submit the following lists:

(a) A list having following particulars in respect of tax invoices received by him in respect of purchases made by him during the tax period:

(i) Name and address of dealer

(ii) Taxpayer's Identification Number (i11) Assessment year

(iv) Tax period

(v) Name and _ address’ of registered dealer from whom goods purchased

(vi) Taxpayer's Identification Number of dealer selling goods

(vil)Tax-invoice No.

(vill) Date of tax-invoice

(ix) Description of goods

(x) Total amount of tax-invoice

(xi) Value of taxable goods

(xii) Amount of tax charged.

(b) A list having following particulars in respect of all tax invoices issued by him in respect of sales affected during the tax period:

(i) Name and address of dealer

(ii) Taxpayer's Identification No.

(iii) Assessment year

(iv) Tax period

(v) Tax invoice No.

(vi) Tax invoice date

(vil) Full Name and complete address of the dealer or person to whom tax-invoice has been issued

(viii) TIN of purchaser, if any

(ix) Description of goods

(x) Total amount of Taxinvoice

(xi) Taxable value of goods (xi1) Amount of tax charged.

(4) Before submitting the return under sub-rule (2) for a tax period, the dealer shall in the manner laid -3] -

(3) along with proof of deposit of net amount of tax payable by him.

Every dealer, who is required to submit tax return under sub-rule (2), shall, along with tax return of each tax period, submit the following lists:

(a) A list having following particulars in respect of tax invoices received by him in_ respect of purchases made by him during the tax period:

(i) Name and address of dealer

(ii) Taxpayer's Identification Number

(iii) Assessment year

(iv) Tax period

(v) Name and address of registered dealer from whom goods purchased

(vi) Taxpayer's Identification Number of dealer selling goods (v1i)Tax-invoice No.

(viii)Date of tax-invoice

(ix) Description of goods

(x) Total amount of taxinvoice

(xi)Value of _ taxable goods (x1i)Amount of tax charged.

(b) A list having following particulars in respect of all tax invoices issued by him in respect of sales affected during the tax period:

(i) Name and address of dealer

(ii) Taxpayer's Identification No.

(iii) Assessment year

(iv) Tax period

(v) Tax invoice No.

(vi) Tax invoice date

(5)

(6) down in these rules, deposit the net amount of tax payable by him under the Act as disclosed in the return and shall submit to the assessing authority, along with the return a copy of the treasury challan in Form I:

Provided that where a Government department wants to deposit the tax by book transfer, such department shall, before submitting such return, prepare a bill, in triplicate, for the net amount of tax payable, endorse it to the assessing authority in accordance with the financial rules on the subject and two copies thereof with such return. One of the copies shall be retained by the assessing authority and the other copy shall be sent to the Accountant General, Uttar Pradesh for crediting the amount to the account of the Commercial Tax Department.

Provided further that the net tax payable upto 20th March for the tax period ending on 31st March of an _ year, shall be deposited and Treasury Challan of such deposit shall be submitted to the assessing authority upto 25th March of that year.

The amount deducted under subsection (1) or sub-section (7) of section 34 , shall be deposited into the Government Treasury by the person making such deduction before the expiry of period of twenty days commencing on the day following the last day of the month in which deduction is made.

Every person, responsible for making tax deduction under any provision of section 34, shall, for each quarter ending with thirtieth June, thirtieth September, thirtyfirst December and thirty-first of March of each assessment year, submit the statement in Form XXV containing following particulars:

-32- to whom tax-invoice has been issued

(viii) TIN of purchaser, if any

(ix) Description of goods

(x) Total amount of Taxinvoice

(xi) Taxable value’ of goods (x1i) Amount of tax charged.

(4) Before submitting the return under sub-rule (2) for a tax period, the dealer shall in the manner laid down in these rules, deposit the net amount of tax payable by him under the Act as disclosed in the return and shall submit to the assessing authority, along with the return a copy of the treasury challan in Form I:

Provided that where a Government department wants to deposit the tax by book transfer, such department shall, _— before submitting such return, prepare a bill, in triplicate, for the net amount of tax payable, endorse it to the assessing authority in accordance with the financial rules on_ the subject and two copies thereof with such return. One of the copies shall be retained by the assessing authority and the other copy shall be sent to the Accountant General, Uttar Pradesh for crediting the amount to the account of the Commercial Tax Department.

Provided further that the net tax payable upto 20th March for the tax period ending on 3lst March of an assessment year, shall be deposited and Treasury Challan of such deposit shall be submitted to the assessing authority

(a) Name and address of the person

(b) Tax Deduction Number or Taxpayer's Identification Number

(d) Tax period in which tax has been deducted

(e) Name and address of the person from whom tax has _ been deducted

(f) Taxpayer's Identification Number of the dealer from whom amount of tax deducted

(g) Contract No. and Date (in cases of works- contracts)

(h) Bill No., if any, submitted by the

(i) ) seller Date of sale-invoice or bill description of goods;

(k) Amount of sale-invoice or Bill

(1) Amount of tax deducted

(m) Serial Number of Tax deduction

(n) Details of issued amount of tax certificate, if deposited

(0) Treasury challan No .............

(p) Name of bank, tr

VAT Rules II Amendment New-2-241 order-55 dt 04feb2010

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