DEMO|
Skip Navigation Links
Rules
|
Form
|

The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
-

Body Notification No. Ka.Ni.-2- 260 /XI-9(295)/07-U.P.Act-5-2008-VAT-Rules-08-Order-( 40)-2009 Dated: 30th January, 2009

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 (First Amendment) Rules, 2009

1. Short title and commencement

(1)- These rules may be called the Uttar Pradesh Value Added Tax (First Amendment) Rules, 2009

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

2. Amendment of rule 2

In the Uttar Pradesh Value Added Tax Rules, 2008 hereinafter referred to as the said rules, in rule 2, in sub-rule (1) for the existing clause (r) set out in Column-I below, clause as set out in Column-II shall be substituted, namely:-

Column-I Column-II
Existing clause Clause hereby substituted
(r) "Region" means area within the jurisdiction of a Joint Commissioner (Executive) comprising of approximately ten sectors. (r) "Region" means area within the jurisdiction of a Joint Commissioner (Executive) or Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) comprising approximately ten sectors or such area as may be specified in the notification or order issued under rule 3.

3. Amendment of rule 3

In the said rules 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-I Column-II
Existing sub-rule sub-rule hereby substituted.
(3) The Commissioner shall determine the respective jurisdiction of an Additional Commissioner or a Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) of a Zone, Joint Commissioner(Executive) of a region, Joint Commissioner (Assessment) in a corporate circle, Deputy Commissioner of a range, Deputy Commissioner, Assistant Commissioner or Commercial Taxes Officer where there are more than one- (3) The Commissioner shall determine the respective jurisdiction of an Additional Commissioner (Appeal), a Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) or Joint commissioner (Appeal) or Joint Commissioner (Executive) or Joint Commissioner (Assessment) in corporate circle, Deputy Commissioner of a range, Deputy Commissioner, Assistant Commissioner or Commercial Taxes Officer where there are more than one-
(a) Additional Commissioner or a Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement) in a zone; Joint Commissioner (Appeals), Joint Commissioner (Executive) in a region; Joint Commissioner (Assessment) in a corporate circle; or (a) Additional Commissioner (Appeal), Joint Commissioner (Special Investigation Branch) or Joint Commissioner (Enforcement), Joint Commissioner (Appeal), Joint Commissioner (Executive) in a Zone; or
(b) Deputy Commissioner (Check Post) Deputy Commissioner (Enforcement) or Deputy Commissioner (Special Investigation Branch) in a range; or (b) Deputy Commissioner (Check Post), Deputy Commissioner (Enforcement) or Deputy Commissioner (Special Investigation Branch) in a region; or
(c)Deputy Commissioner (Assessment), Assistant Commissioner (Assessment) or Commercial Taxes Officer in a circle, (c) Deputy Commissioner (Assessment), Assistant Commissioner (Assessment) or Commercial Taxes Officer in a circle,
Explanation: In determining the respective jurisdiction of officers under sub-rule (3), it shall be open to the Commissioner to direct that an officer will exercise jurisdiction over such dealers or class of dealers as may be specified by him, and unless directed otherwise, the successor in office shall exercise the same jurisdiction and may proceed with the cases from the stage at which they were left by such officer. Explanation: In determining the respective jurisdiction of officers under sub-rule (3), it shall be open to the Commissioner to direct that an officer will exercise jurisdiction over such dealers or class of dealers as may be specified by him, and unless directed otherwise, the successor in office shall exercise the same jurisdiction and may proceed with the cases from the stage at which they were left by such officer.

4. Amendment of rule 4

In the said rules, in rule 4 after the existing sub-rule (10) the following sub rule shall be inserted, namely:-

(11) Notwithstanding any thing contained in any other rule, when any officer is unable to discharge his functions owing to illness, absence or any other cause or in the event of any vacancy in any office of Additional Commissioner, Joint Commissioner, the Commissioner shall have power to authorize to discharge the functions assigned to such Additional commissioner and Joint Commissioner to other Additional Commissioner or Joint commissioner as specified in the order. Upon the issuing of an order under this sub rule the Additional Commissioner or Joint Commissioner in whose favour such authorization have been made shall have all powers of Additional Commissioner or Joint Commissioner, as the case may be, having Jurisdiction in such office.

5. Amendment of rule 16

In the said rules, in rule 16 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-I Column-II
Existing sub rule Sub rule as hereby substituted
(2) If the assessing authority is satisfied that information furnished in the application is correct he shall start proceeding under sub-section (11) of section 17 of and shall inform the dealer accordingly. (2) If the assessing authority is satisfied that information furnished in the application is correct, he shall cancel the registration certificate under sub-section (11) of section 17 of the Act and shall inform the dealer accordingly.

6. Amendment of rule 20

In the said rules, in rule 20 after the existing sub-rule (4) the following sub rules shall be inserted, namely:-

(5) In respect of clauses (a) and (b ) of sub-rule (2),

(a) If the assessing authority is satisfied that information furnished is correct and complete, he shall, before expiry of one months from the last date prescribed for submitting the inventory as provided under clause (a) or clause (b) of sub-rule (2), pass an order computing the reverse input tax in accordance with the provisions of the Act and these rules. A copy of the order so passed shall be served to the dealer.

(b) If the assessing authority, on the basis of the material available on the record, is satisfied that information furnished is incorrect and incomplete or not worthy of credence, or no inventory has been submitted, he shall, after giving a reasonable opportunity of being heard and making such enquiry as he deems fit, pass an order computing the reverse input tax in accordance with the provisions of the Act and these rules. A copy of the order so passed shall be served to the dealer.

(c) The assessing authority shall debit the amount of reverse input tax in the account of input tax credit and if the account of input tax credit shows nil or negative figure, he shall serve notice of demand along with the order of reverse input tax credit passed under clause (a) or (b) and shall realize the amount of reverse input tax credit in accordance with the provisions of the Act and these rule.

(6) In respect of clauses (b) of sub-rule (1) and clause (c) of sub-rule (2),-

(a) If the assessing authority is satisfied that information furnished is correct and complete, he shall, pass an order computing the input tax credit in accordance with the provisions of the Act and these rules. A copy of the order so passed shall be served to the dealer before expiry of last date prescribed for claiming the first installment of input tax credit on such stock, in the return of tax period.

(b) If the assessing authority, on the basis of the material available on the record, is satisfied that information furnished is incorrect and incomplete or not worthy of credence, he shall, after giving a reasonable opportunity of being heard and making such enquiry as he deems fit, pass an order computing the input tax credit in accordance with the provisions of the Act and these rules. A copy of the order so passed shall be served to the dealer before expiry of last date prescribed for claiming the first installment of input tax credit on the stock, in the return of tax period.

(c) If the assessing authority fails to pass the appropriate order under sub clause (a) or sub clause (b) within prescribed period, the dealer may claim the credit of input tax as provided under rule 24. However, if on passing order the claim is not found correct or claim is found for less amount, the dealer shall deposit the claim of excess amount of input tax credit along with interest provided under section 14 of the Act.

7. Amendment of rule 21

In the said rules, in rule 21 for the existing rule 21 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
(1) No credit of any amount of input tax shall be allowed in respect of goods which- (1) No credit of any amount of input tax shall be allowed in respect of goods which-
(a) are brought or received by any dealer from any place outside the State whether such place is situated within the territory of India or outside such territory; (a) are brought or received by any dealer from any place outside the State whether such place is situated within the territory of India or outside such territory;
(b) have been purchased without payment of tax either under the Uttar Pradesh Trade Tax Act, 1948 or under the Uttar Pradesh Value Added Tax Act, 2008; (b) have been purchased without payment of tax either under the Uttar Pradesh Trade Tax Act, 1948 or under the Uttar Pradesh Value Added Tax Act, 2008;
(c) have been purchased, on any date beyond a period of six months ending on the day preceding the date of the commencement of the Act, by a dealer who is liable for payment of tax with effect from the date of the commencement of the Act; (c) have been purchased, on any date beyond a period of six months ending on the day preceding the date of the commencement of the Act, by a dealer who is liable for payment of tax with effect from the date of the commencement of the Act;
(d) have been purchased, by a dealer who has become liable for payment of tax on any date after the date of the commencement of the Act, on any date before the date on which dealer has become liable for payment of tax, but on or after the date of commencement of the Act and beyond a period of six moths ending on the date preceding the date on which such dealer has become liable to pay tax; (d) have been purchased, by a dealer who has become liable for payment of tax on any date after the date of the commencement of the Act, on any date before the date on which dealer has become liable for payment of tax, but on or after the date of commencement of the Act and beyond a period of six moths ending on the date preceding the date on which such dealer has become liable to pay tax;
(e) have been purchased from within the State, within a period of six months ending on the day preceding the date of such commencement, by a dealer who is liable for payment of tax with effect from the date of the commencement of the Act but the dealer does not possess purchase invoice issued by the selling registered dealer; (e) have been purchased from within the State, within a period of six months ending on the day preceding the date of such commencement, by a dealer who is liable for payment of tax with effect from the date of the commencement of the Act but the dealer does not possess purchase invoice issued by the selling registered dealer;
(f) have been purchased from within the State, on any date before the date on which dealer has become liable for payment of tax, by a dealer who has become liable for payment of tax on any date after the date of the commencement of the Act but within a period of six months ending on the date preceding the date on which such dealer has become liable to pay tax but dealer does not possess a sale invoice, bearing his name and complete address, issued by the registered selling dealer; (f) have been purchased from within the State, on any date before the date on which dealer has become liable for payment of tax, by a dealer who has become liable for payment of tax on any date after the date of the commencement of the Act but within a period of six months ending on the date preceding the date on which such dealer has become liable to pay tax but dealer does not possess a sale invoice, bearing his name and complete address, issued by the registered selling dealer;
(g) have been purchased by a dealer, within a period of six months ending on the day preceding the date of the commencement of the Act, who is liable for payment of tax with effect from the date of such commencement, from within the State in the circumstances in which such dealer has been liable to pay tax on purchase of such goods, but the dealer, fails to prove that tax has been paid on purchase of such goods under the Uttar Pradesh Trade Tax Act, 1948; (g) have been purchased by a dealer, within a period of six months ending on the day preceding the date of the commencement of the Act, who is liable for payment of tax with effect from the date of such commencement, from within the State in the circumstances in which such dealer has been liable to pay tax on purchase of such goods, but the dealer, fails to prove that tax has been paid on purchase of such goods under the Uttar Pradesh Trade Tax Act, 1948;
(h) have been purchased within a period of six months ending on the day preceding the date of the commencement of the Act by a dealer who is liable for payment of tax on and from the date of such commencement and where such goods have not suffered levy of tax under the provisions of the Uttar Pradesh Trade Tax Act, 1948; or (h) have been purchased within a period of six months ending on the day preceding the date of the commencement of the Act by a dealer who is liable for payment of tax on and from the date of such commencement and where such goods have not suffered levy of tax under the provisions of the Uttar Pradesh Trade Tax Act, 1948; or
(i) have been purchased after issue of Taxpayer's Identification Number but without obtaining tax invoice; (i) have been purchased after issue of Taxpayer's Identification Number but without obtaining tax invoice;
(j) have been purchased after obtaining tax invoice but copy of tax invoice, marked as Original is not available and such purchase is not verifiable from the list filed by the selling dealer along with tax return; or (j) have been purchased after obtaining tax invoice but copy of tax invoice, marked as Original is not available and such purchase is not verifiable from the list filed by the selling dealer along with tax return; or
(k) have been purchased by a dealer in the period commencing on the date on which such dealer has become liable to pay tax and ending on the date preceding the date on which Taxpayer Identification Number issued to him but the dealer does not possess a sale invoice, issued by selling dealer, bearing name and complete address of such dealer; or (k) have been purchased by a dealer in the period commencing on the date on which such dealer has become liable to pay tax and ending on the date preceding the date on which Taxpayer Identification Number issued to him but the dealer does not possess a sale invoice, issued by selling dealer, bearing name and complete address of such dealer; or
(l) are taxable goods, other than non-vat goods, but sale of such goods is not liable to tax in the hands of the purchasing dealer; or (l) are taxable goods, other than non-vat goods, but sale of such goods is not liable to tax in the hands of the purchasing dealer; or
(m) are purchased after cancellation of registration certificate of the dealer; or (m) are purchased after cancellation of registration certificate of the dealer; or
(n) are capital goods within the meaning of clause (e) of section 2 of the Act and such capital goods-

(i) have been purchased by a dealer on any date before the date on which he has become liable for payment of tax;

(ii) have been purchased by a dealer for use or consumption in the manufacture of any exempt goods where such exempt goods are not sold in the course of the export of the goods out of the territory of India; or

(n) are capital goods within the meaning of clause (e) of section 2 of the Act and such capital goods-

(i) have been purchased by a dealer on any date before the date on which he has become liable for payment of tax;

(ii) have been purchased by a dealer for use or consumption in the manufacture of any exempt goods where such exempt goods are not sold in the course of the export of the goods out of the territory of India; or

(o) are capital goods but such goods, for the purpose of section 13, do not fall under the category of capital goods as defined in clause (f) of section 2; or (o) are capital goods but such goods, for the purpose of section 13, do not fall under the category of capital goods as defined in clause (f) of section 2; or
(p) are captive power plant or parts, components or accessories of a captive power plant; or (p) Omitted
(q) are taxable goods mentioned or described in column (2) of Schedule-IV; (q) are taxable goods mentioned or described in column (2) of Schedule-IV;
(r) are capital goods or heavy earth movers used by a dealer in the execution of works contract; (r) are capital goods or heavy earth movers used by a dealer in the execution of works contract;
(s) are motor vehicles or any other vehicle, used for carriage of passengers or goods or both; or (s) are motor vehicles or any other vehicle, used for carriage of passengers or goods or both; or
(t) are air coolers, air conditioners, electric fans, heaters, air circulators, water coolers, water purifiers used in factory or workshop where the same are not connected with manufacture or processing, packing of goods for sale by the dealer; (t) are air coolers, air conditioners, electric fans, heaters, air circulators, water coolers, water purifiers used in factory or workshop where the same are not connected with manufacture or processing, packing of goods for sale by the dealer;
(u) are goods used in civil construction work related to office premises or furniture, fittings, office equipments, air coolers, air conditioners, electric fans, heaters, air circulators, water coolers, and water purifiers not connected with manufacturing process; or (u) are goods used in civil construction work related to office premises or furniture, fittings, office equipments, air coolers, air conditioners, electric fans, heaters, air circulators, water coolers, and water purifiers not connected with manufacturing process; or
(v) are parts, components, accessories or consumables which are used for maintenance, repair or running of any goods for which facility of input tax credit is not admissible; or (v) are parts, components, accessories or consumables which are used for maintenance, repair or running of any goods for which facility of input tax credit is not admissible; or
(w) are held by a dealer in opening stock, in the same form and condition in which those were purchased, on the date on which period of composition under section 6 commences; or (w) are held by a dealer in opening stock, in the same form and condition in which those were purchased, on the date on which period of composition under section 6 commences; or
(x) are goods which have been used or consumed in manufacture or processing of finished goods or semi-finished goods or in packing of such finished or semi-finished goods held by the dealer in opening stock on the date on which period of composition under section 6 commences; or (x) are goods which have been used or consumed in manufacture or processing of finished goods or semi-finished goods or in packing of such finished or semi-finished goods held by the dealer in opening stock on the date on which period of composition under section 6 commences; or
(y) are held by a dealer in closing stock at the time of discontinuance of business in the same form and condition in which those were purchased; or (y) are held by a dealer in closing stock at the time of discontinuance of business in the same form and condition in which those were purchased; or
(z) are goods which have been used or consumed in manufacture or processing of finished or semi-finished goods or in packing of such finished or semi-finished goods held by the dealer in closing stock at the time of discontinuance of business; or (z) are goods which have been used or consumed in manufacture or processing of finished or semi-finished goods or in packing of such finished or semi-finished goods held by the dealer in closing stock at the time of discontinuance of business; or
(aa)are used or consumed in packing of any goods where such goods belong to any other person; or (aa) are used or consumed in packing of any goods where such goods belong to any other person; or
(ab)are used or consumed in manufacture or processing of goods or in packing of such manufactured or processed goods where such goods are manufactured or processed or packed for any other person; or (ab) are used or consumed in manufacture or processing of goods or in packing of such manufactured or processed goods where such goods are manufactured or processed or packed for any other person; or
(ac)are used or consumed in the manufacture or processing of any taxable goods other than non-vat goods or in packing of such manufactured or processed goods or any other goods where sale of the manufactured or processed goods or such other goods is not liable to tax in the hands of the purchasing dealer; or (ac) are used or consumed in the manufacture or processing of any taxable goods other than non-vat goods or in packing of such manufactured or processed goods or any other goods where sale of the manufactured or processed goods or such other goods is not liable to tax in the hands of the purchasing dealer; or
(ad)have been re-sold during the period of composition under section 6 ; or (ad) have been re-sold during the period of composition under section 6 ; or
(ae) have been used or consumed in manufacture or processing of goods and such manufactured or processed goods have been sold in the period of composition under section 6 ; or (ae) have been used or consumed in manufacture or processing of goods and such manufactured or processed goods have been sold in the period of composition under section 6 ; or
(af)are gifted or otherwise distributed free of cost or lost, destroyed or stolen; or (af) are gifted or otherwise distributed free of cost or lost, destroyed or stolen; or
(ag)are used or consumed in manufacture or processing of any goods or packing of such manufactured or processed goods and such manufactured or processed goods are gifted or otherwise distributed free of cost or lost, destroyed or stolen; or (ag) are used or consumed in manufacture or processing of any goods or packing of such manufactured or processed goods and such manufactured or processed goods are gifted or otherwise distributed free of cost or lost, destroyed or stolen; or
(ah)are returned to selling dealer within a period of six months from the date of purchase; or (ah) are returned to selling dealer within a period of six months from the date of purchase; or
(ai) are used in packing of any exempt goods and such exempt goods are not sold in the course of export of the goods out of the territory of India; or (ai) are used in packing of any exempt goods and such exempt goods are not sold in the course of export of the goods out of the territory of India; or
(aj) are used in manufacture or processing of any exempt goods or in packing of such manufactured or processed goods and such manufactured, processed or packed goods are disposed of in any manner other than by way of sale in the course of the export of the goods out of territory of India; or (aj) are used in manufacture or processing of any exempt goods or in packing of such manufactured or processed goods and such manufactured, processed or packed goods are disposed of in any manner other than by way of sale in the course of the export of the goods out of territory of India; or
(ak)are used or consumed in manufacture or processing of any non-vat good or in packing of any non-vat goods; or (ak) are used or consumed in manufacture or processing of any non-vat good or in packing of any non-vat goods; or
(al) are any other goods in respect of which or any other circumstances in which any provision of the Act does not permit benefit of input tax credit (al) are any other goods in respect of which or any other circumstances in which any provision of the Act does not permit benefit of input tax credit
(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 prescribed under sub-section (1) of section 8 of The Central Sales Tax Act 1956.

(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 prescribed under sub-section (1) of section 8 of The Central Sales Tax Act 1956.

(3) No input tax credit shall be allowed on the basis of a tax invoice or sale invoice which has been obtained without making actual purchase of goods. (3) No input tax credit shall be allowed on the basis of a tax invoice or sale invoice which has been obtained without making actual purchase of goods.
(4) No credit of amount, of input tax in respect of which purchasing dealer has received credit note from the selling dealer, shall be allowed as input tax credit. (4) No credit of amount, of input tax in respect of which purchasing dealer has received credit note from the selling dealer, shall be allowed as input tax credit.
(5) No credit of amount of input tax in respect of stock shall be allowed if the dealer fails to submit the inventories within prescribed time and in prescribed Form. (5) No credit of amount of input tax in respect of stock shall be allowed if the dealer fails to submit the inventories within prescribed time and in prescribed Form.
(6) No credit of amount of input tax in respect of Development Tax paid or payable under section 3H of the Uttar Pradesh Trade Tax Act 1948, shall be allowed in any case or in any circumstances what so ever (6) No credit of amount of input tax in respect of Development Tax paid or payable under section 3H of the Uttar Pradesh Trade Tax Act 1948, shall be allowed in any case or in any circumstances what so ever
(7) No credit of amount of input tax in respect of goods purchased before commencement of the Act shall be allowed if such goods are exempt under the Act. (7) No credit of amount of input tax in respect of goods purchased before commencement of the Act shall be allowed if such goods are exempt under the Act.
(8) No credit of amount of input tax in respect of goods purchased before the commencement of the Act, held in the opening stock on the date of such commencement, shall be allowed in case of the dealers who had availed the facility of compound scheme issued by the State Government in exercise of the power under section-7D of the Uttar Pradesh Trade Tax Act, 1948. (8) No credit of amount of input tax in respect of goods purchased before the commencement of the Act, held in the opening stock on the date of such commencement, shall be allowed in case of the dealers who had availed the facility of compound scheme issued by the State Government in exercise of the power under section-7D of the Uttar Pradesh Trade Tax Act, 1948.
(9) No credit of amount of input tax in respect of goods purchased before the commencement of the Act, held in the opening stock on the date of such commencement, shall be allowed in case of the dealers who had availed the facility of exemption on the purchase or on the sale under clause (c) of section 4 of the Uttar Pradesh Trade Tax Act, 1948. (9) No credit of amount of input tax in respect of goods purchased before the commencement of the Act, held in the opening stock on the date of such commencement, shall be allowed in case of the dealers who had availed the facility of exemption on the purchase or on the sale under clause (c) of section 4 of the Uttar Pradesh Trade Tax Act, 1948.
  (10) No credit of amount of input tax shall be allowed in case of paddy used in manufacturing of rice for sale if dealer has availed the benefit of provision of clause (c) of section 15 of the Central Sales Tax Act 1956
  (11) No credit of amount of input tax shall be allowed on the purchase of goods and held in opening stock on the day when the such goods has been declared exempt under section 7 of the Act or such goods has been included in Schedule I.
  (12) No credit of amount of input tax shall be allowed in respect of purchases of vat goods which has been sold to registered dealer by a registered dealer and such selling registered dealer has not issued tax invoice.

8. Amendment of rule 24

In the said rules, in rule 24 for the existing clause(a) set out in Column-I below the clause as set out in Column-II shall be substituted, namely:-

Column-I Column-II
Existing clause Clause as hereby substituted
(a) In respect of capital goods required for use in manufacture, 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; (a) In respect of capital goods required for use in manufacture, 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 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.

9. Insertion of rule 37A

In the said rules after rule 37 the following rule shall be inserted, namely:-

37A: Cancellation of registration certificate and matter incidental to it

(1) Where registration certificate of any person or dealer has been cancelled under any provision of the Act or these rule, the assessing authority or the registering authority, as the case may be, shall serve the copy of the order of cancellation to the dealer or person concerned, and order to deposit the such certificate in the office of assessing authority or registering authority along with any other certificate or declaration or O.C. stamp which have been obtained from the department or countersigned by competent authority.

(2) After cancellation of the registration certificate the registering authority or assessing authority, as the case may be, shall make public notice regarding cancellation within twenty four hours and shall send information to all Additional Commissioners Zone and Additional Commissioner (Special Investigation Branch) of the Zone and send a copy of order to the Commissioner.

(3) On receiving the information of cancellation of registration certificate every Additional Commissioner Zone and Additional Commissioner (Special Investigation Branch) shall immediately inform to all officers under the zone thereof by public notice and electronic media.

(4) The Commissioner or an officer not below the rank of Joint Commissioner authorized by the Commissioner in this behalf shall make public notice regarding the cancellation of registration by way of circular and through electronic media fortnightly.

(5) The provisions of this rule shall mutatis mutandis apply to Tax Deduction Number (TDN) and Service Provider Number (SPN).

10. Amendment of rule 41

In the said rules for the existing rule 41 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
(1) The dealer shall prepare the challan or transfer invoice referred to in sub-section (5) of section 21 in three copies marked Original, Duplicate and Triplicate from a bounded book and each copy of challan or transfer invoice shall contain following particulars in respect of goods delivered or dispatched: (1) The dealer shall prepare the challan or transfer invoice referred to in sub-section(5) of section 21 in three copies marked Original, Duplicate and Triplicate from a bounded book and each copy of challan or transfer invoice shall contain following particulars in respect of goods delivered or dispatched:
(i) Name and address of the dealer; (i) Name and address of the dealer;
(ii) Name of branch or depot; (ii) Name of branch or depot;
(iii)Taxpayer's Identification Number (Registration Number) of dealer consigning or delivering goods; (iii)Taxpayer's Identification Number (Registration Number) of dealer consigning or delivering goods;
(iv) Book No.; (iv) Serial No.
(v) Serial No. (v) Date;
(vi) Date; (vi) Signature of the authorized person who has authenticated the challan or invoice
(vii) Signature of the authorized person who has authenticated the challan or invoice (vii) Name and address of the dealer or person to whom goods are delivered or consigned
(viii) Name and address of the dealer or person to whom goods are delivered or consigned (viii) Taxpayer's Identification Number of consignee dealer, if any;
(ix) Taxpayer's Identification Number of consignee dealer, if any; (ix) Sale or stock transfer---
(x) Sale or stock transfer--- (x) Time of removal of goods in case of manufacturer
(xi) Time of removal of goods in case of manufacturer (xi) Following details in respect of goods delivered or consigned;
(xii) Following details in respect of goods delivered or consigned; (a) Description of goods,
(a) Description of goods, (b) Identification mark or batch no. if any,
(b) Identification mark or batch no. if any, (c) Quantity or measure of goods
(c) Quantity or measure of goods (d) No. of packets
(d) No. of packets (e) Actual or estimated value of goods;
(e) Actual or estimated value of goods; (xii) Tax-invoice or sale-invoice no. and date (if issued at the time of sale);
(xiii) Tax-invoice or sale-invoice no. and date (if issued at the time of sale); (xiii) Mode of transportation:
(xiv) Mode of transportation: (xiv) Signature and status of person issuing challan or transfer invoice.
(xv) Signature and status of person issuing challan or transfer invoice.  
(2) Particulars under clauses (i) to (v) of sub-rule (1) shall be printed on each challan or transfer invoice. (2) Particulars under clauses (i) to (iv) of sub-rule (1) shall be printed on each challan or transfer invoice.
(3) For each assessment year book no. and serial no. in first challan or transfer invoice book shall begin with serial no.001 and each book shall contain fifty challans or transfer invoices in triplicate and on other challan or transfer invoice books, both numbers will be in ascending order. (3) For each assessment year the serial no. in first challan or transfer invoice shall begin with serial no. 001. Challans or transfer invoices shall be in triplicate and on subsequent challan or transfer invoice serial number shall be in ascending order. The challan or transfer invoice shall be issued from bound book containing at least fifty in number.
(4) Original and Duplicate copies of challan or transfer invoice shall be delivered to the person transporting goods for delivery to the consignee of goods and shall be delivered by such person to the consignee along with goods. Second copy shall be returned by the consignee of goods to the dealer who has dispatched or delivered goods: (4) Original and Duplicate copies of challan or transfer invoice shall be delivered to the person transporting goods for delivery to the consignee of goods and shall be delivered by such person to the consignee along with goods. Duplicate copy shall be returned by the consignee after acknowledging the receipt of goods to the dealer who has dispatched or delivered goods:
Provided that where goods are delivered to the dealer or its representative at the place of the seller, the purchasing dealer shall, after acknowledging the receipt of goods, deliver the second copy of the challan to the selling dealer. Provided that where goods are delivered to the dealer or its representative at the place of the seller, the purchasing dealer shall, after acknowledging the receipt of goods, deliver the duplicate copy of the challan to the selling dealer.
(5) Third carbon copy of challan or transfer invoice shall be preserved by the dealer in the challan book or transfer invoice book as part of records. (5) Triplicate carbon copy of challan or transfer invoice shall be preserved by the dealer in the challan book or transfer invoice book as part of records.
(6) Where the transfer invoice or challans are maintained in computer the hard copy of the same shall be kept in bound book of fifty in numbers. (6) Where the transfer invoice or challans are maintained on computer, dealer shall after the end of every working day take hard copy of the transfer invoice or challans and shall keep them in bound form not less than in fifty copies.
(7) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of challan or transfer invoice from time to time. (7) The Commissioner may issue instructions and clarifications regarding form, maintenance and issue of challan or transfer invoice from time to time.

11.Amendment of rule 44

In the said rules for the existing rule 44 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
(1) Every tax invoice referred to in sub-section (1) of section 22 shall contain name and complete address of the selling dealer, name and address of its branch or depot from where goods are sold, Taxpayer's Identification Number of selling dealer, tax invoice book number, tax invoice serial no., date of issue, signature of the person authenticating tax invoice, name and address of the purchaser, Taxpayer's 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 tax invoice and signature of person issuing tax invoice:

Provided that if any invoice prescribed under any other Act for time being in force containing particulars as stated above, contains any other details, it shall not be deemed invalid for any purpose of the Act.

(1) Every tax invoice referred to in sub-section (1) of section 22 shall contain name and complete address of the selling dealer, name and address of its branch or depot from where goods are sold, Taxpayer's Identification Number of selling dealer, tax invoice serial no., date of issue, signature of the person authenticating tax invoice, name and address of the purchaser, Taxpayer's 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 tax invoice and signature of person issuing tax invoice.
(2) Sale invoice, to be issued under clause (a) of sub-section (3) of section 22 in respect of sale of any non vat goods, 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 book number, 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: (2) Sale invoice, to be issued under sub-section (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. 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.
(3) In respect of sale of any taxable goods except non vat goods, sale invoice, to be issued under clause (b) of sub-section (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 book number, sale invoice serial no., date of issue, full name and complete address of the purchasing dealer, description of goods, quantity or measure of goods, sale price of goods, other charges, if any, amount of discount, if any, total amount of sale invoice, such other details as the dealer consider necessary, if any, and signature of person issuing sale invoice. (3) Where any person or dealer is using any invoice prescribed under any other law for time being in force containing particulars as stated in sub rule (1) or sub rule (2), contains any other particular or details, it shall not be deemed invalid for any purpose of the Act.
(4) For the purposes of clause (i) of sub-section (4) of section 22, rupees two hundred fifty shall be the prescribed sale value of goods for a single sale of any goods. (4) For the purposes of clause (i) of sub-section (4) of section 22, rupees two hundred fifty shall be the prescribed sale value of goods for a single sale of any goods.
(5) Bill referred to in sub-section (4) 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, bill book number, bill serial no., date of issue, full name and complete address of the person purchasing the goods, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, total amount of bill, such other details as the dealer consider necessary, if any, and signature of person issuing bill. (5) Purchase invoice, referred to in sub-section (9) of section 22 shall be prepared in duplicate, marked as Original and Office Copy, and shall contain name and address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, his taxpayer identification number, purchase invoice number, date of issue, full name and complete address of the person selling the goods, description of goods, quantity or measure of goods, purchase value of goods, any other charges, if paid, total amount of purchase invoice value, signature or thumb impression of person selling goods, such other details as the purchasing dealer considers necessary, if any, and signature of the person issuing purchase invoice.
(6) Cash memo referred to in sub-section (4) 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's Identification Number of selling dealer, cash memo book number, cash memo serial no., date of issue, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, total amount of cash memo, such other details as the dealer considers necessary, if any, and signature of person issuing cash memo. (6) On every tax-invoice and sale invoice, full name and complete address of the selling dealer, name and address of branch or depot from where goods are being sold, Taxpayer Identification Number of selling dealer, tax invoice serial no. or sale invoice serial number, as the case may be, shall be in printed form. Likewise, on every purchase invoice, referred to in sub-rule (5), full name and complete address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, Taxpayer Identification Number of purchasing dealer, and purchase invoice serial no. shall be in printed form.
(7) Bill book and cash memo book shall be separate; and bill and cash memo referred to in sub-rule (8) and sub-rule (9), as the case may be, shall, for the sale of-

(i) taxable goods other than non-vat goods; and

(ii) any goods except goods covered under (i),

be issued from separate bill book and cash memo book:

(7) Three copies of every tax invoice and sale invoice marked as Original, Duplicate and Office Copy, shall be prepared and shall be issued from bounded book. First copy marked as Original and second copy marked as Duplicate shall be issued to the purchaser and third copy marked as Office Copy shall be retained by the selling dealer. Copy marked as Duplicate shall accompany the goods during transport of goods to their destination.
Provided that where a dealer maintains single book for cash memo and bill, he shall maintain separate books for goods mentioned in clauses (i) and (ii) above. Provided that where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the tax invoice, sale invoice transfer invoice or challan etc. and shall keep them in bound form not less than in fifty copies each.
(8) Purchase invoice, referred to in sub-section (9) of section 22 , shall be prepared in two copies, marked as Original and Office Copy, and shall contain name and address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, his taxpayer identification number, purchase invoice book no., purchase invoice number, date of issue, full name and complete address of the person selling the goods, description of goods, quantity or measure of goods, purchase value of goods, any other charges, if paid, total amount of purchase invoice value, signature or thumb impression of person selling goods, such other details as the purchasing dealer considers necessary, if any, and signature of the person issuing purchase invoice. (8) Two copies, of every purchase invoice referred to in sub-rule (5) marked as Original and Office Copy, shall be prepared and be issued from bounded purchase invoice book containing at least fifty in number. Original copy of purchase invoice shall be delivered to the seller.

Provided further where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the purchase invoice and shall keep them in bound form not less than in fifty copies each.

(9) On every tax-invoice, sale invoice, bill or cash memo full name and complete address of the selling dealer, name and address of branch or depot from where goods are being sold, Taxpayer Identification Number of selling dealer, tax invoice book number, sale invoice book number, cash memo book number or bill book number, as the case may be, tax invoice serial no., sale invoice serial number, cash memo serial number or bill serial number, as the case may be, shall be in printed form. Likewise, on every purchase invoice, referred to in sub-rule (8), full name and complete address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, Taxpayer Identification Number of purchasing dealer, purchase invoice book number and purchase invoice serial no. shall be in printed form. (9) Every tax invoice, sale invoice and purchase invoice shall be in legible form.
(10) Three copies of every tax invoice, sale invoice and bill, marked as Original, Duplicate and Office Copy, shall be prepared and shall be issued from bounded book. First copy marked as Original and second copy marked as Duplicate shall be issued to the purchaser and third copy marked as Office Copy shall be retained by the selling dealer. Copy marked as Duplicate shall accompany the goods during transport of goods to their destination.

Provided that where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the tax invoice, sale invoice, bill or cash memo, transfer invoice and challan etc. and shall keep them in bound form for every month not less than in fifty copies each.

(10) For each assessment year serial no. in first tax-invoice, sale-invoice and purchase invoice shall begin with serial no. 001 and subsequent tax invoice, sale invoice and purchase invoice serial number shall be in ascending order. Tax invoice, sale invoice and purchase invoice shall be kept in bound book containing at least fifty copies of tax invoice, sale invoice and purchase invoice.
(11) Two copies, of every purchase invoice referred to in sub-rule (8) and cash memo referred to in sub-rule (6), marked as Original and Office Copy, shall be prepared and be issued from bounded purchase invoice book or cash memo book, as the case may be. Original copy of purchase invoice and original copy of cash memo shall, respectively, be delivered to the seller and purchaser of goods:

Provided that where a dealer maintains single book for cash memo and bill, he shall prepare three copies of cash memo marked as Original, Duplicate and Office Copy.

Provided further where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the purchase invoice and shall keep them in bound form for every month not less than in fifty copies each'

(11) Each tax-invoice shall be pre-authenticated by the person who has been authorized by the dealer in this behalf and intimation in this respect has been furnished by the dealer to his registering authority in prescribed manner in prescribed form.
(12) Every tax invoice, sale invoice, bill, cash memo and purchase invoice shall be in legible form. (12) In respect of sales in the course of inter-state trade or commerce, issue of sale-invoice may be made from separate sale-invoice book.
(13) For each assessment year book no. and serial no. in first tax-invoice or sale-invoice book shall begin with serial no. 001 and each book shall contain fifty tax or sale-invoices in triplicate and subsequent tax-invoices, sale-invoices, tax-invoice books and sale-invoice books, book number and serial number shall be in ascending order. (13) Where a dealer maintains single book for tax invoice and sale invoice it shall be valid only if it contains all particulars as provided under sub rules (1) and (2)
(14) Each tax-invoice shall be pre-authenticated by the person who has been authorized by the dealer in this behalf and intimation in this respect has been furnished by the dealer to his registering authority. (14) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of tax invoice, sale invoice and purchase invoice from time to time.
(15) In respect of sales in the course of inter-state trade or commerce, sale-invoices shall be issued from separate sale-invoice books.  
(16) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of tax invoice, sale invoice, bill, cash memo, and purchase invoice from time to time.  

Amendment of rule 45

In the said rules in rule 45,-

(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-II
Existing sub rule Sub rule as hereby substituted
(7) Every dealer liable to pay tax shall, on or before October 31, submit to the assessing authority in addition to return filed under sub-rule (2) an annual return of his turnover and tax in Form XXVI 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: (7) Every dealer liable to pay tax shall, on or before October 31, submit to the assessing authority in addition to return filed under sub-rule (2) an annual return of his turnover and tax
Provided 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 October 31. (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.
(b) after sub-rule (12), the following sub rule shall be inserted, namely:-
(12-A) (a) Various returns prescribed in this rule may be submitted either online on the official website of the department or in hard copy.

Provided that in case of dealers, whose aggregate of turnover as referred to in sub-rule (1), is likely to exceed one crore rupees in the assessment year or has already exceeded one crore rupees in the assessment year immediately preceding the assessment year, such dealer shall submit return on line on the official web-site of the department but the Commissioner, in case of any unforeseen circumstances for adequate reasons to be recorded in writing, may permit submission of return in hard and / or soft copy by a general or specific order.

(b) The return being submitted online on the official website of the department must be authenticated by the digital signature of the dealer or of the person referred to in sub-rule (6) of rule 32, issued by a certifying authority in accordance with the provision of Section 35 of the Information Technology Act, 2000, failing which it shall be treated as a soft copy of the return only and the dealer will have to file a hard copy thereof within seven days from the last date prescribed for submitting the return.

(c) The copy of the treasury challans referred to in sub-rule (4) and sub-rule (12) may be submitted within seven days of submitting the return, in cases where the return has been submitted online.

(c) for the existing sub-rule (13) set out in 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
(13) The Commissioner shall have power to modify or amend the format of tax return and may issue instructions regarding submission of tax return of tax period. (13) The Commissioner shall have power to modify or amend the format of tax return or annual return and may issue instructions regarding submission of tax return of tax period.

13. Amendment of rule 50

In the said rules for the existing rule 50 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
50(1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealer or person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948. (1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealer or person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948.
(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 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: (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 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 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. Provided that where the recipient has already 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.
(3) The assessing authority shall, before expiry of period of twenty one days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business: (3) The assessing authority shall, before expiry of period of eighteen days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business:
Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date- Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date-
(a) on which order giving rise to refund has been passed by the assessing authority; (a) on which order giving rise to refund has been passed by the assessing authority;
(b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and (b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and
(c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible. (c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible.
(4)In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned. (4) In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned.
(5)The Treasury Officer, within a period of four days from the receipt of the bill shall send to the service branch of the respective bank, a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business. (5) The Treasury Officer, within a period of four days from the receipt of the bill shall issue a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business and shall also make it available to the Drawing and Disbursing Officer along with the original and duplicate copy of advice of refund in Form XXXIV as referred to in sub-rule(8), within the aforesaid time.
(6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill. (6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill.
(7) The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches. (7) On receipt of the cheque issued under sub-rule(5) along with original copy of advice of refund the Drawing and Disbursing Officer shall send it to the service branch of the respective bank within three days from the date of receipt thereof. The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches.
(8) Simultaneously with the dispatch of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall send original copy advice in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill. (8) Simultaneously with the issue of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall issue advice of refund in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill.
(9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Treasury Officer to recipient's Bank, shall be deemed to be date of refund. (9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Drawing and Disbursing Officer to recipient's Bank, shall be deemed to be date of refund.
(10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned (10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned
(11)Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer. (11) Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer.
(12)The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of amount under section 43. (12) The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of amount under section 43.
(13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11. (13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11.
(14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43. (14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43.
(15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount shall be refunded on furnishing an indemnity bond by the claimant in Form XXXV. (15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount shall be refunded on furnishing an indemnity bond by the claimant in Form XXXV.
(16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33. (16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33.
Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard. Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard.

14. Insertion of rule 50A

In the said rules after rule 50 the following rule shall be inserted, namely:-

50A: Manner of refund to official or personnel of Diplomatic mission or consulate in India etc

(1) Any official or personnel referred to in sub section (6) of section 40 of the Act may claim for the refund of the amount of tax in form XLIX after the end of the quarter ending on 30th June, 30th September, 31st December and 31st March but not before the 20th day of the succeeding month of the quarter.

(2) The refund shall be made within 30 days from the date of receipt of completed application for refund and in case of incomplete application within 30 days from the date when shortcomings of application is fulfilled.

(3) The provisions of rule 50 shall mutatis mutandis apply to the refund under this rule.

15. Amendment of rule 60

In the said rules, in rule 60 for the existing sub-rule (1) set out in Column-I below, 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) An appeal under section 55 shall lie to - (1) An appeal under section 55 shall lie to -
(a) The Additional Commissioner (Appeals) in case the order appealed against has been passed by a Joint Commissioner (Assessment); and (a) the Additional Commissioner (Appeal) in case the order appealed against has been passed by a Joint Commissioner (Assessment); and
(b) The Joint Commissioner (Appeals) in all other cases. (b) the Additional Commissioner (Appeal) or Joint Commissioner (Appeal) in cases other than clause (a) above.

16.Amendment of rule 70

In the said rules for the existing rule 70 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
(1) Subject to other provisions of this rule, dealers holding eligibility certificate, granted before, on or after the date of commencement of the Act, shall be eligible for tax deferment, referred to in section 42 to the extent and for the period, whichever expires earlier, as under: (a)(i)In case of an industrial unit referred to in first paragraph of sub-section (1), to the extent of the difference of the amount of exemption from tax mentioned in the eligibility certificate and the aggregate of amounts of exemption from payment of tax that has been availed, either under the Uttar Pradesh Trade Tax Act, 1948 or under the Central Sales Tax Act, 1956, before the date of the commencement of the Act; and (ii) In case of an industrial unit referred to in second paragraph of sub-section (1) of section 42 of the Act, to the extent of balance amount as on the date of commencement of the Act liable for deferment. (b) For the remaining period of exemption from tax as on the date of the commencement of this Act, out of the maximum period mentioned in the eligibility certificate. (1) Industrial unit availing or granted the facility of exemption or reduction in the rate of tax under erstwhile Act, may apply to the Commissioner for issue of certificate of entitlement duly filled and signed by the person authorized under sub-rule (6) of rule 32, in form XLV up to 31st August 2008 or within thirty days from the date of publication of this rule whichever is later.
(2) Facility of deferment shall be available in respect of net amount of tax payable under the Act. Explanation: Net amount of tax payable means- (a) In case of an industrial unit availing facility of exemption under the Uttar Pradesh Trade Tax Act, 1948 and Central Sales Tax Act, 1956 shall be the differential amount of tax payable under the Act on the sale of taxable goods other than non-vat goods, manufactured in the unit and input tax credit available to the extent or proportionate to taxable goods other than non-vat goods sold. (b) In case of an industrial unit availing reduction in the rate of tax, the net tax payable will be the partial amount of net tax computed as described in sub-clause (a) of this explanation in proportion to the rate of tax available for exemption to the rate of tax payable under the Uttar Pradesh Trade Tax Act, 1948 as if the Uttar Pradesh Trade Tax Act, 1948 had not been repealed. (2) A copy of the application along with enclosures, if any, shall be served to the assessing authority and certified copy of such receipt shall be annexed to the application.
(3) Facility of tax deferment shall be available under the Uttar Pradesh Value Added Tax Act, 2008 and the Central Sales Tax Act, 1956. (3) The assessing authority shall, after examining relevant record and after giving the dealer a reasonable opportunity of being heard if necessary, send to the Commissioner a report in form XLVI within a period of thirty days from the date of receipt of the application
(4) Aggregate of amounts of tax, payment of which is deferred for each assessment year under the Uttar Pradesh Value Added Tax Act, 2008 and the Central Sales Tax Act, 1956, shall be debited against the differential amount referred to in sub-clause (i) or sub-clause (ii) of clause(a) of sub-rule (1), as may be applicable. (4) If the Commissioner is satisfied that information furnished is correct and complete and report of the assessing authority confirms the particulars of the application, he shall issue the certificate of entitlement in form XLVII within sixty days of the receipt of the application.
(5) Payment of tax, for which facility of deferment is available, for any assessment year, shall be deferred for a period of five years and such period of five years shall commence on the date immediately following the last date prescribed for submission of tax return of the last tax period of such assessment year.

(5) If the net tax payable for tax periods commencing on January2008 and ending with 30th June 2008,has not been deposited along with return of the tax period the same shall be deposited in following time schedule:-
Serial no. Tax period ending on date up to which net tax has to be deposited
(1) 31.01.2008 20.08.2008
(2) 29.02.2008 20.09.2008
(3) 31.03.2008 20.10.2008
(4) 30.04.2008 20.11.2008
(5) 31.05.2008 20.12.2008
(6) 30.06.2008 31.07.2008

 

(6) The dealer availing the facility of deferment of net tax payable under the Act shall file statement of computation of net tax payable, total amount of eligibility, amount availed up to last month, amount availed in the month and balance at the end of the month, along with the return of the tax period. (6) The net tax payable for the tax period after the tax period ending on 30th June 2008 shall be deposited along with return of the relevant tax period.
  (7) If an industrial unit fails to deposit the net tax payable for the period and within the time prescribed under sub-rule (5) of this rule, the unit shall be liable to pay the interest provided under subsection (2) of section 33 of the Act and penalty, if any, in accordance with the provisions of section 54 of the Act
  (8) The amount of refund or interest if any, under section 42 of the Act shall be made in accordance with the provisions of the rules 50 and 51.
  (9) Aggregate of amounts of tax payable under the Act and the Central Sales Tax Act, 1956, shall be debited from the amount mentioned in the certificate of entitlement.
  (10) Payment of tax, for which facility of deferment is available, for any assessment year, shall be deferred for a period of five years and such period of five years shall commence on the date immediately following the last date prescribed for submission of tax return of the last tax period of such assessment year.
  (11) The dealer availing the facility of deferment or refund of net tax payable under the Act shall file statement of computation of net tax payable, total amount of eligibility, amount availed up to last month, amount availed in the month and balance at the end of the month, along with the return of the tax period in form XLVIII

17. Amendment of form XXIII

In the said rules for the existing form XXIII set out in Schedule A below, the form as set out in Schedule B shall be substituted, namely:-

Schedule A

Existing Form

FORM - XXIII

Department of Commercial Taxes, Government of Uttar Pradesh

(see rule-42 of UPVAT Rules, 2008)

(Audit Report by specified Authority)

Schedule B

Form as here by substituted

FORM - XXIII

Department of Commercial Taxes, Government of Uttar Pradesh

(See Sub section 17 of Section 21 of the UPVAT Act, 2008 and Rule 42 of the UPVAT Rules, 2008)

Audit report by specified authority

18. Amendment of form XXVI

In the said rules for the existing form XXVI set out in Schedule A below, the forms as set out in Schedule B shall be substituted, namely:-

Schedule A

Existing Form

FORM - XXVI

Department of Commercial Taxes, Government of Uttar Pradesh

{See sub-rule (7) of rule 45 of the Uttar Pradesh Value Added Tax Rules, 2008}

Annual Return

Schedule B

Form as here by substituted

FORM - XXVI

Department of Commercial Taxes, Government of Uttar Pradesh

[See Sub rule (7) of rule-45 of the UPVAT Rules, 2008]

FORM - XXVIA

Department of Commercial Taxes, Government of Uttar Pradesh

[See Sub rule (7) of rule-45 of the UPVAT Rules, 2008]

Acknowledgement and self assessment of Annual Tax for traders exclusively dealing purchase and sale within th UP

FORM - XXVIB

Department of Commercial Taxes, Government of Uttar Pradesh

[See Sub rule (7) of rule-45 of the UPVAT Rules, 2008]

Acknowledgement and self assessment of Annual Tax works contractor

19. Insertion of forms XLV to XLIX

In the said rules after the form XLIV the following forms shall be inserted, namely

FORM - XLV

Department of Commercial Taxes, Government of Uttar Pradesh

[See sub rule (1) of rule-70 of the UPVAT Rules, 2008]

APPLICATION FOR ISSUE OF CERTIFICATE OF ENTITLEMENT

FORM - XLVI

Department of Commercial Taxes, Government of Uttar Pradesh

[See sub rule (1) of rule-70 of the UPVAT Rules, 2008]

REPORT OF THE ASSESSING AUTHORITY ON THE APPLICATION FOR ISSUE OF CERTIFICATE OF ENTITLEMENT

FORM XLVII

Department of Commercial Taxes, Government of Uttar Pradesh

[See sub rule (4) of rule-70 of the UPVAT Rules, 2008]

CERTIFICATE OF ENTITLEMENT

FORM - XLVIII

Department of Commercial Taxes, Government of Uttar Pradesh

[See sub rule (11) of rule 70 of the UPVAT rules, 2008]

STATEMENT OF NET TAX PAYABLE

FORM-XLIX

Department of Commercial Taxes, Government of Uttar Pradesh

(See Rule 50a of the UPVAT Rules, 2008 )

Application for refund in case of official or personal of foreign diplomatic mission or consulate, UNO etc