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

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

(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;

(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;

(viii) 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, where tax is payable in respect of 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.

(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;

(viii) amount of tax payable on sale of goods by the dealer where such amount has been realized from the purchaser separately on a tax 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:

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.

(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 of exempt goods and amount of profit thereon;

(c) 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;

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

(e) 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;

(f) 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;

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

(h) 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;

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

(j) 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.

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.

(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 of exempt goods and amount of profit thereon;

(c) 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;

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

(e) 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;

(f) 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;

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

(h) 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;

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

(j) 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;

(k) 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 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 ;

(l) 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.

Explanation: For the purposes of this rule, where period of execution of a works contract is spread over several tax periods or several assessment years, the aggregate, of all amounts of deductions towards labour and services; and amount of profit accrued thereon, shall not exceed the percentage of the gross amountreceivable in respect of execution of such works contract.

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; or

(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.

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

(b) 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;

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

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

(b) 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;

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

(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 llowed:

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 subsection (1) of section 8 of The Central Sales Tax Act 1956.

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

(b) used or consumed in manufacture or processing of any taxable goods or in packing of such goods and such manufactured or processed goods are consigned outside the State otherwise than as a result of a sale,

credit of part amount of input tax obtained by using expression {(P x R) / 100}, shall not be allowed:

Where-

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

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

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.

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.

(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 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.

(b) 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;

(c) 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 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;

(d) 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

(e) in all other cases in the tax return of the tax period in which goods have been purchased.

Explanation: (1) 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

(2) 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

(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 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 ;

(b) 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;

(c) 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 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;

(d) 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

(e) in all other cases in the tax return of the tax period in which goods have been purchased.

Explanation:

(1) 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

(2) 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.

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

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

(c) Passport;

(d) Bank Passbook

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

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

(c) Passport;

(d) Bank Passbook

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 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

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

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

(c) Processing of security, if required  10 days;

(d) Issue of TIN  six days.

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

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

(c) Processing of security, if required  10 days;

(d) 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.

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

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.

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

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

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.

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.

(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; or

(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

(c) by furnishing security bond from two sureties duly verified by the Collector of the District where sureties reside:

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).

(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; or

(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

(c) by furnishing security bond from two sureties duly verified by the Collector of the District where sureties reside:

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).

Provided that 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, 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.

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

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.

(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;

(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;

(b) Where 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.

(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.

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 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 registered dealer the aforesaid proviso shall not apply.

(a) 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;

(b) 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;

(c) in case of a dealer, whose aggregate of turnover, as defined in explanation given hereunder, for any assessment 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;

(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 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;

(a) 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;

(b) 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;

(c) 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; (

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 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;

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.

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

(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

(vii)Tax-invoice No.

(viii) 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

(vii) 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

(xii) Amount of tax charged.

(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

(vii)Tax-invoice No.

(viii)Date of tax-invoice

(ix) Description of goods

(x) Total amount of taxinvoice

(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

(vii) 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 Tax invoice

(xi) Taxable value of goods

(xii)Amount of tax charged.

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.

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 assessment year, shall be deposited and Treasury Challan of such deposit shall be submitted to the assessing authority upto 25th March of that year.

(a) Name and address of the person

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

(c) Assessment year

(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 seller

(i) Date of sale-invoice or bill

(j) description of goods;

(k) Amount of sale-invoice or Bill

(l) Amount of tax deducted

(m) Serial Number of Tax deduction certificate, if issued

(n) Details of amount of tax deposited

(o) Treasury challan No  Date

(p) Name of bank, treasury or subtreasury.........................

(q) Amount deposited in Rupees

(a) Name and address of the person

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

(c) Assessment year

(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 seller

(i) Date of sale-invoice or bill

(j) description of goods;

(k) Amount of sale-invoice or Bill

(l) Amount of tax deducted

(m) Serial Number of Tax deduction certificate, if issued

(n) Details of amount of tax deposited

(o) Treasury challan No Date

(p) Name of bank, treasury or subtreasury.........................

(q) Amount deposited in Rupees

(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.

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

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

(c) in form XXVI in cases other than (a) and (b) above.

for the preceding assessment year along with copies marked "Original" of all forms of declaration or certificates, on the basis of which exemption or concession from tax is claimed or which determine the nature of a transaction and annexure as described in the relevant form:

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

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

Provided further that the Commissioner or the State Government may, for adequate reasons to be recorded in writing, by an order in general, extend the time for filing the annual return beyond the period prescribed under this sub rule.

Provided that the assessing authority may, on request of the person concerned and for adequate reasons to be recorded in writing, extend the time for filing such statement for a period not exceeding sixty days.

Provided that the assessing authority may, on request of the person concerned and for adequate reasons to be recorded in writing, extend the time for filing such statement for a period not exceeding ninety days.

(b) Where a company or a corporation is a dealer and deals in petroleum products, manufactured or imported incliding crude oil, petrol, diesel, naphtha etc., shall before expiry of period of 20 days commencing on the day following on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV-B along with the 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 along with the Annexures. The dealer shall also submit the list of purchases and sales as provided under sub rule (3).

(b)Where a company or a corporation is a dealer and deals in petroleum products, manufactured or imported including crude oil, petrol, diesel, naphtha etc., shall before expiry of period of 20 days commencing on the day following on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV-B along with the 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 along with the Annexures. The dealer shall also submit the list of purchases and sales as provided under sub rule (3).

(c) Every dealer executing works contract shall before expiry of period of 20 days of the end of a tax period, submit to the assessing authority tax return for each tax period in Form XXIV-C along with the detailed information and Annexures :

Provided that where a dealer executing works contract, also carries on the business of buying, selling or manufacturing goods, he shall keep separate account of such activities and submit the return for the tax period in respect of such activities in form XXIV, or as the case may be, in form XXIV-A along with the return in form XXIV-C.

(ii) Where a casual dealer fails to file the tax return within the time or the assessing authority is of the opinion that casual dealer is liable to pay tax under the Act and does not submit the tax return, the assessing authority shall serve a show cause notice to furnish the tax return and if he fails to furnish the tax return, the assessing authority shall assess according to the provisions of the Act.

(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

(vii) Tax-invoice no. or sale invoice no.

(viii) Date of tax-invoice or sale invoice

(ix) Description of goods

(x) Total amount of tax-invoice or sale invoice

(xi) Value of taxable goods

(xii) Amount of tax charged.

(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

(vii) Tax-invoice no. or sale invoice no.

(viii) Date of tax-invoice or sale invoice

(ix) Description of goods

(x) Total amount of taxinvoice or sale invoice

(xi) Value of taxable goods

(xii) Amount of tax charged.

Provided 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.

Provided 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.

Explanation;-

For the purposes of this sub rule,-

(i) the word "tax payable" includes amount of composition money;

(ii) Treasury Challan includes the Certificate of Tax Deducted under section 34 of the Act in form XXXI.

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 subrule (12) may be submitted within seven days of submitting the return, in cases where the return has been submitted online

Provided that in case of dealers, whose aggregate of turnover as referred to in sub-rule (1), is likely to exceed or has exceeded in preceding assessment year one crore rupees or such amount as may be determined by the State Government from time to time, such dealer shall submit return on line on the official web-site of the department but the Commissioner by general or specific order, 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.

(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 subrule (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 subrule (4) and sub-rule (12) may be submitted within seven days of submitting the return, in cases where the return has been submitted online.

(i) form of declaration for import in Form XXXVIII or certificate in Form XXXIX hereinafter in these rules referred to as declaration or certificate, as the case may be, in duplicate, duly filled and signed by the purchaser and seller of the goods or where goods are transferred otherwise than by way of sale, by consignor & consignee of the goods with status and address ;

(ii) Cash memo, bill, invoice or challan;

(b)The owner, driver or any other person-in-charge of the vehicle or vessel shall in respect of all other goods carried in such vehicle or vessel carry such documents as may be prescribed by the Commissioner in duplicate.

(i) in respect of which a report has been made under subrule (9) or rule 56 or subrule (8) of rule 57, or

(ii) which is declared as obsolete and invalid by the Commissioner under subrule (13) of rule 56 or subrule (10) of rule 57,

shall not be valid with effect from the date of the report or the date from which it is so declared, as the case may be, for the purpose of subrule (3).

(b) A certificate whose period of validity as specified in sub-rule (4) of rule 57 has expired shall not be valid for the purposes of sub-rule (3).

(i) form of declaration for import in Form XXXVIII or certificate in Form XXXIX hereinafter in these rules referred to as declaration or certificate, as the case may be, in duplicate; duly filled and signed by the purchaser and seller of the goods or where goods are transferred otherwise than by way of sale, by consignor & consignee of the goods with status and address..

(ii) Cash memo, bill, invoice or challan;

(iii) authorization for transit of goods / goods challan (hereinafter referred to as trip sheet) in triplicate.

(b) The owner, driver or any other person-in-charge of the vehicle or vessel shall in respect of all other goods carried in such vehicle or vessel carry with him a trip sheet in triplicate.

(i) in respect of which a report has been made under subrule (9) or rule 56 or sub-rule (8) of rule 57, or

(ii) which is declared as obsolete and invalid by the Commissioner under subrule (13) of rule 56 or subrule (10) of rule 57,

shall not be valid with effect from the date of the report or the date from which it is so declared, as the case may be, for the purpose of sub-rule (3).

(b) A certificate whose period of validity as specified in sub-rule (4) of rule 57 has expired shall not be valid for the purposes of sub-rule (3).

(a) any one or more consignments are not covered by one or more of the documents referred to in sub-rule (1) of rule 54; or

(b) any such documents in respect of any consignment is false, bogus, incorrect, incomplete or invalid, the officer shall issue a notice to the driver or person-in-charge of the vehicle or vessel why the goods should not be seized.

(a) any one or more consignments are not covered by one or more of the documents referred to in sub-rule (3) of rule 54; or

(b) any such documents in respect of any consignment is false, bogus, incorrect, incomplete or invalid,

the officer shall issue a notice to the driver or person-in-charge of the vehicle or vessel why the goods should not be seized.

copies of the declaration obtained by him under sub-rule (4).

copies of the declaration obtained by him under sub-rule (4) or downloaded from official website of the department.

Provided that the assessing authority at the time of issue of declaration or certificate may require the dealer to furnish such details as may be required by the instructions issued by the commissioner from time to time.

Provided that the assessing authority at the time of issue of declaration or certificate may require the dealer to furnish such details as may be required by the instructions issued by the Commissioner from time to time.

Provided that before issuing it, the purchasing dealer or consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;

" hereby declare that this is the duplicate of the declaration form no. … signed on …… and issued to M/S ………… in respect of …………… of goods) valuing Rs. ……

Signature"

Provided that before issuing it, the purchasing dealer or consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;

" hereby declare that this is the duplicate of the declaration form no. … signed on …… and issued to M/S ………………… in respect of …… (Description of goods) valuing Rs. ……

Signature"

Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to the Assistant Commissioner.

Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to the Assistant Commissioner.

Provided that where any goods are carried from outside the State by rail, river, air, post or courier at any place inside the State for transporting outside the State by road by a vehicle, the driver or person- in-charge of the vehicle which will carry goods outside the State shall present application in Form XLIV in triplicate for issue of authorization for transit of goods to the assessing authority having jurisdiction over the place where goods have been received by rail, river, air, post or courier.

Before the:

Hon'ble Chairman,

Settlement Commission,

Uttar Pradesh Values Added Tax,

Lucknow

Subject - Petition under Section 64 of the Uttar Pradesh Value Added Tax Act, 2008 for the Assessment Year…………

M/S…… (Name and Address of the Petitioner) .......… . . . . . . . . . . . . . . . . . . . . . Petitioner

Vs.

…………… ……

Sir,

The Petitioner above named begs to submit this petition Under Section 64 of the Uttar Pradesh Value Added Tax Act, 2008 against the notice served on him by ………………………………… (name of the authority who served the notice on the petitioner) under Section ------------ (mention name of sub-section and section of the Act) proposing to impose on the petitioner tax or penalty exceeding one lakh rupees over and above the liability accepted by the petitioner. The petitioner challenges the above action of the respondent on the following grounds:-

PRAYER

(1) ---

(2) ---

(3) ---

(4) ---

Name & Signature of the petitioner / the person authorized by the petitioner

Verification

I …………………………… the above named petitioner/the person authorized by the petitioner do hereby declare that the information, facts, and other contents of the petition are correct and true to the best of my knowledge and belief. I further declare that no other petition has been filed earlier before the Commission on the subject matter of this petition.

Place:

Date:

Name & Signature of the petitioner/the person authorized by the petitioner

Documents enclosed with this petition:

(1) Copy of the notice impugned in this petition.

(2) Copy of challan no …………… dated ……… deposited in ……………… as proof of deposit of the required fee.

(3) Proof of deposit of admitted tax.

(4) Any other relevant document, if any, ----------- (mention title of document)

Before the:

Hon'ble Chairman,

Settlement Commission,

Uttar Pradesh Value Added Tax,

Lucknow

Subject - Petition under section 64 of the Uttar Pradesh Value Added Tax Act, 2008 for the Assessment Year …………

M/S ……… (Name and Address of the Petitioner) ...................... Petitioner

Vs.

…………………

Sir,

The Petitioner above named begs to submit this petition under section 64 of the Uttar Pradesh Value Added Tax Act, 2008 against the notice served on him by ……………………… (name of the authority who served the notice on the petitioner) under sub-section ............ of section .............. (mention name of sub-section and section of the Act) proposing to impose on the petitioner tax or penalty exceeding one lakh rupees over and above the liability accepted by the petitioner. The petitioner is disclosing his turnover of Rs. ………………… which has not been disclosed before the assessing authority and the additional amount payable on such turnover is Rs. ……… (details enclosed) The petitioner hereby challenges the above action of the respondent on the following grounds:

-----------------------------------------------

------------------------------------------------

------------------------------------------------

and prays as follows:-

PRAYER

(1) ---

(2) ---

(3) ---

(4) ---

Name & Signature of the petitioner / the person authorized by the petitioner

Verification

I …………………………… the petitioner/the person authorized by the petitioner do hereby declare that the information, facts, and other contents of the petition are correct and true to the best of my knowledge and belief. I further declare that no other petition has been filed earlier before the Commission on the subject matter of this petition.

Place:

Date:

Name & Signature of the petitioner / the person authorized by the petitioner

Documents enclosed with this petition:

(1) Copy of the notice impugned in this petition.

(2) Copy of challan no…………… dated ……… deposited in ……………… as proof of deposit of the required fee.

(3) Proof of deposit of admitted tax.

(4) Proof of deposit of additional amount of tax payable as mentioned above.

(5) Detail of full disclosure of turnover which has not been furnished to the assessing authority with additional amount of tax payable on such turnover.

(6) Any other relevant document, if any, ----------- (mention title of document)

Provided that where industrial unit is eligible for refund of earned input tax credit on the purchase of raw material, processing material, consumable stores, fuel other than petrol and diesel, lubricant required for use in manufacturing of goods and packing material used in the packing of manufactured goods, may apply to the Commissioner for issue of new or amended Certificate of Entitlement within 60 sixty days of publication of this rule:

Provided further that where the amount of exemption or period of exemption of goods mentioned or described in the Certificate of Entitlement changes or varies on account of any order or direction of any competent court or authority or in compliance with any condition of exemption or otherwise, the industrial unit may apply within 60 days from the end of assessment year in which such event has taken place requiring amendment or within 60 days from the date of publication of this rule whichever is later.

Provided that if Commissioner is satisfied that there is prima-facie evidence on the record that particular contained in the application is wrong or incomplete or is not worthy of credence, he shall serve a show cause notice to the applicant and after considering the reply to show cause notice and further evidence, if any, submitted in the support of reply, may pass an order in writing for issue of a new or amended Certificate of Entitlement or reject the application. A copy of such order shall be served to the applicant.