The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
-

Body Notification No. K.A. NI-2-684/XI-9(295)/07-U.P. VAT Rules-08-Order-(114)-2014 Dated 27th June, 2014

In exercise of the powers under section 79 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no. 5 of 2008) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Value Added Tax Rules, 2008.

The Governor, being satisfied that circumstances exist which render it necessary for him to take immediate action, is further pleased under the proviso to sub-section (3) of section 79 of the said Act to make the aforesaid rules without previous publication:-

The Uttar Pradesh Value Added Tax (Fifth Amendment) Rules, 2014

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Value Added Tax ( Fifth Amendment) Rules, 2014

(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),-

(a) for the existing clause (c) set out in Column-I below, clause as set out in Column-II shall be substituted, namely:-

Column I	Column II
Existing clause	clause as hereby substituted
(c). "Assessing Authority" Shall include - (i) A Joint Commissioner (assessment) appointed and posted by the State Government in a corporate circle to perform the functions and exercise the powers of assessing authority; (ii) A Deputy Commissioner or an Assistant Commissioner appointed by the State Government and posted either by the State Government or by the Commissioner or a Commercial Taxes Officer appointed and posted by the Commissioner ; (a) in a circle to perform the functions and exercise the powers of an assessing authority in such circle ; (b) in any offices of the Department and empowered under rule 5 to exercise powers under sections 45, 48 and 49.	(c). "Assessing Authority" Shall include - (i) A Joint Commissioner appointed and posted by the State Government,- (a) in a corporate circle to perform the functions and exercise the powers of assessing authority; (b) in the audit wing of the department to undertake tax audit according to the provisions of the Act and these rules. (ii) A Deputy Commissioner or an Assistant Commissioner appointed by the State Government and posted either by the State Government or by the Commissioner or a Commercial Taxes Officer appointed and posted by the Commissioner ; (a) in a circle to perform the functions and exercise the powers of an assessing authority in such circle ; (b) in any offices of the Department and empowered under rule 5 to exercise powers under sections 45, 48 and 49. (c) in the audit wing of the department to undertake tax audit according to the provisions of the Act and these rules.
(b) for the existing clause (e) set out in Column-I below, the clause as set out in Column-II shall be substituted, namely:-
Column I	Column II
Existing clause	clause as hereby substituted
(e) "Accountant" means a Chartered Accountant as defined in Chartered Accountants Act, 1949, or a member of an Association of Accountants recognized in this behalf by the Central Board of Revenue.	(e) "Accountant" means a Chartered Accountant as defined in Chartered Accountants Act, 1949, or a member of an Association of Accountants recognized in this behalf by the Central Board of Revenue and includes a Company Secretary as defined in the Company Secretaries Act, 1980 and a Cost Accountant as defined in the Cost and Works Accountant Act, 1959.

3. Amendment of rule 20

In the said Rules, in rule 20, in sub-rule (1) for the existing clause (c) set out in Column-I below, the clause as set out in Column-II shall be substituted, namely:-

Column I	Column II
Existing clause	clause as hereby substituted
(c) in closing stock on the last day of each assessment year along with annual return of turnover and tax.	(c) in closing stock on the last day of each assessment year along with Annexures of Consolidated Details of turnover and tax

4. Amendment of rule 21

In the said Rules, in rule 21, for existing sub-rule (2) set out in Column-I below, the clause as set out in Column-II shall be substituted, namely:-

Column I

Column II

Existing sub-rule

Sub-rule as hereby substituted

(2) In respect of goods which are -

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

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

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

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

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

(2) In respect of goods which are -

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

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

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

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

5. Amendment of rule 22

In the said Rules, in rule 22, for 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 as hereby substituted

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

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.

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

6. Amendment of rule 32

In the said Rules, in rule 32, in sub-rule (2) for the existing clause (d) 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
(d) Bank Passbook	(d) Bank Passbook embodying the photograph of the account holder being attested by the Branch Manager of the concerned Bank.

7. Amendment of rule 32-A,-

In the said Rules, in rule 32-A-,

(a) in sub-rule (2) for the existing clause (d) 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
(d) Bank Passbook	(d) Bank Passbook embodying the photograph of the account holder being attested by the Branch Manager of the concerned Bank.

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

Column I	Column II
Existing sub-rule	Sub-rule as hereby substituted
(12) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of application under this rule and other matters related to registration of casual dealer.	(12) The commissioner may from time to time determine the modus operandi for filing an application on line and issue instructions with regard to the procedure to be followed in respect of disposal of application under this rule and other matters related to registration of casual dealer.

8. Amendment of rule 37

In the said Rules, in rule 37, for existing sub-rule (2) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:-

Column I

Column II

Existing sub-rule

Sub-rule as hereby substituted

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

(a) By depositing amount in cash; or

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

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

(a) By depositing amount in cash; or

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

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

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

9. Amendment of rule 42

In the said Rules, in rule 42, for existing sub-rule (1) 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
(1) Audit report referred to in sub-section (17) of section 21 shall be submitted by the dealer referred to in that subsection to his assessing authority in Form XXIII along with the annual return of turnover and tax referred to in sub-section (7) of section 24.	(1) Audit report referred to in sub-section (17) of section 21 shall be submitted by the dealer referred to in that subsection to his assessing authority in Form XXIII along with the Annexures of Consolidated Details of turnover and tax referred to in sub-section (7) of section 24.

10. Amendment of rule 45

In the said Rules, in rule 45,-

(a) for 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 of tax period filed under subrule (2) or sub-rule (10) an annual return of his turnover and tax ;-

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

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

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.

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

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

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

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

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

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

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

Column I	Column II
Existing clause	Clause as hereby substituted
(a) Every dealer to whom first proviso to sub section (1) of section 6 applies, shall before expiry of period of 20 days after the end of the quarter, deposit tax in the prescribed manner and shall submit the treasury challan to the assessing authority and shall submit only annual return as prescribed under sub-rule (7).	(a) Every dealer to whom first proviso to sub section (1) of section 6 applies, shall before expiry of period of 20 days after the end of the quarter, deposit tax in the prescribed manner and shall submit the treasury challan to the assessing authority and shall submit only Annexures of Consolidated Details under sub-rule (7).

11. Amendment of rule 50

In the said Rules, in rule 50 for the existing sub-rule (2) set out in Column-I below, the sub-rule as set out in Column-II shall be substituted, namely:-

Column I	Column II
Existing sub-rule	Sub-rule as hereby substituted
(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank 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.	(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch or C.B.S. (Core Banking System) branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank account number in such local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due: Provided that where the recipient has already given his Bank account number, name and address of local branch or C.B.S. branch of a Bank to the assessing authority, it shall not be necessary to give such details again.

12. Amendment of rule 62

In the said Rules, in rule 62 in sub-rule (4) for the existing clause (b) 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
(b) by the Tribunal, unless it decides to dismiss it under sub-section (4) of section 57.	(b) by the Tribunal, unless it decides to dismiss it under sub-section (7) of section 57.

13 Omission of certain Forms

Form numbers XXVI, XXVI-A and XXVI-B shall be omitted.

14 Insertion of new Forms

After form LI the following Forms shall be inserted, namely;-

FORM - LII

Department of Commercial Taxes, Government of Uttar Pradesh

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

Annexures of Consolidated Details

Assessment Year

Assessment Period beginning from

Ending on

3	Name / Address of the dealer
3	Name / Address of the dealer
4	Name and Address of branch / Depot
4	Name and Address of branch / Depot

Taxpayer's Identification Number [TIN]

	Annual Details of declaration or certificate				from Department of Commercial Taxes-
S. No.	Namae of form	Opening Balance	Received	used		Lost/destroyed	Surrendered	Closing Balance
S. No.	Namae of form	No	No	No	Amount covered	No.	Total no.	Total no.
1	2	3	4	5(a)	5(b)	6	7	8
i	XXI
ii	XXXI
iii	XXXVIII
iv	C
v	F
vi	H
vii	EI
viii	EII
ix	D
x	I
xi	J
xii	Any other Form

Note: - Annex the detailed of Forms in Annexures (a), (b), (c), (d) and (e) whichever applicable .

ANNEXURE-2

Annual Details of Purchase [in Rs.]

A-

Vat Goods

Purchase in own a/c against tax invoice (annexure-A Part-I)

ii.

Purchase in own a/c from person other than registered dealer

iii.

Purchase of exempted goods

iv.

Purchase from Ex D.P.

Purchase in Principal's A/c -

(a) U.P. principal

(a-i) Purchase against tax invoice (annexure-A Part-II)

(a-ii) Other purchases

(b) Ex. U.P. principal

vi.

Any other purchase

Total :

vii Less- purchase return (annexure A-l)

viii. Net amount of purchase

B-

Non Vat Goods

Purchase from registered dealers

ii.

Purchase from person other than registered dealer

iii.

Purchase of exempted goods

iv.

Purchase from Ex U.P.

Purchase in Principal's A/c -

(a) U.P. principal

(b) Ex. U.P. principal

vi.

Any other purchase

Total :

vii

Less - purchase return (annexure A-l)

viii

Net amount of purchase

Grand Total :

C-

Capital Goods purchased from Within the State

Purchase against tax invoice Annexure A-2)

Purchase from person other than registered dealer

Total :

D-

Purchases through commission agent for which certificate in form VI has been received

Sl. No

Certificate No.

Date

Value of goods purchased

Amount of tax paid

Total:

E-

Purchases/value of goods received from outside State against Forms of declaration / certificates

* The information in Annexure A-I will be given in proforma prescribed alongwith form XXIV.

(a)

Purchase against Form C/ Form H / Form I (Details to be furnished in annexure C, D & E respectively)

(b)

Value of goods received from outside State against Form F (details to be furnished in annexure F)

Total :

Note:- 1. Reason to be given if the details of purchases given here differ from those given in monthly and quarterly return

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

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

ANNEXURE-3

Annual Details of Sale

A-

Vat Goods

Turnover of sale in own a/c against tax invoice (annexure-B Part-I)

ii.

Turnover of sale in own a/c other than in column i

iii.

Turnover of sale of exempted goods

iv.

Sales in Principal's A/c -

(a) U.P. principal

(a-i) Sale against tax invoice (annexure-B Part-II)

(a-ii) Other Sales

(b) Ex. U.P. principal

Interstate sale against form 'C

v(a)

Interstate sale against form 'C' of which form C have been Annexed

v(b)

Interstate sale claimed against form 'C' but form C have not been Annexed

vi.

Interstate sale without form 'C'

vii.

Sale in course of export out of India with form of export

viii

Sale in course of export out of India without form of export

ix.

Sale in course of import

Sale outside state

Consignment sale /Stock Transfer

xi(A)

Consignment sale /Stock Transfer with form F for which form F have been Annexed

xi(B)

Consignment sale /Stock Transfer with form F for which form F have not been Annexed

xii

Consignment sale /Stock Transfer without form F

xiii

Turnover of sales in Transit u/s 6(2) of CST Act

xiii(A)

Turnover of sales in Transit u/s 6(2) of CST Act in which form C7E1/E2 have been Annexed

xiii(B)

Turnover of sales in Transit claimed u/s 6(2) of CST Act in which form C/EI/E2 have not been Annexed

xiv

Sales against Form-H

xiv(A)

Sales against form 'H' of which form H have been Annexed

xiv(B)

Sales claimed against form 'H' but form H have not been Annexed

Interstate Sales Against Form-I

xv(A)

Sales against form 'I' of which form 1 have been Annexed

xv(B)

Sales claimed against form 'I' but form I have not been Annexed

xvi

Turnover of High seas sales

xvii.

Turnover of Ex-UP job work with form F

xviii

Turnover of Ex-UP job work without form F

xix

Turnover of Ex-UP transfer of property in goods for work contract

Turnover of receipts in lieu of transfer of right to use the goods to Ex-UP persons

xxi

Any other sale

Total :

Less- Sales return (annexure B-l)

viii. Net amount of Sales

B-

Non Vat Goods

Taxable turnover of sale

ii.

Exempted turnover of sale

iii.

Tax paid turnover of goods

iv.

Sale in Principal's A/c -

(a) U.P. principal

(b) Ex. U.P. principal

Any other sale

Total :

Taxable turnover of Central Sale

Exempted turnover of Central Sale

Any other of Central Sale

vi. Less- sales return (annexure B-1)

vii Net amount of sales

Grand Total :

C-

Sales through commission agent for which certificate in form V has been received

Sl. No

Certificate No.

Date

Value of goods sold

Amount of tax charged

Total:

Note:- Reason to be given if the details of sales given here differ from those given in monthly and quarterly return

* The information in Annexure B-l will he given in proforma prescribed alongwith Form XXIV.

ANNEXURE -4

Consolidated Computation of tax on purchase

Sl. No	Rate of tax	Commodity	Turnover of Purchase	Tax
Sl. No	Vat goods	Commodity
i.	1%
ii.	4%
iii.	12.5%
Additional Tax
iv.	1%
v.	1.5%
vi.	Specify if any other rate is applicable
	Total:
	Non Vat goods
vii.
viii.
ix.
x.
xi.
Total :
Grand Total :

Consolidated Computation of tax on Sale (U.P.)

Sl. No	Rate of tax	Commodity	Sale amount	Tax
Sl. No	Vat goods	Commodity
i.	1%
ii.	4%
iii.	12.5%
Additional Tax
iv.	1%
v.	1.5%
vi.	Specify if any other rate is applicable
	Total:
	Non Vat goods
vii.
viii.
ix.
x.
xi.
Total :
[Vat and Non Vat] Grand Total :

Consolidated Computation of tax on sale (Central)

S. No.	Description	Rate of tax	Sale Amount	Tax
1	Central Sales covered by Form C
2	Central Sales not covered by Form C 1... 2... 3... 4...
3	Other Taxable Central Sales 1... 2... 3... 4...

Note- ' . List and copies of Form XX received.

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

ANNEXURE 6

STOCK DETAILS

S. No.	Commodity	Opening Stock in Rs.	Closing Stock in Rs.
1
2
3
4
5
6
7

Note-

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

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

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

ANNEXURE-7

Consolidated Details of ITC

S. N.	Particular		Amount
i-	ITC brought forward from the previous assessment year
ii-	ITC earned during the assessment year	(a)- Amount of Total ITC (i) ITC on capital goods as per Rule-24(a) (ii) ITC on goods other than capital goods
		(b) Amount of RITC
		(c) Amount of Net ITC ( a-b)
iii-	Gross admissible ITC (i+ii)
iv-	ITC adjusted against tax payable under CST Act for the current year
V-	ITC adjusted against tax payable under UPVAT Act for the current year
vi-	ITC adjusted against dues in UPTT Act
vii-	ITC adjusted against any other dues
viii-	ITC refunded under section 41 if any
ix-	ITC refunded under section 15 (other than that of section 41)
x-	Total (iv+v+vi+vii+viii+ix)
xi-	ITC in balance (iii-x)
xii-	ITC carried forward for the next year

ANNEXURE- 8

Consolidated Details of deposit along with return of tax period in Treasury/Bank

S.N.	Month	Amount	TC no.	Date	Name of the Bank	Name and address of the Branch
1	2	3	4	5	6	7
1	April
2	May
3	June
4	July
5	Aug
6	Sept
7	Octo
8	Nov
9	Dec
10	Jan
11	Feb
12	Mar
	Total

Consolidated Details of adjustments in Form XXXII -A

S.N.	Month in which adjusted	Amount	Year from which adjusted	Order no. and date in Form XXXIII-A

Consolidated Details of TDS in Form XXXI

S.N.	Name and address of the Contractee	Amount of TDS	Printed No. of Form XXXI

Consolidated carried forward Details

1 Amount of Tax deposits in excess to admissible tax , Liability during the Financial year
2 Amount of Total ITC carried forward to the next Financial year
3. Amount of ITC to be claimed in respect of Capital Goods purchased upto this financial year, and to be claimed in succeeding, years as per Rule 24(a)

DECLARATION

I.............................S/0,D/0,W/O............................Status................. ( i.e. proprietor , director , partner etc. as provided in rule-32(6) ) do hereby declare and verify that, to the best of my knowledge and belief all the statements and figures given in the above annexures are true and complete and nothing has been willfully omitted or wrongly stated .

Date	Name and Signature of partners/proprietor/karta etc.
Place	Status Name of the dealer

Note:- 1- These Details must be signed by a person who is authorized under rule 32 (6) of Uttar Pradesh Value Added Tax Rules, 2008.

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

Annexure-(a) : Details of U.P. Form -38/D/E /F used during the financial year whichever is applicable

Sl.No.	Name of the Seller/ Sender	No. of Form-38 / Form-D/E/F	Invoice no./ Bill no. / Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6

Annexure-(b): Details of Central Forms-C/F/H/I used during the financial year whichever is applicable

Sl.No.	Name of the Seller/ Sender	No. of Form- C/ Form-F/ Form H/ Form I	Invoice no./ Bill no. / Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6

Annexure-(c) : Details of U.P. Form -XXI & Central Form - E-I and E-II etc. and Form-J used whichever is applicable

Sl.No.	Name of the Purchaser	TIN of Purchaser as the case may be	No. of Form-XXl	No. of Form-E-1, E-II etc & Form-J	Bill No. / Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6	7	8

Annexure-(d): Details of Certificate Form XXXI used in the Assessment Year

Sl.No.	Certificate From XXXI No.	Name and address of the contractor	TIN of the contractor	Gross Amount Paid	TDS deducted	TDS Deposited	Date of deposit in bank/treasury
1	2	3	4	5	6	7	8

Annexure-(e): Details of O.C. Stamp used :

Sl.No.	Name of the Purchaser	TIN of Purchaser	O.C. Stamp No.	Corresponding no. of form used if any	Bill No. / Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6	7	8

FORM - LII-A

Department of Commercial Taxes, Government of Uttar Pradesh

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

Annexures of Consolidated Details

( For traders exclusively dealing purchase and sale within the UP )

Assessment Year

Assessment Period beginning from

Ending on

3	Name / Address of the dealer
3	Name / Address of the dealer
4	Name and Address of branch / Depot
4	Name and Address of branch / Depot

Taxpayer's Identification Number [TIN]

Annexure-1

Annual Details of purchase [in Rs.]
S.N.	Particular of purchase	vat goods (in Rs.)	non vat goods (in Rs.)	Exempt goods (in Rs.)	Total (in Rs.)
i-	From registered dealer in UP
ii-	From person other than registered dealer in UP
iii-	Any other purchase for any purpose

Note:- Reason to be given if the details of purchases given here differ from those given in monthly and quarterly return

Annexure-2

Annual Details of sales [ in Rs.]
S.N.	Particular of sales	vat goods (in Rs.)	non vat goods (in Rs.)	Exempt goods (in Rs.)	Total (in Rs.)
i-	to registered dealer in UP
ii-	to person other than registered dealer in UP
iii-	Any other sale in UP

Note:- Reason to be given if the details of sales given here differ from those given in monthly and quarterly return

Annexure 3

STOCK DETAILS

S. No.	Commodity	Opening Stock in Rs.	Closing Stock in Rs.
1
2
3
4

Note—Only cumulative details of commodities as per the rate of tax applicable and exempted goods are to be mention

Annexure-4

Consolidated Computation of tax payable on purchase from person other than registered dealer

S.N.	Name of commodity	Purchase turnover	Rate of tax	Amount of tax
i-
ii-
iii-
iv-
v-
	Total

Annexure-5

Consolidated Computation of Taxable sales and tax payable on sale
S.N.	Name of Commodity	Turnover of sales of non Vat goods	Turn over of sales of vat goods	Rate of tax	Amount of tax
i-
ii-
iii-
iv
v
vi
etc
	Total

Annexure-6

Consolidated Details of ITC
S.N.	Particular		Amount
i-	ITC brought forward
ii-	ITC earned during the assessment year	a- Amount of Total ITC
		b- Amount of RITC
		c- Amount of Net ITC Earned (a-b)
iii-	Gross admissible ITC (i+ii)
iv	ITC adjusted against tax payable under UPVAT for current year
v-	ITC adjusted against dues in UPTT
vi-	ITC adjusted against any other dues
vii-	ITC refunded under section15 (other than that of section 41)
viii-	Toal (iv+v+vi+vii)
ix-	ITC in balance (iii- viii)
x-	ITC carried forward for the next year

ANNEXURE- 7

A- Details of deposit along with return of tax period in Treasury/Bank

S.N.	Month	Amount	TC no.	Date	Name of the Bank	address of the Branch
1	2	3	4	5	6	7
1	April
2	May
3	June
4	July
5	Aug
6	Sept
7	Octo
8	Nov
9	Dec
10	Jan
11	Feb
12	Mar
	Total

B- Details of adjustments in Form XXXIII-A
S.N.	Month in which adjusted	Amount	Year from which adjusted
i-
ii-
iii-
iv

C- Total tax paid During the Year
serial no.	Deposit in Treasury/bank	Deposit by adjustment	Total (2+3)
1	2	3	4

Annexure-8

Computation of net tax payable
Tax payable	ITC adjusted	net payable	Tax deposited /adjusted	Demand/Refund
2	3	4	5	6

DECLARATION

I.............................S/0,D/0,W/O

............................

Status................. ( i.e. proprietor , director , partner etc. as provided in rule-32(6) ) do hereby declare and verify that, to the best of my knowledge and belief all the statements and figures given in the above annexures are true and complete and nothing has been willfully omitted or wrongly stated

Date	Name and Signature of partners/proprietor/karta etc.
Place	Status ..........
	Name of the Dealer

Note:-

1- These Details must be signed by a person who is authorized under rule 32 (6} of Uttar Pradesh Value Added Tax Rules, 2008.

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

FORM - LII-B

Department of Commercial Taxes, Government of Uttar Pradesh

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

Annexures of Consolidated Details

( For the works contractors / Transfer of right to use)

Assessment Year

Assessment Period beginning from

Ending on

3	Name / Address of the dealer
3	Name / Address of the dealer
4	Name and Address of branch / Depot
4	Name and Address of branch / Depot

Taxpayer's Identification Number [TIN]

Annexure-1

Detail of declaration or certificate received from Department of Commercial Taxes-

S.N.	Name of Form	Opening Balance	Received	Used		Lost/ Destroyed	Surrendered	Closing Balance
S.N.	Name of Form	No.	No.	No.	Amount Covered	No.	Total No.	Total No.
1	2	3	4	5(a)	5(b)	6	7	8
i	XXXI
ii	XXXVIII
iii	C

Note:- Annex the detail information of the forms used Annexures (a), (b) & (c) whichever applicable..

Annexure-2

Annual Details of Purchase :

S.N.	Particular of purchase	vat goods (in Rs.)	non vat goods (in Rs.)	Exempt goods (in Rs.)	Total (in Rs.)
i-	From registered dealer in UP
ii-	From person other than registered dealer in UP
iii-	in course of import out of India
iv-	in course of movement of goods from one state to another
v-	in course of inter-state trade or commerce
vi-	Any other purchase for any purpose

Note: Reason to be given if the details of the purchase given here defer from those given in monthly and quarterly return

Annexure-3

Computation of tax on the annual turnover of Purchase :

S.N.	Name of commodity	Purchase turnover	Rate of tax	Amount of tax
i-
ii-
iii-
iv-
v-
vi-
			Total

Annexure-4

Computation of annual taxable turnover in case of transfer of right to use of any goods

S.N.	Particular	Amount
l	Gross Turnover
2	Deduct if included in the gross turnover
i-	the amount representing the amount receivable in respect of transfer of right to use any exempt goods;
ii	amount receivable as penalty for defaults in payments or as damages or any loss caused to the goods by the person to whom such transfer was made;
iii	amount receivable in respect of transfer, delivery or supply of goods under the contract or agreement of transfer of right to use goods for any purpose where such transfer, by the lessor
	to the lessee, is made as a result of a sale-
	(a) in the course of inter-state trade or commerce;
	(b) outside the State; or
	(c) in the course of export of the goods out of the territory of India or in the course of import of goods into the territory of India
iv	Total (i+ii+ii)
3	Taxable turnover = 1-iv

Annex ure-5

Computation of tax in case of transfer of right to use of any goods under UPVAT Act, 2008

S.N.\|	Name of commodity	Taxable turnover	Rate of tax	Amount of tax
i-
ii-
iii
iv-
etc	Total

Annexure-6

Computation of tax in case of transfer of right to use of any goods under C.S.T. Act, 1956

S.N.\|	Name of commodity	Taxable turnover	Rate of tax	Amount of tax
i-
ii-
iii
iv-
etc	Total

Annexure-7

Computation of annual taxable turnover in case of works contract
S.N.	Particulars	Amount
1	2	3
1-	total amount received or receivable
2-	deduct
i-	all amounts representing the value of goods consumed in execution of the works contract; contract; in which property in goods is not transferred in the execution of the works contract;
ii-	all amounts representing the value of exempt goods and amount of profit thereon;
iii-	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;
iv-	all amounts representing the value of service and labor and profit thereon;
v-	all amounts representing the value of goods in which property has been transferred in the execution of the works contract as a result of sale in the course of inter-state trade or commerce;
vi-	all amounts representing the value of goods in which property has been transferred in the execution of the works contract as a result of sale in the course of export of goods out of the territory of India
vii-	all amounts representing the value of goods in which property has been transferred as a result of a sale outside the State;
viii-	all amounts representing the value of non-vat goods purchased from within the State in the circumstances in which the dealer executing the works contact himself is liable to pay tax on turnover of purchase of such goods;
ix-	all amounts representing value of non vat goods where such goods are purchased by the dealer from a registered dealer.
x-	the amount representing the cost of establishment and other similar expenses of the contractor to the extent it is relatable to supply of labor and services, and profit thereon.
xi	Amount paid to sub-contractor for the execution of work 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 the tax period and has paid tax according to the provisions of the Act.
3-	total ( i to xi of 2)
4-	Net Taxable turnover (1-3) under UPVAT Act, 2008.

Note: Reason to be given if the details of the sales value given here defer from those given in monthly and quarterly return

Annexure-8

Computation of Tax on the turnover of sale in works contract under UPVAT Act

S.N.	name of commodity	taxable turnover of sale	rate of tax	amount of tax
i-
ii-
iii-
iv-
etc.	Total

Annexure-9

Computation of Tax on the turnover of sale in works contract under the CST Act
S.N.	name of commodity	particular of turnover	turnover	rate of tax	amount of tax
i-
ii-
iii-
iv-
etc.		Total

Annexure-10

Total tax payable for the year :

S.N.	Particulars	Amount
i	Tax on the turn over of purchase
ii	Tax on the turnover of transfer of property in goods in the execution of the works contracts in U.P.
iii	Tax on turnover of transfer of right to use any goods in U.P.
iv	Tax on Any other sale in U.P.
v	Tax on the turnover transfer of property in goods in the execution of the works contracts as a result of inter-State sale under CST Act.
vi	Tax on turnover of transfer of right to use any goods as a result of inter-State sale under CST Act, 1956
vii	Tax on any other central sale
	Amount of tax deducted at source from sub contractor
	Amount of composition money
	Total	0

Annexure-11

Details of Composition money

Sl.No.	Nature of works contract	contract no. and date	Total amount received or receivable	Deduction allowed	Amount liable to composition money	Rate of composition	Amount of composition money
1	2	3	4	5	6	7	8
i-
ii-
iii-
iv-
v-
vi-
vii-
viii-

Annexure-12

Details of ITC
S.N.	Particular		Amount
i-	ITC brought forward from last year
ii-	ITC earned during assessment year	a- Amount of Total ITC
		b- Amount of RITC
		c- Amount of Net ITC Earned (a-b)
iii-	Gross admissible ITC (i+ii)
iv	ITC adjusted against tax payable in CST for current year
v-	ITC adjusted against tax payable in UPVAT for current year
vi-	ITC adjusted against dues in UPTT
vii-	ITC adjusted against any other dues
viii-	ITC refunded under section 15 (other than section 41)
ix-	Toal (iv+v+vi+vii+ viii)
x-	ITC in balance
xi-	ITC carried forward for the next year

Annexure 13

Details of deposit by TDS certificate
S.N.	No. of Form XXXI	Amount of TDS	name of the month	amount deposited	Date of deposit	Name of the bank	branch of the bank
1	2	3	4	5	6	7	8

Annexure 14

Detail of adjustments in form XXXIII-A
S.N.	Month in which adjusted	Amount	Year from which adjusted	date and order no. of XXXIII-A

Annexure 15

Details of deposit along with return of tax period in Treasury/Bank
S.N.	Month	Amount	TC no.	Date	Name of the Bank	address of the Branch
1	2	3	4	5	6	7
1-	April
2-	May
3-	June
4-	July
5-	Aug
6-	Sept
7-	Octo
8-	Nov
9-	Dec
10-	Jan
11-	Feb
12-	Mar
	Total

Annexure 16

Total amount of deposit
S.N.	Particulars	amount
1	2	3
1-	Direct deposit in Bank or Treasury
2-	TDS Certificate (XXXI)
3-	By adjustment of refund
	Total

Annexure 17

Net tax payable and demand or refund
Name of the Act	Tax payable	ITC adjusted	net tax payable	Tax deposited/adjusted/TDS	Demand/refund
1	2	3	4	5	6
UPVAT

DECLARATION

I.........................S/o,D/o,W/o/..............................Status................... [i.e. proprietor, director, partner etc. as provided in rule-32(6)], do hereby declare and verify that, to the best of my knowledge and belief all the statements and figures given in this return are true and nothing has been willfully omitted, suppressed or wrongly stated.

Date	Name and Signature of partners/proprietor/karta etc.
Place	Status Name of the dealer

Note:- 1-This Return must be signed by a person who is authorized under rule 32 (6) of Uttar Pradesh Value Added Tax Rules, 2008

2-if space provided in any format or annexure is not sufficient the same may be furnished on separate sheet in same format.

Annexure (a)

Details of certificate Form XXXI used

s.n.	Certificate From XXXI No.	Name & address of sub contractor	TIN of subcontractor	gross amount paid	TDS deducted	TDS deposited	date of deposit in bank/treasury
1	2	3	4	5	6	7	8



Total

Annexure (b)

Details of Form XXXVIII

Sl.No.	Name of the Seller / Sender	No. of Form-38	Invoice no./ Bill no./ Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6

Annexure (c)

Details of Form C / F whichever applicable

Sl.No.	Name of the Seller / Sender	No. of Form-C/Form-F	Invoice no./ Bill no./ Challan no. & Date	Name of the Commodity	Value of goods
1	2	3	4	5	6

By order,

(Biresh Kumar )

Pramukh Sachiv