UTTAR PRADESH VALUE ADDED TAX (FIFTH AMENDMENT) RULES, 2014

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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.

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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.

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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 alongwith Annexures of Consolidated Details of turnover and tax. 

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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) / WO}, shall not be allowed:

Where-

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

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

(2) In respect of goods which are-

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

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

credit of part amount of input tax obtained by using

expression {(P x R) / 1001, shall not be allowed:

Where-

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

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

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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 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.

(3) Amount of reverse input tax credit, in respect of any quantity or measure of any goods which have been consigned by the trader outside the State otherwise than by reason of an inter- State sale, shall be computed using the expression: Px R/I00

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.

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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:

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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:

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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.

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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

(c) By pledging fix deposit certificate; or

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

(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

(c) By pledging fix deposit certificate; 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.

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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 sub-section 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 sub-section 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.

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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 sub-rule (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

(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.

(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 a dealer other than a dealer referred to in clauses (b) and (c) below

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

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

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

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

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

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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);

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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.

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(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.

1-

Assessment Year

2-

Assessment Period begins from

D

D

M

M

Y

Y

Ending on

D

D

M

M

Y

Y

3-

Name/Address of the dealer

4-

Name and address of branch/depot

5-

Taxpayer's Identification Number [TIN

Annual Details of declaration or certificate

from Department of Commercial Taxes-

S. N.

Name of Form

Opening Balance

Received

Used

Lost/Destroyed

Surrendered

Closing Balance

No.

No.

No.

Amount Covered

No.

Total No.

Total No.

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

(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:

-

a-

Vat Goods

i.

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)

Sales against tax invoice (annexure-B Part-II)

(a-ii)

Other sales

(b) Ex. U.P. principal

v.

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

-

X.

Sale outside state

-

xi

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 C/E1/E2 have been Annexed

xiii(B)

Turnover of sales in Transit claimed u/s. 6(2) of CST Act in which form C/E1/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

XV

Interstate Sales Against Form-I

xv(A)

Sales against form T of which form I 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

XX

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-1)

Net amount of sales

b-

Non Vat Goods

i.

Taxable turnover of sale

ii.

Exempted turnover of sale

iii.

Tax paid turnover of goods

iv.

Sale in Principal's A/c-

(a) U.P. principal

(b) Ex. U.P. principal

v.

Any other sale

Total:

Taxable turnover of Central sale