acknowledgement and self assessment of annual tax under section 26 of the upvat...

FORM - XXVI

Department of Commercial Taxes, Government of Uttar Pradesh

[See Rule-45(7) of the UPVAT Rules, 2008 and Section 24 (7) & 26 of the UPVAT Act, 2008]

Acknowledgement and self assessment of Annual Tax under Section 26 of the UPVAT Act, 2008

1- Assessment Year 2 0 - 2 0

2- Assessment Period beginning from

D D M M Y Y Ending on

D D M M Y Y

3- Name / Address of the dealer

-

Taxpayer's Identification Number [TIN] 4-

Entitlement Certificate No.

5- Gross turnover of sales

6- Net turnover of sales

7- Gross turnover of purchase

8- Net turnover of purchase

9- Tax payable on net sales

10- Tax payable on net purchase

11- Taxable turnover of sale in case of transfer of right to use of goods

12- Tax payable in case of transfer of right to use of goods

13- Total tax payable (9+ 10+12)

14- ITC brought from last year

15- ITC earned during the year

16- Total ITC (14+15)

17- ITC adjusted against UPVAT

18- ITC adjusted against CST

19- ITC adjusted against UPTT

20- Total (17+18+19)

21- Net tax payable

22- Tax paid by deposit in Treasury

23- By adjustment from refund

24- TDS (Certificate XXXI)

25- Total deposit (22+23+24)

26- Refund/Demand

27- TDS as contractee

Receipt No. and date

Name and designation of official of the DCT

FORM - XXVI



Annual Tax Return

To

The Assessing Authority

Corporate circle/Sector…………………… District …………………………

Sir,

I-----------------------------------------------s/o,d/o,w/o-----------------------------(status)------------------------------- of M/s …………………………………………………………………………........................................................ hereby, submit the Annual Tax Return and furnish the particulars of business as follows :

1. Assessment year 2 0 - 2 0

2. Assessment period beginning from

d d M m y y Ending on

d d m m y y

3. Name / Address of the dealer

-

4. Taxpayer's Identification Number [TIN]

5. Entitlement certificate no./date

/ d d m m y y

Date - Name and Signature of partners/ proprietor/ karta etc.

Place - Status -

Name of the dealer-

6. Details of Bank Accounts

S.N.

Name & address of the branch Nature of A/c Account No.

i

ii

iii

7. Details of declaration or certificate received from Department of Commercial Taxes-

Op

enin

g

Ba

lan

ce

Re

ce

ive

d

Use

d

Lo

st/

De

str

oye

d

Su

rren

de

red

Clo

sin

g

Ba

lan

ce

S.N

.

Nam

e o

f F

orm

No.

No.

No.

Am

oun

t C

ove

red

No.

To

tal N

o.

To

tal N

o.

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 detail information in annexures (I - VII) whichever applicable

8. Inventories of Opening & Closing Stock, Purchase & Otherwise Receipts, Manufacturing and Sales of Goods in Annexure (VIII to X)

9(a). Details of purchase (other than works contract and transfer of right to use of any goods)

S.N. Particular of purchase

Purchase turnover of vat

goods

Purchase turnover of

non vat goods

Purchase turnover

Exempt goods

Total turn over

i- From registered dealer in UP

ii- From person other than registered dealer in UP

iii- In the course of import

iv- In the course of export

v- In the course of movement of goods from one state to another by transfer of documents of title

vi- In the course of inter-state trade or commerce

vii- In Ex-UP principal's A/C

viii- In UP principal's A/C

ix- Capital goods

ix- Any other purchase for any purpose

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

9(b). Computation of Tax on the turn over of purchase made from person other than registered dealer

S.N. Name of commodity Purchase turnover Rate of tax

Amount of tax

i-

ii-

iii-

iv-

v-

etc

10(a). Details of sales (other than works contract and transfer of right to use of any goods)

S.N. Particular of sales Turnover of Vat goods

Turn over of non vat

goods

Turn over of exempt goods

Total

turn over

i- Gross sale

ii- Gross central sale

iii- Gross sales within the State(i-ii)

iii(a) To registered dealer in UP against form D

iii(b) To registered dealer without form D

iii(c) To person other than registered dealer in UP

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

11- Total tax payable

S.N. Particulars Amount

i On the turn over of purchase

ii On the turnover of sale

iii Tax on transfer of right to use any goods

iv Amount of tax deducted at source

v Tax under CST Act 1956

vi Tax payable in case of works contract as per form XXVI B

vii Tax deposited by selling / purchasing commission agent for which Form V & VI has been obtained.

10(b). Computation of Tax on the turn over of sales (other than works contract and transfer of right to use of any goods)

S.N. Name of commodity

Type of turnover Turnover of sales

Rate of tax

Amount of tax

i-

ii-

iii-

iv-

v-

vi-

etc.

which Form V & VI has been obtained.

viii Any other tax

ix Total tax payable

12- Details of ITC

S.N. Particular Amount

i- ITC brought forward from the previous assessment year

ii- ITC earned during the assessment year

iii- Total (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 section15(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

13- Information regarding search & seizure:-

1- Detail of search, inspection and seizure in this Year, preceding Year and succeeding Year (If any) which are related to this year.

S.N.

Date of search / inspection / seizure

Name of Authority, who has conducted search & seizure

Result

i

ii

--

2- Details of penalty/provisional assessment etc. and result in appeal/writ

Result in Appeals/writ, if pending write appeal/writ no.

S.N.

Date of

order

Section in which order

is passed

Amount of penalty

/tax

Ist A

pp

ea

l

Tri

bun

al

Se

ttle

me

nt

Co

mm

issio

n

Hig

h C

ou

rt/

Su

pre

me

Co

urt

i

ii

14(a)- 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

14(b) - Details of adjustments in Form XXXIII-A

S.N. Month in which adjusted

Amount Year from which adjusted

Order no. and date in Form

XXXIII-A

14(c) - Details of TDS in Form XXXI

S.N. Name and address of the Contractee

Contract no. and date

Amount of TDS Printed No. of Form XXXI

15 - Computation of Net tax payable


1- Total amount of tax payable

2- Adjustment of ITC against tax payable

3- Net tax payable(1-2)

4- Tax deposited in bank

5- Tax deposited by way adjustment

6- Tax deposited by way TDS

7- Total( 4+5+6)

8- Balance tax payable(3-7)

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, all the statements and figures given in this return are true and complete to the best of my knowledge and belief 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 table is insufficient the information may be submitted in prescribed format on separate sheet.


UPVAT - XXVI

Detail of Transport Memo in Form XXI received from the Department of Commercial Taxes and used in the assessment year

S.N

.

Fo

rm N

o.

Na

me &

ad

dre

ss o

f

Con

sig

ne

e

TIN

of

co

nsig

nee

De

scri

ptio

n o

f g

oo

ds

Bill

/ C

ha

llan

N

o.

Date

Qu

an

tity

/Me

asu

re/

We

igh

t

Am

ou

nt

Total


UPVAT - XXVI

Details of Declaration (Form XXXVIII) received from the Department of Commercial Taxes and used during the assessment year

S.

N.

Nu

mb

er

of

de

cla

ratio

n

(Form

XX

XV

III)

Na

me &

ad

dre

ss

of

the

se

llin

g d

ea

ler

or

co

nsi

gno

r

TIN

Co

mm

odity

Ta

x/S

ale

in

voic

e/

Da

te

Qua

ntity

/ M

ea

su

re/

We

igh

t a

s p

er

Fo

rm X

XX

VII

I

Am

oun

t as p

er

Fo

rm

XX

XV

III

Am

ou

nt

as p

er

tax/s

ale

in

voic

e

Re

aso

n f

or

the

diffe

rence

if

an

y (

Att

ach

pro

of

)

1 2 3 4 5 6 7 8 9 10


UPVAT - XXVI

Details of declaration in Form C prescribed under The Central Sales Tax Act 1956 and used during assessment year

S.N

.

De

cla

ratio

n N

o.

Nam

e &

ad

dre

ss o

f th

e

se

llin

g d

eale

r

TIN

of

the

se

llin

g d

ea

ler

Com

mod

ity

Ta

x/S

ale

in

voic

e n

o.

and

da

te

Q

ua

ntity

/ M

ea

sure

/ W

eig

ht

Am

ou

nt

of

tax/s

ale

invo

ice

Asse

ssm

en

t Y

ea

r o

f p

urc

hase

S.

no.

of

de

cla

ratio

n F

orm

X

XX

VII

I is

sue

d

Rea

so

n o

f d

iffe

rence

if

an

y

1 2 3 4 5 6 7 8 9 10 11

Total declaration used =

To

tal

Am

ou

nt


UPVAT - XXVI

Details of Form EI prescribed under the Central Sales Tax Act, 1956 used during assessment year

S.N

.

Fo

rm N

o.

Na

me &

ad

dre

ss

(with

sta

te)

of

the

p

urc

ha

sin

g d

eale

r

TIN

of

the

pu

rch

asin

g d

ea

ler

Pla

ce a

nd

Sta

te in w

hic

h m

ove

men

t of

go

od

s c

om

me

nce

d

Pla

ce

an

d S

tate

to

whic

h t

he

goo

ds

ha

ve

bee

n c

on

sig

ne

d

Tax/S

ale

invo

ice

no

. an

d d

ate

Descri

ptio

n o

f g

oo

ds

Qu

an

tity

/ m

ea

sure

Va

lue

of

go

ods

GR

/RR

or

oth

er

do

cum

en

ts o

f o

ther

me

an

s o

f tr

ansp

ort

Fo

rm C

rece

ive

d f

rom

purc

ha

sin

g

dea

ler

Na

me o

f t

he S

tate

issuin

g F

orm

C

1 2 3 4 5 6 7 8 9 10 11 12 13

Total certificate used - == Total Amount


UPVAT XXVI

Details of Form E-II prescribed under the Central Sales Tax Act, 1956 and used during assessment year

S.N

.

Form

No

.

Na

me

& a

dd

ress (

with

sta

te)

a

ffectin

g

a s

ale

by t

ransfe

r o

f th

e

do

cum

en

t of

title t

o t

he

go

ods

Na

me

& a

ddre

ss (

with s

tate

) o

f th

e

pu

rch

asin

g d

ea

ler

TIN

of

the

purc

ha

sin

g d

eale

r

Na

me

of

the p

lace

an

d s

tate

in

w

hic

h m

ovem

en

t co

mm

en

ced

Na

me

of

the p

lace a

nd

sta

te t

o

wh

ich t

he g

oo

ds h

ave

be

en

co

nsig

ned

Ta

x/S

ale

in

voic

e n

o.

and

da

te

De

scr

iption

of

goo

ds

Qu

an

tity

/ m

easu

re

Va

lue

of

goo

ds

GR

/RR

or

oth

er

do

cum

en

t o

f o

ther

me

an

s o

f tr

an

spo

rt

De

cla

ratio

n in F

orm

C r

eceiv

ed

fro

m

the

pu

rch

asin

g d

ea

ler

Na

me o

f th

e S

tate

of is

su

ing

Fo

rm C

1 2 3 4 5 6 7 8 9 10 11 12 13

Total declaration used - == Total Amount


UPVAT - XXVI

Details of Certificate in Form H prescribed under the Central Sales Tax Act, 1956 and used during assessment year

S.N

.

Ce

rtific

ate

No

.

Na

me

& a

ddre

ss

of

th

e s

elli

ng

de

ale

r

ord

er

no

. a

nd

date

of

fore

ign b

uye

r

TIN

of

the

se

llin

g

de

ale

r

De

scri

ptio

n o

f g

oo

ds

Ta

x/S

ale

invo

ice

no

. a

nd

date

Qu

an

tity

/ M

ea

su

re/

We

igh

t

Am

oun

t o

f ta

x/sale

invo

ice

in R

s. /fo

reig

n

cu

rre

ncy

Na

me

of

the

air

line

/sh

ip /

railw

ay /

go

ods

ve

hic

le o

r o

ther

me

ans o

f tr

an

sp

ort

thro

ug

h w

hic

h t

he e

xp

ort

has t

ake

n p

lace

No.

and

da

te o

f a

ir c

on

sig

nm

ent

note

/bill

o

f la

din

g/r

ailw

ay r

ece

ipt

or

goo

ds v

ehic

le

record

or

posta

l re

ce

ipt

or

any o

the

r d

ocum

en

t in

pro

of

of

exp

ort

of

go

od

s

acro

ss t

he

cu

sto

ms f

ron

tie

r o

f In

dia

1 2 3 4 5 6 7 8 9 10 11

Total certificates used - == Total Amount


UPVAT - XXVI

Details of declaration Form "F" used during assessment year

S.N

.

De

cla

ration

No.

Na

me &

ad

dre

ss

of

con

sig

no

r d

ea

ler

TIN

o

f co

nsig

nor

and

its

eff

ective

da

te

Tra

nsfe

r in

voic

e/

da

te

Descri

ptio

n o

f g

oo

ds

Qu

antity

/ M

ea

sure

/We

igh

t

Am

ou

nt/

estim

ate

d a

mo

un

t

Na

me

of

air

line/r

ailw

ay/

goo

ds

veh

icle

or

oth

er

me

an

s of

tran

sp

ort

th

rou

gh

wh

ich

go

ods

ha

ve

be

en

rece

ive

d

No

. a

nd

da

te o

f air

co

nsig

nm

en

t n

ote

/ ra

ilwa

y r

ece

ipt

or

goo

ds

ve

hic

le r

ecord

or

po

sta

l rece

ipt o

r a

ny o

the

r d

ocu

me

nt

in p

roof

of

rece

ipt

of

go

od

s

1 2 3 4 5 6 7 8 9 10


UPVAT - XXVI

Tally of the goods in trading

Received Opening Stock

By

Pu

rch

ase

By

Sto

ck

Tra

nsf

er

or

Oth

erw

ise

To

tal

Sa

le/c

on

sum

ption in

m

an

ufa

ctu

rin

g/

pro

ce

ssin

g/p

ackin

g

Dis

po

sa

l oth

erw

ise

Clo

sin

g s

tock

S.

N.

Nam

e o

f th

e

Co

mm

odity

Accord

ing

to

ra

te o

f ta

x

Va

lue

V

alu

e

Value Value Value Value Value

1 2 3 4 5 6 7 8 9 10

Total


UPVAT - XXVI

Quantitative tally of the goods in manufacturing/processing/packing


By P

urc

ha

se

By S

tock

Tra

nsfe

r or

Oth

erw

ise

To

tal

Sa

le/c

on

sum

ptio

n in

m

anu

factu

rin

g/

pro

cessin

g/p

ackin

g

Dis

po

sa

l o

the

rwis

e

Clo

sin

g s

tock

S.

N.

Nam

e o

f th

e

Co

mm

od

ity

Acco

rdin

g t

o r

ate

o

f ta

x

Qu

an

tity

/ M

ea

sure

Va

lue

Qu

an

tity

/Me

asu

re

Va

lue

Qu

an

tity

/ M

ea

sure

Va

lue

Qu

an

tity

/Me

asu

re

Va

lue

Qu

an

tity

/Me

asu

re

Va

lue

Qu

an

tity

/Me

asu

re

Va

lue

Qu

an

tity

/Me

asu

re

Va

lue

1 2 3 4 5 6 7 8 9 10

11 12 13 14 15 16

Total


UPVAT – XXVI

Inventories of the closing stock (in same form and condition)

S.N. Name of the Commodity According to rate of tax

Value of the commodity in column 2

1 2 3

1-

2-

etc

Total


UPVAT - XXVI

Inventories of the closing stock (finished / semi finished / waste / by product etc.) for manufacturer

S.N. Name of the commodity

Quantity/ Measure of the Commodity in Stock

Amount

1 2 3 4

1-

2-

etc

Total


UPVAT - XXVI

List of Certificate in Form 'D', received from purchasing dealer, for claiming reduction or exemption from the rate of tax

S.N

.

Name and address of the

purchasing dealer

TIN

an

d d

ate

of

va

lidity

Sale

in

vo

ice

no.

an

d

date

Descri

ptio

n o

f g

oo

ds

Me

asure

/ Q

ua

ntity

Sa

le a

mo

un

t in

Rs.

Ra

te o

f ta

x c

ha

rge

d

Am

ou

nt

of

tax

To

tal A

mo

un

t

Pri

nte

d N

o.

Of

Fo

rm 'D

'

1 2 3 4 5 6 7 8 9 10 11


UPVAT – XXVI

List of sales return S

.N.

Name and address of

the dealer to whom goods have been

sold

TIN of the

dealer

De

scr

iption

of

the

g

oo

ds

Tax /

Sale

in

vo

ice

an

d

Da

te

Qu

an

tity

/Me

asu

re o

f g

ood

s r

etu

rn

Am

oun

t o

f g

ood

s

retu

rn

Am

ou

nt

of

tax in

resp

ect

of

go

ods

retu

rn

Da

te o

f r

ece

ipt

of

go

ods r

etu

rned

1 2 3 4 5 6 7 8 9


UPVAT - XXVI

Computation of ITC in case of taxable goods other than non vat goods and capital goods, purchased within UP and sold in same form and condition

Note: - If space provided is not sufficient the information is to be submitted in the above format separately

S.N. Name of the Commodity according to rate of tax

Purchased from registered dealer

against tax invoice

Purchased from person other than registered

dealer against purchase invoice

Total input tax credit

Value of goods

Tax paid or payable

Value of goods

Tax paid to Treasury

[3(b)+4(b)]

1 2 3(a) 3(b) 4(a) 4(b) 3

Total


UPVAT - XXVI

Computation of ITC in case of taxable goods other than non vat goods and capital goods, purchased within UP and used in manufacturing/processing/packing of vat goods


UPVAT - XXVI

Computation of RITC where taxable goods other than non vat goods and capital goods are disposed of otherwise than by way of sale

Goods disposed of otherwise than by

way of sale

S.N.

Name

Purchase value

exclusive of tax

Rate of tax

payable under the

Act

Amount of admissible

ITC

Amount of ITC

claimed

Amount of

reverse input tax

credit

(5-4)

1 2(a)

2(b) 3 4 5 6

Purchased from registered dealer against tax invoice



Total input tax

credit

S.N.

Name of goods used in

manufacturing/packing/

processing of goods in col.2

Me

asu

re /

Q

ua

ntity

Va

lue

of

go

ods

Ta

x p

aid

or

pa

yab

le t

o

reg

iste

red

de

ale

r

Me

asu

re /

Qu

antity

Va

lue

of

go

ods

Ta

x p

aid

to

T

rea

sury

3(c

)+3

(f))

1 2 3(a) 3(b) 3(c) 3(d) 3(e) 3(f) 4

Total


UPVAT - XXVI

Computation of RITC where manufactured/processed/packed taxable goods other than non vat goods and capital goods are disposed of otherwise than by way of sale

Goods used in manufacturing/ processing/

packing of goods mentioned in col.2

S.N

.

Nam

e o

f th

e

ma

nu

factu

red

/pro

ce

sse

d/

packe

d v

at

go

od

s

Na

me

Qu

an

tity

/Mea

su

re

Pu

rch

ase

valu

e

excl

usi

ve

of

tax

Ra

te o

f ta

x

pa

ya

ble

u

nd

er

the

Act

on t

he

go

od

s

(co

l. 3

)

Ad

mis

sib

le I

TC

Am

ou

nt

of

ITC

cla

imed

Am

ou

nt

of

reve

rse in

put

tax c

redit

(6-5

)

1 2 3(a) 3(b) 3(c) 4 5 6 7

1-

2-

3-

Total


UPVAT - XXVI

ITC on capital goods (only in case of manufacturer)

Purchase

Amount of tax paid to

S.N

.

Descri

ptio

n o

f go

od

s

Qu

an

tity

/

Mea

su

re

Valu

e e

xclu

din

g

tax

Re

gis

tere

d

de

ale

r

Tre

asu

ry

Am

ou

nt

of

inp

ut

tax o

n c

ap

ita

l g

ood

s

ITC

on c

ap

ital

go

od

s

Am

oun

t of

insta

llmen

t

1 2 3a 3b 4a 4b 5a 5b 5b

To

tal


UPVAT - XXVI

RITC on capital goods (only in case of manufacturer)

Purchase of capital goods

Amount of tax paid to

Disposal of capital goods otherwise

than in capital goods

S.N

.

De

scri

ptio

n o

f g

ood

s

Qu

an

tity

/ M

ea

su

re

Va

lue

exclu

din

g t

ax

Re

gis

tere

d

de

ale

r

Tre

asury

Qua

ntity

/

Me

asure

Va

lue

exclu

din

g t

ax

Inp

ut

tax

Am

ou

nt

of

RIT

C

Am

ou

nt

of

insta

llme

nt

1 2 3a 3b 4a 4b 5a 5b 5c 6b 5b

Total


UPVAT - XXVI

Computation of ITC earned during the assessment year

S. N. Particular Amount

1 2 3

1- Amount of ITC as per Annexure XIII

2- Amount of ITC as per Annexure XIV

3- Installments of ITC on the stock held in the opening stock on the date of commencement of the Act

4- Installments of ITC on the stock held in the opening stock on the date when the dealer becomes liable to tax after the commencement of the Act

5- Installments of ITC on the closing stock on the date on which period of composition under section 6 terminates

6- Installment of ITC in case of capital goods if any

7- Any other ITC

8- Total ITC (1+2+3+4+5+6+7)

9- Amount of RITC as per Annexure XVI

10- Amount of RITC as per Annexure XVII

11- Amount of RITC on the closing stock on the date of discontinuance of business

12- RITC on capital goods

13- Any other RITC

14- Total RITC (9+10+11+12+13)

15- ITC earned(8-14)

UPVAT XXVI-A



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


2- Assessment Period begins from


D D M M Y Y


-

4- Taxpayer's Identification Number [TIN]

5- Gross turnover of sales

6- Net turnover of sales



9- Tax payable on net sales


11- Total tax payable (9+ 10)


13- ITC earned during the year

14- Total ITC (12+13)



17- Total (15+16)

18- Net tax payable

19- Tax paid by deposit


21- Total deposit (19+20)

22- Refund/Demand

Name and signature of partner /proprietor/karta etc

Name & style of the dealer (status) ………………

TIN…………………………………………...........

Name and signature of the official

Receipt no &date ------------------

UPVAT XXVI-A



Annual Tax Return for Traders dealing exclusively in purchase and sale of goods within U.P.

To

Assessing Authority

sector…………………… District ………………

Sir,

I-------------------------s/o,d/o,w/o-----------------------------(status)----------------------- of M/s ……………………………………………………... .............................. .............. hereby, submit Annual Tax Return and furnish the particulars of business as follows:


2. Assessment period begins from

d d m m y y Ending on

d d m m y y


-


Constitution of dealer 5.

6. Details of Bank Accounts

S.N. Name & address of the branch Nature of A/c Account No.

i

ii

iii

7. Profit & Loss account and balance sheet (attach)

8. Tally of goods in trading (annexure I)

9(a). 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- 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

9(b). Details of sales

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

10(a). Computation of tax payable on purchase from person other than registered dealer


Purchase turnover rate of tax amount of tax

i-

i-

iii-

iv-

v-

Total

10(b). Computation of Taxable sale and tax payable on sale


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

11- Details of ITC


i- ITC brought forward

ii- ITC earned during assessment year

iii- total (i + ii)

iv- ITC adjusted against tax payable in 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 section 41)

viii Total (iv+ v + vi + vii)

ix- ITC in balance(iii-viii)

x- ITC carried forward for next year



S.N.

Date of search / inspection / seizure


Result

I

Ii

--



S.N.

Date of order

Section in which order is passed

Amount

of penalty /tax

Ist Appeal

Tribunal

Settlement Commission

High Court/

Supreme Court

I

Ii

--

13(a)-Details of deposit along with return of tax period in Treasury/bank

S.N. Month Amount in Rs. TC no.

Date Name of the bank

address of the branch

i April

ii May

iii June

iv July

v August

vi September

vii October

viii November

ix December

x January

xi February

xii March

Total

13(b) - Detail of adjustments in Form XXXIII-A

S.N. Month in which adjusted Amount Year from which adjusted

i-

ii-

iii-

14- Total tax paid

serial no.

Deposit in Treasury/bank

Deposit by adjustment Total (2+3)

1 2 3 4

15- Computation of net tax payable

Tax payable

ITC adjusted

net payable

Tax deposited /adjusted

Demand/Refund

2 3 4 5 6

Annexure:-

(1) Annexure I to IV

(2) Compulsory Audit Report under section 21(17) if turnover is more than one crore

(3) List purchases from registered dealer in the format annexure A attached to form XXIV, if has not submitted along with return of tax period ot there is variation in the purchase

(4) Balance sheet and profit loss account

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 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- 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 table is not sufficient the relevant information may be submitted in same format on separate sheet.


UPVAT - XXVI-A

Tally of goods in trading


By

Pu

rch

ase

Oth

erw

ise

To

tal

Sale

Dis

po

sal

oth

erw

ise

Clo

sin

g s

tock

S.

N.

Nam

e o

f th

e

Co

mm

od

ity

Acc

ord

ing

to r

ate

of

tax

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

1 2 3 4 5 6 7 8 9 10

Total


UPVAT - XXVI-A

Computation of ITC in case of taxable goods other non vat goods and capital goods, purchased within the UP and sold in same form and condition

S.N. Name of the

commodity according to rate of

tax

purchased from registered dealer

against tax invoice

purchased from person other than registered


Total input tax

credit

value of goods

tax paid or payable

value of goods

tax paid to Treasury

(4+6)

1 2 3 4 5 6 7

Total


UPVAT - XXVI-A


S.N

.

Na

me o

f th

e g

oo

ds

P

urc

ha

se v

alu

e o

f g

oo

ds (

exclu

siv

e o

f ta

x)

dis

po

sed

of

oth

erw

ise

th

an b

y w

ay

of

sa

le

Va

lue

of

go

od

s

dis

po

sed

of

oth

erw

ise

th

an b

y w

ay

of

sa

le

Ra

te o

f ta

x

pa

ya

ble

un

de

r th

e A

ct

Am

ou

nt

of

ad

mis

sib

le

ITC

Am

ou

nt

of

ITC

cla

imed

Am

ou

nt o

f re

ve

rse in

pu

t ta

x c

red

it(7

-6)

1 2 3 4 5 6 7 8

i


UPVAT - XXVI-A


S.N. Particular ITC

1 2 3

1- Amount of ITC on purchase during the assessment year



4- Installments of ITC on the stock held in the closing stock on the date of end of compounding scheme under section 6 of the Act

5- any other ITC

6- Total ITC (1+2+3+4+5)

7- RITC

8- RITC in case of discontinuance of business

9- any other RITC

10- Total RITC earned(7+8+9)


UPVT- XXVI-B



Acknowledgement and self assessment of Annual Tax for works contractors/Transfer of right to use


2- Assessment Period begins from


D D M M Y Y


-

4- Taxpayer's Identification Number [TIN]




8- Taxable turnover of sale

9- Tax payable

10- Total amount received or receivable in case of dealer opting composition scheme

11- Amount of composition money in case of dealer opting composition scheme

12- Total tax payable (7+9+ 11)


14- ITC earned during the assessment year

15- Total ITC (13+14)


17- ITC adjusted against CST


19- Total (18+19+20)

20- Net tax payable

21- Tax paid by deposit


23- TDS (Certificate XXXI)

24- Total deposit (21+22+23)

25- Refund/Demand

26- TDS as contractee

Name and signature of partner /proprietor/karta etc

Name & style of the dealer (status) ………………

TIN…………………………………………...........

Receipt no. and date

Name and designation of official of the DCT

UPVAT XXVI-B



Annual Tax Return for the works contractors / Transfer of right to use

To

The Assessing Authority

Sector…………………… District …………………………

Sir,

I-----------------------------------------------s/o,d/o,w/o-----------------------------status---M/s…………………………………………………………………………........................................................hereby, submit Annual Tax Return and furnish the particulars of business as follows:


6. Assessment period beginning from

d d m m y y Ending on

d d m m y y


-


5. Constitution of dealer

6. Details of Bank Accounts in which refund is to be credited

S.N. Name & address of the branch Nature of A/c Account No.

i

ii

iii

iv

v

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

Op

en

ing

B

ala

nce

Re

ceiv

ed

Used

Lo

st/

D

estr

oye

d

Surr

end

ere

d

Clo

sin

g

Ba

lan

ce

S.N

.

Na

me o

f F

orm

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 in annexure I, II, III

8. Profit & Loss account and balance sheet (attach copy)

9. Tally of commodities in opening stock and sold or disposed of in Annexure IV

10(a). 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

10(b)- computation of tax on the turnover


Purchase turnover

rate of tax amount of tax

i-

ii-

iii-

iv-

v-

vi-

etc.

11a- Computation of taxable turnover in case of transfer of right to use of any goods


1- 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)

v Taxable turnover = i-iv

11b- Computation of tax in case of transfer of right to use of any goods under UPVAT Act, 2008

S.N. Name of commodity Taxable turn over

Rate of tax Amount of tax

i-

ii-

iii-

etc Total



i On the turn over of purchase

ii On the turnover of sale

iii Tax on transfer of right to use any goods

iv Amount of tax deducted at source

v Tax under CST Act 1956

vi Tax payable in case of works contract as per form XXVI B

vii Any other tax

viii Total tax payable

13(a). Computation of taxable turnover in case of works contract


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.

3- total ( i to x of 2)

4- 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

13(b). 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

13(c). Computation of Tax on the turnover of sale 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

14-Composition money

Sl. N

o.

Na

ture

of

wo

rks

con

tract

con

tract

no

. a

nd

date

To

tal am

ou

nt

rece

ive

d o

r

receiv

ab

le

De

du

ctio

n a

llow

ed

Am

ou

nt

liab

le t

o

co

mp

osi

tion

mon

ey

Ra

te o

f com

po

sitio

n

Am

ou

nt

of

co

mp

osi

tion

mon

ey

1 2 3 4 5 6 7 8

i-

ii-

iii-

iv-

v-

vi-

vii-


Sl. No. Particulars Amount

i- On the purchase

ii- On the sale

iii- Amount of tax deducted at source from sub contractor

iv- Amount of composition money

v- Tax payable under CST Act 1956

Total

16- Details of ITC


i- ITC brought forward from last year

ii- ITC earned during assessment year

iii- total(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 section15(other than section 41)

ix- Toal (iv+v+vi+vii+viii)

x- ITC in balance

xi- ITC carried forward for next year



S.N. Date of search / inspection / seizure


Result

I

Ii

--



S.N

.

Da

te o

f ord

er

Se

ction

in

whic

h

ord

er

is p

assed

Am

oun

t o

f p

en

alty /

tax

Ist A

pp

ea

l

Tri

bun

al

Se

ttle

me

nt

Co

mm

issio

n

Hig

h C

ou

rt/

Sup

rem

e C

ou

rt

I

Ii

--

--

--

--

18(a)- 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

18(b) - 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

18(c)- Details of deposit along with return of tax period in Treasury/bank

S.N. Month Amount in Rs. TC no.

Date Name of the bank

address of the Branch

i- April

ii- May

iii- June

iv- July

v- August

vi- September

vii- October

viii- November

ix- December

x- January

xi- February

xii- March

Total

18(d) - Total amount of deposit/ITC to be credited

S.N. Particulars amount

1 2 3

1- Direct deposit in Bank or Treasury

2- TDS Certificate (XXXI)

3- By adjustment of refund

Total

19- 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

Annexures- Balance sheet and trading account - Annexures I to IX

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 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-This Return and annexure 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


UPVAT - XXVI-B Annexure I

Details of Declaration (Form XXXVIII) received from the Department of Commercial Taxes and used during the assessment year

S.

N.

Num

be

r of

decla

ratio

n (

Fo

rm

XX

XV

III)

Na

me

& a

ddre

ss o

f th

e s

elli

ng

de

ale

r o

r con

sig

no

r

TIN

Co

mm

od

ity

Ta

x/S

ale

in

voic

e/

Da

te

Qua

ntity

/ M

ea

su

re/

We

igh

t a

s p

er

Fo

rm X

XX

VII

I

Am

ou

nt

as p

er

Fo

rm X

XX

VII

I

Am

oun

t as p

er

tax/s

ale

invo

ice

Re

aso

n f

or

the

diffe

ren

ce

if a

ny

(Att

ach

pro

of

)

1 2 3 4 5 6 7 8 9 10


UPVAT - XXVI-B Annexure II

Details of declaration in Form C prescribed under The Central Sales Tax Act 1956 and used during assessment year

S.

N.

De

cla

ratio

n N

o.

Nam

e &

ad

dre

ss o

f th

e

se

llin

g d

eale

r

TIN

of

the

se

llin

g d

ea

ler

Com

mod

ity

Tax/S

ale

in

voic

e n

o.

an

d

da

te

Qu

an

tity

/ M

ea

sure

/

We

igh

t

Am

ou

nt

of

tax/s

ale

invo

ice

Asse

ssm

en

t Y

ea

r o

f p

urc

hase

S.

no.

of

de

cla

ratio

n F

orm

X

XX

VII

I is

sue

d

Rea

so

n o

f d

iffe

rence

if

an

y

1 2 3 4 5 6 7 8 9 10 11

Total declaration used =

Tota

l

Am

ou

nt


UPVAT - XXVI-B Annexure III

Details of certificate Form XXXI received from the Department of Commercial Taxes and used in the assessment year

S.N

.

Ce

rtific

ate

No

.

Nam

e &

ad

dre

ss o

f

sub

co

ntr

acto

r

TIN

of

sub

co

ntr

acto

r

co

ntr

act

no

. an

d d

ate

na

ture

of

con

tract

gro

ss

am

ou

nt

pa

id

am

ou

nt

of

VA

T

de

du

cte

d

date

of

pa

ymen

t

1 2 3 4 5 6 7 8 9

Total


UPVAT - XXVI-B Annexure IV

Tally of the goods in sold or disposed of S

.N.

De

scr

iption

of

co

mm

odity

Op

enin

g

ba

lan

ce

Re

ce

ive

d f

rom

p

urc

hase

Rece

ive

d

oth

erw

ise

Tota

l

Sale

with

in t

he

sta

te

Ce

ntr

al sa

le

Sto

ck t

ransfe

r

Dis

po

sa

l oth

erw

ise

Clo

sin

g b

ala

nce

1 2 3 4 5 6 7 8 9 10 11

i

Total


UPVAT - XXVI-B Annexure V

Submission of list of purchases in following format, if not attached along with return of tax period or if there is variation in the purchases, list must be

separate for vat goods, non vat goods and exempt goods commodity wise (within state, out side state, and out of India separately)

S.N

.

Na

me

an

d

ad

dre

ss o

f th

e

selle

r

TIN

of

the

se

ller

Tax/s

ale

in

vo

ice

n

o.

an

d d

ate

Qu

an

tity

/m

ea

sure

in

th

e

sa

le invo

ice

Va

lue

of

go

ods

exclu

siv

e o

f ta

x

Am

oun

t o

f t

ax

paid

or

pa

yab

le t

o

reg

iste

red d

ea

ler

To

tal

1 2 3 4 5 6 7

1-

2-

3-

4-

5-

6-

7-


UPVAT - XXVI-B Annexure VI

Quantitative details of the goods in trading


By P

urc

ha

se

By S

tock

Tra

nsfe

r or

Oth

erw

ise

To

tal

Sa

le/c

on

sum

ption

in

m

anu

factu

ring

/

pro

cessin

g/p

acki

ng

Dis

po

sa

l o

the

rwis

e

Clo

sin

g s

tock

S.

N.

Nam

e o

f th

e

Co

mm

odity

Accord

ing

to

ra

te o

f ta

x

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

Va

lue

1 2 3 4 5 6 7 8 9 10

Total


UPVAT - XXVI-B Annexure VII

Computation of ITC in case of taxable goods other non vat goods and capital goods, purchased within the UP and sold in same form and condition

S.N. Name of the Commodity according to rate of tax

Purchased from registered dealer

against tax invoice



Total input tax credit

Value of goods

Tax paid or payable

Value of goods

Tax paid to Treasury

[3(b)+4(b)]

1 2 3(a) 3(b) 4(a) 4(b) 3

Total


UPVAT - XXVI-B Annexure VIII


Goods disposed of otherwise than by

way of sale

S.N.

Name

Purchase value

exclusive of tax

Rate of tax

payable under the

Act

Amount of admissible

ITC

Amount of ITC

claimed

Amount of

reverse input tax

credit

(5-4)

1 2(a) 2(b) 3 4 5 6


UPVAT - XXVI-B Annexure IX


S.N. Particular ITC

1 2 3

1- Amount of ITC on purchase during the assessment year



4- Installments of ITC on the stock held in the closing stock on the date of end of compounding scheme under section 6 of the Act

5- any other ITC

6- Total ITC (1+2+3+4+5)

7- RITC

8- RITC in case of discontinuance of business

9- any other RITC

10- Total RITC earned(7+8+9)


* Form XXVI substituted by Circular No. 1232/0809107/Commercial Taxes, Uttar Pradesh dated 04th March, 2009.

acknowledgement and self assessment of annual tax under section 26 of the upvat...

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