Tag: Download Uttar Pradesh Vat Form

Download UPVAT FORM – XLIV: Application for obtaining the Transit authorization for transit of goods carried from outside the State by rail, river, air, post or courier at any place inside the State for transporting outside the State by road

As per UP VAT Rule 58 The transit of goods by road through the State

The driver or person-in-charge of a vehicle carrying goods referred to in sub-section (1) of section 50, coming from a place outside the State and destined for a place outside the State, passes through the State, the driver or person-in-charge of a vehicle shall carry such documents and follow such procedures as may be determined by general or special order issued by the Commissioner from time to time, failing which it shall be presumed that the goods carried thereby are meant for sale within the State by the owner or person in charge of the vehicle.

Download UPVAT FORM – XXXIX: Form of declaration for import-For other than registered dealer

As per up vat Rule 57 Issue and submission of certificate and matters incidental thereto

(1) A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to subsection (1) of section 50 in excess of the quantity, measure or value specified there under, may obtain a certificate in Form XXXIX from the Assistant Commissioner in accordance with the provisions of this rule and send to the selling dealer or consignor of other State its original and duplicate copies.

(2) The application for a certificate shall be in Form XLII and shall be submitted to the assessing authority within whose jurisdiction the applicant carries on business or, if he does not carry business, resides. Separate application shall be submitted for each consignment.

(3) No certificate shall be issued except on the payment of fee at the rate of rupees five per form of certificate.

(4) If the assessing authority is satisfied that the request for the certificate is genuine and reasonable, he may

issue it; otherwise he may reject the application after giving the applicant an opportunity of being heard, The certificate shall be valid for a period of one month from the date of issue.

(5) An account in respect of certificate issued shall be maintained by the assessing authority in a register.

(6) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the assessing authority and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the assessing authority, who shall maintain its account in a register of surrendered certificate.

(10) The Commissioner may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

Download UPVAT FORM – XLI : Register to be maintained by registered dealers who obtain Declaration forms from the Issuing authority

As per UP VAT Rule 56 Issue and submission of declaration forms and matters incidental thereto

(1) A registered dealer desirous of importing or receiving into the State from any place outside the State, goods notified under or referred to in sub-section (1) of section 50 in excess of the quantity, measure or value specified there under, shall send to the selling dealer or consignor of the other State two copies of the declaration obtained by him under sub-rule (4) or downloaded from official website of the department.

(2) The registered dealer shall apply to the assessing authority having jurisdiction over his principal place of business, for the issue of blank Declaration Forms or shall download from official website of the department in such manner as the Commissioner may prescribe: Provided that the assessing authority at the time of issue of declaration or certificate may require the dealer to furnish such details as may be required by the instructions issued by the Commissioner from time to time.

(3) No blank declaration form shall be issued by the assessing authority except on payment of a fee at a rate of fifty rupees per form or such amount as may be determined by the State Government from time to time. The application shall be signed by one of the persons mentioned in sub-rule(6) of rule 32.

(4) If the assessing authority is satisfied that the demand of the dealer for blank declaration forms is genuine and reasonable, he may issue such number of forms, as he deems fit. No declaration form shall be issued unless the dealer has rendered an account of all such forms obtained earlier.

(5) If the fee paid is more than the fee payable for the forms issued, the balance shall remain to the credit of the dealer to be adjusted against future issues of the forms to him.

(6) The registered dealer shall send the original and duplicate portions of the form to the selling dealer or consignor of the other State after filling in all the required particulars and signing it.

(7) Every declaration form downloaded or obtained under subrule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft

of any such form and the loss to the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) No registered dealer who has downloaded or obtained adeclaration form shall transfer the same to another personexcept for the lawful purpose of sub-rule (1).

(9) Every registered dealer to whom a declaration form is issuedunder sub-rule (4) or downloaded by the dealer shall maintain in register in Form XLI a true and complete account of every such form. If any form is lost, destroyed or stolen, the dealer shall forthwith report the fact to the assessing authority, make appropriate entries in the aforesaid register and take steps to issue proper public notice of such loss, destruction or theft.

(10) The registered dealer shall forthwith surrender all unused forms remaining in stock with him at the time of discontinuance of his business or on the cancellation or expiry of the period of validity of his registration certificate, as the case may be.

(11) When a duly completed declaration form, issued by the purchasing dealer or the consignee to the selling dealer or consignor, is lost in transit or by the selling dealer or consignor, the purchasing dealer or consignee shall, on demand by such selling dealer or consignor, issue a duplicate declaration form to him in the same manner as declaration form originally issued: Provided that before issuing it, the

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

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

valuing Rs. ……. Signature”

(12) The Commissioner shall, from time to time, publish in the Gazette the particulars of the dealer and the form in respect of which a report has been received under sub-rule(9).

(13) The Commissioner may, by notification, declare that forms of a particulars series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

(14) Where a notification is issued under sub-rule (13), all registered dealers shall on or before the date with effect from which the forms are so declared obsolete and invalid,surrender to the assessing authority all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in

place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously

issued to him and until he has returned the balance, if any, to the Assistant Commissioner.

(15) No registered dealer shall issue any declaration except in a declaration form obtained by him from the assessing authority or downloaded by the dealer from the website, having jurisdiction over his principal place of business and not declared obsolete or invalid under the provisions of subrule(

13).

(16) The assessing authority shall, in respect of all declaration forms received from other authorities, issued by him to dealers and surrendered by the dealers, maintain an account in a register prescribed by the Commissioner.

Download UPVAT FORM – XLIII : Application for obtaining the Transit Authorization for the movement of goods through the State from outside the state

As per UP VAT Rule 58 The transit of goods by road through the State

The driver or person-in-charge of a vehicle carrying goods referred to in sub-section (1) of section 50, coming from a place outside the State and destined for a place outside the State, passes through the State, the driver or person-in-charge of a vehicle shall carry such documents and follow such procedures as may be determined by general or special order issued by the Commissioner from time to time, failing which it shall be presumed that the goods carried thereby are meant for sale within the State by the owner or person in charge of the vehicle.

Download UPVAT FORM – XLII: Application for obtaining declaration for import form -other then registered dealer

As per UP VAT Rule 57 Issue and submission of certificate and matters incidental thereto

(1) A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to subsection

(1) of section 50 in excess of the quantity, measure or value specified there under, may obtain a certificate in Form XXXIX from the Assistant Commissioner in accordance with the provisions of this rule and send to the selling dealer or consignor of other

State its original and duplicate copies.

(2) The application for a certificate shall be in Form XLII and shall be submitted to the assessing authority within whose jurisdiction the applicant carries on business or, if he does not carry business, resides. Separate application shall be submitted for each consignment.

(3) No certificate shall be issued except on the payment of fee at the rate of rupees five per form of certificate.

(4) If the assessing authority is satisfied that the request for the certificate is genuine and reasonable, he may issue it; otherwise he may reject the application after giving the applicant opportunity of being heard, The certificate shall be valid for a period of one month from the date of issue.

(5) An account in respect of certificate issued shall be maintained by the assessing authority in a register.

(6) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the assessing authority and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the assessing authority, who shall maintain its account in a register of surrendered certificate.

(10) The Commissioner may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

Department of Commercial Taxes, Government of Uttar Pradesh

[As per up vat rule-54(6) of the UPVAT Rules, 2008]

Trip Sheet

[Separate trip sheets shall be submitted for goods meant for different destinations]

Download UPVAT FORM – XXXVIII : Form of declaration for import

As per up vat Rule 54 Establishment of Check Posts

(1) (a)The owner, driver or any other person-in-charge of the vehicle or vessel shall, in respect of such goods carried in the vehicle or the vessel as are notified under or referred to in sub-section (1) of section 50 and exceeding the quantity, measure or value specified in the notification therein, carry with him the following documents-

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

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

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

(2) (a) A declaration or certificate –

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

(ii) which is declared as obsolete and invalid by the Commissioner under sub-rule (13) of rule 56 or sub-rule (10) of rule 57, shall not be valid with effect from the date of the report or the date from which it is so declared, as the

case may be, for the purpose of sub-rule (3).

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

(3) The owner of the truck or vessel or the transport agency, forwarding agency or clearing agents, as the case may be, shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate, as the case may be.

(4) The owner, driver or any other person-in-charge of the vehicle or vessel shall carry the trip sheet in Form XL in respect of goods referred to in clause (a) of sub-rule (1). Separate trip sheets shall be submitted for goods meant for different destinations.

(5) The commissioner may from time to time issue instructions with regard to the procedure to be followed regarding import of goods from out of State and submission of declaration or certificate before assessing authority.

Download UPVAT FORM – XXXVII: Form of Summons to appear in person and / or to produce documents

As per up vat Rule 52 Form of summons for the production of a document

Summons, referred to in sub-section (3) of section 47, for the production of a document or the attendance of any person shall be issued in Form XXXVII.

Download UPVAT FORM-XXXIV: Advice of refund of Value Added Tax

As per up vat Rule 50 Refund and adjustment

(1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealeror person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948.

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

(3) The assessing authority shall, before expiry of period of twenty one days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business:

Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date-

(a) on which order giving rise to refund has been passed by the assessing authority;

(b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and

(c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible.

(4) In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned.

(5) The Treasury Officer, within a period of four days from the receipt of the bill shall send to the service branch of the respective bank, a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business.

(6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill.

(7) The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches.

(8) Simultaneously with the dispatch of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall send original copy advice in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill.

(9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Treasury Officer to recipient’s Bank, shall be deemed to be date of refund.

(10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned

(11) Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer.

(12) The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of

amount under section 43.

(13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11.

(14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43.

(15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount

shall be refunded on furnishing an indemnity bond by

the claimant in Form XXXV.

(16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded

in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33.

Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard.

Download UPVAT FORM – XXXVI: Interest Payment Order

As per up vat Rule 51 Payment of interest on delayed refunds

(1) Where any amount is to be paid as interest on account of allowing refund after the prescribed period of refund, the assessing authority prepare order for payment of interest in Form XXXVI and shall, in the manner provided in sub-rule (3) of rule 50, send a copy of such order to the Drawing and Disbursing Officer. The Drawing and Disbursing Officer shall, after preparing a bill of the amount mentioned in the copy of the order, send such bill to the Treasury Officer within five days from the date of receipt of copy of order from assessing authority. The Treasury Officer shall, within four days from the date of receipt of bill in his office, issue a crossed account payee cheque in the manner provided in rule 50.

(2) Sub-rules (2) to (8) of Rule 50 shall mutatis mutandis apply to issue of order by assessing authority for payment of interest, sending of bill by Drawing and Disbursing Officer to Treasury Officer, issue of cheque and Advice to Bank and Drawing and Disbursing Officer

by the Treasury Officer, transfer of amount by Branch of State Bank of India or other Bank conducting treasury business to the recipient’s Bank and transfer of amount of interest by such Bank in the recipient’s Bank Account, as they apply to payment of amount of refund.

(3) Amount of refunds allowed under rule 50 and amount of interest paid under this rule shall be paid from the receipt head of the tax receipt under the Act.