Tag: Uttar Pradesh Vat Forms in Excel Format

Download UPVAT FORM – XLIX: Application for refund in case of official or personnel of foreign diplomatic mission or consulate, UNO etc

As per up vat Rule 50A: Manner of refund to official or personnel of Diplomatic mission or consulate in India etc

(1) Any official or personnel referred to in sub section (6) of section 40 of the Act may claim for the refund of the amount of tax in form XLIX after the end of the quarter ending on 30th June, 30th September, 31st December and 31st March but not before the 20th day of the succeeding month of the quarter.

(2) The refund shall be made within 30 days from the date of receipt of completed application for refund and in case of

incomplete application within 30 days from the date when shortcomings of application is fulfilled.

(3) The provisions of rule 50 shall mutatis mutandis apply to the refund under this rule.

Download UPVAT FORM – XXVI-B: Acknowledgement and self assessment of Annual Tax for works contractors/Transfer of right to use

As per up vat Rule 45(7) submission of returns

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.

Download UPVAT FORM – XXVI-A: Acknowledgement and self assessment of Annual Tax for traders exclusively dealing purchase and sale within the UP

As per up vat Rule 45(7) submission of returns

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.

Download UPVAT Form-LI Application for condonation of delay in filing of Form VII & VIII

As per up vat Rule 32(15) registration of dealers

The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act and other matters related to registration.

Download UPVAT FORM – XXIV-D: Return of Tax Period – monthly / quarterly

As per up vat Rule 45(2) Submission of returns

Except as provided in sub rule (10) of this rule, every dealer liable to pay tax, shall, before expiry of a period of twenty days, commencing on the day following the day on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV along with detailed information, according to code numbers notified by the State Government from time to time, in respect of each category of goods in which he carries on business:

Provided that a dealer, whose aggregate of turnover, referred to in sub-rule (1), for any assessment year, is likely to exceed twenty-five lakh rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has exceeded twenty-five lakh rupees, shall, before expiry of a period of twenty days after the last day of each

calendar month of a quarter referred to in clause (b) of subrule (1), deposit amount of net tax payable by him and Treasury Challan of such deposit shall be submitted to the assessing authority and shall submit to his assessing authority tax return within twenty days after expiry of the quarter along with proof of deposit of net amount of tax payable by him.

Download UPVAT FORM – XXIV-C: Return of Tax Period – monthly / quarterly

As per up vat Rule 45(2) Submission of returns

Except as provided in sub rule (10) of this rule, every dealer liable to pay tax, shall, before expiry of a period of twenty days, commencing on the day following the day on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV along with detailed information, according to code numbers notified by the State Government from time to time, in respect of each category of goods in which he carries on business:

Provided that a dealer, whose aggregate of turnover, referred to in sub-rule (1), for any assessment year, is likely to exceed twenty-five lakh rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has exceeded twenty-five lakh rupees, shall, before expiry of a period of twenty days after the last day of each

calendar month of a quarter referred to in clause (b) of subrule (1), deposit amount of net tax payable by him and Treasury Challan of such deposit shall be submitted to the assessing authority and shall submit to his assessing authority tax return within twenty days after expiry of the quarter along with proof of deposit of net amount of tax payable by him.

Download UPVAT FORM – XXIV-B: Return of Quarterly Tax Period

As per up vat Rule 45(10) Submission of return

(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).

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

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

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

Download UPVAT FORM XXIV-A: Return of Quarterly Tax Period

As per UP VAT Rule 45(10) Submission of return

(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).

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

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

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

Download UPVAT FORM – XXIV: Return of Tax Period – monthly / quarterly

As per UP VAT Rule 45(2) Submission of returns

Except as provided in sub rule (10) of this rule, every dealer liable to pay tax, shall, before expiry of a period of twenty days, commencing on the day following the day on which a tax period has expired, submit to his assessing authority tax return for each tax period in Form XXIV along with detailed information, according to code numbers notified by the State Government from time to time, in respect of each category of goods in which he carries on business:

Provided that a dealer, whose aggregate of turnover, referred to in sub-rule (1), for any assessment year, is likely to exceed twenty-five lakh rupees or whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has exceeded twenty-five lakh rupees, shall, before expiry of a period of twenty days after the last day of each

calendar month of a quarter referred to in clause (b) of subrule (1), deposit amount of net tax payable by him and Treasury Challan of such deposit shall be submitted to the assessing authority and shall submit to his assessing authority tax return within twenty days after expiry of the quarter along with proof of deposit of net amount of tax payable by him.