WITH IST AMMENDED AS ON
DATE 25.02.2008
THE UTTAR PRADESH VALUE
ADDED TAX RULES, 2008
CHAPTER 1
PRELIMINARY
1. SHORT TITLE
2. DEFINITIONS
3. POWER TO CREATE ZONE, REGION, RANGE AND CIRCLE
4. AUTHORITIES UNDER THE ORDIANCE.
5. POWER WITH RESPECT TO ASSESSMENT
AND MATTER INCIDENTAL THERETO
6. JURISDICTION OF ASSESSING
AUTHORITY.
CHAPTER II
INCIDENCE AND LEVY OF TAX
7. DETERMINATION OF TURNOVER OF SALE
8. DETERMINATION OF TAXABLE TURNOVER
SALE
9. DETERMINATION OF TURNOVER OF SALE
OF GOODS INVOLVE IN EXECUTION OF WORK CONTRACT
10.
DETERMINATION OF TURNOVER OF SALE
OF IN CASE OF TRANSFER OF RIGHT TO USE ANY GOODS
11.
DETERMINATION OF TURNOVER OF
PURCHASE
12. MANNER OF PAYMENT OF TAX, PENALTY,
FEE OR ANY OTHER AMOUNT DUE UNDER THE
13.
PROCEDURE TO BE ADOPTED BY THE
BANK AND THE TREASURY
14.
VERIFICATION BY TREASURY AND
RECONCILIATION OF DISCREPANCY
15. INTIMATION OF DEPOSITS TO THE
AUTHORITIES CONCERNED
16.
INTIMATION BY A DEALER REGARDING
DISCONTINUANCE OF BUSINESS
17.
FORM OF CERTIFICATE TO BE ISSUED
BY AGENT TO HIS PRINCIPAL
21.
INPUT TAX CREDIT NOT TO BE ALLOWED
IN CERTAIN CASES
22.
COMPUTATION OF AMOUNT OF REVERSE
INPUT TAX CREDIT BY A TRADER
23.
COMPUTATION OF REVERSE INPUT TAX
CREDIT IN CASE OF DEALER OTHER THAN TRADER
24. CLAIM OF AMOUNT OF INPUT TAX CREDIT
25.
REDUCTION ON ACCOUNT OF REVERSAL
OF INPUT TAX CREDIT
26.
COMPUTATION OF ADMISSIBLE AMOUNT
OF INPUT TAX CREDIT FOR A TAX PERIOD
27.
COMPUTATION OF ADMISSIBLE AMOUNT
OF INPUT TAX CREDIT FOR ASSESSMENT YEAR AGGREGATE
28. MAINTENANCE OF REGISTER BY TRADERS
FOR COMPUTING INPUT TAX CREDIT AND REVERSE INPUT TAX CREDIT
29. MAINTENANCE OF REGISTER BY
MANUFACTURER FOR COMPUTING AMOUNT OF INPUT TAX CREDIT
30.
PROCEDURE FOR ALLOWING BENEFIT OF INPUT
TAX CREDIT IN ABSENCE OF TAX INVOICE
31.
PURCHASE PRICE FOR COMPUTING
REVERSE INPUT TAX CREDIT
CHAPTER III
REGISTRATION, SECURITY AND MAINTENANCE OF
ACCOUNTS
33.
INFORMATION REGARDING CHANGE OF
BUSINESS
34. ADDITIONAL COPY OF REGISTRATION
CERTIFICATE AND DISPLAY OF TAXPAYERS IDENTIFICATION NUMBER
35. REGISTRATION CERTIFICATE NOT
TRANSFERABLE
36.
LOSS OF CERTIFICATE OF
REGISTRATION
37.
FORM OF SECURITY
39.
PERIOD FOR WHICH BOOKS, ACCOUNTS
AND DOCUMENTS ARE TO BE PRESERVED
40. TRANSPORT MEMO
41. CHALLAN OR TRANSFER INVOICE
42. AUDIT BY SPECIFIED AUTHORITY
43.
TAX AUDIT BY DEPARTMENTAL
AUTHORITIES
44.
REQUIREMENTS OF TAX INVOICE, SALE
INVOICE, BILL, CASH MEMO AND PURCHASE INVOICE
CHAPTER IV
TAX RETURNS,
ASSESSMENT, PAYMENT AND RECOVERY OF TAX
46.
NOTICE OF DEMAND
47. RECOVERY OF TAX FROM LEGAL HEIR
48. ALLOTMENT OF TAX DEDUCTION NUMBER
TO A PERSON RESPONSIBLE FOR
CHAPTER V
REFUND AND ADJUSTMENT
51.
PAYMENT OF INTEREST ON DELAYED
REFUNDS
CHAPTER VI
INSPECTION, SEARCH, SEIZURE AND
CHECK-POSTS
52.
FORM OF SUMMONS FOR THE PRODUCTION
OF A DOCUMENT
53. PROCEDURE FOR AUCTION OF GOODS
54.
ESTABLISHMENT OF CHECK POSTS
55. INSPECTION OF GOODS IN TRANSIT
56. ISSUE AND SUBMISSION OF
DECLARATION FORMS AND MATTERS INCIDENTAL THERETO
57.
ISSUE AND ISSUE AND SUBMISSION OF
CERTIFICATE AND MATTERS INCIDENTAL THERETO
58.
THE TRANSIT OF GOODS BY ROAD
THROUGH THE STATE
59.
IMPORT OR RECEIPT OF GOODS BY
RAIL, RIVER OR AIR MATTERS INCIDENTAL THERETO
CHAPTER VII
APPEAL, REVIEW, REVISION AND
DETERMINATION OF DISPUTED QUESTION
60. FORUM OF APPEAL
62.
MEMORANDUM OF APPEAL HOW TO BE
PRESENTED
64.
TRIBUNAL
65.
APPOINTMENTS TO THE TRIBUNAL
66.
GIVING EFFECT TO THE APPELLATE OR
REVISIONAL ORDERS
67. DOCUMENTS TO BE SUBMITTED ALONG
WITH AN APPLICATION UNDER SUB- APPLICATION UNDER SUB- COMMISSIONER
CHAPTER VIII
SETTLEMENT COMMISSION
68 PETITIONS BEFORE THE SETTLEMENT
COMMISSION
69. FORM OF PETITION TO BE PRESENTED
BEFORE THE SETTLEMENT COMMISSION
CHAPTER IX
MISCELLANEOUS
70. TAX DEFERMENT
73 REPRESENTATIONS BEFORE THE
AUTHORITIES UNDER THE ORDINANCE
74.
PROCEEDINGS IN CASE OF MISCONDUCT
75.
INSPECTION OF RECORDS AND FEE
PAYABLE THERE
77.
FORMS PRESCRIBED UNDER THE RULES
78.
USE OF PRINTOUT OF FORMS AVAILABLE
ON THE WEB SITE