7. Realisation and deposit of tax by the Manufacturer
(1) The manufacturer in Uttar Pradesh responsible for selling, supplying or otherwise dispatching the goods notified by the State Government, under sub-section (1) of section 12, to any person in Uttar Pradesh shall,-
(a) receive the amount of tax payable on the value of goods through a demand draft in the name of the concerned assessing authority and shall deposit the same into the Government Treasury on or before 20th day of the next succeeding month:
Provided that the tax so collected upto 20th of March for the tax period ending on 31st March, shall be deposited upto 25th of that month;
(b) submit to the assessing authority on or before 20th day of next succeeding month, a monthly return of such turnover in Form-E giving detailed information in the Annexure thereof, along with the treasury challan for proof of the deposit of the tax;
(c) issue a sale invoice (in case-vat goods and exempted goods) or tax invoice prescribed in sub-rules (2) and (3) of rule 44 of the Uttar Pradesh Value Added Tax Rules, 2008 to the dealer or the person, as the case may be, in which entry tax shall be shown separately;
(d) the tax invoice or sale invoice, as the case may be, issued by the manufacturer under the Uttar Pradesh Value Added Tax Act, 2008 or the Uttar Pradesh Value Added Tax Rules, 2008, shall be treated as sufficient proof of payment of tax due under the Act. |