Submission of returns.
45 (1) In cases of dealers mentioned in the following clauses, tax periods referred to in section 24, shall be as given in each such clause :-
(a) in case of a dealer who becomes liable for payment of tax for the first time in any assessment year, tax periods shall be as under:
(i) first tax period for such assessment year shall commence on the date on which the dealer has become liable for payment of tax and shall end with the last day of the calendar month in which the dealer has become liable for payment of tax;
(ii) after expiry of first tax period, each calendar month, of the assessment year in which the dealer has become liable for payment of tax, shall be a tax period;
(b) in case of a dealer, except as provided in clause (c) every quarter, of the assessment year, ending with thirtieth June, thirtieth September, thirty-first December and thirty-first of March, shall be tax period;
(c) in case of a dealer, who deals in sensitive commodities specified by the Commissioner or is entitled for refund provided under section 42 and whose aggregate of turnover, as defined in explanation given hereunder, for any assessment year, exceeds one crore rupees every calendar month of the assessment year shall be a tax period;
(d) in case of a dealer who has discontinued his business -
(i) the calendar month, of any assessment year, immediately preceding the calendar month in which he has discontinued business, has been a tax period, the period, commencing on the first day of the calendar month in which he has discontinued business and ending with the day on which he has discontinued business, shall be the last tax period;
(ii) the quarter, of any assessment year, immediately preceding the quarter of the assessment year in which he has discontinued business, has been a tax period, the period, commencing on the first day of the quarter in which he has discontinued business and ending with the day on which he has discontinued business,shall be the last tax period;
Explanation: For the purposes of this rule, aggregate of turnover shall be the aggregate of–
(a) turnover of purchase of goods, the purchase of which is liable to tax under section 5;
(b) turnover of sale of all other goods, except goods covered under clause (a) above, where such sale is inside the State, in the course of inter-State trade or commerce or in the course of the export of the goods out of or in the course of import into the territory of India;
(c) value of goods reported to have been distributed free of cost or gifted or stolen, destroyed or lost;
(d) value of goods consigned outside the State otherwise than as a result of a sale; and
(e) purchase price of capital goods;
(2) 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.
(3) Every dealer, who is required to submit tax return under subrule (2), shall, along with tax return of each tax period, submit the following lists:
(a) A list having following particulars in respect of tax invoices received by him in respect of purchases made by him during the tax period:
(i) Name and address of dealer
(ii)Taxpayer's Identification Number
(iii) Assessment year
(iv) Tax period
(v) Name and address of registered dealer from whom goods purchased
(vi)Taxpayer's Identification Number of dealer selling goods
(vii)Tax-invoice No.
(viii)Date of tax-invoice
(ix) Description of goods
(x) Total amount of tax-invoice
(xi)Value of taxable goods
(xii)Amount of tax charged.
(b) A list having following particulars in respect of all tax invoices issued by him in respect of sales affected during the tax period:
(i) Name and address of dealer
(ii) Taxpayer's Identification No.
(iii) Assessment year
(iv) Tax period
(v) Tax invoice No.
(vi) Tax invoice date
(vii) Full Name and complete address of the dealer or person to whom tax-invoice has been issued
(viii) TIN of purchaser, if any
(ix) Description of goods
(x) Total amount of Tax-invoice
(xi) Taxable value of goods
(xii)Amount of tax charged.
(4) Before submitting the return under sub-rule (2) for a tax period, the dealer shall in the manner laid down in these rules, deposit the net amount of tax payable by him under the Act as disclosed in the return and shall submit to the assessing authority, along with the return a copy of the treasury challan in Form I:
Provided that where a Government department wants to deposit the tax by book transfer, such department shall, before submitting such return, prepare a bill, in triplicate, for the net amount of tax payable, endorse it to the assessing authority in accordance with the financial rules on the subject and two copies thereof with such return. One of the copies shall be retained by the assessing authority and the other copy shall be sent to the Accountant General, Uttar Pradesh for crediting the amount to the account of the Commercial Tax Department.
Provided further that the net tax payable upto 20th March for the tax period ending on 31st March of an assessment year, shall be deposited and Treasury Challan of such deposit shall be submitted to the assessing authority upto 25th March of that year.
(5) The amount deducted under sub-section (1) or sub-section (7) of section 34 , shall be deposited into the Government Treasury by the person making such deduction before the expiry of period of twenty days commencing on the day following the last day of the month in which deduction is made.
(6) Every person, responsible for making tax deduction under any provision of section 34, shall, for each quarter ending with thirtieth June, thirtieth September, thirty-first December and thirty-first of March of each assessment year, submit the statement in Form XXV containing following particulars:
(a) Name and address of the person
(b) Tax Deduction Number or Taxpayer's Identification Number
(c) Assessment year
(d) Tax period in which tax has been deducted
(e) Name and address of the person from whom tax
(f) has been deducted
(g) Taxpayer's Identification Number of the dealer from whom amount of tax deducted
(h) Contract No. and Date (in cases of works-contracts)
(i) Bill No., if any, submitted by the seller
(j) Date of sale-invoice or bill
(k) description of goods;
(l) Amount of sale-invoice or Bill
(m) Amount of tax deducted
(n) Serial Number of Tax deduction certificate, if issued
(o) Details of amount of tax deposited
(p) Treasury challan No…………. Date…................
(q) Name of bank, treasury or sub-treasury.........................
( r) Amount deposited in Rupees
(7) 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.
(8) Dealers having more than one place of business shall include the turnover of all branches of his business in Uttar Pradesh in the return submitted for the principal place of business and shall send intimation thereof to each Assessing Authority concerned.
(9) Upon expiry of the assessment year, every person liable to deduct amount of tax at source under provisions of section 34, shall submit to the Assessing Authority having jurisdiction over the principal place of business of such person, a statement in Form XXVII on or before October 31, for the preceding assessment year,
Provided that the assessing authority may, on request of the person concerned and for adequate reasons to be recorded in writing, extend the time for filing such statement for a period not exceeding ninety days.
(10)(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.
(10A) (i) Every casual dealer shall furnish to the assessing authority the tax return in form XXIV-D on the succeeding day after the conclusion of the business.
(ii) Where a casual dealer fails to file the tax return within the time or the assessing authority is of the opinion that casual dealer is liable to pay tax under the Act and does not submit the tax return, the assessing authority shall serve a show cause notice to furnish the tax return and if he fails to furnish the tax return, the assessing authority shall assess according to the provisions of the Act.
(11) Every dealer who is required to submit tax return under clause (a) and clause (c) of sub-rule (10), shall, along with tax return of each tax period, submit a list having following particulars in respect of tax invoices/sale invoice received by him in respect of purchases made by him during the tax period;
(i) Name and address of dealer
(ii) Taxpayer's Identification Number
(iii) Assessment year
(iv) Tax period
(v) Name and address of registered dealer from whom goods purchased
(vi) Taxpayer's Identification Number of dealer selling goods
(vii) Tax-invoice no. or sale invoice no.
(viii) Date of tax-invoice or sale invoice
(ix) Description of goods
(x) Total amount of tax-invoice or sale invoice
(xi) Value of taxable goods
(xii) Amount of tax charged.
(12) Before submitting the return under sub-rule (10) for a tax period, the dealer shall in the manner laid down in these rules, deposit the amount of tax payable by him under the Act as disclosed in the return and shall submit to the assessing authority, along with the return a copy of the treasury challan in Form I :
Provided that the net tax payable upto 20th March for the tax period ending on 31st March of an year, shall be deposited and Treasury Challan of such deposit shall be submitted to the assessing authority upto 25th March of that year.
Explanation;-
For the purposes of this sub rule,-
(i) the word "tax payable" includes amount of composition money;
(ii) Treasury Challan includes the Certificate of Tax Deducted under section 34 of the Act in form XXXI.
(12-A) (a) Various returns prescribed in this rule may be submitted either online on the official website of the department or in hard copy :
Provided that in case of dealers, whose aggregate of turnover as referred to in sub-rule (1), is likely to exceed or has exceeded in preceding assessment year one crore rupees or such amount as may be determined by the State Government from time to time, such dealer shall submit return on line on the official web-site of the department but the Commissioner by general or specific order, in case of any unforeseen circumstances for adequate reasons to be recorded in writing, may permit submission of return in hard and / or soft copy.
(b) The return being submitted online on the official website of the department must be authenticated by the digital signature of the dealer or of the person referred to in subrule (6) of rule 32, issued by a certifying authority in accordance with the provision of Section 35 of the Information Technology Act, 2000, failing which it shall be treated as a soft copy of the return only and the dealer will have to file a hard copy thereof within seven days from the last date prescribed for submitting the return. (c) The copy of the treasury challans referred to in sub-rule (4) and sub-rule (12) may be submitted within seven days of submitting the return, in cases where the return has been submitted online.
(13) The Commissioner shall have power to issue instructions regarding submission of tax return.
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