Uttar pradesh vat query

This query is : Resolved

CA.Kanhaiyalal Gupta (Querist)
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08 April 2012 Dear All,

Actually my client is doing business of Electronics Item in Uttar Pradesh like :-

1)Freeze
2)TV
3)Cooler
4)Fans
5)etc.(Related to electronics item)

I need clarification on followings matter:-

1) What will be tax rate on same item
2) What will be return due date
3) Which form required for filing the return
4) How to calculate input vat

Thanks
CA.Kanhaiyalal

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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08 April 2012 583. Electrical ammeter, including
components, accessories and spare
SCH. II(C) Entry No. 236 4% 2010 www.upvatonline.com 43
www.ntnonline.net
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
584. Electrical apparatus for line
telephony or line telegraphy
including line telephone sets with
cordless handsets and telecommunication apparatus for
carriage-current line system or for
digital line system; video phones.
w.e.f. 1.1.2008 to 29.9.2008
Omitted by Noti. No. 2758 dt.
29.9.2008
SCH. II(B) Entry No. 27 4%
585. Electrical apparatus for line
telephony or line telegraphy
including line telephone sets with
cordless handsets and telecommunication apparatus for
carriage-current line system or for
digital line system; video phones.
w.e.f. 16.01.2009
SCH. II(B) Entry No. 27 4% 1%
586. Electrical auxiliary contactors,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
587. Electrical burner control cubicle,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
588. Electrical bus duct including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
589. Electrical capacitors, fixed, variable
and parts.
w.e.f. 1.1.2008
SCH. II(B) Entry No. 10 4% 1%
590. Electrical circuit breakers, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
591. Electrical contact blocks, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
592. Electrical Contactors, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
593. Electrical Control desk, including
components, accessories and spare
SCH. II(C) Entry No. 236 4% 44 www.ntnonline.net 2010
www.upvatonline.com
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
594. Electrical Control gears, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
595. Electrical Control panels, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
596. Electrical distribution boards,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
597. Electrical energy.
w.e.f. 1.1.2008 to 9.4.2008
As amended vide Noti. No. 1021 dt.
9.4.2008
SCH. I Entry No. 13 0%
598. Electrical energy; Windmill for water
pumping and for generation of
electricity; Lanters and Lamps using
kerosene oil and their chimney but
excluding gas lantern, petromax and
stove and their parts, accessories
and components
w.e.f. 10.4.2008 to 7.6.2008
Note- The words “Windmill for water
pumping and for generation of
electricity; Lanters and Lamps using
kerosene oil and their chimney but
excluding gas lantern, petromax and
stove and their parts, accessories
and components” have been
inserted in this entry from 10.4.2008
vide Noti. No. 1021 dt. 9.4.2008
SCH. I Entry No. 13 0%
599. Electrical energy; Windmill for water
pumping and for generation of
electricity; Lanters and Lamps using
kerosene oil and their chimney but
excluding gas lantern, petromax and
stove and their parts, accessories
and components; Liquified
petroleum gas for do, erstic use as
defined under Section 14 of the
Central Sales Tax Act
w.e.f. 8.6.2008
Note- The words “Liquified
petroleum gas for do, erstic use as
defined under Section 14 of the
Central Sales Tax Act” have been
SCH. I Entry No. 13 0% 2010 www.upvatonline.com 45
www.ntnonline.net
inserted in this entry from 8.6.2008
vide Noti. No. 1810 dt. 7.6.2008.
600. Electrical feeder pillar, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
601. Electrical fuse-switches unit, up to
15 amps. and not in enclosure
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
602. Electrical goods, i.e. Winding wires
and strips, Switches, selector
switches, fuse-switches unit up to
15 amps. and not in enclosure,
Contactors auxillary contactors,
contact block, Control gears and
starters, ammeter, Kwh meter,
voltmeter, Insulating materials,
insulator, jointing materials, Circuit
breakers, HRC fuse, thermostat,
programmable logic controller,
timers, switch boards, panel boards,
distribution boards, control panels,
motor control center, power control
center, bus duct, burner control
cubicle, control desk, push button
station, local control station, kiosk,
feeder pillar, SMPS, Electrical
relays and single phasing preventor
and timers, overhead transmission
line materialsincluding components,
accessories and spare parts
thereof.
w.e.f. 1.1.2008 to 29.9.2008
As amended by Noti. No. 2758 dt.
29.9.2008
SCH. II(C) Entry No. 236 4%
603. Electrical HRC fuse electrical
contact block, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
604. Electrical Insulating materials
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
605. Electrical Insulator
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
606. Electrical jointing materials,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4% 46 www.ntnonline.net 2010
www.upvatonline.com
607. Electrical kiosk, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
608. Electrical Kwh meter, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
609. Electrical local control station,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
610. Electrical motor control center,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
611. Electrical overhead transmission
line materials, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
612. Electrical panel boards, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
613. Electrical power control center,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
614. Electrical programmable logic
controller, including components,
accessories and spare parts
thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
615. Electrical push button station,
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
616. Electrical relays and single phasing
preventor and timers
w.e.f. 16.01.2009
SCH. II(C) Entry No. 271 4% 1%
617. Electrical relays, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
618. Electrical resistors (including
rheostats and potentiometers) other
than heating resistors.
w.e.f. 1.1.2008
SCH. II(B) Entry No. 12 4% 1%
619. Electrical selector switches, SCH. II(C) Entry No. 236 4% 2010 www.upvatonline.com 47
www.ntnonline.net
including components, accessories
and spare parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
620. Electrical single phasing preventor
and timers, including components,
accessories and spare parts
thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
621. Electrical SMPS, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
622. Electrical starters, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
623. Electrical strips
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
624. Electrical switch boards, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
625. Electrical Switches, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
626. Electrical thermostat, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
627. Electrical Voltmeter, including
components, accessories and spare
parts thereof.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
628. Electrical Winding wires
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(C) Entry No. 236 4%
629. Electrodes & welding equipments.
w.e.f. 1.1.2008
SCH. II(A) Entry No. 44 4% 1%
630. Electronic calculators.
w.e.f. 1.1.2008 to 29.9.2008
Omitted by Noti. No. 2758 dt.
29.9.2008
SCH. II(B) Entry No. 11 4%
631. Electronic calculators.
w.e.f. 16.01.2009
SCH. II(B) Entry No. 11 4% 1%
632. Electronic Diaries.
w.e.f. 1.1.2008
SCH. II(B) Entry No. 22 4% 1%
633. Electronic fuses.
w.e.f. 1.1.2008
SCH. II(B) Entry No. 14 4% 1% 48 www.ntnonline.net 2010
www.upvatonline.com
634. Electronic Integrated Circuits and
Micro-assemblies.
w.e.f. 1.1.2008
SCH. II(B) Entry No. 17 4% 1%
635. Electronic typewriters.
w.e.f. 1.1.2008 to 29.9.2008
SCH. II(B) Entry No. 1 4%
636. Electronic typewriters.
w.e.f. 16.01.2009
SCH. II(B) Entry No. 1 4% 1%
637. Electrostatic precipitators (Air
pollution control equipment)
w.e.f. 1.1.2008
SCH. II(

Tax Returns, Assessment, Payment and Recovery of Tax

R.44 Submission of returns-
(1) In cases of dealers mentioned or referred to in following clauses, tax periods referred to in section 24, shall be as given in each such clause:
(i) 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:
(a) 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 on the last day of the calendar month in which the dealer has become liable for payment of tax;
(b) 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;
(ii) in case of a dealer, whose aggregate of turnover, as defined in explanation given hereunder, for any assessment year is not likely to exceed one crore 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 not exceeded one crore rupees, every quarter, of the assessment year, ending on thirtieth June, thirtieth September, thirty-first December and thirty-first of March, shall be tax period;
(iii) in case of a dealer, whose aggregate of turnover, as defined in explanation given hereunder, for any assessment year is likely to exceed one crore 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 one crore rupees, every calendar month of the assessment year shall be tax a period;
(iv) in case of a dealer who has discontinued his business and in whose case-
(a) 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 on the day on which he has discontinued business, shall be the last tax period;
(b) 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 on the day on which he has discontinued business, shall be the last tax period;
Explanation: For the purpose of this rule, aggregate of turnover shall be the aggregate of–
(i) turnover of purchase of goods, the purchase of which is liable to tax under section 5 ;
(ii) turnover of sale of all other goods, except goods covered under clause (i) 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;
(iii) value of goods reported to have been distributed free of cost or gifted or stolen, destroyed or lost;
(iv) value of goods consigned outside the State otherwise than as a result of a sale; and
(v) purchase price of capital goods;
(2) Except as provided in sub rule 10 of this Rule, very 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 but is not likely to exceed one crore rupees and whose such aggregate for the assessment year or part of the assessment year, as the case may be, immediately preceding such assessment year, has not exceeded one crore 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 (ii) of sub-rule (1), deposit amount of net tax payable by him 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 sub-rule (2), shall, along with tax return of each tax period, submit 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.
(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 on 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 has been deducted
(f) Taxpayer's Identification Number of the dealer from whom amount of tax deducted
(g) Contract No. and Date (in cases of works-contracts)
(h) Bill No., if any, submitted by the seller
(i) Date of sale-invoice or bill
(j) description of goods;
(k) Amount of sale-invoice or Bill
(l) Amount of tax deducted
(m) Serial Number of Tax deduction certificate, if issued
(n) Details of amount of tax deposited
(o) Treasury challan No………….Date...................
(p) Name of bank, treasury or sub-treasury.........................
(q) 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 filed under sub-rule (2) an annual return of his turnover and tax in Form XXVI 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:
Provided 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 October 31.
(8) Dealers having more than one place of business shall include the turnover of all braches of his business in Uttar Pradesh in the return submitted for the principal place of business and shall send intimation thereof to each Assistant Commissioner 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 Assistant Commissioner having jurisdiction over the principal place of business of such person, a statement in Form XXVII on or before June 30 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 sixty days.
(10) (a)Every dealer to whom first proviso of subsection (1) of section-6 applies shall, for each quarter ending on 30th June, 30th September, 31st December and 31st of March of assessment year, submit the tax return in form XXIV-A along with annexures..
(b) Where a Company or Corporation is a dealer and deals in petroleum product manufactured or imported including crude oil, petrol, diesel, naphtha, etc shall furnish its return in form XXIV-B along with annexures. The dealer shall also submit the list of purchases and sales as provided under rule 44(3).
(11) Every dealer, who is required to submit tax return under clause(a) 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/sale invoice
(viii) Date of tax-invoice/sale invoice
(ix) Description of goods
(x) Total amount of tax-invoice/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.
(13) The Commissioner shall have power to modify or amend the format of tax return and may issue instructions regarding submission of tax return of tax period.

CA.Kanhaiyalal Gupta

CA.Kanhaiyalal Gupta (Querist)
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10 April 2012 Dear Sir,

Thank you for your prompt rely

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