FORM - XXVI

FORM - XXVI
Department of Commercial Taxes, Government of Uttar Pradesh
[See Rule-45(7) of the UPVAT Rules, 2008 and Section 24 (7) & 26 of the UPVAT Act, 2008]
Acknowledgement and self assessment of Annual Tax under Section 26 of the UPVAT Act, 2008
1-
Assessment Year
2 0
2-
Assessment Period beginning from
3-
Name / Address of the dealer
4-
Taxpayer's Identification Number [TIN]
Entitlement Certificate No.
56789101112131415161718192021222324252627-
Gross turnover of sales
Net turnover of sales
Gross turnover of purchase
Net turnover of purchase
Tax payable on net sales
Tax payable on net purchase
Taxable turnover of sale in case of transfer of right to use of goods
Tax payable in case of transfer of right to use of goods
Total tax payable (9+ 10+12)
ITC brought from last year
ITC earned during the year
Total ITC (14+15)
ITC adjusted against UPVAT
ITC adjusted against CST
ITC adjusted against UPTT
Total (17+18+19)
Net tax payable
Tax paid by deposit in Treasury
By adjustment from refund
TDS (Certificate XXXI)
Total deposit (22+23+24)
Refund/Demand
TDS as contractee
D
D
M M Y
Y
Ending on
-
2 0
D D M M Y Y
-
Date -
Name and Signature of partners/proprietor/karta etc.
Place -
Status Name of the dealer-
Receipt No. and date
Name and designation of official of the DCT
FORM - XXVI
Department of Commercial Taxes, Government of Uttar Pradesh
[See Rule-45(7) of the UPVAT Rules, 2008 and Section 24 (7) & 26 of the UPVAT Act, 2008]
Annual Tax Return
To
The Assessing Authority
Corporate circle/Sector…………………… District …………………………
Sir,
I-----------------------------------------------s/o,d/o,w/o-----------------------------(status)------------------------------- of
M/s …………………………………………………………………………........................................................ hereby,
submit the Annual Tax Return and furnish the particulars of business as follows :
1.
Assessment year
2
2.
Assessment period beginning from
3.
Name / Address of the dealer
4.
Taxpayer's Identification Number [TIN]
5.
Entitlement certificate no./date
d
d
m
m
y
y
0
-
Ending on
d
d
2
0
m m
y
y
d m m
y
y
-
6.
Details of Bank Accounts
S.N. Name & address of the branch
i
ii
iii
/
Nature of A/c
d
Account No.
7.
Details of declaration or certificate received from Department of Commercial TaxesS.N. Name of Form
Opening
Received
Used
Lost/
Surrendered
Balance
Destroyed
No.
No.
No.
Amount
No.
Total No.
Covered
1
2
3
4
5(a)
5(b)
6
7
i
XXI
ii
XXXI
iii XXXVIII
iv C
v
F
vi H
vii EI
viii EII
ix D
x
I
xi J
xii Any other Form
Note: - Annex the detail information in annexures (I - VII) whichever applicable
8.
Closing
Balance
Total No.
8
Inventories of Opening & Closing Stock, Purchase & Otherwise Receipts, Manufacturing and Sales of Goods in
Annexure (VIII to X)
9(a). Details of purchase (other than works contract and transfer of right to use of any goods)
S.N.
Particular of purchase
Purchase turnover of Purchase turnover Purchase turnover
vat goods
of non vat goods
Exempt goods
i- From registered dealer in UP
ii- From person other than registered
dealer in UP
iii- In the course of import
iv- In the course of export
Page 2 of 14
Total turn
over
v- In the course of movement of
goods from one state to another by
transfer of documents of title
vi- In the course of inter-state trade or
commerce
vii- In Ex-UP principal's A/C
viii- In UP principal's A/C
ix- Capital goods
ix- Any other purchase for any
purpose
Note: Reason to be given if the details of the purchases given here defer from those given in monthly and quarterly return
9(b). Computation of Tax on the turn over of purchase made from person other than registered dealer
S.N.
Name of commodity
Purchase turnover
Rate of tax
Amount of tax
iiiiiiivvvietc
10(a). Details of sales (other than works contract and transfer of right to use of any goods)
S.N.
Particular of sales
Turnover of Vat
Turn over of
Turn over of exempt
goods
non vat goods
goods
i- Gross sale
ii- Gross central sale
iii- Gross sales within the State(i-ii)
iii(a) To registered dealer in UP against
Total
turn over
form D
iii(b) To registered dealer without form D
iii(c) To person other than registered
dealer in UP
Note: Reason to be given if the details of the sales given here defer from those given in monthly and quarterly return
10(b). Computation of Tax on the turn over of sales (other than works contract and transfer of right to use of any goods)
S.N. Name of commodity
Type of turnover
Turnover of sales
Rate of tax
Amount of tax
iiiiiiivvvietc.
11- Total tax payable
S.N.
Particulars
i On the turn over of purchase
ii On the turnover of sale
iii Tax on transfer of right to use any goods
iv Amount of tax deducted at source
v Tax under CST Act 1956
vi Tax payable in case of works contract as per form XXVI B
vii Tax deposited by selling / purchasing commission agent for which Form V & VI has been obtained.
viii Any other tax
ix Total tax payable
Page 3 of 14
Amount
12- Details of ITC
S.N.
Particular
i- ITC brought forward from the previous assessment year
ii- ITC earned during the assessment year
iii- Total (i+ii)
iv- ITC adjusted against tax payable under CST Act for the current year
v- ITC adjusted against tax payable under UPVAT Act for the current year
vi- ITC adjusted against dues in UPTT Act
vii- ITC adjusted against any other dues
viii- ITC refunded under section 41 if any
ix- ITC refunded under section15(other than that of section 41)
x- Total (iv+v+vi+vii+viii+ix)
xi- ITC in balance (iii- x)
xii- ITC carried forward for the next year
Amount
13- Information regarding search & seizure:Detail of search, inspection and seizure in this Year, preceding Year and succeeding Year (If any) which are related to this year.
1S.N.
Date of search / inspection / seizure
Name of Authority, who has conducted search & seizure
Result
i
ii
-2Details of penalty/provisional assessment etc. and result in appeal/writ
S.N. Date of order Section in which order
Amount
Result in Appeals/writ, if pending write appeal/writ no.
High Court/
is passed
of penalty /tax
Ist Appeal
Tribunal
Settlement Commission
Supreme Court
i
ii
-14(a)- Details of deposit along with return of tax period in Treasury/Bank
S.N.
Month
Amount
TC no.
Date
Name of the Bank
1
2
3
4
5
6
1April
2May
3June
4July
5Aug
6Sept
7Octo
8Nov
9Dec
10Jan
11Feb
12Mar
Total
14(b) - Details of adjustments in Form XXXIII-A
S.N.
Month in which adjusted
Amount
Page 4 of 14
Name and address of the Branch
7
Year from which adjusted
Order no. and date in Form
XXXIII-A
14(c) - Details of TDS in Form XXXI
S.N.
Name and address of the
Contractee
Contract no. and
date
15 - Computation of Net tax payable
S.N.
Particulars
1Total amount of tax payable
2Adjustment of ITC against tax payable
3Net tax payable(1-2)
4Tax deposited in bank
5Tax deposited by way adjustment
6Tax deposited by way TDS
7Total( 4+5+6)
8Balance tax payable(3-7)
Amount of TDS
Printed No. of Form XXXI
Amount
DECLARATION
I……………………………….S/o,D/o,W/o/………………………………………Status……………………….
[i.e. proprietor, director, partner etc. as provided in rule-32(6)], do hereby declare and verify that, all the statements and
figures given in this return are true and complete to the best of my knowledge and belief and nothing has been willfully
omitted, suppressed or wrongly stated.
Date -
Name and Signature of partners/proprietor/karta etc.
Place -
Status Name of the dealer-
Note:- 1-This Return must be signed by a person who is authorized under rule 32 (6) of Uttar Pradesh Value Added Tax Rules, 2008
2-if space provided in any table is insufficient the information may be submitted in prescribed format on separate sheet.
Page 5 of 14
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Detail of Transport Memo in Form XXI received from the Department of Commercial Taxes and used in the assessment year
S.
N.
Form No.
Name & address
of Consignee
TIN of consignee
Description of
goods
Bill/ Challan No.
Date
Quantity/Measure/
Weight
Annexure I
Amount
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of Declaration (Form XXXVIII) received from the Department of Commercial Taxes and used during the assessment year
S.
N.
Number of
declaration
(Form
XXXVIII)
1
2
Name &
address of
the selling
dealer or
consignor
3
TIN
Commodity
Tax/Sale
invoice/
Date
Quantity/
Measure/
Weight as per
Form XXXVIII
4
5
6
7
Amount
Amount as per
as per
tax/sale
Form XXXVIII
invoice
8
Annexure II
Reason for the difference if
any (Attach proof )
9
10
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of declaration in Form C prescribed under The Central Sales Tax Act 1956 and used during assessment year
S.
N.
Declaration
No.
Name &
address of the
selling dealer
TIN of the
selling dealer
Commodity
Tax/Sale invoice
no. and date
Quantity/
Measure/
Weight
Amount
of tax/sale
invoice
Assessment
Year of
purchase
1
2
3
4
5
6
7
8
9
Total declaration used =
Total Amount
S. no. of
declaration
Form
XXXVIII
issued
10
Annexure III
Reason of
difference
if any
11
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of Form EI prescribed under the Central Sales Tax Act, 1956 used during assessment year
S.
N.
Form No. Name & address
(with state) of
the purchasing
dealer
1
2
3
TIN of the
purchasing
dealer
Place and State
in which
movement of
goods
commenced
4
5
Place and State Tax/Sale Description
to which the
invoice no.
of goods
goods have been and date
consigned
6
7
Total certificate used - ==
Quantity/
measure
Value of
goods
9
10
8
Annexure IV
GR/RR
Form C
Name of the
or other
received from State issuing
documents of
purchasing
Form C
other means of
dealer
transport
11
12
13
Total Amount
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT XXVI
Details of Form E-II prescribed under the Central Sales Tax Act, 1956 and used during assessment year
S.
N.
Form No.
1
2
Name &
Name &
TIN of the Name of the
address
address
purchasing place and
(with state) (with state)
dealer
state in
which
affecting a
of the
movement
sale by
purchasing
dealer
commenced
transfer of
the
document
of title to
the goods
3
4
5
Total declaration used - ==
Page 7 of 14
Annexure V
Name of
the place
and state to
which the
goods have
been
consigned
Tax/Sale
invoice no.
and date
Description
of goods
Quantity/
measure
Value of
goods
GR/RR or
other
document
of other
means of
transport
6
7
8
9
10
11
Total Amount
Declaration Name of the
in Form C
State of
received
issuing
from the
Form C
purchasing
dealer
12
13
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of Certificate in Form H prescribed under the Central Sales Tax Act, 1956 and used during assessment year
S.
N.
Certificat
e No.
Name &
address of
the selling
dealer
order no. and
date of foreign
buyer
1
2
3
4
TIN of
the
selling
dealer
Descriptio
Tax/Sale
n of goods invoice no. and
date
5
6
Total certificates used - ==
Annexure VI
Quantity/
Measure/
Weight
Amount of
tax/sale
invoice in
Rs.
/foreign
currency
Name of the airline
/ship /railway /goods
vehicle or other means
of transport through
which the export has
taken place
No. and date of air consignment note/bill of
lading/railway receipt or goods vehicle record or
postal receipt or any other document in proof of
export of goods across the customs frontier of India
8
9
10
11
7
Total Amount
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of declaration Form "F" used during assessment year
S.
N.
Declaration No.
Name &
address of
consignor
dealer
TIN of
consignor
and its
effective
date
Transfer
invoice/
date
Descriptio
n of goods
Quantity/
Measure/
Weight
Amount/
estimated
amount
1
2
3
4
5
6
7
8
Page 8 of 14
Name
of
airline/railway/good
s vehicle or other
means of transport
through
which
goods have been
received
9
Annexure VII
No. and date of air consignment note/ railway
receipt or goods vehicle record or postal
receipt or any other document in proof of
receipt of goods
10
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Tally of the goods in trading
S. N.
Value
Received
By Stock Transfer or
Otherwise
Value
5
6
Opening Stock
By Purchase
1
Name of the
Commodity According
to rate of tax
2
Value
3
4
Annexure VIII
Disposal otherwise
Closing stock
Value
Sale/consumption in
manufacturing/
processing/packing
Value
Value
Value
7
8
9
10
Total
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Quantitative tally of the goods in manufacturing/processing/packing
S.
N.
Opening Stock
By Purchase
Name of the Quantity/
Commodity Measure
According to
rate of tax
1
2
3
Total
Page 9 of 14
Value
Quantity/
Measure
Value
4
5
6
Received
By Stock Transfer or
Otherwise
Quantity/
Value
Measure
7
8
Total
Quantity/
Measure
Value
9
10
Annexure VIIIA
Sale/consumption in Disposal otherwise
manufacturing/
processing/packing
Quantity/ Value Quantity/ Value
Measure
Measure
11
12
13
14
Closing stock
Quantity/
Measure
Value
15
16
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Inventories of the closing stock (in same form and condition)
S.N.
Name of the Commodity
According to rate of tax
2
1
Annexure IX
Value of the commodity in column 2
3
123etc
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Inventories of the closing stock (finished / semi finished / waste / by product etc.) for manufacturer
S.N.
Name of the commodity
1
2
123etc
Total
Quantity/ Measure of the Commodity in Stock
3
Annexure X
Amount
4
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
List of Certificate in Form 'D', received from purchasing dealer, for claiming reduction or exemption from the rate of tax
S.N.
Name and address of the
purchasing dealer
TIN and date of
validity
Sale invoice
no. and date
Description of
goods
Measure/
Quantity
Sale amount
in Rs.
1
2
3
4
5
6
7
Page 10 of 14
Rate of
tax
charged
8
Annexure XI
Amount of
tax
Total
Amount
9
10
Printed No.
of
Form 'D'
11
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
List of sales return
S.
N.
Name and address of the dealer TIN of the dealer
to whom goods have been sold
1
2
3
Annexure XII
Description of the
goods
Tax / Sale
invoice and
Date
Quantity/
Measure of
goods return
Amount of
goods
return
Amount of
tax in respect
of goods
return
Date of
receipt of
goods
returned
4
5
6
7
8
9
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
S.N.
Name of the
Commodity
according to
rate of tax
1
2
Value of goods
3(a)
Tax paid or payable
3(b)
Value of goods
4(a)
Total
Note: - If space provided is not sufficient the information is to be submitted in the above format separately
Page 11 of 14
Annexure XIII
Computation of ITC in case of taxable goods other than non vat goods and
capital goods, purchased within UP and sold in same form and condition
Purchased from registered dealer
Purchased from person other than registered dealer
against tax invoice
against purchase invoice
Tax paid to Treasury
4(b)
Total input tax credit
[3(b)+4(b)]
3
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
S.N.
1
Annexure XIV
Computation of ITC in case of taxable goods other than non vat goods and capital goods,
purchased within UP and used in manufacturing/processing/packing of vat goods
Total input
Purchased from registered dealer
Purchased from person other than
Name of goods used in
tax credit
against tax invoice
registered dealer against purchase
manufacturing/packing/
invoice
processing of goods in col.2
Measure /
Value of Tax paid or
Measure /
Value Tax paid 3(c)+3(f))
Quantity
goods
payable to
Quantity
of
to
registered
goods Treasury
dealer
2
3(a)
3(b)
3(c)
3(d)
3(e)
3(f)
4
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
S.N.
1
Page 12 of 14
Computation of RITC where taxable goods other than non vat goods and capital goods are disposed of
otherwise than by way of sale
Goods disposed of otherwise than by
Rate of tax
Amount of
Amount of
Amount of
way of sale
payable under
admissible ITC
ITC claimed
reverse input
the Act
tax credit
(5-4)
Name Purchase value exclusive of
tax
2(a)
2(b)
3
4
5
6
Annexure XV
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
S.N.
1
123-
Name of the
manufactured/pro
cessed/packed vat
goods
2
Annexure XVI
Computation of RITC where manufactured/processed/packed taxable goods other than non vat
goods and capital goods are disposed of otherwise than by way of sale
Goods used in manufacturing/ processing/ packing of
Rate of tax
Admissible
Amount
goods mentioned in col.2
payable under
ITC
of ITC
the Act on the
claimed
Name
Quantity/Measure
Purchase value
goods (col. 3)
exclusive of tax
3(a)
3(b)
3(c)
4
5
6
Amount of
reverse input
tax credit
(6-5)
7
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
ITC on capital goods (only in case of manufacturer)
S.N.
1
Description
of goods
2
Total
Page 13 of 14
Quantity/
Measure
3a
Purchase
Value excluding
tax
3b
Amount of tax paid to
Registered dealer
4a
Treasury
4b
Annexure XVII
Amount of input tax on
capital goods
ITC on capital goods
Amount of
installment
5a
5b
5b
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
RITC on capital goods (only in case of manufacturer)
S.N.
Description
of goods
1
2
Purchase of capital goods
Quantity/
Value excluding
Measure
tax
3a
3b
Amount of tax paid to
Registered
dealer
4a
Treasury
4b
Annexure XVIII
Disposal of capital goods otherwise than in
capital goods
Quantity/
Measure
5a
Value
excluding tax
5b
Input
tax
5c
Amount of
RITC
Amount of
installment
6b
5b
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Computation of ITC earned during the assessment year
Particular
2
S. N.
1
123456789101112131415-
Amount of ITC as per Annexure XIII
Amount of ITC as per Annexure XIV
Installments of ITC on the stock held in the opening stock on the date of commencement of the Act
Installments of ITC on the stock held in the opening stock on the date when the dealer becomes liable to tax after the
commencement of the Act
Installments of ITC on the closing stock on the date on which period of composition under section 6 terminates
Installment of ITC in case of capital goods if any
Any other ITC
Total ITC (1+2+3+4+5+6+7)
Amount of RITC as per Annexure XVI
Amount of RITC as per Annexure XVII
Amount of RITC on the closing stock on the date of discontinuance of business
RITC on capital goods
Any other RITC
Total RITC (9+10+11+12+13)
ITC earned(8-14)
Page 14 of 14
Annexure XIX
Amount
3