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 0
2- Assessment Period beginning from
D D M M Y Y Ending on
D D M M Y Y
3- Name / Address of the dealer
-
Taxpayer's Identification Number [TIN] 4-
Entitlement Certificate No.
5- Gross turnover of sales
6- Net turnover of sales
7- Gross turnover of purchase
8- Net turnover of purchase
9- Tax payable on net sales
10- Tax payable on net purchase
11- Taxable turnover of sale in case of transfer of right to use of goods
12- Tax payable in case of transfer of right to use of goods
13- Total tax payable (9+ 10+12)
14- ITC brought from last year
15- ITC earned during the year
16- Total ITC (14+15)
17- ITC adjusted against UPVAT
18- ITC adjusted against CST
19- ITC adjusted against UPTT
20- Total (17+18+19)
21- Net tax payable
22- Tax paid by deposit in Treasury
23- By adjustment from refund
24- TDS (Certificate XXXI)
25- Total deposit (22+23+24)
26- Refund/Demand
27- TDS as contractee
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 0 - 2 0
2. Assessment period beginning from
d d M m y y Ending on
d d m m y y
3. Name / Address of the dealer
-
4. Taxpayer's Identification Number [TIN]
5. Entitlement certificate no./date
/ d d m m y y
Date - Name and Signature of partners/ proprietor/ karta etc.
Place - Status -
Name of the dealer-
6. Details of Bank Accounts
S.N.
Name & address of the branch Nature of A/c Account No.
i
ii
iii
7. Details of declaration or certificate received from Department of Commercial Taxes-
Op
enin
g
Ba
lan
ce
Re
ce
ive
d
Use
d
Lo
st/
De
str
oye
d
Su
rren
de
red
Clo
sin
g
Ba
lan
ce
S.N
.
Nam
e o
f F
orm
No.
No.
No.
Am
oun
t C
ove
red
No.
To
tal N
o.
To
tal N
o.
1 2 3 4 5(a) 5(b) 6 7 8
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. 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 vat
goods
Purchase turnover of
non vat goods
Purchase turnover
Exempt goods
Total turn over
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
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
i-
ii-
iii-
iv-
v-
etc
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 goods
Turn over of non vat
goods
Turn over of exempt goods
Total
turn over
i- Gross sale
ii- Gross central sale
iii- Gross sales within the State(i-ii)
iii(a) To registered dealer in UP against 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
11- Total tax payable
S.N. Particulars Amount
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.
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
i-
ii-
iii-
iv-
v-
vi-
etc.
which Form V & VI has been obtained.
viii Any other tax
ix Total tax payable
12- Details of ITC
S.N. Particular Amount
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
13- Information regarding search & seizure:-
1- Detail of search, inspection and seizure in this Year, preceding Year and succeeding Year (If any) which are related to this year.
S.N.
Date of search / inspection / seizure
Name of Authority, who has conducted search & seizure
Result
i
ii
--
2- Details of penalty/provisional assessment etc. and result in appeal/writ
Result in Appeals/writ, if pending write appeal/writ no.
S.N.
Date of
order
Section in which order
is passed
Amount of penalty
/tax
Ist A
pp
ea
l
Tri
bun
al
Se
ttle
me
nt
Co
mm
issio
n
Hig
h C
ou
rt/
Su
pre
me
Co
urt
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
Name and address of the Branch
1 2 3 4 5 6 7
1- April
2- May
3- June
4- July
5- Aug
6- Sept
7- Octo
8- Nov
9- Dec
10- Jan
11- Feb
12- Mar
Total
14(b) - Details of adjustments in Form XXXIII-A
S.N. Month in which adjusted
Amount 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
Amount of TDS Printed No. of Form XXXI
15 - Computation of Net tax payable
S.N. Particulars Amount
1- Total amount of tax payable
2- Adjustment of ITC against tax payable
3- Net tax payable(1-2)
4- Tax deposited in bank
5- Tax deposited by way adjustment
6- Tax deposited by way TDS
7- Total( 4+5+6)
8- Balance tax payable(3-7)
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.
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
.
Fo
rm N
o.
Na
me &
ad
dre
ss o
f
Con
sig
ne
e
TIN
of
co
nsig
nee
De
scri
ptio
n o
f g
oo
ds
Bill
/ C
ha
llan
N
o.
Date
Qu
an
tity
/Me
asu
re/
We
igh
t
Am
ou
nt
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.
Nu
mb
er
of
de
cla
ratio
n
(Form
XX
XV
III)
Na
me &
ad
dre
ss
of
the
se
llin
g d
ea
ler
or
co
nsi
gno
r
TIN
Co
mm
odity
Ta
x/S
ale
in
voic
e/
Da
te
Qua
ntity
/ M
ea
su
re/
We
igh
t a
s p
er
Fo
rm X
XX
VII
I
Am
oun
t as p
er
Fo
rm
XX
XV
III
Am
ou
nt
as p
er
tax/s
ale
in
voic
e
Re
aso
n f
or
the
diffe
rence
if
an
y (
Att
ach
pro
of
)
1 2 3 4 5 6 7 8 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
.
De
cla
ratio
n N
o.
Nam
e &
ad
dre
ss o
f th
e
se
llin
g d
eale
r
TIN
of
the
se
llin
g d
ea
ler
Com
mod
ity
Ta
x/S
ale
in
voic
e n
o.
and
da
te
Q
ua
ntity
/ M
ea
sure
/ W
eig
ht
Am
ou
nt
of
tax/s
ale
invo
ice
Asse
ssm
en
t Y
ea
r o
f p
urc
hase
S.
no.
of
de
cla
ratio
n F
orm
X
XX
VII
I is
sue
d
Rea
so
n o
f d
iffe
rence
if
an
y
1 2 3 4 5 6 7 8 9 10 11
Total declaration used =
To
tal
Am
ou
nt
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
.
Fo
rm N
o.
Na
me &
ad
dre
ss
(with
sta
te)
of
the
p
urc
ha
sin
g d
eale
r
TIN
of
the
pu
rch
asin
g d
ea
ler
Pla
ce a
nd
Sta
te in w
hic
h m
ove
men
t of
go
od
s c
om
me
nce
d
Pla
ce
an
d S
tate
to
whic
h t
he
goo
ds
ha
ve
bee
n c
on
sig
ne
d
Tax/S
ale
invo
ice
no
. an
d d
ate
Descri
ptio
n o
f g
oo
ds
Qu
an
tity
/ m
ea
sure
Va
lue
of
go
ods
GR
/RR
or
oth
er
do
cum
en
ts o
f o
ther
me
an
s o
f tr
ansp
ort
Fo
rm C
rece
ive
d f
rom
purc
ha
sin
g
dea
ler
Na
me o
f t
he S
tate
issuin
g F
orm
C
1 2 3 4 5 6 7 8 9 10 11 12 13
Total certificate used - == 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
.
Na
me
& a
dd
ress (
with
sta
te)
a
ffectin
g
a s
ale
by t
ransfe
r o
f th
e
do
cum
en
t of
title t
o t
he
go
ods
Na
me
& a
ddre
ss (
with s
tate
) o
f th
e
pu
rch
asin
g d
ea
ler
TIN
of
the
purc
ha
sin
g d
eale
r
Na
me
of
the p
lace
an
d s
tate
in
w
hic
h m
ovem
en
t co
mm
en
ced
Na
me
of
the p
lace a
nd
sta
te t
o
wh
ich t
he g
oo
ds h
ave
be
en
co
nsig
ned
Ta
x/S
ale
in
voic
e n
o.
and
da
te
De
scr
iption
of
goo
ds
Qu
an
tity
/ m
easu
re
Va
lue
of
goo
ds
GR
/RR
or
oth
er
do
cum
en
t o
f o
ther
me
an
s o
f tr
an
spo
rt
De
cla
ratio
n in F
orm
C r
eceiv
ed
fro
m
the
pu
rch
asin
g d
ea
ler
Na
me o
f th
e S
tate
of is
su
ing
Fo
rm C
1 2 3 4 5 6 7 8 9 10 11 12 13
Total declaration used - == Total Amount
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
.
Ce
rtific
ate
No
.
Na
me
& a
ddre
ss
of
th
e s
elli
ng
de
ale
r
ord
er
no
. a
nd
date
of
fore
ign b
uye
r
TIN
of
the
se
llin
g
de
ale
r
De
scri
ptio
n o
f g
oo
ds
Ta
x/S
ale
invo
ice
no
. a
nd
date
Qu
an
tity
/ M
ea
su
re/
We
igh
t
Am
oun
t o
f ta
x/sale
invo
ice
in R
s. /fo
reig
n
cu
rre
ncy
Na
me
of
the
air
line
/sh
ip /
railw
ay /
go
ods
ve
hic
le o
r o
ther
me
ans o
f tr
an
sp
ort
thro
ug
h w
hic
h t
he e
xp
ort
has t
ake
n p
lace
No.
and
da
te o
f a
ir c
on
sig
nm
ent
note
/bill
o
f la
din
g/r
ailw
ay r
ece
ipt
or
goo
ds v
ehic
le
record
or
posta
l re
ce
ipt
or
any o
the
r d
ocum
en
t in
pro
of
of
exp
ort
of
go
od
s
acro
ss t
he
cu
sto
ms f
ron
tie
r o
f In
dia
1 2 3 4 5 6 7 8 9 10 11
Total certificates used - == Total Amount
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Details of declaration Form "F" used during assessment year
S.N
.
De
cla
ration
No.
Na
me &
ad
dre
ss
of
con
sig
no
r d
ea
ler
TIN
o
f co
nsig
nor
and
its
eff
ective
da
te
Tra
nsfe
r in
voic
e/
da
te
Descri
ptio
n o
f g
oo
ds
Qu
antity
/ M
ea
sure
/We
igh
t
Am
ou
nt/
estim
ate
d a
mo
un
t
Na
me
of
air
line/r
ailw
ay/
goo
ds
veh
icle
or
oth
er
me
an
s of
tran
sp
ort
th
rou
gh
wh
ich
go
ods
ha
ve
be
en
rece
ive
d
No
. a
nd
da
te o
f air
co
nsig
nm
en
t n
ote
/ ra
ilwa
y r
ece
ipt
or
goo
ds
ve
hic
le r
ecord
or
po
sta
l rece
ipt o
r a
ny o
the
r d
ocu
me
nt
in p
roof
of
rece
ipt
of
go
od
s
1 2 3 4 5 6 7 8 9 10
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Tally of the goods in trading
Received Opening Stock
By
Pu
rch
ase
By
Sto
ck
Tra
nsf
er
or
Oth
erw
ise
To
tal
Sa
le/c
on
sum
ption in
m
an
ufa
ctu
rin
g/
pro
ce
ssin
g/p
ackin
g
Dis
po
sa
l oth
erw
ise
Clo
sin
g s
tock
S.
N.
Nam
e o
f th
e
Co
mm
odity
Accord
ing
to
ra
te o
f ta
x
Va
lue
V
alu
e
Value Value Value Value Value
1 2 3 4 5 6 7 8 9 10
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Quantitative tally of the goods in manufacturing/processing/packing
Received Opening Stock
By P
urc
ha
se
By S
tock
Tra
nsfe
r or
Oth
erw
ise
To
tal
Sa
le/c
on
sum
ptio
n in
m
anu
factu
rin
g/
pro
cessin
g/p
ackin
g
Dis
po
sa
l o
the
rwis
e
Clo
sin
g s
tock
S.
N.
Nam
e o
f th
e
Co
mm
od
ity
Acco
rdin
g t
o r
ate
o
f ta
x
Qu
an
tity
/ M
ea
sure
Va
lue
Qu
an
tity
/Me
asu
re
Va
lue
Qu
an
tity
/ M
ea
sure
Va
lue
Qu
an
tity
/Me
asu
re
Va
lue
Qu
an
tity
/Me
asu
re
Va
lue
Qu
an
tity
/Me
asu
re
Va
lue
Qu
an
tity
/Me
asu
re
Va
lue
1 2 3 4 5 6 7 8 9 10
11 12 13 14 15 16
Total
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
Value of the commodity in column 2
1 2 3
1-
2-
etc
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
Quantity/ Measure of the Commodity in Stock
Amount
1 2 3 4
1-
2-
etc
Total
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
an
d d
ate
of
va
lidity
Sale
in
vo
ice
no.
an
d
date
Descri
ptio
n o
f g
oo
ds
Me
asure
/ Q
ua
ntity
Sa
le a
mo
un
t in
Rs.
Ra
te o
f ta
x c
ha
rge
d
Am
ou
nt
of
tax
To
tal A
mo
un
t
Pri
nte
d N
o.
Of
Fo
rm 'D
'
1 2 3 4 5 6 7 8 9 10 11
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT – XXVI
List of sales return S
.N.
Name and address of
the dealer to whom goods have been
sold
TIN of the
dealer
De
scr
iption
of
the
g
oo
ds
Tax /
Sale
in
vo
ice
an
d
Da
te
Qu
an
tity
/Me
asu
re o
f g
ood
s r
etu
rn
Am
oun
t o
f g
ood
s
retu
rn
Am
ou
nt
of
tax in
resp
ect
of
go
ods
retu
rn
Da
te o
f r
ece
ipt
of
go
ods r
etu
rned
1 2 3 4 5 6 7 8 9
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
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
Note: - If space provided is not sufficient the information is to be submitted in the above format separately
S.N. Name of the Commodity according to rate of tax
Purchased from registered dealer
against tax invoice
Purchased from person other than registered
dealer against purchase invoice
Total input tax credit
Value of goods
Tax paid or payable
Value of goods
Tax paid to Treasury
[3(b)+4(b)]
1 2 3(a) 3(b) 4(a) 4(b) 3
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
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
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
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
way of sale
S.N.
Name
Purchase value
exclusive of tax
Rate of tax
payable under the
Act
Amount of admissible
ITC
Amount of ITC
claimed
Amount of
reverse input tax
credit
(5-4)
1 2(a)
2(b) 3 4 5 6
Purchased from registered dealer against tax invoice
Purchased from person other than registered
dealer against purchase invoice
Total input tax
credit
S.N.
Name of goods used in
manufacturing/packing/
processing of goods in col.2
Me
asu
re /
Q
ua
ntity
Va
lue
of
go
ods
Ta
x p
aid
or
pa
yab
le t
o
reg
iste
red
de
ale
r
Me
asu
re /
Qu
antity
Va
lue
of
go
ods
Ta
x p
aid
to
T
rea
sury
3(c
)+3
(f))
1 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
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 goods mentioned in col.2
S.N
.
Nam
e o
f th
e
ma
nu
factu
red
/pro
ce
sse
d/
packe
d v
at
go
od
s
Na
me
Qu
an
tity
/Mea
su
re
Pu
rch
ase
valu
e
excl
usi
ve
of
tax
Ra
te o
f ta
x
pa
ya
ble
u
nd
er
the
Act
on t
he
go
od
s
(co
l. 3
)
Ad
mis
sib
le I
TC
Am
ou
nt
of
ITC
cla
imed
Am
ou
nt
of
reve
rse in
put
tax c
redit
(6-5
)
1 2 3(a) 3(b) 3(c) 4 5 6 7
1-
2-
3-
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
ITC on capital goods (only in case of manufacturer)
Purchase
Amount of tax paid to
S.N
.
Descri
ptio
n o
f go
od
s
Qu
an
tity
/
Mea
su
re
Valu
e e
xclu
din
g
tax
Re
gis
tere
d
de
ale
r
Tre
asu
ry
Am
ou
nt
of
inp
ut
tax o
n c
ap
ita
l g
ood
s
ITC
on c
ap
ital
go
od
s
Am
oun
t of
insta
llmen
t
1 2 3a 3b 4a 4b 5a 5b 5b
To
tal
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
RITC on capital goods (only in case of manufacturer)
Purchase of capital goods
Amount of tax paid to
Disposal of capital goods otherwise
than in capital goods
S.N
.
De
scri
ptio
n o
f g
ood
s
Qu
an
tity
/ M
ea
su
re
Va
lue
exclu
din
g t
ax
Re
gis
tere
d
de
ale
r
Tre
asury
Qua
ntity
/
Me
asure
Va
lue
exclu
din
g t
ax
Inp
ut
tax
Am
ou
nt
of
RIT
C
Am
ou
nt
of
insta
llme
nt
1 2 3a 3b 4a 4b 5a 5b 5c 6b 5b
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI
Computation of ITC earned during the assessment year
S. N. Particular Amount
1 2 3
1- Amount of ITC as per Annexure XIII
2- Amount of ITC as per Annexure XIV
3- Installments of ITC on the stock held in the opening stock on the date of commencement of the Act
4- 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
5- Installments of ITC on the closing stock on the date on which period of composition under section 6 terminates
6- Installment of ITC in case of capital goods if any
7- Any other ITC
8- Total ITC (1+2+3+4+5+6+7)
9- Amount of RITC as per Annexure XVI
10- Amount of RITC as per Annexure XVII
11- Amount of RITC on the closing stock on the date of discontinuance of business
12- RITC on capital goods
13- Any other RITC
14- Total RITC (9+10+11+12+13)
15- ITC earned(8-14)
UPVAT XXVI-A
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 for traders exclusively dealing purchase and sale within the UP
1- Assessment Year 2 0 - 2 0
2- Assessment Period begins from
D D M M Y Y Ending on
D D M M Y Y
3- Name / Address of the dealer
-
4- Taxpayer's Identification Number [TIN]
5- Gross turnover of sales
6- Net turnover of sales
7- Gross turnover of purchase
8- Net turnover of purchase
9- Tax payable on net sales
10- Tax payable on net purchase
11- Total tax payable (9+ 10)
12- ITC brought from last year
13- ITC earned during the year
14- Total ITC (12+13)
15- ITC adjusted against UPVAT
16- ITC adjusted against UPTT
17- Total (15+16)
18- Net tax payable
19- Tax paid by deposit
20- By adjustment from refund
21- Total deposit (19+20)
22- Refund/Demand
Name and signature of partner /proprietor/karta etc
Name & style of the dealer (status) ………………
TIN…………………………………………...........
Name and signature of the official
Receipt no &date ------------------
UPVAT XXVI-A
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 for Traders dealing exclusively in purchase and sale of goods within U.P.
To
Assessing Authority
sector…………………… District ………………
Sir,
I-------------------------s/o,d/o,w/o-----------------------------(status)----------------------- of M/s ……………………………………………………... .............................. .............. hereby, submit Annual Tax Return and furnish the particulars of business as follows:
1. Assessment year 2 0 - 2 0
2. Assessment period begins from
d d m m y y Ending on
d d m m y y
3. Name / Address of the dealer
-
4. Taxpayer's Identification Number [TIN]
Constitution of dealer 5.
6. Details of Bank Accounts
S.N. Name & address of the branch Nature of A/c Account No.
i
ii
iii
7. Profit & Loss account and balance sheet (attach)
8. Tally of goods in trading (annexure I)
9(a). Details of purchase
S.N. Particular of purchase Vat goods
(in Rs.)
Non vat goods
(in Rs.)
Exempt goods
(in Rs.)
Total
(in Rs.)
i- from registered dealer in UP
ii- from person other than registered dealer in UP
iii- any other purchase for any purpose
Note: - Reason to be given if the details of purchases given here differ from those given in monthly and quarterly return
9(b). Details of sales
S.N. Particular of sales Vat goods
(in Rs).
Non vat goods
(in Rs.)
Exempt goods
(in Rs.)
Total
(in Rs.)
i- To registered dealer in UP
ii- to person other than registered dealer in UP
iii- any other sale in UP
Note: - Reason to be given if the details of sales given here differ from those given in monthly and quarterly return
10(a). Computation of tax payable on purchase from person other than registered dealer
S.N. Name of commodity
Purchase turnover rate of tax amount of tax
i-
i-
iii-
iv-
v-
Total
10(b). Computation of Taxable sale and tax payable on sale
S.N. Name of commodity
Turnover of sales of Non-vat
goods
Turn over of sales of Vat
goods
rate of tax
amount of tax
i-
ii-
iii-
iv-
v-
vi-
etc.
Total
11- Details of ITC
S.N. Particular Amount
i- ITC brought forward
ii- ITC earned during assessment year
iii- total (i + ii)
iv- ITC adjusted against tax payable in UPVAT for current year
v- ITC adjusted against dues in UPTT
vi- ITC adjusted against any other dues
vii- ITC refunded under section15(other than section 41)
viii Total (iv+ v + vi + vii)
ix- ITC in balance(iii-viii)
x- ITC carried forward for next year
12- Information regarding search & seizure:-
1- Detail of search, inspection and seizure in this Year, preceding Year and succeeding Year (If any) which are related to this year.
S.N.
Date of search / inspection / seizure
Name of Authority, who has conducted search & seizure
Result
I
Ii
--
2- Details of penalty/provisional assessment etc. and result in appeal/writ
Result in Appeals/writ, if pending write appeal/writ no.
S.N.
Date of order
Section in which order is passed
Amount
of penalty /tax
Ist Appeal
Tribunal
Settlement Commission
High Court/
Supreme Court
I
Ii
--
13(a)-Details of deposit along with return of tax period in Treasury/bank
S.N. Month Amount in Rs. TC no.
Date Name of the bank
address of the branch
i April
ii May
iii June
iv July
v August
vi September
vii October
viii November
ix December
x January
xi February
xii March
Total
13(b) - Detail of adjustments in Form XXXIII-A
S.N. Month in which adjusted Amount Year from which adjusted
i-
ii-
iii-
14- Total tax paid
serial no.
Deposit in Treasury/bank
Deposit by adjustment Total (2+3)
1 2 3 4
15- Computation of net tax payable
Tax payable
ITC adjusted
net payable
Tax deposited /adjusted
Demand/Refund
2 3 4 5 6
Annexure:-
(1) Annexure I to IV
(2) Compulsory Audit Report under section 21(17) if turnover is more than one crore
(3) List purchases from registered dealer in the format annexure A attached to form XXIV, if has not submitted along with return of tax period ot there is variation in the purchase
(4) Balance sheet and profit loss account
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, to the best of my knowledge and belief all the statements and figures given in this return are true and complete and nothing has been willfully omitted 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 format or table is not sufficient the relevant information may be submitted in same format on separate sheet.
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-A
Tally of goods in trading
Received Opening Stock
By
Pu
rch
ase
Oth
erw
ise
To
tal
Sale
Dis
po
sal
oth
erw
ise
Clo
sin
g s
tock
S.
N.
Nam
e o
f th
e
Co
mm
od
ity
Acc
ord
ing
to r
ate
of
tax
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
1 2 3 4 5 6 7 8 9 10
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-A
Computation of ITC in case of taxable goods other non vat goods and capital goods, purchased within the UP and sold in same form and condition
S.N. Name of the
commodity according to rate of
tax
purchased from registered dealer
against tax invoice
purchased from person other than registered
dealer against purchase invoice
Total input tax
credit
value of goods
tax paid or payable
value of goods
tax paid to Treasury
(4+6)
1 2 3 4 5 6 7
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-A
Computation of RITC where taxable goods other than non vat goods and capital goods are disposed of otherwise than by way of sale
S.N
.
Na
me o
f th
e g
oo
ds
P
urc
ha
se v
alu
e o
f g
oo
ds (
exclu
siv
e o
f ta
x)
dis
po
sed
of
oth
erw
ise
th
an b
y w
ay
of
sa
le
Va
lue
of
go
od
s
dis
po
sed
of
oth
erw
ise
th
an b
y w
ay
of
sa
le
Ra
te o
f ta
x
pa
ya
ble
un
de
r th
e A
ct
Am
ou
nt
of
ad
mis
sib
le
ITC
Am
ou
nt
of
ITC
cla
imed
Am
ou
nt o
f re
ve
rse in
pu
t ta
x c
red
it(7
-6)
1 2 3 4 5 6 7 8
i
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-A
Computation of ITC earned during the assessment year
S.N. Particular ITC
1 2 3
1- Amount of ITC on purchase during the assessment year
2- Installments of ITC on the stock held in the opening stock on the date of commencement of the Act
3- 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
4- Installments of ITC on the stock held in the closing stock on the date of end of compounding scheme under section 6 of the Act
5- any other ITC
6- Total ITC (1+2+3+4+5)
7- RITC
8- RITC in case of discontinuance of business
9- any other RITC
10- Total RITC earned(7+8+9)
11- ITC earned(6-10)
UPVT- XXVI-B
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 for works contractors/Transfer of right to use
1- Assessment Year 2 0 - 2 0
2- Assessment Period begins from
D D M M Y Y Ending on
D D M M Y Y
3- Name / Address of the dealer
-
4- Taxpayer's Identification Number [TIN]
5- Gross turnover of purchase
6- Net turnover of purchase
7- Tax payable on net purchase
8- Taxable turnover of sale
9- Tax payable
10- Total amount received or receivable in case of dealer opting composition scheme
11- Amount of composition money in case of dealer opting composition scheme
12- Total tax payable (7+9+ 11)
13- ITC brought from last year
14- ITC earned during the assessment year
15- Total ITC (13+14)
16- ITC adjusted against UPVAT
17- ITC adjusted against CST
18- ITC adjusted against UPTT
19- Total (18+19+20)
20- Net tax payable
21- Tax paid by deposit
22- By adjustment from refund
23- TDS (Certificate XXXI)
24- Total deposit (21+22+23)
25- Refund/Demand
26- TDS as contractee
Name and signature of partner /proprietor/karta etc
Name & style of the dealer (status) ………………
TIN…………………………………………...........
Receipt no. and date
Name and designation of official of the DCT
UPVAT XXVI-B
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 for the works contractors / Transfer of right to use
To
The Assessing Authority
Sector…………………… District …………………………
Sir,
I-----------------------------------------------s/o,d/o,w/o-----------------------------status---M/s…………………………………………………………………………........................................................hereby, submit Annual Tax Return and furnish the particulars of business as follows:
5. Assessment year 2 0 - 2 0
6. Assessment period beginning from
d d m m y y Ending on
d d m m y y
7. Name / Address of the dealer
-
8. Taxpayer's Identification Number [TIN]
5. Constitution of dealer
6. Details of Bank Accounts in which refund is to be credited
S.N. Name & address of the branch Nature of A/c Account No.
i
ii
iii
iv
v
7. Detail of declaration or certificate received from Department of Commercial Taxes-
Op
en
ing
B
ala
nce
Re
ceiv
ed
Used
Lo
st/
D
estr
oye
d
Surr
end
ere
d
Clo
sin
g
Ba
lan
ce
S.N
.
Na
me o
f F
orm
No. No. No. Amount Covered
No. Total No. Total No.
1 2 3 4 5(a) 5(b) 6 7 8
i XXXI
ii XXXVIII
iii C
Note: - Annex the detail information in annexure I, II, III
8. Profit & Loss account and balance sheet (attach copy)
9. Tally of commodities in opening stock and sold or disposed of in Annexure IV
10(a). Details of purchase
S.N. Particular of purchase Vat goods
(in Rs.)
Non vat goods (in
Rs.)
Exempt goods
(in Rs.)
Total
(in Rs.)
i- from registered dealer in UP
ii- from person other than registered dealer in UP
iii- in course of import out of India
iv- in course of movement of goods from one state to another
v- in course of inter-state trade or commerce
vi- any other purchase for any purpose
Note: Reason to be given if the details of the purchase given here defer from those given in monthly and quarterly return
10(b)- computation of tax on the turnover
S.N. Name of commodity
Purchase turnover
rate of tax amount of tax
i-
ii-
iii-
iv-
v-
vi-
etc.
11a- Computation of taxable turnover in case of transfer of right to use of any goods
S.N. Particular Amount
1- Gross Turnover
2- Deduct if included in the gross turnover
i- the amount representing the amount receivable in respect of transfer of right to use any exempt goods;
ii- amount receivable as penalty for defaults in payments or as damages or any loss caused to the goods by the person to whom such transfer was made;
iii- amount receivable in respect of transfer, delivery or supply of goods under the contract or agreement of transfer of right to use goods for any purpose where such transfer, by the lessor to the lessee, is made as a result of a sale–
(a) in the course of inter-state trade or commerce;
(b) outside the State; or
(c) in the course of export of the goods out of the territory of India or in the course of import of goods into the territory of India.
iv Total (i+ii+ii)
v Taxable turnover = i-iv
11b- Computation of tax in case of transfer of right to use of any goods under UPVAT Act, 2008
S.N. Name of commodity Taxable turn over
Rate of tax Amount of tax
i-
ii-
iii-
etc Total
12- Total tax payable
S.N. Particulars Amount
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 Any other tax
viii Total tax payable
13(a). Computation of taxable turnover in case of works contract
S.N. Particulars Amount
1 2 3
1- total amount received or receivable
2- deduct
i- all amounts representing the value of goods consumed in execution of the works contract; contract; in which property in goods is not transferred in the execution of the works contract;
ii- all amounts representing the value of exempt goods and amount of profit thereon;
iii- all amounts representing the rent paid or payable in respect of machinery and other equipments taken on hire for use in the execution of such works contract;
iv- all amounts representing the value of service and labor and profit thereon;
v- all amounts representing the value of goods in which property has been transferred in the execution of the works contract as a result of sale in the course of inter-state trade or commerce;
vi- all amounts representing the value of goods in which property has been transferred in the execution of the works contract as a result of sale in the course of export of goods out of the territory of India
vii- all amounts representing the value of goods in which property has been transferred as a result of a sale outside the State;
viii- all amounts representing the value of non-vat goods purchased from within the State in the circumstances in which the dealer executing the works contact himself is liable to pay tax on turnover of purchase of such goods;
ix- all amounts representing value of non vat goods where such goods are purchased by the dealer from a registered dealer.
x- the amount representing the cost of establishment and other similar expenses of the contractor to the extent it is relatable to supply of labor and services, and profit thereon.
3- total ( i to x of 2)
4- turnover (1-3) under UPVAT Act, 2008.
Note: Reason to be given if the details of the sales value given here defer from those given in monthly and quarterly return
13(b). Computation of Tax on the turnover of sale in works contract under UPVAT Act
S.N. name of commodity taxable turnover of sale
rate of tax amount of tax
i-
ii-
iii-
iv-
etc. Total
13(c). Computation of Tax on the turnover of sale under the CST Act
S.N. name of commodity particular of turnover
turnover rate of tax
amount of tax
i-
ii-
iii-
iv-
etc. Total
14-Composition money
Sl. N
o.
Na
ture
of
wo
rks
con
tract
con
tract
no
. a
nd
date
To
tal am
ou
nt
rece
ive
d o
r
receiv
ab
le
De
du
ctio
n a
llow
ed
Am
ou
nt
liab
le t
o
co
mp
osi
tion
mon
ey
Ra
te o
f com
po
sitio
n
Am
ou
nt
of
co
mp
osi
tion
mon
ey
1 2 3 4 5 6 7 8
i-
ii-
iii-
iv-
v-
vi-
vii-
15- Total tax payable
Sl. No. Particulars Amount
i- On the purchase
ii- On the sale
iii- Amount of tax deducted at source from sub contractor
iv- Amount of composition money
v- Tax payable under CST Act 1956
Total
16- Details of ITC
S.N. Particular Amount
i- ITC brought forward from last year
ii- ITC earned during assessment year
iii- total(i+ii)
iv- ITC adjusted against tax payable in CST for current year
v- ITC adjusted against tax payable in UPVAT for current year
vi- ITC adjusted against dues in UPTT
vii- ITC adjusted against any other dues
viii- ITC refunded under section15(other than section 41)
ix- Toal (iv+v+vi+vii+viii)
x- ITC in balance
xi- ITC carried forward for next year
17- Information regarding search & seizure:-
1- Detail of search, inspection and seizure in this Year, preceding Year and succeeding Year (If any) which are related to this year.
S.N. Date of search / inspection / seizure
Name of Authority, who has conducted search & seizure
Result
I
Ii
--
2- Details of penalty/provisional assessment etc. and result in appeal/writ
Result in Appeals/writ, if pending write appeal/writ no.
S.N
.
Da
te o
f ord
er
Se
ction
in
whic
h
ord
er
is p
assed
Am
oun
t o
f p
en
alty /
tax
Ist A
pp
ea
l
Tri
bun
al
Se
ttle
me
nt
Co
mm
issio
n
Hig
h C
ou
rt/
Sup
rem
e C
ou
rt
I
Ii
--
--
--
--
18(a)- Details of deposit by TDS certificate
S.N. No. of Form XXXI
Amount of TDS
name of the
month
amount deposited
Date of deposit
Name of the bank
branch of the bank
1 2 3 4 5 6 7 8
18(b) - Detail of adjustments in form XXXIII-A
S.N. Month in which adjusted
Amount Year from which adjusted
date and order no. of XXXIII-A
18(c)- Details of deposit along with return of tax period in Treasury/bank
S.N. Month Amount in Rs. TC no.
Date Name of the bank
address of the Branch
i- April
ii- May
iii- June
iv- July
v- August
vi- September
vii- October
viii- November
ix- December
x- January
xi- February
xii- March
Total
18(d) - Total amount of deposit/ITC to be credited
S.N. Particulars amount
1 2 3
1- Direct deposit in Bank or Treasury
2- TDS Certificate (XXXI)
3- By adjustment of refund
Total
19- Net tax payable and demand or refund
Name of the Act
Tax payable
ITC adjusted
net tax payable
Tax deposited/adjusted/TDS
Demand/refund
1 2 3 4 5 6
UPVAT
Annexures- Balance sheet and trading account - Annexures I to IX
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, to the best of my knowledge and belief all the statements and figures given in this return are true and complete and nothing has been willfully omitted or wrongly stated.
Date -
Name and Signature of partners/proprietor/karta etc.
Place - Status -
Name of the dealer-
Note:- 1-This Return and annexure 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 format or annexure is not sufficient the same may be furnished on separate sheet in same format
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure I
Details of Declaration (Form XXXVIII) received from the Department of Commercial Taxes and used during the assessment year
S.
N.
Num
be
r of
decla
ratio
n (
Fo
rm
XX
XV
III)
Na
me
& a
ddre
ss o
f th
e s
elli
ng
de
ale
r o
r con
sig
no
r
TIN
Co
mm
od
ity
Ta
x/S
ale
in
voic
e/
Da
te
Qua
ntity
/ M
ea
su
re/
We
igh
t a
s p
er
Fo
rm X
XX
VII
I
Am
ou
nt
as p
er
Fo
rm X
XX
VII
I
Am
oun
t as p
er
tax/s
ale
invo
ice
Re
aso
n f
or
the
diffe
ren
ce
if a
ny
(Att
ach
pro
of
)
1 2 3 4 5 6 7 8 9 10
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure II
Details of declaration in Form C prescribed under The Central Sales Tax Act 1956 and used during assessment year
S.
N.
De
cla
ratio
n N
o.
Nam
e &
ad
dre
ss o
f th
e
se
llin
g d
eale
r
TIN
of
the
se
llin
g d
ea
ler
Com
mod
ity
Tax/S
ale
in
voic
e n
o.
an
d
da
te
Qu
an
tity
/ M
ea
sure
/
We
igh
t
Am
ou
nt
of
tax/s
ale
invo
ice
Asse
ssm
en
t Y
ea
r o
f p
urc
hase
S.
no.
of
de
cla
ratio
n F
orm
X
XX
VII
I is
sue
d
Rea
so
n o
f d
iffe
rence
if
an
y
1 2 3 4 5 6 7 8 9 10 11
Total declaration used =
Tota
l
Am
ou
nt
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure III
Details of certificate Form XXXI received from the Department of Commercial Taxes and used in the assessment year
S.N
.
Ce
rtific
ate
No
.
Nam
e &
ad
dre
ss o
f
sub
co
ntr
acto
r
TIN
of
sub
co
ntr
acto
r
co
ntr
act
no
. an
d d
ate
na
ture
of
con
tract
gro
ss
am
ou
nt
pa
id
am
ou
nt
of
VA
T
de
du
cte
d
date
of
pa
ymen
t
1 2 3 4 5 6 7 8 9
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure IV
Tally of the goods in sold or disposed of S
.N.
De
scr
iption
of
co
mm
odity
Op
enin
g
ba
lan
ce
Re
ce
ive
d f
rom
p
urc
hase
Rece
ive
d
oth
erw
ise
Tota
l
Sale
with
in t
he
sta
te
Ce
ntr
al sa
le
Sto
ck t
ransfe
r
Dis
po
sa
l oth
erw
ise
Clo
sin
g b
ala
nce
1 2 3 4 5 6 7 8 9 10 11
i
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure V
Submission of list of purchases in following format, if not attached along with return of tax period or if there is variation in the purchases, list must be
separate for vat goods, non vat goods and exempt goods commodity wise (within state, out side state, and out of India separately)
S.N
.
Na
me
an
d
ad
dre
ss o
f th
e
selle
r
TIN
of
the
se
ller
Tax/s
ale
in
vo
ice
n
o.
an
d d
ate
Qu
an
tity
/m
ea
sure
in
th
e
sa
le invo
ice
Va
lue
of
go
ods
exclu
siv
e o
f ta
x
Am
oun
t o
f t
ax
paid
or
pa
yab
le t
o
reg
iste
red d
ea
ler
To
tal
1 2 3 4 5 6 7
1-
2-
3-
4-
5-
6-
7-
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure VI
Quantitative details of the goods in trading
Received Opening Stock
By P
urc
ha
se
By S
tock
Tra
nsfe
r or
Oth
erw
ise
To
tal
Sa
le/c
on
sum
ption
in
m
anu
factu
ring
/
pro
cessin
g/p
acki
ng
Dis
po
sa
l o
the
rwis
e
Clo
sin
g s
tock
S.
N.
Nam
e o
f th
e
Co
mm
odity
Accord
ing
to
ra
te o
f ta
x
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
Va
lue
1 2 3 4 5 6 7 8 9 10
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure VII
Computation of ITC in case of taxable goods other non vat goods and capital goods, purchased within the UP and sold in same form and condition
S.N. Name of the Commodity according to rate of tax
Purchased from registered dealer
against tax invoice
Purchased from person other than registered
dealer against purchase invoice
Total input tax credit
Value of goods
Tax paid or payable
Value of goods
Tax paid to Treasury
[3(b)+4(b)]
1 2 3(a) 3(b) 4(a) 4(b) 3
Total
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure VIII
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
way of sale
S.N.
Name
Purchase value
exclusive of tax
Rate of tax
payable under the
Act
Amount of admissible
ITC
Amount of ITC
claimed
Amount of
reverse input tax
credit
(5-4)
1 2(a) 2(b) 3 4 5 6
Department of Commercial Taxes, Government of Uttar Pradesh
UPVAT - XXVI-B Annexure IX
Computation of ITC earned during the assessment year
S.N. Particular ITC
1 2 3
1- Amount of ITC on purchase during the assessment year
2- Installments of ITC on the stock held in the opening stock on the date of commencement of the Act
3- 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
4- Installments of ITC on the stock held in the closing stock on the date of end of compounding scheme under section 6 of the Act
5- any other ITC
6- Total ITC (1+2+3+4+5)
7- RITC
8- RITC in case of discontinuance of business
9- any other RITC
10- Total RITC earned(7+8+9)
11- ITC earned(6-10)
* Form XXVI substituted by Circular No. 1232/0809107/Commercial Taxes, Uttar Pradesh dated 04th March, 2009.