FORM - XXIII Department of Commercial Taxes, Government of Uttar Pradesh

FORM - XXIII

Department of Commercial Taxes, Government of Uttar Pradesh

(See rule 42 of the UPGST Rules, 2008)

AUDIT REPORT BY SPECIFIED AUTHORITY

PART - II

Section: - D- 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
S.N.	Date of order	Section  in which  order is passed	Amount  of penalty /tax		Result in Appeals/writ, if pending write appeal/writ no.
					Ist Appeal	Tribunal	Settlement Commission		High Court/ Supreme Court
i
ii
--

Section E- Information regarding investment

1- Capital goods
S.N.	Description of goods	Opening stock		Purchase		Sale/disposed of otherwise		transfer to capital a/c		Closing stock
		quantity/measure	value	quantity/measure	value	quantity/measure	value	quantity/measure	value	quantity/measure	value
	Total

2-Capital
a-	Working Capital employed(difference between current asset  and current liability)	Rs. (in lakh)
b-	Fixed Capital Investment (in land, building, plant & machinery etc.)	Rs…………………….. (in lakh)

Section F- Information regarding Purchase and sale, opening& closing stock

1- Statement of inventories  of opening/closing stock/purchase/manufacture/sale
(a) OPENING STOCK
S.N.	Name of the commodity	Measure/quantity/weight	Value
1	2	3	4
i-
etc

(b) Purchase
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(c) Received by transfer
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(d) Received otherwise
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(e) sale within State
S.N.	name of the commodity	measure/quantity/weight	sale value
1	2	3	4
i-
etc
(f) sale in course of inter state trade or commerce
S.N.	name of the commodity	measure/quantity/weight	sale value
1	2	3	4
i-
etc

(g) sale in course of export of goods out of territory of India
S.N.	name of the commodity	measure/quantity/weight	sale value
1	2	3	4
i-
etc

(h) sale in course of import of goods out of territory of India
S.N.	name of the commodity	measure/quantity/weight	sale value
1	2	3	4
i-
etc

(i) sale  out side of the state(consignment sale/stock transfer etc)
S.N.	name of the commodity	measure/quantity/weight	sale value
1	2	3	4
i-
etc

(j) Consumption in manufacturing
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(k) Consumption in processing
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(l) Consumption in packing
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

(m) Closing stock
S.N.	name of the commodity	measure/quantity/weight	value
1	2	3	4
i-
etc

2(a). Turnover of purchase
S.N.	Particular of purchase	GST  goods (In Rs.)	Non GST goods (In Rs.)	Exempt goods (In Rs.)	Total (In Rs.)
i-	Purchases from registered dealer in UP
ii-	Purchases from persons other than registered dealer in UP
iii-	purchase in the course of import
iv-	purchases in the course of export
v-	Purchases during movement of goods from one state to another by transfer of document
vi-	Purchases in course of inter-state trade or commerce
vii-	Purchases in ex UP principal a/c
viii-	Purchases in UP principals a/c
ix-	any other purchase for any purpose

2(b) Tax payable on the purchase from person other than registered dealer

S.N.	Name of commodity	purchase turnover  of  goods	rate of tax	Amount of tax
i-
ii-
iii-
iv-
v-
vi-
etc

• Following table is continued on the next article.

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