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

3(a)  Turn over of sales
S.N.	Particular of sales	GST goods (in Rs).	Non GST goods (in Rs.)	Exempt goods (in Rs.)	Total (in Rs.)
i-	Sales to registered dealer in UP
ii-	Sales to person other than registered dealer in UP
iii-	Sales in the course of import
iv-	Sales in the course of export u/s 5(1) of CST Act
v-	Sales in the course of export u/s 5(3) of CST Act
vi-	Sale under section 5 (5) of the CST Act 1956
vii	sale under section 6(3) of the C ST Act 1956
viii	Sale under section 8(6) of the CST Act 1956
ix-	Sales out side state
x-	Sales during  movement of goods from one state to another by transfer of document
xi-	Sales in the course of inter-state trade or commerce to registered dealer
xii-	Sales in the  course of inter-state trade or commerce to person other than registered dealer
xiii-	Sales in ex UP principal a/c
xiv-	Sales in UP principals a/c
xv-	any other sale

3(b) Tax  payable under UPGST
S.N.	Name of commodity	turnover of sales of goods	rate of tax	Amount of tax
i-
ii-
iii-
iv-
v-
vi-
etc.

3(c)   Tax payable under CST Act, 1956
S.N.	Name of commodity	particular of turnover	turn over in Rs.	Rate of tax	Amount of tax
1	2	3	4	5
i
ii-
etc

3(d)       Tax payable on the turnover of sale in works contract under UPGST Act
S.N.	name of commodity	taxable turnover	rate of tax	amount of tax
i-
ii-
iii-
iv-
etc	Total

3(e) Tax payable on sale in the course of inter state trade of commerce in works contract
S.N.	Name of commodity	Rate of tax	Taxable turnover of sale against C	Taxable turnover of sale without C	Amount of tax
i-
ii-
iii-
iv-
etc	Total

3(f)- Tax payable  in case of transfer of right to use of any goods under UPGST Act, 2008
S.N.	Name of commodity whose    right to use is transferred	Taxable turnover of sale	rate of tax	Amount of tax
i-
ii-
iii-
iv-
etc	Total

3(g)- Tax payable in case of transfer of right to use of any goods under CST Act, 1956
S.N.	Name of commodity whose    right to use is transferred	Rate of tax	Taxable turnover of sale against C	Taxable turnover of sale without C	Amount of tax
i-
ii-
iii-
iv-
etc	Total

4-Composition money
S.N.	Nature of works contract	Total amount received or receivable	Deduction allowed	Amount liable to composition money	Rate of composition	Amount of composition money
1	2	3	4	5	6	7
i
ii

5- Total tax payable
S.N.	Particulars	Amount
i	Tax On  the purchase
ii	Tax On the  sale
iii	Tax in case of works contract
iv	Tax in case of  the transfer of right to use any goods
v	Amount of tax deducted at source
vi	Amount  of composition money
vii	Tax under CST Act 1956
viii	Total tax payable

6-  ITC
S.N.	Particular	Amount
i-	ITC brought forward from last assessment 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 UPGST for current year
vi-	ITC adjusted against   dues in UPTT
vii-	ITC adjusted against  any other dues
viii-	ITC  refunded under section 41
ix-	ITC refunded under section15(other than section 41)
x-	Total  (iv +v +vi +vii +viii +ix)
xi-	ITC in balance
xii	ITC   carried forward for next year

• Following table is continued on the next article.

Follow Us on