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

7-Filing of return and payment of tax
(a) Filing of return and payment of tax
period	Filing of return		Payment of tax
	Due date	Date of filing	Due date	date of payment
April
May
June
July
Aug
Sept
Oct
Nov
Dec
Jan
Feb
Mar

(b) ObserGSTion

ObserGSTion about  delay in filing of return, delay in payment of tax, or non payment of tax or short payment of tax if any

8(a)- Details of deposit along with return of tax period in Treasury/ bank
Month	amount	TC no.	Date	Name of the bank/Treasury	address of the Branch
April
May
June
July
August
September
October
November
December
January
February
March

8(b) - Detail of adjustments in form  XXXIII-A
S.N.	order no. of XXXIII-A	Month in which adjusted	Amount	Year from which adjusted

8(c) - Details of TDS in Form XXXI
S.N.	name  and address of the contractee	contract no. and date	amount of TDS	no .of Form XXXI

9- Net tax payable and demand/refund
Name of  the Act	tax payable	ITC adjusted	tax deposited/adjusted			Demand/refund
			in  bank	adjustment	TDS
1	2	3	4	5	6	7
UPGST

G:- Verification

1- Opening Stock/Closing stock
S.N.	Particular	Amount	Verification	ObserGSTion	Remarks
1	2	3	4	5	6
i-	Opening/closing  Stock in same form and condition, finished, semi-finished, packing  material, waste product, by product etc		Inventory:- i- Basis of valuation, ii-   Principal's stock iii- Stock within the state iv-  stock out side the state v-   Stock with agent vi- Stock with other person vii-Whether stock is verifiable with tax/sale invoice or not?

2- Verification of purchase
S.N.	Particular	Amount	Verification	ObserGSTion	Remarks
1	2	3	4	5	6
a-	Purchases from registered dealer		Whether purchases;- (i)     are against tax invoice or sale invoice (ii)    are inclusive of tax paid to registered dealer (iii)  includes        other expenses such as commission, dami, packing/ forwarding charges,  loading/ unloading charges, cost of packing material  (iv)   excludes reduction of amount in respect of return of goods Whether ;- (i)     related Tax/sale invoice contains the name and address of the purchasing dealer (ii)    related TIN of seller is verifiable (iii)   Cost of outward freight or cost of installation is separately charged or not (iv)   amount of tax in tax/sale invoice is separately charged or not?
b-	Purchases from  person other than registered dealer		Whether;- (i)    purchases from person other than the registered dealer are verifiable or not? (ii)   tax has been paid to the Treasury or not? (iii)  tax on the purchase on behalf of principal has been paid or not? (iv)  certificate VI have been issued for purchase on behalf of principal or not? (v)   the amount and weight  of purchase shown in form VI tallied with account (vi)  taxable turnover of purchase have been determined in accordance with the provisions of the Act and rule made there under (vii) purchase invoices have been maintained in accordance with provisions of the UPGST Act or rules framed there under/
C-	Purchase  of goods against declaration or certificate		whether ;- (i)      Goods purchased against declaration C are covered by the certificate of registration issued under subsection (2) of section 7 of the CST Act 1956. (ii)     goods purchased against declaration C under the CST Act1956 or certificate D prescribed by the Commissioner authorized under notification issued under UPGST Act2008 have been used for the purpose those have been purchased? (iii)    purchase are covered by the form of declaration prescribed  for import of taxable goods (iv) goods imported against form of declaration prescribed for import of are used  in resale or for use in manufacture or processing or packing of goods (v)     If goods imported against form of declaration  for import are not used in the circumstances described as above  what is quantity/measure/weight of goods disposed / dispossession  otherwise than in serial no.(iv) (vi)    due tax have been paid on sale of imported goods or not? If not, mention the amount not paid?

Follow Us on