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गुरुवार, 5 मार्च 2020

Reply Letter of Notice U/s 45(13)a of UP VAT Act,2008


                                                         




                                                                                                                                  Date: 27-01-2020
 To,
The Deputy Commissioner,
Commercial Tax, Sector 22, Prayagraj

Dear Sir,

            Sub: For Filing of response to Notice in the case of M/s XYZ, against TIN:091542754589                          for the Asst. Year 2016-17

Ref: Notice issued u/s 28 and u/s 45(13)a of UTTAR PRADESH VALUE ADDED TAX Act 2008
      

                       with reference to the above mentioned subject, I am in receipt of  notice under section 28 vide your letter dated 10-01-2020 Notice number N-19288954120532, wherein you have expressed desire for further information with respect to the return filed against assessment year 2016-2017. 

 In the present communication, I have been requested for certain set of documents for supporting my return for FY 2016-17. My point wise reply to each of the points raised are as follows


1.       Submission of Form-52 along with Balance sheet, 3CB, and 3CD.(Photocopy enclosed )

2.      Submission of Trading and Profit & Loss Account (Copies enclosed)

3.      Details of Exempted Purchase of Rs. 452465.00 (Copies enclosed)

4.      Detail of Unregistered Purchase of Rs. 475259.00 (Copies Enclosed)

5.      That there was a difference in Purchase Rs.25775.00 between form 52 and Quarterly return. Form 52 Purchase Rs.36425111.61 detail is correct and further detail of purchase is enclosed.

6.      ITC of Rs.25460.00 and Rs.52404.00 C/F in Return XXIV is wrongly entered and No ITC is C/F in form 52, We are fully ITC utilized in the fourth quarter (ITC calculation chart is enclosed)

7.      Copies of tax payment challan no. 01 of Rs. 329336.00 in the month of September enclosed.

8.      That there was a clerical mistake in TIN no. 09513354215. The correct Tin no. is 0951235452C (ABCD Enterprises). However, a photocopy of the invoice is enclosed for your satisfaction.

9.      Details of Purchase and sale are enclosed along with some photocopy of the invoice for your satisfaction.  

10.  Details of stock of purchase and sale are enclosed.

11.  That there was no scrap sale of Empty tare, Bori, Tin & Empty bottle. Because the scrap gives to trash picker for his service of picking up trash.

12.  Detail of sale & purchase according to tax rate are enclosed.

13.  Detail of purchase cutlery capital goods are enclosed



 With this, I hope that I have answered all points raised vide notice under section 28.
I would appreciate your honorable self to please guide me further as to how to proceed to solve any query,

                                                                                                                     

                                                                                                                     Yours faithfully,

Enclosures:

(1)     Notice under section 28 vide Dated 10.01.2020 
(2)     Photocopy of Form 52, Balance Sheet, 3CB and 3CD
(3)     Photocopy of Trading and Profit-Loss Account
(4)     Acknowledgment receipt for the paid taxes
(5)     Detail of Purchase
(6)     Detail of Sale






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