Section 24(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Every taxable dealer including a dealer from whom any amount of tax has been deducted at source under section 34, shall, for such tax period and within such time, as may be prescribed, submit tax return of his self assessed turnover and tax, in such form and verified in such manner as may be prescribed, but the assessing authority may in its discretion and for reasons to be recorded, extend the date for submission of the return by any dealer or class of dealers:Provided that every taxable dealer, including a dealer who claims input tax credit, shall also submit along with tax return a list of-(i)purchases of goods made from registered dealer in respect of which the dealer has received tax invoices;(ii)sales of goods made to registered dealers in respect of which the dealer has issued tax invoices; and(iii)sale made to dealers to whom sale invoices have been issued in the names of such dealers, containing such particulars as may be prescribed:
