Section 13(4) in Uttar Pradesh Value Added Tax Act, 2008
(4)Except as provided otherwise in any provision of this Act or the rules framed there under, in respect of purchase of any goods in respect of which facility of input tax credit is admissible, input tax credit of the full amount of input tax can provisionally be claimed on the date on which tax invoice related to such goods is received by the dealer and where dealer himself is liable to pay tax in respect of purchase of any goods, on the date on which amount of tax payable is accounted for by the dealer in the account of tax payable by him and possesses the proof of payment of tax on the turnover of purchase liable to tax"
