Section 24(7) in Uttar Pradesh Value Added Tax Act, 2008
(7)Every taxable dealer, including a dealer who has carried on business during part of an assessment year, shall, for such assessment year or for part thereof as the case may be, submit Annexures of Consolidated Details within such time and in such form and manner as may be prescribed.Explanation. - For the purposes of this Act the words "Annexures of Consolidated Details" shall mean the Annexures containing the details of purchases and sales and computation of liability of tax in respect of such purchases and sales as admitted by the dealer for the related assessment year and shall also embody the details of input tax credit claimed by the dealer and amount deposited as tax by and on behalf of such dealer during the corresponding assessment year and such other particulars as may be prescribed."
