Form D compliance under Uttar Pradesh VAT requires countersignature, duplicate records, and strict booklet-based maintenance for specified transactions. Form D is prescribed for specified transactions under the Uttar Pradesh Value Added Tax Act, 2008 as amended, and applies from 01.07.2017. It must be maintained in a numbered bound book, issued in three copies, printed in A4 size as a booklet of at least fifty forms, and countersigned by the assessing authority before use. Used Form D details are to be maintained in the prescribed format, and only authorised persons may sign the form, its use details and the countersignature application.