https://www.taxtmi.com/circulars?id=57621 Unverified transit declaration forms (TDF-1) without the corresponding TDF-2 upload are treated as indicating that the goods were brought into Uttar Pradesh for sale. For financial year 2015-16, such cases are to be assessed under the second proviso to section 26 by applying the presumption under section 52, with tax under section 28(9) and penalty under section 54(1). The circular designates Assistant Commissioners (In-charge), Mobile Squad units as assessing authorities, authorises zonal transfer of pending cases, and prescribes monthly and quarterly reporting formats and deadlines. en-us Mon, 08 Oct 2018 00:00:00 +0530 Mon, 20 Apr 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57621 Unverified transit declaration forms (TDF-1) without the corresponding TDF-2 upload are treated as indicating that the goods were brought into Uttar Pradesh for sale. For financial year 2015-16, such cases are to be assessed under the second proviso to section 26 by applying the presumption under section 52, with tax under section 28(9) and penalty under section 54(1). The circular designates Assistant Commissioners (In-charge), Mobile Squad units as assessing authorities, authorises zonal transfer of pending cases, and prescribes monthly and quarterly reporting formats and deadlines. Circulars GST - States Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57621