In exercise of the powers conferred by sub-section (1) of Section 70 of the Punjab Value Added Tax Act, 2003 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely :-
RULES
1. These rules may be called the Punjab Value Added Tax (Second Amendment) Rules, 2006.
2. In the Punjab Value Added Tax Rules, 2005, for Form VAT-1, for Form VAT-2, for Form VAT-8, for Form VAT-12, for Form VAT-13, for Form VAT-15, for Form VAT-16, for Form VAT-17, for Form VAT-18, for Form VAT-19, for Form VAT-20, for Form VAT-21, for Form VAT-22, for Form VAT-22A, for Form VAT-22B, for Form VAT-23, for Form VAT-24, for Form VAT-29, for Form VAT-29A, for Form VAT-30, for Form VAT-30A, for Form VAT-30B, for Form VAT-30C, for Form VAT-32, for Form VAT-34, for Form VAT-35, for Form VAT-36, for Form VAT-36A, for Form VAT-36B, for Form VAT-36C, for Form VAT-37, for Form VAT-38, for Form VAT-39, for Form VAT-40, for Form VAT-41, for Form VAT-42, for Form VAT-43, for Form VAT-44, for Form VAT-45, for Form VAT-46, for Form VAT-47, for Form VAT-48, for Form VAT-49, for Form VAT-50, for Form VAT-51, for Form VAT-52, for Form VAT-53, for Form VAT-55, for Form VAT-56, for Form VAT-57, the following Forms shall be substituted, namely :-
FORM VAT-1
[See rule 3(2)]
APPLICATION FOR REGISTRATION
Cover Page
Please note that if you are a person for whom it is mandatory to register as VAT registrant, you will have to tick VAT (obligatory). In case you choose to opt for EITHER VAT registration OR TOT registration, you will have to tick VAT (voluntary) or TOT respectively
Application for Registration
4. Expected Turnover in the current financial year
6. Constitution of business
12. Address of Principal place of business in Punjab.
(Nos. only )
(Nos. only)
14. Total no. of enclosures
Verification
I certify that the information given in this form and its attachments (if any ) is true and correct to the best of my knowledge and belief and nothing has been concealed.
Signature
Full name of authorized Representative
Date
Place
Particulars of Person(s) with Interest in Business
______________________________________________________________________________________________
Tick as applicable
6. Principal Place of Business :
7. Permanent Residential Address :
9. Particulars of interest in any other business(es) within Punjab, if any.
I. certify that the information given in this form is true and correct to the best of my knowledge and belief and nothing has been concealed. I further declared that I shall inform the department whenever there is a change in the information provided above.
ANNEXURE - II
Particulars of places of business
1. Principal Place of business
4. Type
1. Additional Places of business (if more than one, attach separate sheets)
(if State is other than Punjab)
5. Type
The above statement(s) are true and complete to the best of my knowledge and belief and nothing has been concealed. I further declare that I shall inform the department whenever there is a change in the information provided above
ANNEXURE - III
Particulars of authorized representative
5. Permanent Residential Address
Declaration
I/We declare that the person named above is authorised to act as an authorised representative for the above referred business for which application for registration is being filed/is registered under Punjab Value Added Tax Act, 2005. His all actions in relation to this business will be binding on us.
Signatories
Acceptance as an authorised representative
I, accept to act an authorised representative for the above referred business.
FORM VAT - 2
[See rule 3, 28, 32, 37 & 46 ]
CHALLAN
A
(To be retained in the Treasury)
Invoice of Tax paid into Treasury / Sub Treasury / Branch of State Bank of India / State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account "0040-Taxes on Sales, Trade etc. 102 State VAT".
(Please specify)
Certified that all the particulars given above are correct.
_____________________________________________________________________________________________
FOR USE IN TREASURY
Account "0040-Taxes on Sales, Trade etc. - 102 State VAT".
Or
Any other authorized bank
B
C
(To be given to the depositor)
D
FORM VAT - 8
(See Rule 26)
Indemnity Bond by the Taxable Person under Punjab Value Added Tax Act, 2005
Known all men by these presents that I / We ______________________________( Full name ) ____________________________________ (full address) holding Registration Certificate No. __________________ , am/are held and firmly, bound up to the Governor of Punjab (hereinafter referred to as "the Government" which expression shall, unless excluded by or repugnant to the context, include his successor-in-office and assigns) in the sum of Rs. _____________ (amount in figures and followed by amount in words), (hereinafter, referred to as the said sum) to be paid to the Government on demand , for which payment well and truly to be made, I/we bind myself /ourselves, my/our heirs, executors, administrators and legal representatives by these presents.
Whereas the above bounden has been required by the Excise and Taxation Commissioner, Punjab or the officer authorized by him in this behalf in writing to furnish Indemnity Bond for the said sum for the purpose of securing proper availment of Input Tax Credit in respect of lost/destroyed /mutilated original invoices under the Punjab Value Added Tax Act, 2005 (hereinafter referred to as "the said Act") and indemnifying the Government against any loss, costs or expense witch the Government may, in any way, suffer, sustain or pay by, reason of loss of the original copy of VAT invoice and availment of input tax credit on the duplicate copy of the invoice and to pay such tax in the manner and by the time provided by or prescribed under the said Act.
Now the condition of the above written bond is such that if the above bounden, his/their heirs, executors, administrators and legal representatives of any person acting under or from him / them pays the full amount of tax payable by him under the said Act, in the manner and by the time provided by or prescribed under the Act, on demand by any officer appointed by Government under section 3 the said Act, such demand being in writing and to be served upon the above bounden person, his/their heirs, executors, administrators and legal representatives of any person acting under or for him/them in the manner provided by or prescribed under the said Act, and shall also at all time indemnifying and save harmless the Government from all and every loss, cost or expenses which has been or shall or may at any time or times hereafter during the period in which the above bounden is held liable to pay the tax under the said Act, be caused by reason of any act, omission, default, failure or insolvency of the above bounden or of any person or person acting under or for him/them, then this obligation shall be void and of no effect, otherwise the same shall be and remain in full force , effect and it is hereby further agreed that in the event of the death / partition /disruption /dissolution/winding up of the final cessation of the liability, under the Act, or the rules prescribed thereunder of the above bounden, this bound shall remain with the Assessing officer for twelve years from the occurring of any of the events aforesaid for recovering any tax that may be payable by the above bounden or any loss, cost or expenses that may have been sustained, incurred, or paid by the Government owing to the act, omission, default, failure or insolvency of the above bounden or any persons acting under or for him/them of the above bounden's heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bounden's death / partition / disruption / dissolution / winding up or final cessation of his/their liability under the said Act or the rules prescribed thereunder.
Provided always that without prejudice to any other right or remedy for recovering the tax, loss or damage as aforesaid , it shall be open to the Government to recover the amount payable under this bond as an arrears of land revenue or fine imposed by any authority under the said Act.
In witness whereof the said ______________________ (full name) has hereunto set his hand this ________________________ day of ________________________ signed and delivered ________________ by the above named in the presence of _____________________
Signatures ................................
Status ................................
Witness:-
FORM VAT - 12
(See rule 30, 63 and 64)
Declaration at ICC or check post
Time :
DECLARATION
FORM VAT 13
(See Rule 33 )
STATEMENT OF SALES, PURCHASES AND TAX LIABILITY BY A CASUAL TRADER
Name
_______________________________________________________________________________________________
I ________________ hereby declare that the above statement(s) are true complete to the best of my knowledge and belief and nothing has been hidden thereof.
Encl.
For Office Use Only
I have examined the tax liability statement and accept the same .
OR
The tax liability statement furnished by the casual trader examined and the tax is determined liability as under :-
____________________________________________________________________________________________
(give rate of tax wise breakup)
Encl.: Tax demand notice and challan.
FORM VAT 15
RETURN BY A TAXABLE PERSON
(See Rule 36)
(Please read the INSTRUCTIONS carefully before filling the form and worksheet)
[a-(b+c+d+e+f+g+h+i+j+k)]
(i) 1st month of the quarter
(ii) 2nd month of the quarter
(If output tax is more than input tax, balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)
(i) Actual
(ii) Notional
(dd.mm.yy)
WORKSHEET
FORM VAT 16
(see Rule 36)
(To be submitted along with TR for monthly payment of tax)
During the Tax Periods
During of Tax Period
FORM VAT 17
RETURN BY A REGISTERED PERSON
(Please read the INSTRUCTIONS carefully before filling the form)
Instructions :
1. Please fill all the fields in the form as applicable.
2. The Return From has to be filled within 30 days of the end of the return period alongwith treasury receipts. In case any amount tax is deposited through a crossed cheque or bank draft, the Return has to be filled within 20 days of the end of the return period.
3. In case of minors, the specimen signature of guardian/trustee should be furnished.
4. All amounts should be reported in Rupees.
FORM VAT 18
[See rule 38]
LIST SHOWING THE SALES OF GOODS IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR EXPORT OUT OF THE TERRITORY OF INDIA, TO BE FURNISHED BY A TAXABLE PERSON.
I_________________________________ (name) __________________ (status), of M/s _________________ holder of VAT Registration Number ________________________ furnish below the particulars of goods that have been sold / consigned /transferred outside the state of Punjab and/or in the course of inter-State trade or commerce and/or in the course of export out of the territory of India, during the return period from _________________ to _________________ for which deduction have been claimed:-
FORM VAT 19
LIST SHOWING THE PURCHASE OF GOODS FROM OUTSIDE THE STATE OF PUNJAB OR IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR IMPORT INTO THE TERRITORY OF INDIA, TO BE FURNISHED BY A TAXABLE PERSON.
I_________________________________ (name) __________________ (status), of M/s _________________ holder of VAT Registration Number ________________________ furnished below the particulars of goods that have been purchased / consigned / transferred from outside the state of Punjab and/or in the course of inter-state trade or commerce and/or in the course of import into the territory of India, during the return period from _________________ to _________________:-
FORM VAT 20
(See Rule 40)
ANNUAL STATEMENT BY A TAXABLE PERSON
(Please read the INSTRUCTION carefully before filling the form and worksheet)
PART A
(on purchases from exempted units only)
(If output tax is more than input tax, Balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)
(i) Exemption/deferment available at the beginning of the year
(including under CST Act)
(ii) Exemption/deferment availed during the year
(iii) Balance at the end of the year
PART B
OTHER INFORMATION
I Whether there is dealy in payment of tax, if so please give particulars.
II Whether the person has deducted tax at source and paid the same to the credit of State Government according to the provisions of Act and Rules, if there is delay in deposit of tax so deducted, please give detail.
III Whether all declarations for all sales made to Government, claimed at concessional rate as required under the Act and Rules are received. If not, give details.
CALCULATION UNDER CENTRAL SALES TAX ACT
I SALE IN COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA
Whether all declarations and documents as required under the Central Sales Tax Act, 1956 and Rules framed thereunder and the Punjab Value Added Tax Act, 2005 and the Punjab Value Added Tax Act, 2005 are available on record. If not, give details.
II INTERSTATE SALE
(a) Whether interstate sales claimed as liable to tax as per section 8(1) or CST Act are supported with declaration forms C or D, as the case may be. If not, give details.
(b) Whether all interstate branch transfers/consignment sales are supported with declaration in form 'F'. If not, give details.
III TOTAL TAXABLE INTERSTATE SALE, AS PER BOOKS OF ACCOUNTS.
IV CENTRAL SALE TAX PAYABLE
V. WHETHER THERE IS DELAY IN PAYMENT OF TAX, IF SO, GIVE DETAILS :
VI INPUT TAX ADJUSTMENT INFORMATION
(IN CASE INPUT TAX CREDIT IS MORE THAN OUTPUT TAX BALANCE OF CREDIT)
Date of application
CERTIFICATE OF CHARTERED ACCOUNTANT
I/We declare that particulars above are true and correct, I/We have verified the above particulars from books of accounts and other relevant records and certify the same as true and correct.
Instructions for filling the form
1 Please fill all the fields in the form and the Ahnex as applicable.
2 The Annual Statement has to be filed on or before 20th November of the following year to which the taxable activities of this statement pertain.
3 In case of minors, the specimen signature of guardian/trustee should be furnished.
4 All amounts should be reported in Rupees only.
5 For reporting prior period adjustments [Field 3(c) and 4(f)], please ensure that you reflect all the adjustment that have already been declared in your quarterly/monthly return forms, as well as any further adjustment that may have occurred after filing of the last quarterly report; provided they are in accordance with the provisions of the Act/Rules.
6 For reporting adjustments to input tax credits on account of branch transfers [Field 4(j)], please ensure that you reflect all the adjustments that have already been declared in your quarterly/monthly return forms, as well as any further adjustments that may have occurred due to branch transfers after filing of the last quarterly returns; provided you have already claimed full input tax credit during the year for the stock that have subsequently been branch transferred.
7 For reporting adjustments to input tax credits on account of tax free sales [Field 4(i)], please ensure that you reduce your input tax credit by the required amount for the part of the taxable purchases used for making tax free sales, if such adjustments have not been declared in your quarterly returns.
FORM VAT 21
ANNUAL STATEMENT BY A REGISTERED PERSON
(Please read the INSTRUCTIONS CAREFULLY before filling the form)
INSTRUCTIONS FOR FILLING THE FORM
1. Please fill all the fields in the form and the annex as applicable.
2. The Annual Statement has to be filled on or before 20th August of the following year.
4. All amount should be reported in Rupees only.
Place : ____________________
FORM VAT - 22
[See rule 41]
VAT AUDIT REPORT
(In a case where the accounts of the business have not been audited under any other law)
1. We have audited the trading account, profit and loss account and balance sheet as at 31st March, ___________ and the profit and loss account for the year/period ended on the date, attached herewith, of M/s _______________________ (mention name and address of the person) holding TIN _____________________ under the Punjab Value Added Tax Act, 2005.
2. We conducted our audit in accordance with the auditing standards generally accepted in
India. Those standards required that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
3. Subject to limitations of the audit indicated in para 2 above, we certify that the above referred balance sheet, profit and loss account and trading account or manufacturing account are in agreement with the books of account maintained at the principal place of business at the above address and branches situated in the State of Punjab at the following places : ___________
4. I/We further certify that :
(a) returns field by the person reflect true position of sales and purchases;
(b) the person has paid tax in accordance with the account books;
(c) input tax credit claimed in returns is as per provisions of the Punjab Value Added Tax Act, 2005 and rules framed thereunder;
(d) input tax credit has been claimed against valid original invoices.
5. The Balance sheet and the profit and loss account have been drawn up in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India.
6. (a) We report our observations/comments/discrepancies/inconsistencies, if any, as under:
(b) Subject to above :
(A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of our audit and have found them to be satisfactory.
(B) In my/our opinion, proper books of account as required by law have been kept at the above principal place of business and the branches of the person so far as appears from our examination of the books.
(C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-
(i) In case of the balance sheet, of the state of the affairs of the person as at 31st March _______; and
(ii) in the case of the Profit and Loss Account/Income and Expenditure Account, of the profit/loss or surplus/deficit of the person for the year period ended on that date.
7. The statement of the particulars as required to be furnished under Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005, is annexed herewith. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said annexure are true and correct.
(Encl. Annexure - A)
Statement of Particulars
GENERAL INFORMATION
(The brief particulars of such change)
GROSS TURNOVER OF SALES AND PURCHASES
Rs.
Hire charges received/paid included above
Turnover of exempted goods within State
No credit since sales are exempted
OTHER INFORMATION/DISCREPANCIES
TURNOVER DISCLOSED IN RETURNS
(1) Whether there is delay in payment of tax. If so, please give particulars:
(2) Whether there is delay in filling of returns:
3. Whether the person has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules. If there is delay in deposit of tax so deducted, please give details:
4. Whether all declarations for all sales claimed at concessional rate or value of purchases from the exempted units as required under Act and Rules are received. If not, given details :
(5) Give details of sales effected as commission agent :
A. SALES IN THE COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA
Whether all declarations and documents as required under the Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005 are available on record. If not, give details :
(Rs.)
B. INTER-STATE SALES:
1) Whether Inter-state sales claimed as liable to tax as per Section 8 (1) of CST Act are supported with declarations in Form 'C'. If not, give details:
2) Whether all Inter-state Branch transfers/consignment sales are supported with Declaration in Form 'F'. If not, give details:
3) Total taxable inter-state sales, as per books of account:
4) Cental Sales Tax payable:
5) Total taxable inter-state sales as per returns
Give reconciliation of difference in taxable sales as per books and as per return.
6) Whether there is delay in filing of returns. If so, give details:
7) Whether there is delay in payment of tax. If so, give details:
8) INPUT TAX ADJUSTMENTS INFORMATION
(In case Input Tax Credit is more than Output Tax)
Balance of Credit as per (8) above
1) Period __________ to _________ Order Ref. ________
.
____________ to __________ order ref. _______
Date of Application ____________________________
Date Application ______________________________
I declare that the particulars above are true and correct we have verified the above particulars from books of accounts and other relevant records and certify the same as true and correct
FORM VAT - 22A
AUDIT REPORT
Signature of the
CHARTERED ACCOUNTANT
(Name)
(Proprietor/Partners)
Membership No :___________
Address: _________________________________________
Place :
Date :
FORM VAT - 22B
Signatures of the
Membership No ._____________
Address: ______________________________________________
STATEMENT OF PARTICULARS
(3) Whether the person has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules. If there is delay in deposit of tax so deducted, please give details:
(4) Whether all declarations for all sales claimed at concessional rate or value of purchases from the exempted units as required under Act and Rules are received. If not, given details :
(2) Whether all Inter-state Branch transfers/consignment sales are supported with Declaration in Form 'F'. If not, give details:
(3) Total taxable inter-state sales, as per books of account:
(4) Cental Sales Tax payable:
(5) Total taxable inter-state sales as per returns
(6) Whether there is delay in filing of returns. If so, give details:
(7) Whether there is delay in payment of tax. If so, give details:
____________ to __________ Order ref. _______
FORM VAT 23
(See Rule 42)
LIST OF SALES
Customer wise Summary of Sales (within State)
FORM VAT 24
LIST OF PURCHASES
Supplier wise Summary of Purchases (within state)
FORM VAT-29
[See rule 52]
Application for Refunds by a Person (other than organisations listed under Schedule G) under Punjab Value Added Tax Act, 2005
To,
The Designated Officer
_________________
_________________ (City / Place)
Name of the Applicant: _____________________________________________________________
Address: ________________________________________________________________________
[Amount of tax, penalty, interest or all of them due and payable by the claimant are to be adjusted out of redunf claim as per proviso to Section 39 (1) of the Act]
Name _______________________ Designation _______________________________
Signature ______________________ Date ____________________________ (dd.mm.yy)
--------------------------------------------------------------------------------------------------------------------------------------------------
For Office use only
FORM VAT-29-A
Application for Refunds by organisations listed under Schedule G under Punjab Value Added Tax Act, 2005
........................................................
..................................... (City/Place)
Mode of Refund
(Tick one)
Signature ________________
Date __________________________(dd.mm.yy)
Seal of the organization
--------------------------------------------------------------------------------------------------------------------------------------------------------
Instructions
1. Please fill all the fields in the forms as applicable
2. Please ensure you are claiming refund in respect of taxable purchases only. Tax free purchases do not give arise to any refund claim.
3. To calculate the tax amount use the tax fraction formula as follows:
S x R
-------------
R+ 100
Where S = sale price of taxable goods and R = Rate of VAT or TOT as the case may be.
FORM VAT-30
[See Section 39 and Rule 52]
REFUND VOUCHER
FORM VAT-30A
REFUND ADJUSTMENT ORDER
FOR OFFICE USE ONLY
Date of Approval_____________
Amount____________________
Interest, if any, U/s---_______
Dated:_____________________
Amount:____________________
Date refund Voucher Issued
FORM VAT- 30B
Register of Applications for Refund of Tax
FORM VAT-30C
[See rule 52 ]
FORM VAT-32
[ See rule 53 ]
SPECIMEN OF PURCHASE REGISTER (Taxable Persons)
Address:
Purchases from outside the State of Punjab
1. Remarks: Mention whether the purchaser are by way of imports from outside India, from outside Punjab or received on consignment basis.
FORM VAT-34
SPECIMEN OF PURCHASE REGISTER FOR REGISTERED PERSON
FORM VAT-35
[See rule 63 and 64]
TRANSIT SLIP
FORM VAT 36
(See rule 64 and 65)
Declaration for transport of goods to and from the State of punjab
COUNTERFOIL
1. Date of Issue _______________________ Serial No. _________________________
2. Name and Address of the dealer to whom issued ______________________________
3. VRN/TRN of the dealer to whom issued: ___________________________________
4. Particulars of the Issuing Officer
(The above entries to be filled in by the issuing authority)
5. Description of Punjab dealer sending goods from Punjab or receiving goods in Punjab
Name: __________________________________________________________________
Address: _________________________________________________________________
_________________________________________________________________________
VRN/TRN: ______________________________________________________________
6. Description of the person to whom goods are sent or from whom goods are receiving goods in Punjab dealer
Name: ___________________________________________________________________
TIN No. __________________________________________________________________
7. Nature of transaction: (sale / consignment / branch transfer / job work and like)
8. Description, Quantity and value of goods
Total value of goods __________________
(Please use the reverse side if the names of the commodities are more)
9. Name and address of the transport company / owner of the vehicle by which the goods are consigned:
Name : ____________________________________________________________________
Address: ____________________________________________________________________
9A. Vehicle No.: ______________________________________________________________
9B. GR No. and Date: ___________________________________________________________
COUNTERFOIL (Reverse side of Form VAT-36)
Total value of goods in figures ____________________ In words _____________________
FORM VAT-36
ORIGINAL FOIL
1. Date of issue ________________________ Serial No. __________________________________
2. Name and Address of the dealer to whom issued _________________________________________
3. VRN/ TRN of the dealer to whom issued: _____________________________________________
4. Particulars of the issuing Officer
Name: _______________________________________________________________________________
Address: _____________________________________________________________________________
_____________________________________________________________________________________
VRN/TRN: ___________________________________________________________________________
6. Description of the person to whom goods are sent or from whom goods are received by Punjab dealer
TIN No.______________________________________________________________________________
7. Nature of transaction : (sale / consignment /branch transfer/ job work and like)
Address: ________________________________________________________________
9A. Vehicle No.: __________________________________________________________
9B. GR No. and Date: ________________________________________________________
I/ We declare that I / we am / are registered dealer under the Punjab Value Added Tax Act, 2005, holding VRN / TRN ______________________________ and the statements made are correct to the best of my / our knowledge and belief.
Signature of proprietor/partner/authorized person with stamp
ORIGINAL FOIL (Reverse side of Form VAT-36)
Total value of goods in figures ___________________ In words ___________________
Name of the dealer: __________________________________________________________
Signature of Proprietor / Partner / authorized person with stamp
Code and Name of the Information Collection Centre : ________________________________
Date of Endorsement: Date _________________ Month ________________Year _____________
FORM VAT -36
DUPLICATE FOIL
1. Date of issue _______________________ Serial No. ____________________________
2. Name and Address of the dealer to whom issued __________________________________
3. VRN/TRN of the dealer to whom issued: _______________________________________
4. Particulars of the lssuing Officer
Name____________________ District__________________ Ward___________________
Name: ______________________________________________________________
Address:_____________________________________________________________
____________________________________________________________________
VRN/TRN: __________________________________________________________
Name: _______________________________________________________________
Address:______________________________________________________________
TIN No. ______________________________________________________________
7. Nature of transaction:( Sale/consignment/ branch transfer/job work and like)*
_____________________________________________________________________
Total value of goods________________________________
( Please use the reverse side if the names of the commodities are more)
9. Name and address of the transport company/owner of the vehicle by which the goods are consigned:
Name:________________________________________________________________
9A. Vehicle No. :_______________________________________________________
9B. GR No. and Date:_____________________________________________________
I/We declare that I/we am /are registered dealer under the Punjab Value Added Tax Act, 2005, holding VRN/TRN________________________________and the statement made are correct to the best of my/our knowledge and belief.
DUPLICATE FOIL (Reverse side of Form VAT-36)
Total value of goods in figures _______________________ In words ______________________
Name of the dealer: ______________________________________________________________
Signature of Proprietor / partner / authorized person with stamp
Code and Name of the Information Collection Centre : __________________________________
Date of Endorsement: Date _____________ Month _________________Year _______________
FORM VAT - 36A
[See rule 65]
Application for issue of Form VAT- 36
PART - A
To
Place. _____________________,
District _________________________,
1. I ______________________ Proprietor /Managing Partner/Managing Director/ General Attorney / Head of Department (or any other Joint Officer / Officers duly authorised by him in writing) of the below mentioned firm hereby apply on behalf of the firm for issue of ____ (number) Form VAT-36.
2. List of the _______ (number) used Form VAT-36 from serial number ___________ to serial no. ______ is attached herewith.
3. List of the _______ (number) FORM VAT-36 in transit with serial number __________to serial number __________ is also attached herewith.
PART - B
------------------------------------------------------------------------------------------------------------------------------------------------------
PART - C
FORM VAT-36B
[ See rule 65 ]
Register showing Account of the Form VAT-36
2
FORM VAT - 36C
INDEMNITY BOND
Know all men by these presents that I/We ________________________ (Full address of the taxable person) _____________________ registered under the Punjab Value Added Tax Act, 2005 under registration No. _____________________ dated _________________ In the state of Punjab (hereinafter called the Obliger) am/are held and firmly bound up to Government of Punjab( hereinafter called the Government ) in the sum of ____________ (rupees in words) (hereinafter referred to as "the said sum") to be paid to the Government on demand for which payment well and truly be made. I/We bind myself/ourselves and my/our heirs, executors administrators, legal representatives and assigns and the persons for the time being having control over my/over assets and affairs by these presents.
Signed this _____________________ day of ____________________ two thousand and _______________________
Whereas clause (e) of sub rule (2) of Rule 52 of the Punjab Value Added Tax Rules, 2005 requires that in the event a blank or a duly completed Form VAT- 36 is lost while it is in the purchasing dealer or the selling dealer or in transit as the case may be, is required to furnish an indemnity bond. In the case of the dealer registered in the State in the State of Punjab, the indemnity bond is to be furnished to the Assessing Officer from was obtained and in the case of a dealer of a dealer of other State to the notified authority of his State.
And whereas the obliger herein is a taxable person of Punjab/other State.
And whereas the obliger has lost the declaration Form VAT- 36 bearing No. _______________________ which was blank/duly completed and was issued by Designated Officer _________________________ and which was issued by me/us to ____________________________ (taxable person of other State) /received by me/us from _________________________________________ (name of the taxable person of Punjab) /received by me/us from _____________________________ (name of the taxable person of Punjab) in respect of the goods mentioned below:
Now the condition of the above written bond is such that the obliger shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose, shall be final and bonding on the obliger) as a result of the misuse of misuse of the form, pay to the Government on demand and without demur the said sum of Rs. ____________ Rupees (in words) ______________________ and shall otherwise indemnity and Government as a result of the misuse of such form, then the above written bond shall be void and of on effect but otherwise shall remain in full force effect and virtue. The obliger further undertakes to mortgage/charge to properties specified in the schedule here under written by execution of proper deed of mortgage/charge for the Payment of the said sum.
SCHEDULE
(Give details of properties mortgaged/charged)
And these presents also witnesseth that the liability of the obliger hereunder shall not be impaired of discharged by reason of any forbearance, act or omission of the Government or for any time being granted or indulgence shown by the Government.
The Government agrees to bear the stamp duty, if any, chargeable on these presents.
In witness whereof the obliger has hand/has caused these presents executed by his authorised representatives on the day month and year above written in the presence of:-
1. _________________________
2__________________________
(obligers Signature)
Accepted for and on behalf of the Governor of Punjab by name and designation of the officer duly authorised in pursuance of Article 299 (1) of the Constitution of India, to accept the Bond for and on behalf of the Governor of Punjab. In the Presence of :-
1.__________________________
2.___________________________
(Signature of the Designated Officer with name,
Designation and seal
FORM VAT - 37
[See rule 63]
PERSONAL / SURETY BOND
to be executed by the owner / consignor / consignee of the goods registered under the Punjab Value Added Tax Act, 2005.
BEFORE THE OFFICER INCHARGE OF THE ICC OR CHECK POST OR ANY OTHER OFFICER
THE STATE OF PUNJAB
DECLARATION OF OWNERSHIP
Certified that, I, _____________________________________________, Proprietor / Partner / Managing Director of M/s_________________________________________ (address) ________________________________________ holding VRN No. ___________________ am the owner of goods under transportation in the vahicle No. ____________________ covered by Bill/Cash Memo/Delivery Note Number ___________________________dated ___________________for /Rs__________________________ issued by self/ ________________________ against G.R No. _______________________________________dated _________________________(Transport Company) /Serial No. _______________________________________ dated ____________________of the log book.
Signature ____________________
Name _______________________
Stauts _______________________
PERSONAL BOND
KNOWN all men by these presents that I/We ____________________________________________ (full name) _____________________________ (full address) ________________________ with VAT No. If any am/are held and firmly bound to the Government of Punjab (hereinafter referred to as "the Government") which expression shall, unless excluded by or repugnant to the context, include his successor in-office and assigns in the sum of Rs. _____________________________ (amount in figures and followed by amount in words), (hereinafter referred to as "the said sum"), to be paid to the Government as demanded, for which payment well and truly to be made, I/We bind myself/ourselves, my/our heirs, executors, administrators and legal representatives by these presents.
WHEREAS the above bounden has been required by the officer incharge, sales Tax Check post / ICC ______________________________ Taxation Officer __________________ in writing to furnish security for the said sum for the purpose of securing the proper Payment of the tax/penalty payable by him/them under the PUNJAB VALUE ADDED TAX ACT, 2005 (hereinafter to as 'the said Act') and indemnifying the Government against all loss, cost or expenses which the Government may in any way, suffer sustain or pay reason of omission, default or any person or persons acting under or for him/them to pay such tax/penalty in the manner and by the time provided by or prescribed under the said Act.
Now the condition of the above written bond is that if the above bounden, his/their, executors, his/their , executors, administrators and legal representatives or any person acting under or for him/them, pays/pay the full amount of tax/penalty payable by him/them under the said Act, in the manner and by the time provided by or prescribed under the said Act on demand by any person appointed by the Government under section of the said Act, such demand to be in writing and to be served upon the above bounden persons his/their heirs, executors, administrators and legal representatives or any person or persons acting under or for him/them in the manner provided by or prescribed under the said Act, shall also at time indemnifying and save harmless the Government from all and every loss, cost or expenses which has been or shall or may at any time or times hereafter during the period in which the above bounden in held liable to pay tax/penalty under the said Act, because by reason of any act, omission, default, failure or insolvency of the above bounden or of any person or persons acting under or for him/them, then this obligation shall be void and of no effect, otherwise the same shall be and remain in full force and it is hereby further agreed that in the event of the death / partition / disruption / dissolution/winding up or the final cessation of the liability, under the Act or the rules framed thereunder of the above-bounden, this bond shall/remain with the officer incharge. Check Post/ICC/Taxation Officer.
_____________________________ for one year from the occurring of any of the events aforesaid for recovering any tax/penalty that may be payable by the above bounden or any loss, cost or expenses that my have been sustained, incurred, or paid by the Government owing to the act, omission default, failure or insolvency of the above bounden any person or persons acting under or for him/them or the above bounden heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bounden death/partition/disruption/dissolution/winding up of final cessation of his/her liability under the said Act or the rules framed thereunder.
PROVIDED always that without prejudice to any other right or remedy for recovering the tax/penalty, loss or damage as aforesaid, it shall be open to the Government to recover the amount payable under this bond as arrears of land revenue or final imposed by an authority under the said Act.
In witness where of the said ________________________________ (full name) has hereunto set his hand this _________________________ day of ____________________________ signed and delivered ______________________________ by the above named in the presence of ___________________________
Witness:
SURETY BOND
We,
(1) _________________________________________________________
(2) ___________________________________________________________
(Name and full address of the sureties) hereby declare ourselves sureties for the above bounded and guarantee that he/they shall do and perform, all that he/they, has/have above under-taken to do and perform, and in case for his/their omission, default or failure therein, we hereby bind ourselves, jointly and severally, to forfeit to the Governor of Punjab (here-in-after referred as the Government, which expression shall unless excluded by or repugnant to the context, includes his successor-in-office and assigns) the sum of rupees _____________________ (amount in figures followed by amount in words), hereinafter referred to as the said sum in which the above bounden has bound himself or such other sum as shall be deemed to be sufficient by the officer Incharge, Check Post/ICC/Excise and Taxation Officer in writing to recover any amount of tax/penalty payable by the above bounden and remaining unpaid and also to recover any loss, damages, cost expenses, which the Government may sustain, incur or pay by reason of such omission, default or failure.
AND we also agree that neither of us shall be at liberty to terminate this surety ship except upon giving to the officer incharge, Check Post / ICC / Excise and Taxation Officer six calendar months notice in writing of his intention so to do, and our joint and several liability under this bond shall continue in respect of all acts, omissions, default, failures and insolvencies on the part of the above bounden until the expiration of the said period of six months.
Sureties
______________________________
___________________________________
Certified that Shri ______________________________ is Prop./Partner/Managing Director M/s _________________________________ and the latter is a bona-fide person registered under the Punjab Value added Tax Act, 2005 in district ___________________________ Further Certified that both the sureties, aforesaid, are solvent and also are registered in district __________ under the Punjab Value Added Tax Act, 2005.
FORM VAT-38
CASH SECURITY RECEIPT
RECEIVED a sum of Rs. _________________ (in figures)_________________________ (in words) from Shri _______________________________ the owner of the goods or his representative or the driver or any other person incharge of the goods vehicle or vessel No. ______________________, in respect of goods covered, vide Sales Bill/Cash Memo/Invoice/delivery challan No. ________________________ dated ________________ Goods Receipt No. __________________ of M/s ____________________________ (name of the transport co.) dated __________________, Goods Receipt No. _________________ of M/s _____________ (name of the transport co.) dated ___________________, in cash, as security as provided in sub-section (6) (a) of section 51 of the Punjab Value Added Tax Act, 2005.
FORM VAT- 39
[See rule 67]
TRANSPORT RECEIPT (TR/GR)
Signature of the Manager / Booking Clerk.
Name of Transport Company / Booking Agency
FORM VAT- 40
WAY BILL
FORM VAT-41
DESPATCH REGISTER
[To be maintained by the Transporter (s) ]
Tax Act/ Central Sales Tax Act, if any
FORM VAT-42
[See rule 68]
DELIVERY REGISTER
[To be maintained by the Transporter (s)]
Packages along with the method of packing.
FORM VAT-43
(See rule 69)
BILTI REGISTER-INWARD
(To be maintained by the VRN dealer)
FORM VAT - 44
[ See rule 69 ]
BILTI REGISTER - OUTWARD
(To be maintained by the taxable person)
FORM VAT - 45
FORWARDING NOTE
I do hereby certify that I have satisfied myself that the description marks and weight or quantity of goods consigned by me have been correctly entered in this forwarding note.
FORM VAT- 46
[See rule 70]
AUCTION NOTICE
It is for information of the general public that the goods, the details of which are given hereunder shall be put to public Auction on______________________at 11.00 AM in the office of the undersigned located at ____________________________district_________________________________,by the Auction Committee constituted under Rule 70 (ii) of the Punjab Value Added Tax Rules, 2005 for recovery of arrears of tax penalty and interest under the Punjab Value Tax Act, 2005.
Description of Goods
Terms and Conditions
ASSISTANT EXCISE AND TAXATION COMMISSIONER
DISTRICT______________________________________________
FORM VAT - 47
(PRE AUCTION NOTICE)
From
____________________________________
VRN: _______________________________
N O T I C E
You are hereby finally called upon to deposit the said penalty amount of Rs. _____________ (figures) along with interest of Rs. _________ totaling Rs. _____________ on or before _____________ (date) in Government Treasury and Produce the proof of payment on _______________ (date) at ____________ (time) in my Office, failing which the said goods shall be put to public auction in accordance with law without any further reference to you. Also note that in case of your not joining the auction, the entire proceeds of auction shall be deposited in the Government Treasury.
FORM VAT - 48
AUCTION PROCEEDINGS
1. Particulars of Auction committee:
12. List of Bidders:
13. Final Bidder
14. Signature:
FORM VAT-49
RECEIPT FOR AUCTION MONEY / EARNEST MONEY
Received a sum of Rs. ___________________ (in figures) ____________________________________________ _____________(in words) from Shri _________________________________________________ on behalf of M/s ______________________________________________________(auction purchaser/intending bidder) in respect of goods ____________________________(specify goods) of M/s _____________________________________ auctioned/to be auctioned on ______________ (date) at _____________________________ (place).
FORM VAT-50
[See rule 79]
INSTITUTION REGISTER OF APPEALS / APPLICATIONS / REVISIONS
FORM VAT-51
PESHI REGISTER OF CASES FIXED BEFORE THE APPELLATE / RE-VISIONAL AUTHORITY
Date:
FORM VAT-52
DISPOSAL REGISTER OF APPEALS / APPLICATIONS / REVISIONS
FORM VAT-53
REGISTER OF CASES IN APPEAL AND LITIGATION TO BE MAINTAINED BY THE DESIGNATED OFFICER
FORM VAT-55
[See rule 82]
DEMAND AND COLLECTION REGISTER
AMOUNT OF TAX UNDER SECTION 33
AMOUNT OF TAX ASSESSED AND PENALTY IMPOSED, INTEREST CHARGED
FORM VAT-56
[See rule 48]
TAX DEMAND NOTICE
M/s _________________________
_____________________________
You are hereby informed that your taxable turnover for the month / quarter/period/year ________ has been assessed to tax, penalty/interest etc. Under the Act as under:
You are hereby directed to pay the sum of Rs. ____________ (Rs. In words) _______________________________________________________ as mentioned in column 8 into appropriate government treasury before (date) _____________ and furnish the receipt of payment in this office on or before the above said date failing which you may be liable to pay interest and / or / other punitive action under the Act, and the said sum will be recoverable from you as an arrears of Land Revenue.
Challan in Form VAT-2 is enclosed for this purpose.
FORM VAT-57
[See rule 85]
SUMMONS TO APPEAR IN PERSON AND / OR PRODUCE DOCUMENTS
WHEREAS, your attendance is necessary to give evidence with reference to ____________________________________________________________
WHEREAS, the following documents are required :-
____________________________________________________________
in an enquiry under the Punjab Value Added Tax Act, 2005 regarding the case concerning __________________________________________ (name) son of _____________________________________ of _________________________________________ (address) now pending before me, you are hereby summoned to **appear in person / produce, or cause to be produced, the said document(s) before me on the ________________ (date) at _______________ (time) at _________________ (place) and not be depart until permitted by me.
2. A sum of Rs. _____________ being your diet money and traveling expenses, is lying in deposit and will be paid to you in due course.
3. Failure, without lawful excuse, to appear and give evidence or produce or cause to be produced the documents, as the case may be, is punishable under the provisions of Order XVI, Rule 12, Civil Procedure Code, 1908.
Given under my hand and seal, this ________________ day of ________________
Note:-
In case the summons is merely for the production of document, it iwll be proper compliance with it if the document is sent per registered post.
* Name, parentage and address of the person to whom the summons is issued.
** These words should be scored out where the summons is for the production of documents only.
I request for replacing the certificate issued to me/us in for ST(D and E) II with a certificate under the Punjab Value Added Tax Act, 2005. I/We are enclosing copy of the said certificate.
Encl: Copy of D and E Certificate.
(Signature & Seal)
Financial Commissioner, Taxation and Secretary to Government of Punjab, Department of Excise and Taxation.