In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) the Governor of Himachal Pradesh is pleased to make the following rules further to amend Himachal Pradesh Value Added Tax Rules, 2005, notified vide this Department Notification No. EXN-F(5)-4/2005 dated 2nd December,2005 and published in the Rajpatra, Himachal Pradesh (Extra Ordinary), dated 7th Decmber,2005,namely:-
1. Short title and commencement.
(1) These rules may be called the Himachal Pradesh Value Added Tax (3rd Amendment) Rules, 2015.
(2) They shall come into force from the date of publication in Rajpatra, Himachal Pradesh..
2. Amendment of rule 2.
In rule 2 of the Himachal Pradesh Value Added Tax Rules,2005, hereinafter referred to as the said rules, for clause(d) and Explanation, the following clause shall be substituted, namely:-
"(d) "appropriate Government Treasury" means a Treasury or Cyber Treasury or Sub-Treasury or such branch of the Bank authorized to conduct Government transactions in the State as notified from time to time by the State Government;".
3. Amendment of rule 36.
In rule 36 of the said rules, in sub-rule(2), for clause(ii), the following clause shall be substituted, namely:-
"(ii) tax under sub-section(4) of section 16 of the Act shall, before filing the return, pay such lumpsum tax and tax within 30 days from the expiry of each month or quarter of a year, as the case may be.".
4. Amendment of rule 38
In rule 38 of the said rules, in sub-rules(3),-
(a) for the words, figures and signs "deduct an amount equal to 2 percentum in respect of 'A' and 'B' class contractors and an amount equal to 3 percentum in respect of 'C' and 'D' class contractors having annual turnover up to Rs. 30 lac of such sum towards the tax under section 17 of the Act", the words and figures "deduct an amount equal to 3 percentum of such sum towards the tax under section 17 of the Act from all works contractors" shall be substituted; and
(b) for the proviso, the following proviso shall be substituted, namely:-
"Provided that in respect of C & D class contractors having annual turnover upto Rs.30 Lacs, no return shall be required to be filed under section 16 and also no assessment shall be done under section 21 and the tax deducted @ 3 percentum shall be deemed to be full and final payment.".
5. Amendment of rule 41.
For rule 41 of the said rules the following rule shall be substituted, namely:-
"41. List of sales and purchases,-
Every registered dealer shall submit alongwith return in Form VAT-XV the following :-
(i) sales and purchases in Form LS-1 and LP-I; and
(ii) sales returned and purchases returned in LS-II and LPII.".
6. Amendment of rule 45.
In rule 45 of the said rules, for sub-rule(1), the following subrule shall be substituted, namely:-
"(1) A registered dealer(other than a dealer running a restaurant holding bar license for retail sale of liquor under the Himachal Pradesh Liquor License Rules,1986 and a dealer dealing in medicines) shall have the option to pay presumptive lump sum tax by way of composition under section 7 or under sub-section(2) of section 16, and shall pay tax in the manner prescribed in this chapter.".
7. Amendment of rule 50.
For rule 50 of the said rules, the following rule shall be substituted, namely:-
"50. Lumpsum Tax Scheme in respect of other dealers.-
(1) Any dealer specified in this rule shall, under section 7 or under sub-section(2) of section 16 and subject to the provisions of rule 45 and this rule , pay the lump sum tax in the manner prescribed below.
(2) A retailer for the purpose of this rule shall be a dealer registered under the Act who sells goods exclusively within the State after purchasing them from dealers or other retailers in the State or after purchasing them in the course of inter-State trade or commerce from outside the State.
(3) Subject to other provisions of this rule, a retailer whose turnover during the last year does not exceed twenty five lakh rupees, may, at anytime, opt for payment of lumpsum tax calculated in acordance with the provisions of subrule(4), by making an application in Form L-1 given below and a retailer who makes an application for registration under the Act may also excercise such option by making an application in Form L-2 given below simultaneously. However, the existing retail sale dealers who are already paying lumpsum tax by way of composition shall continue to do so, provided their turnover does not exceed Twenty Five Lakhs rupees and therefore such dealers shall not be required to file fresh application/option in this regard.
Application Form L-1
Form of application under rule 50 of the Himachal Pradesh Value Added Tax Rules,2005.
(For a dealer who is already registered under the Act)
To
The Assessisng Authority
District...............................
Option to pay lumpsum tax by way of composition under section 7 and sub-section(2) of section 16 of the Himachal Pradesh Value Added Tax Act,2005.
I/We..................................(name, aged......S/O/D/o/W/o Sh./Ms.....................R/o village/Town.................... Tehsil.............District............. proprietor/partner of M/s............................holding TIN..................... In terms of the provisions of rule 50 of the Himachal Pradesh Value Added Tax Rules,2005, do hereby opt for lumpsum tax payment by way of composition under section 7 and under sub-secton(2) of section 16 of the Himachal Pradesh Value Added Tax Act,2005.
2. The business concern is a retailer and deals in mainly following commodities:-
(i)
(ii)
(iii)
(iv)
(v)
(vi)
3. The turnover last year was about Rs. Lakhs.
ACKNOWLEDGEMENT
Received option from M/s.................................................... (mention complete name and address with TIN if any)
Application Form L-2
Form of application under rule 50 of the Himachal Pradesh Value Added Tax Rules, 2005.
(For a dealer who is simultaneously making application for registration under the Act)
The Assessing Authority
District............
I/We...............(name), aged.......S/o/D/o/W/o Sh./Ms............ proprietor/ partner of...............................R/o Village/ Town..........Tehsil...........district.............am/ are applying for registration under the Himachal Pradesh Value Added Tax Act,2005 and opt for payment of lumpsum tax in lieu of tax from the commencemnt of the business(date of becoming liable to pay tax) in terms of rule 50 of the Himachal Pradesh Value Added Tax Rules,2005.
2. The gross turnover of the business is likely to be Rs................in a full year of operation.
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Received option from M/s................................. (mention complete name and address with TIN if any)
3. The application made under sub-rule(2) shall, subject to the correctness of the information furnished therein, shall be allowed from the date of appliation.
4. The retailer whose application has been allowed (hereinafter referred to as the 'lumpsum retailer') under the foregoing sub-rule shall furnish returns in Form VAT-XVH and shall pay lumpsum tax at quarterly intervals within 30 days of the close of the quarter. The lumpsum tax for a quarter shall be computed at the rate of 1% of the taxable turnover during the quarter. Howerver, in case of taxable goods purchased in the course of inter-State trade or commerce from outside the State during the quarter the tax shall have to be paid on actual i.e. as per the tax applicable on the sale of such goods in the State:
Provided that the sale value of the goods for the purpose of computing lump sum tax shall be the invoiced price including all taxes and charges shown in the invoice.
5. The retailer paying lumpsum tax shall keep regular account of purchases made by him, separately in respect of exempted and taxable goods. He shall not be required to keep account of sales but, if he makes a sale of goods price whereof exceeds ten thousand rupees or in case the purchaser requests for the goods to be invoiced, he shall issue a retail sale invoice to the purchaser and keep record of all such invoices.
6. The retailer paying lumpsum tax and whose turnover in a year exceeds twenty five lakh rupees shall continue to pay lumpsum tax during that year and composition of tax in his case shall cease to have effect only from 1st April next. Such retailer shall be entitled to claim the credit of input tax on the stock of goods in trade held by him at the close of 31st March subject to furnishing information relating to such goods held in stock with his return for the quarter ending 31st March.
7. The retailer paying lumpsum tax shall be authorized to make purchase of goods on declarations in Form C from outside the State but he shall not be authorized to make use of declaration in Form F. He shall be required to make use of declaration in Form VAT-XXVI-A as per rule 61 and rule 61-A of the Himachal Pradesh Value Added Tax Rules,2005 for importing goods in the State.
8. Amendment of rule 64.
In rule 64 of the said rules, for sub-rule(2), except proviso, the following sub-rule shall be substituted, namely:-
(2) For the purpose of sub-section(1) of section 21 a return shall be deemed to be-
(i) correct, if its versions conforms to the balance sheet/profit and loss account/trading account filed by the dealer along-with annual return and this version cannot be impeached by any adverse information, to the contrary, available on record till 20th March of the following financial year; and
(ii) complete, in material particulars, if it contains the entire information required to be furnished therein, is correct arithmetically and is accompanied by the statutory forms as prescribed under the Central Sales Tax Act,1956 or the Himachal Pradesh Value Added Tax Act,2005 as applicable or prescribed lists, documents and proof of payments of the full amount of tax due according to the returns and is duly signed by the dealer:.''.
9. Amendment of rule 65.
In rule 65 of the said rules, for sub-rule(1), except the proviso, the following sub-rule shall be substituted, namely:
"(1) Save the cases selected for scrutiny under sub-rule(1) of rule 66, all the cases shall be deemed to have been assessed to tax under sub-rule(1) of rule 64 and in respect of such cases, deemed assessment order after due verification shall be generated through the IT system and sent by e-mail by the Assessing Authority by the 20th of March of the following financial year and the same shall be deemed to be a copy of the assessment order. List of all such dealers shall be published on the official website of the Department by 30th March of the following financial year:.....
(2) Deemed assessment order shall be as under:-
Deemed Assessment Order
"As per annual return bearing acknowledgement No..........dated........for the assessment year ................your case stands assessed under section 21(1) of the Himachal Pradesh Value Added Tax Act, 2005. However, if your case is selected for scrutiny/ assessment at any later stage, you will be informed accordingly.".
10. Amendment of rule 66.
In rule 66 of the said rules,-
(a) after clause(iii) the following clause shall be inserted, namely:-
''(iii-a) Dealers engaged in execution of works contracts and claiming refund, except 'C' & 'D' class contractors;"; and
(b) for the exising clause(ix), the following clause shall be substituted, namely:-
"(ix) Cases based on definite intelligence about evasion of tax and mismatches reflecting tax evasion, thrown up by the IT software being used by the Department;".
11. Insertion of new rule 73-A.
After rule 73 of the said rules, the following rule shall be inserted, namely:-
"73-A. Notice for locking TIN:-
For the purpose of section 50-A, notice in Form-XLV shall be issued immediately after locking of the Tax Identification Number and suspension of e-services.".
FORM-XLV
[See rule 73-A]
NOTICE FOR LOCKING OF TAX IDENTIFICATION NUMBER AND SUSPENSION OF E-SERVICES
Name of person:
Tax Identification Number:
Address:
It has been noticed that you have committed the following acts/offence(s) as per records available in this office: [Please tick mark or fill up whichever is applicable in the appropriate box]
Failed to file return for the tax period_____________;
Knowingly furished incomplete or incorrect information in the return furnished for the tax period or the periods w.e.f.________to ________;
Failed to pay tax, interest and penalty due under the Act for the period(s) w.e.f._______to ________;
Filed to file the annual return for the year________;
Failed to file returns corresponding to the transactions conducted by you as per the information available on record;
Not conducting business at the declared place at ________;
Deliberately avoiding service of notice.
Have failed to comply with the requirements of the notice
issued on____________(specify).
Accordingly, your actions as referred to hereinbefore are prejudicial to the interest of revenue.
You are hereby informed that your Tax Identification Number and e-services have been locked.
Please note that you are not entitled to move goods for inter- State transactions and or avail the e-services available till your compliance is received. However, you are given an opportunity to produce such evidence, records or documents relying on which, you intend to rebut the above allegations. You are therefore directed to appear in person or through your authorized representative in the office of the undersigned on________ at _____AM/PM and produce such evidence, record or documents. If you fail to appear on the date and the time fixed and produce the relevant evidence, records or documents, the Tax Identification Number and eservices shall not be re-opened till compliance is made.
12. Substitution of Forms VAT-II, VAT-II-A and VAT-XV-H
For Forms VAT-II, VAT-II-A and VAT-XV-H appended to the said rules, the following Forms shall be substituted, namely:-
FORM VAT-II
[See rules 3(2), 33(1) and 37(2)under H.P.Value Added Tax Rules,2005 read with rule 7(2) of Central Sales Tax (Himachal Pradesh) Rules,1970]
CHALLAN
Invoice of the Tax paid into ............ Treasury/Sub-Treasury/Branch or such authorized Bank and credited under the Head of Account "0040-Sales Trade etc."
"101"- RECEIPTS UNDER CENTRAL SALES TAX ACT:
"102" RECEIPTS UNDER STATE SALES TAX ACT:
"111" RECEIPTS FROM STATE VALUE ADDED TAX ACT:
"800"-OTHER RECEIPTS:
Certified that all the particulars given above are correct.
Signature of depositors
FOR USE IN TREASURY
Treasury Officer/
Sub-Treasury Officer/
or Manager of such Authorzed Bank
Footnote:
"Original" : To be sent by the Treasury Officer to the Assistant Excise and Taxation Commissioner or Excise and Taxation officer, incharge of the District.
"Duplicate": To be retained in the Disrict.
"Triplicate": To be returned to the person making payment.
"Quadruplicate": To be returned to the person making payment.
Form VAT-II-A
(See rule 37-A)
E-Challan
(For deposit of tax/demand/other sum)
Government of Himachal Pradesh
Excise and Taxation Department
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Certified that all the particulars given above are correct.; and
<<Bank Name>>
<<Collecting Branch Name>>
FORM VAT-XV-H
[See rule 50(4)]
Form of return to be furnished by a Retail-sale dealer paying the lumpsum under sections 16(2) of the Himachal Pradesh Value Added Tax Act,2005.
1. Dealer's identity
2(a). Details of local purchases
2(b). Details of inter-State purchases(if any)
3(a). Lumpsum Tax payable on Turnover of taxable goods during the return period
3(b). Tax payable on turnover of taxable goods purchased during the course of inter-state trade during the return period
4. Details of tax deposited (3a + 3b)
No.
(To be filled by dealers only in case taxable turnover during the year exceeds Rs.25 Lacs)
5. Closing Stock as on 31st March
13. Insertion of new Forms LS-II and LP-II.
After Form LP-I appended to the said rules, the following Forms LS-II and LP-II shall be inserted, namely:-
"FORM LS-II
(See rule 41)
Lists of sales returned to be submitted with return
Declaration:
I solemnly declare that to the best of my knowledge and belief the informtion given on this form is true and correct.
Place:
Date:
[Signature]
Status: Tick() applicable [Karta, proprietor, partner, director, president, secretary, manager, authorised officer]
Note: The returns upto the financial year 2014-15 shall continue to be filed on old Form VAT-XV alongwith forms LS-I and LP-I.
"FORM LP-II
Lists of Purchases returned to be submitted with return
By Order
Principal Secretary(E&T) to the
NOTIFICATION No. EXN-F(10)-2/2015-Loose Dated 3rd July, 2015.
C O R R I G E N D U M
In partial modification of this Department Notification No.EXNF(10)-2/2015-Loose dated 3rd June,2015 as published in Rajptra Himachal Pradesh on 6.6.2015, and in exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005) the Governor of Himachal Pradesh hereby substitute Sr.No.8 (Amendment of rule 64) of the said notification in the following manner which shall be read as such from the date of publication of the said notification in the official Gazzette:-