THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 23/H.A.6/2003/S.60/2015 Dated 24th September, 2015

Whereas the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 60 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003(6 of 2003), the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003 by dispensing with the condition of previous notice, namely:-

1. (1) These rules may be called the Haryana Value Added Tax (Third Amendment) Rules, 2015.

(2) They shall come into force with effect from April 1st 2014.

2. In the Haryana Value Added Tax Rules, 2003 (hereinafter called the said rules), for rule 49-A, the following rule shall be substituted, namely :-

"49-A LUMPSUM SCHEME IN RESPECT OF DEVELOPERS (Section 9).-

(1) A developer liable to pay tax under the Act, and duly registered, may pay, as an option, in lieu of tax payable by him under the Act, by way of composition of lump sum tax calculated at the compounded lump sum rate of one percent of entire aggregate amount specified in the agreement or value specified for the purpose of stamp duty, whichever is higher, in respect of the said agreement. The developer opting for this scheme here-in-after shall be referred to as the composition developer.

(2) The composition developer opting for composition under this scheme shall,-

(i) purchase goods for use in the execution of the works contract from a registered dealer of the State but shall not be entitled to claim any input tax credit thereon. If the input tax in respect of any goods purchased in the State has been availed of by a developer and such goods are held in stock at the time of option of composition scheme, the input tax in respect of such goods shall be reversed. In case any goods used in the execution of works contract are procured or purchased from dealers other than the registered dealers from within the State or from outside the State on which no tax has been paid to the State, the composition developer shall be liable to pay an amount equal to the amount of tax that would have been payable, had the goods been purchased within the State from a registered dealer.

(ii) be entitled to purchase or receive goods, from any place outside the State including imports from out of India, against prescribed declaration forms, to be used in the execution of the contract at any time during the period for which the composition remains in force under this Scheme, but he shall pay tax at the rate of 4% on purchase price thereof and on goods purchased and or received from any place outside the State and held in stock at the time of option of the composition scheme, and such tax shall not be adjustable towards his composition tax liability;

(iii) not be entitled to use declaration Form VAT D-1 for purchasing goods at concessional rate of tax from within the State;

(iv) be treated as non-vat dealer and shall not be eligible to claim input tax credit under section 8 of the Act;

(v) not collect any amount by way of tax under the Act;

(vi) not issue "Tax Invoices";

(vii) retain the originals of all tax invoices and all the retail invoices for all his purchases;

(viii) not be entitled to any refund

(3) The tax period for the composition developer shall be monthly and the payment of lump sum in lieu of tax shall be paid by the composition developer within fifteen days of the close of the month:

Provided that if a composition developer fails to make the payment of tax including tax on purchases in time under this scheme, then he shall be liable to pay interest as per the provisions of sub-section (6) of Section 14 of the Act.

(4) Where the composition developer awards any portion of his contract to another contractor or sub-contractor, such composition developer shall not be eligible for any deduction on account of any tax paid by the contractor or the sub contractor under the Act.

(5) A developer may opt for payment of tax in lump sum with effect from the 1st April, 2014 in accordance with the provisions of this Scheme, by submitting an application in Form VAT-CD1 to the appropriate assessing authority, within sixty days of the issue of the notification. However, a developer getting registration certificate after the issue of the notification, may opt for the scheme within thirty days of the issue of registration certificate under the Act. A registered developer can also exercise such option from the beginning of a financial year by submitting the application to the appropriate assessing authority within thirty days of the commencement of the financial year concerned.

(6) A composition developer who has opted for lump sum payment of tax under the lump sum scheme notified on the 12th August, 2014, shall be deemed to have opted for lump sum payment of tax under this scheme. In case the tax deposited under the scheme notified on the 12th August, 2014 is more than the tax liability calculated under this Scheme, the excess tax shall be adjusted against the future tax liability but no adjustment on account of such excess tax shall be allowed if the composition developer opts out of the Scheme.

(7) A composition developer shall furnish a quarterly return in Form VAT R-13 to the appropriate assessing authority and also submit proof of payment of tax alongwith the return.

(8) The Excise and Taxation Commissioner shall be competent to issue guidelines, specifying the procedure and the forms etc. for the purpose of availing, compliance and monitoring of this Scheme.

(9) For the removal of doubts, it is hereby made clear that nothing contained here-in-above shall be construed as conferring any benefit, concession or immunity on the composition developer other than the benefit, concession or immunity granted under the scheme.

3. In the said rules, after the existing "Form VAT C-5", the following Form shall be inserted, namely:-

"FORM VAT-CD1

(See rule 49A (5))

Application for opting Lump Sum Composition Scheme in respect of Developers under rule 49A of the Haryana Value Added Tax Rules, 2003.

The Assessing Authority,

Ward/Circle No. Date:_____________

Serial Number	Original/Duplicate copy of application
1	Name of the Dealer
	PAN
	Mobile/Telephone No.
	E-mail id
	SCO/Booth/ Shop/ Building/ Flat/ Floor No.
	Building Name /Mohalla/Colony/ Market Place/Street/Lane
	Sector/Area
	City/Town/Village
	Post Office
	District
	Pin code
	State
2	TIN
	Date of Liability of TIN
	Date of Validity of TIN

3
A	Details of goods purchased from within the State of Haryana on which Input Tax Credit is claimed and lying in the opening stock. See Rule 49 A(2) (i)
Serial Number	Goods liable to VAT at different rates i.e. @ (%)	Purchase Value of goods on which VAT has been paid	Input Tax claimed (in Rs.)	Additional Tax claimed, if any.	Total Input Tax Claimed
1	2	3	4	5	6
1	@ 5% (declared goods)
2	@ 5% (other than declared goods)
3	@ 12.5% (non scheduled goods)
4	@
5
	Total

B. Goods purchased/received from outside the State of Haryana and lying in the opening stock. See Rule 49 A(2) (ii)

Serial Number	Goods liable to VAT at different rates i.e. @ (%)	Purchase/Receipt Turnover	VAT Payable @ 4% (in Rs.)	Additional Tax Payable	Total
1	2	3	4	5	6
1	@ 5% (declared goods)
2	@ 5% (other than declared goods)
3	@ 12.5% (non scheduled goods)
4	@
5
	Total

4	Details of Tax deposited as per Column 6 of Sr. No. 3(B)
Serial Number	Name of treasury where tax deposited or Bank on which DD/Pay order drawn or office from where RAO issued TDS	Treasury receipt (TR)/DD/PP/RAO				For office use
Serial Number		Type of Instrument	No	Date	Amount	DCR No	Date
(i)
(ii)
(iii)

Verification:

I,________________________________ (give full name) son/daughter of ________________________ (give name of the father), resident of _____________________ (give complete residential address), hereby declare in the capacity of _____________________ (proprietor/partner/managing director/duly authorized signatory) of M/s ___________________ (give full name of the business entity/dealer), having its business address at _________________ (give complete address of the dealer). I do hereby submit application to opt for the Lump Sum Composition Scheme in respect of developers under Rule 49A of the HVAT Rule, 2013.

	Signature
Place:
Date:	(Name of the dealer/authorised signatory)
	Also affix Seal and stamp of the dealer

ACKNOWLEDGEMENT

The undersigned acknowledge having received the original of this application for opting lump sum composition scheme from M/s._______________________ having TIN: _______________ on the date mentioned below:

(1) Date of receipt of return: _____________

(2) Signature with stamp of name and designation of receiving officer: _____________ "

4. In the said rules, after the existing "Form VAT R-12", the following Form shall be inserted, namely:-

"Form VAT – R13

[See Rule 49A(7)]

Form of Return to be furnished by a composition developer

Serial Number

Original/Duplicate copy of return for the quarter ended on:

D	D	M	M	Y	Y	Y	Y

Name of the Dealer

PAN

Mobile/Telephone No.

E-mail id

SCO/Booth/ Shop/ Building/ Flat/ Floor No.

Building Name /Mohalla/Colony/ Market Place/Street/Lane

Sector/Area

City/Town/Village

Post Office

District

Pin code

State

TIN

Date of Liability of TIN

Date of Validity of TIN

3	Computation of Lump sum Tax
Serial Number	(a) Description	(b) Amount	(c) Rate of Lumpsum Tax [as per Rule 49A(1)]	(d) Amount of Lumpsum Tax
(i)	Gross amount received/receivable including values of land for sale and transfer of flats, dwelling units etc during the return period *
4	Tax on the goods purchased/received from dealers other than the registered dealers from within the State or outside the State on which no tax has been paid to the State. (See Rule 49A(2)(i):
Serial Number	(a) Description	(b) Amount	(c) Rate of Tax [as per Rule 49A(2)(i)]	(d) Tax Amount
(i)	Taxable goods purchased from dealers other than the registered dealers from within State without payment of tax during the return period. **		(i)
			(ii)
			(iii)
	Total
(ii)	Taxable goods purchased/received from dealers other than the registered dealers from outside the State during the return period. ***		(i)
			(ii)
			(iii)
	Total
(iii)	G. Total
5	Tax on the goods purchased/received in course of interstate Trade and Commerce. See Rule 49A(2)(ii).
Serial Number	(a) Description	(b) Amount	(c) Rate of Tax on the Goods under HVAT Act	(d) Tax Amount [As per Rule 49A(2)(i)]
(i)	Taxable goods purchased/received from out of State during the return period. ****		(i)
			(ii)
			(iii)
	Total
(ii)	Taxable goods purchased/received in the course of import into the territory of India during the return period. *****		(i)
			(ii)
			(iii)
	Total
(iii)	Taxable goods received in the course of import into State. ******		(i)
			(ii)
			(iii)
	Total
(iv)	G. Total

6	Aggregate of tax
Serial Number	(a) Description	(b) Amount
(i)	Lumpsum Tax as per column (d) of serial no.3 (i)
(ii)	Tax as per column (d) of serial no.4 ( iii)
(iii)	Tax as per column (d) of serial no.5 ( iv)
(iv)	Total Tax liability
(v)	Add surcharge on above ( on applicable amount)
(vi)	Total Tax Payable

7	Tax Payable Amount
Serial Number	(a) Description	(b) Amount
(i)	Tax payable as per column (b) of serial no.6 (vi)
(ii)	Less Tax paid as per serial no.[8(viii)]
(iii)	Excess carried forward if any
(vi)	Total Tax Payable

8	Details of Tax deposited
Serial Number	Name of treasury where tax deposited or Bank on which DD/Pay order drawn or office from where RAO issued TDS	Treasury receipt (TR)/DD/PP/RAO				For office use
Serial Number		Type of Instrument	No	Date	Amount	DCR No	Date
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)	Excess paid brought forward from last return
(viii)	Total of rows [(i) to (vii)]

9	Account of forms printed under the Government authority/required to be authenticated by the assessing authority.
Serial Number	Type of Form	Opening stock at the beginning of the return period	Forms received or authenticated during the period	Number of forms used during the return period	Aggregate of amount of transactions for which forms used
(1)	C
(2)	F
(3)

* Submit list of payments received/receivable from prospective buyers

Serial Number	Name of the Buyer	Details of Agreement	Total Amount Payable	Amount received /receivable during the Return Period	Amount received /receivable upto date

** Submit list in format given here as per Sr. no. 4(i)

*** Submit list in format given here as per Sr. no. 4(ii)

List of purchases/receipts of taxable goods from dealers other than the registered dealers from within the State or outside the State /*
Serial Number	Name of the Seller	Invoice/Voucher No.	Date	Name of the Commodity	Rate of tax as applicable in the State	Value of goods

**** Submit list as in Form LP 3

***** Submit list as in Form LP 4

****** Submit list as in Form LP 5

I,__________________________(give full name) son/daughter of _________________ (give name of the father), resident of _____________________ (give complete residential address), hereby declare in the capacity of _____________________ (proprietor/partner/ managing director/duly authorized signatory) of M/s ____________________ (give full name of the business entity/dealer), having its business address at ______________ (give complete address of the dealer) that I am authorized to furnish this return and all its contents including tables, lists, declarations, certificates and other documents appended to it are true, and complete and nothing has been concealed therein.

	Signature
Place:
Date:	(Name of the dealer/authorised signatory)
	Also affix Seal and stamp of the dealer

FOR OFFICE USE ONLY

(1) Date of entry in VAT-register/Computer:

(2) Signature of the official making the date entry: (Affix stamp of name & designation)

(3) Signature of the assessing authority with date: (Affix stamp of name & designation)

ACKNOWLEDGEMENT

The undersigned acknowledge having received the original of this return from M/s.___________ having TIN: _______________ on the date mentioned below:

(1) Date of receipt of return: _____________

(2) Signature with stamp of name and designation of receipt clerk _____________ .".

ROSHAN LAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.