THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 181/2016/181(120)/XXXVII(8)/2008 Dated: 29th February, 2016

In exercise of the powers conferred by section 71 of Uttarakhand Value Added Tax Act, 2005 the Governor is pleased to make the following rules with a view to further amend in the Uttarakhand Value Added Tax Rules, 2005.

The Uttarakhand Value Added Tax (Amendment) Rules, 2016

1. Short title and Commencement

(1) These rules may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2016

(2) This shall come into force at once.

3. Amendment in Rule 26

For the existing sub-rule (2) and (3) of rule 26C of the "Principal Rules" given in column-1 below, the following sub-rule given in column-2 shall be substituted; namely-

Column-1	CoIumn-2
(Existing clause)	(Hereby Substituted clause)
26C. Import/Transport of Goods into the State against Declaration :	26C. Import/Transport of Goods into the State against Declaration :
(2) Where such goods are to be consigned by road- (a) the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, before entering into the State shall, submit online information in Form (hereinafter called "Trip Sheet") prescribed by the commissioner and during the movements of goods in the State shall carry with him the following documents- (i) duly signed two e-generated copies of the online submitted "Trip Sheet" (ii) completely filled Form of Declaration for import in Form XVI or Certificate for import in Form XVII as the case may be, in duplicate duly verified by the consignor (iii) sale invoice/bill or challan/ other like document, (iv) document of title to goods/GR/bilty. (b) The owner of the truck or the transport agency, forwarding agency or clearing agents, as the case may be shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate as the case may be and the sale invoices/ bills/challans carried with the goods. (c) The importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (b) for such period, as may be prescribed by the Commissioner, and produce them before the assessing authority in a manner and within a time as may be notified by the Commissioner. (3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in Form-XVI or the certificate in Form-XVII, as the case may be, duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised by the Commissioner in this behalf in a manner and within a time as may be prescribed by the Commissioner.	(2) Where such goods are to be consigned by road- (a) the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, before entering into the State shall, submit online information in Form (hereinafter called "Trip Sheet") prescribed by the commissioner and during the movements of goods in the State shall carry with him the following documents- (i) duly signed two e-generated copies of the online submitted "Trip Sheet" (ii) completely filled Form of Declaration for import in Form XVI or Certificate for import in Form XVII as the case may be, in duplicate duly verified by the consignor (iii) sale invoice/bill or challan/ other like document, (iv) document of title to goods/GR/bilty. (b) The owner of the truck or the transport agency, forwarding agency or clearing agents, as the case may be shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate as the case may be and the sale invoices/ bills/challans carried with the goods. (c) The importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (b) for such period, as may be prescribed by the Commissioner, and produce them before the assessing authority in a manner and within a time as may be notified by the Commissioner. Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-form XVI shall be used. (3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in Form-XVI or the certificate in Form-XVII, as the case may be, duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised by the Commissioner in this behalf in a manner and within a time as may be prescribed by the Commissioner. Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-form XVI shall be used.

4. Amendment in Rule 29

For the existing sub-rule (1) of rule 29 of the "Principal Rules" given in column-1 below, the following sub-rule given in column-2 shall be substituted; namely-

Column-1	CoIumn-2
(Existing clause)	(Hereby Substituted clause)
29. Import or Receipt of Goods by Post, Rail, River or Air.	29. Import or Receipt of Goods by Post, Rail, River or Air.
(1) A registered dealer or a person other than a registered dealer desirous of importing or receiving into the State (from any place outside the State), by post, rail, river or air, goods notified under (or referred to in) sub -section (1) of section 48 in excess of the quantity, measure or value specified thereunder, shall submit for endorsement the original and duplicate portions of the declaration or, as the case may be, certificate duly filled in and signed by him, to the Assessing Authority within whose territorial jurisdiction he carries on business or, if he does not carry on business he ordinarily resides.	(1) A registered dealer or a person other than a registered dealer desirous of importing or receiving into the State (from any place outside the State), by post, rail, river or air, goods notified under (or referred to in) sub -section (1) of section 48 in excess of the quantity, measure or value specified thereunder, shall submit for endorsement the original and duplicate portions of the declaration or, as the case may be, certificate duly filled in and signed by him, to the Assessing Authority within whose territorial jurisdiction he carries on business or, if he does not carry on business he ordinarily resides. Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-form XVI shall be used.

5. Amendment in Rule 30

In Rule 30 of the Principal Rule-

(1) For the existing sub-rule (3) given in column-1, the following sub-rule given in column-2 shall be substituted; namely-

Column-1	CoIumn-2
(Existing clause)	(Hereby Substituted clause)
30. Issue and Submission of Declaration Forms for Import.-	30. Issue and Submission of Declaration Forms for Import.-
(3) No blank declaration forms shall be issued by the Assessing Authority except on payment of a fee of rupees five per form. The application shall be signed by one of the persons mentioned in sub- rule (1) of rule 7 or a person duly authorized under rule 50 .	(3) No blank declaration forms shall be issued by the Assessing Authority except on payment of a fee of rupees five per form. The application shall be signed by one of the persons mentioned in sub- rule (1) of rule 7 or a person duly authorized under rule 50 . Provided that notwithstanding anything contained in this Rule, no fee shall be payable for the electronic issuance or generation/downloading of declaration for import.

(2) After the existing sub rule (20), the following new sub-rule shall be added; namely:-

(21) Where e-declaration/e-Form XVI used, Commissioner may by notification prescribe in the manner in which e-declaration/e-Form XVI shall be used.

(Amit Singh Negi)

Secretary.