In exercise of powers conferred by section 71 of the Uttarakhand Value Added Tax Act, 2005, The Governor is pleased to make following rules in view of further amendment in Uttarakhand Value Added Tax Rules, 2005-
The Uttarakhand Value Added Tax (Second Amendment) Rules, 2009
1. Short title and Commencement
(1) These rules may be called The Uttarakhand (The Uttaranchal Value Added Tax Rules, 2005) (Second Amendment) 2009.
(2) They shall come into force with immediate effect.
2. Amendment of sub-rule(1), sub-rule (2), sub-rule (3) and sub-rule (7) and addition of new sub-rule (10) and sub-rule (11) in rule 11-
In rule 11 of the The Uttarakhand (The Uttaranchal Value Added Tax Rules, 2005) Adaptation and Modification Order, 2007 herein referred to as the "Principal Rules"
(a) For the existing sub-rule (1), the following sub-rule (1) shall be substituted -
(1) Every dealer liable to tax other than those covered under sub-rule (2) shall submit to the Assessing Authority a periodical return of his turnover in Form III, in the following manner-
(i) when the turnover in the preceding year exceeded 25 lakh rupees, a monthly return before the expiry of the next succeeding month; and
(ii) when the turnover in the preceding year was upto 25 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned;
(b) In the first proviso to sub-rule (2), for the words "clause(a) or clause (b)" the words "sub-rule (1) or sub-rule (2)" shall be substituted.
(c) After sub-rule (1) the following proviso shall be inserted -
"Provided that a Works Contractor shall submit his periodical return in Form-III(B)"
(d) In sub-rule (2), for the words "Form-III", occurring therein, the words "Form-III(C) shall be substituted.
(e) After clause (c) of sub-rule(3), a new clause (d) shall be added; namely-
"(d) The provisions of clause (a), (b) and (c) of sub-rule (3) shall also mutatis-mutandis apply to form 3(b) and form-3(c) wherever necessary".
(f) (i) At the end of the first proviso to sub-rule (7), the words "works contractors shall submit their annual return in Form-IV(B) and the dealers opting for presumptive tax under sub-section (1) of section 7 of the Uttarakhand Value Added Tax Act shall submit their annual return in Form-IV(C)" shall be added.
(ii) In sub-rule(7), for the existing second proviso, the following proviso shall be substituted.
"Provided further that the Assessing Authority may for adequate reasons to be recorded in writing extend the time for filing such return upto not more than 3 months and with the written permission of the Commissioner, Commercial Tax for not more than six months".
(g) After sub-rule (9) a new sub-rule(10) shall be inserted; namely:-
"(10) the Acknowledgement of annual return in Form-IV shall be issued in Form-XXXIII.
(h) After sub-rule (10) a new sub-rule(11) shall be inserted; namely:-
"(i) The periodical return prescribed in rule-11(1) may be submitted either online on the official website of the department or in hard copy before the expiry of the next succeeding month:
Provided that the Commissioner, by a general order, may make it mandatory to submit the periodical returns online by the registered dealers, whose turnover in the assessment year is likely to exceed or has already exceeded such amount in the immediately preceding assessment year, as he may deem fit, but in case of unforeseen circumstances, the assessing Officer, in whose jurisdiction his business lies, may for adequate reasons to be recorded in writing, permit submission of returns in hard copy.
(ii) The dealer shall have to file a hard copy of the return submitted online on the official website of the department alongwith the copy of treasury challans as proof of deposit of tax after fifteen days from the expiry of the calendar month in which such return is due to be furnished.
(iii) The return being submitted online on the official website of the department will be authenticated by the digital signature of the dealer or the person authorised in this behalf, issued by a certifying authority in accordance with the provision 35 of the Information Technology Act, 2000, failing which it shall be treated as a soft copy of the return only and the dealer shall have to file a hard copy thereof within the prescribed time."
3. Amendment of Form-VI prescribed in sub-rule (1) of rule 19-
In sub-rule (1) of rule 19 of the "Principal Rules" for the existing prescribed Form-VI, an amended Form-VI shall be substituted.
4. Amendment of sub-rules of rule 23-
In rule 23 of the "Principal Rules"-
(a) In sub-rule (3), (6)(a), (6)(b), (8), (11), (14) and sub-rule (16), the words "Assistant Commissioner" occurring therein shall be substituted by the words "Assessing Authority".
(b) "Duplicate copy" of Form XI mentioned in sub-rule (1) shall be placed after the "original copy" of the Form.
(c) After the first proviso to sub-rule (4) the following proviso shall be inserted -
"Provided further that a single form may cover transactions of more than Rs.5 Lakhs in one assessment year. If -
(a) purchasing dealer submits dealer-wise list of total purchases with his application,
(b) the assessing officer is satisfied that the dealer has submitted all the returns and has submitted the proof of deposit of tax due, and
(c) while issuing the form the assessing officer shall mark the relevant assessment year, name of the seller and amount covered with red ink on the form.
5. Addition of sub-rule (17), sub-rule (18), sub-rule (19) and sub-rule (20) after sub-rule (16) of rule 30-
After sub-rule (16) of rule 30 of the Vat rules, new sub-rule (17), sub-rule (18), sub-rule (19) and sub-rule (20) shall be added-
(17) The Commissioner, Commercial Tax shall authorise the class of the assesses who will be allowed to download themselves and use Form-XVI prescribed under sub-rule(1) of rule 30 of the Vat rules.
(18) For the purpose of sub-rule (17) the Commissioner, Commercial Tax shall authorise and prescribe the series and serial nos. of Form-XVI which can be downloaded.
(19) The declaration forms for import (Form-XVI) downloaded as per sub-rule(18) shall be signed by the assessee himself or in case of firm, company etc. by the signatory authorised for this purpose and the specimen signature shall be furnished to the Commissioner, Commercial Tax and the Assessing Authority.
(20) All other provisions of rule 30 shall apply also to the downloaded Declaration Form for Import as they apply to the Declaration Form for Import received from the office of the Assessing Authority.
6. Amendment of sub-rules of rule 41.
In rule 41 of the "Principal Rules" in sub-rule (2), (4), (5) (7), (9), (10), (11), (12), (13) and (14) the words "Assistant Commissioner" occurring therein shall be substituted by the words "Assessing Authority".
(ALOK KUMAR JAIN)
PRINCIPAL SECRETARY FINANCE.
FORM III-(B)
Periodical Return of Turnover For Works Contractor U/s. 7(2) of the Uttarakhand Value Added Tax Act, 2005
(See Proviso to sub-rule (1) of rule 11)
To, Assessing Authority, Commercial tax
Sector/Circle ...........................
RETURN PERIOD
Name of the dealer ...........................................................................
Address of the Principal place of Business ..........................................................
Address of Branch (if any) ......................................................................
TIN (Registration No.)
1. Details of Contract on account of which payment received during the period
2. Details of the tax due, amount deducted at source & amount deposited
3. PAYMENT DETAILS:-
Declaration
I,............................................ S/o.............................................. am authorized to sign this return and I do hereby declare and verify that, the information and particulars given in this return are true and complete and nothing has been wilfully omitted or wrongly stated.
FORM III-(C)
Periodical Return of Turnover of Sales & Composition Money U/s. 7(1) of the Uttarakhand Value Added Tax Act, 2005
(See Proviso to sub-rule (2) of rule 11)
6. PAYMENT DETAILS:-
FORM IV-(B)
ANNUAL RETURN OF TURNOVER FOR WORKS CONTRACTOR U/S 7(2) OF UTTARAKHAND VALUD ADDED TAX ACT, 2005
(See sub-rule (3) of rule 21)
To,
The Assessing Authority, Commercial Tax
Sector__________Circle___________
---------------------------------------------------------------
----------------------------------------------------------------
1- Details of amount received and tax/composition money (including tax deducted at source) deposited during the last two years:
2- Details of Contract on account of which payment received during the period
3- Total Tax Due on Payments Received During the Year:
(A separate sheet is to be attached giving the full calculations of tax liability, including compounding amount)
4. Details of the tax due, amount deducted at source & amount deposited
5- Details of purchases from within State:
6- Details of purchases from Outside the State:
A list of all purchases is to be attached with the annual return
7- Tax on the purchases from outside the State, which are in excess of 5% of the amount as under the conditions of compounding scheme u/s. 7(2),
8- Total Tax Due (3 + 6):-
11- Details of forms used during the year:
List of the used forms giving the Sl No. Of the form, name of the seller/ purchaser dealer, TIN, name of commodity, Bill no/date, quantity & value of the commodity is to be enclosed.
12. PAYMENT DETAILS:-
FORM VI
(See sub-rule (1) of rule 19 )
Challan for payment of Value Added Tax /Trade Tax/ Central Sales Tax into Treasury/ Sub -Treasury/ R.B. I./ S.B.I./Authorised Bank
(A) To be retained by the Treasury/Bank
1
2
3
b. Address
4
5
6. (Tick the relevant head of account of remittance in the box)
(in Rs.)
(in words)
(in figures)
ONLY FOR USE BY SUB-TREASURY /BANK
Amount (in figure) Rs.................................................. ( In words) Rs. .............................................
Challan No. ....................................................Date ........................................................................
Challan for payment of Value Added Tax /TradeTax/ Central Sales Tax into Treasury/ Sub -Treasury/ R.B. I./ S.B.I./Authorised Bank
(B) To be sent by the Treasury/Bank to Commercial Tax Department
(C) To be submitted by the Dealer to Assessing Authority with Return/Application
(D) To be retained by the dealer
FORM XI
(See sub-rule (1) of rule 23)
Form of Declaration by a dealer holding a Recognition Certificate
Duplicate
Name and full address of -------------------------------------------
the dealer to whom issued -------------------------------------------
Registration Certificate No.05-----------------------------------------
Valid with effect from--------------------------------------------------
To.
---------------------------------
(seller)
Certified that the goods specified below purchased from you are for use as Capital Goods and raw material in the manufacture of goods or in the packing of such manufactured goods and that the said manufactured goods would be sold in the manner contemplated in sub-section (7) of section 4.
Certified that I hold the Recognition Certificate no.________issued to me/us by the Assistant Commissioner, Sector__________Circle____________ and the same is valid with effect from_________.
Certified that I/we carry on business under the name and style of____________________________________at ____________________________________(full address)
Details of goods purchased
Rupees_______________________________________________________(in words )
(Note- To be issued to the selling dealer)
FORM XXXIII
COMMERCIAL TAX DEPARTMENT
UTTARAKHAND
ACKNOWLEGEMENT
(For office)
(See sub-rule (10) of Rule 11)
(To be filled in by the office)
Office of the Assistant Commissioner/Assessing Authority
Sector/Circle ............................................
Dealer's Name ..........................................................
Address ....................................................................
...................................................................................
0
_____________________________________________________________________________________
Received with thanks from ..............................................................................
An Annual Return in form -IV for the assessment year ...................................
Enclosure (if any):-
1 .......................................
2 .......................................
3 .......................................
Receipt No. and Date
(For Dealer)