Clause as hereby substituted

Existing Clause

Rule as hereby substituted

7: Application for Registration:

(a) the proprietor or a person having due authority to act on behalf of such proprietor in case of an individual ; or

(b) the partner, in the case of a firm; or

(c) the karta, in the case of a Hindu Undivided Family ;or

(d) the Managing Director or any person authorized by the Board of Directors, in the case of a limited Company ;or

(e) the president or the secretary, in the case of a Society or Club or Association; or

(f) the Head of the Office or any other officer duly authorized by him, in the case of a department of a State Government or the Central Government ; or

(g) in any other case,by the dealer himself or by the principal officer, or any other officer,duly authorized by him,of the authority or body,as the case may be:

Provided that the Assessing Authority may require a dealer who is deemed to be a registered dealer as per provisions of sub-section (6) of section 15 of the Act, to furnished all or any information as per Form I above, and such dealer whenever so required shall furnish correct, complete and true information.

(a) the proprietor or any person authorized to act on his behalf in case of proprietorship business.

(b) a partner duly authorized by all other partners in case of partnership firm.

(c) the karta in case of Hindu Undivided Family

(d) the Managing Director or Director or a person authorized by the Board of Directors in case of a limited company.

(e) the President or Secretary in the case of Society, Club or Association of persons.

(f) the Head of the office or any other person authorized by him in case of a department of a State Government or the Central Government of a Corporation or a local body.

(g) trustee in case of a trust.

(h) the receiver or guardian of a minor or an incapacitated person where business in the name of the minor incapacitated person.

(f) in any other case, person duly authorized by the dealer or any other person authorized by a competent authority.

 (3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.

(4) Each application for registration shall be accompanied by -

(a) (i) Attested copy of Partnership Deed and Letter of Authority from all the partners in favour of the applicant, in case of a Firm;

(ii) Attested copies of Article of Association and Memorandum of Association and Letter of Authority by the Board of Directors in favour of the applicant, in case of a Limited Company;

(iii) Attested copy of Resolution of Appointment as President or Secretary, in case of a society or club or association.;

(iv) Attested copy of deed or relevant document in case of a Trust, Receiver or Guardian of a minor or an incapacitated person :

(v) Authority of Head of Office or the Principal Officer in case of body carrying on business; and

(b) Specimen signatures and photograph of the applicant duly attested.

(5) An application for registration shall be made within thirty days of the date on which the dealer becomes liable to registration.

(6) Where a person or a dealer has more than one place of business in the State, he shall make a single application for registration in respect of all such places specifying therein one of such places as the principal place of business and submit it to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.

(7) Where a dealer is required to furnish any information regarding change of business as per the provisions of sub- section (11) of section 17 he shall furnish the information within thirty days of the occurring of such events, under the signatures of the person or the dealer referred to in sub- rule (1) above, duly attested by a lawyer or a gazetted officer:

Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change, any tax such other person was liable to pay after the change has taken place, may be recovered from such dealer as if no change had taken place ;

Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.

(a) For Proof of deposit of Registration Fee

(i) Challan or e-challan;

(b) For proof of identity of the individuals any one of the following

(i) Passport of the individual

(ii) Voter ID Card of the individual

(iii) PAN Card of the individual

(iv) Driving License of the individual and passport size photograph of the individual attested by an Advocate or a Gazetted officer

(c) For proof of residential address of the individuals any one of the following containing the name and residential address of the individual-

(i) Passport of the individual

(ii) Voter ID Card of the individual

(iii) Driving License of the individual

(iv) Bank account statement/Pass Book of the individual along with a leaf of cancelled cheque of such account.

(v) Registered sale deed or lease deed of the house, as the case may be

(vi) Latest receipt of property tax of municipal corporation, council Gram Panchayat, as the case may be, or property tax assessment order

(vii) Latest paid telephone bill

(viii) Latest paid electricity bill of UPCL

(ix) Certificate issued by an officer of revenue department, not below the rank of Tehsildar.

(d) For proof of the address of all the business premises of the dealer (other than Department Corporation/ Company/Institution of Central/ State Govt. Or Local Bodies)- any one of the following containing name of the business and the address of the premises-

(1) Registered sale deed or ownership deed of the business premises or agreement with the builder in the case of owner.

(ii) Property Tax assessment order

(iii) Proof of tenancy/Sub tenancy like tenancy agreement of rent receipt or lease of license of consent letter etc supported by documents showing ownership of license holder or person giving consent in case of tenant/sub tenant

(iv) Meter sealing certificate issued by UPCL of the premises.

(v) Certificates issued by an officer of revenue department, not below the rank of Teshsildar

(vi) Certificate issued by SIDCUL or DIC or

(vii) Development authority

(viii) Bank account statement/Pass book of the business along with a leaf of cancelled cheque of such account.

(e) For Proof of , constitution of the dealer (other than proprietor)-

(i) Registered partnership deed in case of the partnership firm

(ii) Document by which HUF was created in case of HUF.

(iii) Memorandum of association and article of association and Bank a/c statement of the business in case of a company.

(iv) By- laws of Society, Club or Association in case of society, club or association.

(v) Certificate issued by the Head of the department or office in case of Govt. Department or corporation.

(vi) Trust deed in case of a trust.

(f) For Proof of authority in name of the applicant (other than proprietor)

(i) Authority letter given by all other partners of a partnership firm to such partner who is signing the registration application.

(ii) Document (containing the name of Karta) by which HUF was created in case of HUF.

(iii) Authority letter given by the board of directors to such director or manager/employee of a company who is signing the registration application.

(iv) Resolution of appointment of the person as President or Secretary in case of a society, club or association.

(v) Authority letter given by Head of Office of a department of state Govt. or Central Govt. or Corporation or Local Body to such officer or employee who is signing the registration application.

(vi) Resolution passed by all the trustees in the name of a trustee to authorise him to sign the registration application.

(vii) Authority letter given by the incapaciated proprietor of the business to the person who is authorized to sign the registration application.

(viii) Copy of deed or relevant document in case of receiver or guardian of a minor or an incapacilated person.

(g) For Proof of registration under other Acts (if such registration is applicable)

(i) Registration Certificate Under The Shop or Commercial Establishment Act.

(ii) Registration Certificate Under the Mandi Act

(iii) Registration Certificate issued by the Registrar under the Firms and Society Act

(iv) Registration Certificate Under the Service Tax Act

(v) Registration Certificate Under the Industries Act

(vi) Registration Certificate Under the Central Excise Act

(vii) Registration Certificate Under the Drugs and Cosmetics Act

(viii) Registration Certificate issued Registrar under the Companies Act

(ix) Registration Certificate issued by KVIC or KVIB

(x) Registration Certificate Under the Trade Marks Act, 1999

(xi) Registration Certificate Under Any other Act of a State of The Central Govt.

(h) List of documents submitted for registration-

(i) Name of document submitted

Provided that the assessing authority or any other officer authorised by the Commissioner may require a person who is already registered under the Act to furnish all or any information as per Form I and such dealer whenever so required shall furnish correct, complete and true information.

Providing further that the application for registration shall not be accepted if it is not complete and the required annexures and documents are not submitted and such application shall not be considered to be an application made under this rule.

(3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.

(4) An application for registration shall be made within thirty days of the date on which the dealer becomes liable to registration.

(5) Where a person or a dealer has more than one place of business in the State, he shall make a single application for registration on respect of all such places specifying therein one of such places as the principal place of business and submit it to the assessing authority or any other officer authorised by the Commissioner in whose jurisdiction such principal place of business is situated

(6) Where a dealer is required to furnish any information regarding change of business as per the provision of sub-section (11) of section 17 of the Act, he shall furnish the information within thirty days of the occurring of such events and shall furnish such information in Form-I (D) along with Form- I online or otherwise under the signature of the person or the dealer referred to in sub-rule (1) above duly attested by an Advocate or a Gazetted officer;

Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change any tax which such other person is liable to pay after the change may be recovered from such dealer as if no change had taken place:

Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.

(7) Dealer furnishing application online shall produce the original documents for verification on date and time fixed by the assessing authority or any other officer authorised by the Commissioner.

(8) Notwithstanding anything contained in thus rule, the assessing authority or any other officer authorised by the Commissioner may require a dealer who is already registered under the Act, to furnish all or any information or document including the PAN of the business required as per this rule in Form I and such dealer, whenever so required, shall furnish correct, complete and true information or documents.

(9) Where submission of registration application electronically is not feasible the Commissioner may grant the facility of its manual submission.

Existing Clause

Rule as hereby substituted

(1) The dealer shall furnish along with the Application for Registration satisfactory proof of deposit of a fee of rupees two hundred:

Provided that in case of a dealer covered under sub- section (2) of section 15, no fees shall be payable if the dealer has already deposited the fees for the relevant period.

(2) If the dealer makes an application for registration after the expiration of the period prescribed, and submits along with the application for registration a satisfactory proof of deposit in addition to the fee specified in sub- rule (1), a late fee of one hundred rupees for every month of delay or part thereof, he shall be granted registration from the date he presents his application for registration.

(3) Subject to the provisions under section 17 of the Act, the registration granted to a dealer shall remain in force if he deposits a fee of one hundred rupees in the prescribed manner, along with an application in Form I (B), before the commencement of the assessment year to which the fee relates, failing which the certificate of registration shall cease to remain in force:

Provided that if the dealer deposits such fee after the commencement of the assessment year to which the fee relates together with a late fee of one hundred rupees for every month of delay or part thereof, the Assessing Authority may, on being satisfied that there were sufficient reasons for the delay and after recording his reasons, direct that the registration certificate shall be deemed to have remained in force from the beginning of the relevant assessment year.

Provided further that the registration granted to a dealer shall remain in force so long as the dealer continues to be liable to registration under the Act, if the dealer deposits an amount of one thousand rupees in lump sum as renewal fee in the prescribed manner before the renewal of registration becomes due and the provisions of the preceding proviso shall apply mutatis mutandis, to such lump sum deposit as it applies to deposit for annual renewal.

(1) The dealer or person who is required to obtain registration shall furnish along with the Application for Registration satisfactory proof of deposit of a fee of rupees one thousand.

Provided that the dealer who is already registered, his registration shall remain in force without depositing any additional registration fees, till he continues to be liable to registration under the Act.

(2) The registration granted to a dealer shall remain in force so long as the dealer continues to be liable to registration under the Act.

Existing rule

Rule as hereby substituted

(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;

Provided that a Works Contractor shall submit his periodical return in Form-III(B).

(2) Every dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Act, he shall submit to the Assessing Authority an application in Form XXII within 45 days of the commencement of the Assessment year, and shall submit to Assessing Authority a return of his turnover in Form III(C) giving information in respect of such category of goods in which he carries on business, in the following manner-

(a) when the turnover in the preceding year exceeded 25 lakh rupees a monthly return before the expiry of the next succeeding month,

(b) when the turnover in the preceding year exceeded 10 lakh rupees but did not exceed 25 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned, and

(c) when the turnover in the preceding year was up to 10 lakh rupees, an annul return within a month of the expiry of the relevant assessment year;

(d) information in Annexure-3 of Form-III." Relating to sale made to the registered dealers.

Provided that the return for the month of February shall be submitted to the Assessing Authority on or before the twentieth day of March.

Provided further that for period from 1^st October, 2005 to 31^st March 2006, the dealer may submit his application in Form XXXI upto 31^st October, 2005.

Explanation: Turnover for the purpose of this Rule means the gross turnover of sales within the State excluding sale of goods specified in Schedule II(C) and Schedule III of the Act.

Provided further that for the financial year 2006-2007 application in Form XXII by a dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Uttaranchal Value Added Tax Act, 2005 may be submitted upto 30 June, 2006.

(3) Every dealer liable to pay tax and file the return in Form III, shall submit along with the return-

(a) information in Annexure I of Form III in respect of turnover of sales according to the commodity code numbers notified by the State Government from time to time in respect of each category of goods in which he carries on business ,

(b) information in Annexure II of Form III in respect of purchase within the State of the goods on which input tax credit is claimed in the return,

(c) information in Annexure II of Form III separately in respect of purchase within the State of capital goods on which input tax credit is claimed.

(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._

(4) Notwithstanding any thing contained in sub- rule (1) or sub- rule (2) or sub-rule(3) -

(a) a dealer to whom clause (e) (i) of sub-section (7) of section 3 applies, shall submit such returns within a month of the expiry of each month during the assessment year in which business is commenced,

(b) a dealer to whom clause (e) (ii) of sub-section (7) of section 3 applies, shall submit such return for the quarter or month, as the case may be, in which business is discontinued within fifteen days of the date of such discontinuance.

(5) Before submitting the return under this Rule the dealer shall, in the manner laid down in these rules, deposit the total tax due under the Act on the turnover of sales or purchases or both, as the case may be, disclosed in the return and shall submit to the Assessing Authority along with the return the treasury challan for the amount so deposited:

Provided that where a Government Department wants to deposit the tax by book transfer, such department shall, before submitting such return, prepare a bill, in triplicate, for the amount of tax due, endorse it to the Assessing Authority in accordance with the financial rules on the subject and attach two copies thereof with such return. The Assessing Authority shall retain one of the copies and the other copy shall be sent to the Accountant General, Uttaranchal for crediting the amount to the account of the Commercial Tax Department;

Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of section 35 of the Act.

(6) Every dealer liable to file a revised return for any tax period under the provisions of section 23 shall submit within the prescribed time the revised return duly marked with red ink as '' Revised Return for the month / quarter ending ----------------''(mentioning the necessary date) and duly signed by the person authorized under this Rule to sign the return.

(7) Every dealer liable to pay tax shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV on or before December 31 in the succeeding assessment year, containing the following particulars and accompanied by supporting documents, including -

(a) particulars of turnover of purchase, sale and other transactions and value of opening and closing stocks: and

(b) portions marked "Original" of such declarations, certificates and such other evidence on which such dealer relies in support of his returns ; and

(c) computation of his own assessment of amount of tax due from him on the basis of such returns including claim for input tax credit ; and

(d) proof of payment of the additional amount of tax admitted as due and interest due as per his own calculation; and

(e) such other particulars, documents and statements as may be prescribed:

Provided that a dealer who ceases to carry on business during the course of a financial year shall file the final return in Form IV for the period of his business during the relevant year within 60 days from the date of cessation of business. 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);

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.

Provided further that return in form IV for the assessment year 2005-06 under Uttaranchal Value Added Tax Act, 2005 (1st October 2005 to 31st March, 2006) may submitted upto 30-06-2007.

(8) Every dealer shall include the turnover of all branches of business in Uttaranchal in the return submitted for the principal place of business and shall send intimation thereof to each Assessing Authority concerned.

(9) Every return under these rules shall be signed and verified by the person authorized to sign the application for registration under rule 7 or in his absence by some person duly authorized by him in this behalf.

(10) the Acknowledgement of annual return in Form-IV shall be issued in Form-XXXIII.

(11) (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.

Return shall be filed in one of the following ways:-

(1) Online on the website of the Department with digital signature of the dealer or the person authorized to sign the return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the website of the department without digital signature a duly signed electronically generated hard copy of the return and the "acknoledement" with the proof of payment on e-payment of tax or any other dues.

Provided that in case the tax due for a month is Nil the dealer shall submit such information in Form VI(A) up to 25th of the succeeding month.

Return shall be filed in one of the following three ways:-

(1) Online on the website of the department with digital signature of the dealer or the person authorized to sign the return, issued by the certifying authority in accordance with the provisions of section 35 of the Information Technology Act, 2000.

(2) Online on the website of department without digital Signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues

(3) It filed otherwise-duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Return shall be filed in one of the following ways:-

(1) Online on the website of the Department with digital signature, of the dealer or the person authorized to sign the return issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Return shall be filed in one of the following three ways:-

(1) Online on the website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Return shall be filed in one of the following ways:-

(1) Online on the website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Explanation- If such person is a registered dealer he, in addition to the return prescribed for him in clause (1), (2), (3), (4), or clause (5), as the case may be shall filed return in Form-III-A (amended)

Filling of Return shall be filed in one of the following ways:-

(1) Online on the website of the Department with digital signature, of the dealer or the person authorized to sign the return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise- Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

(1) Online on the official website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the official website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

(1) Online on the official website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the official website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

(1) Online on the official website of Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the official website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

(1) Online on the official website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the official website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Explanation- if such person is a registered dealer he in addition in the return prescribed for him in clause 1,2,3,4 or 5 as the case may be, shall file return in Form -IV(A) (amended)

(1) Online on the official website of the Department with digital signature, of the dealer or the person authorized to sign return, issued by the certifying authority in accordance with the provisions of Section 35 of the Information Technology Act, 2000.

(2) Online on the official website of the department without digital signature, a duly signed electronically generated hard copy of the return and the "acknowledgment" with the proof of payment or e-payment of tax or any other dues.

(3) If filed otherwise-

Duly signed copy of the return and two copies of the "acknowledgment" along with proof of payment or e-payment of tax or any other dues.

Existing Rule

Rule as hereby substituted

(1) Every dealer or person liable to recover tax by way of tax deduction at source under the provisions of section 35 of the Act, shall submit to the Assessing Authority for the quarter ending June30, September30, December31 and March 31 within a month of the expiry of the quarter concerned, a return in Form III (A) and the detailed information in respect of such payments and deductions in Annexure I thereof.

(2) Such dealer or person shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV (A) on or before December 31 in the succeeding assessment year, accompanied by proof of payment of the additional amount of tax admitted as due and interest thereon and such other particulars, documents and statements as may be prescribed:

Provided that a dealer who ceases to carry on business during the course of a financial year, shall file the final return in Form IV(A) for the period of his business during the relevant year within 60 days from the date of cessation of business;

Provided further that the Assessing Authority may for adequate reasons to be recorded in writing, extend the time for filing such return.

(3)(a) Such dealer or a person shall issue to the dealer or the person concerned from whom tax has been deducted, a certificate in Form VIII regarding the amount of tax deducted.

(b) This Form, in duplicate, shall be issued by the Assessing Authority to the dealer/person who is liable to deduct tax at source. Such dealer / person shall issue the Original copy to the dealer / person from whom tax has been deducted.

(c) The Assessing Authority on receipt of the Original copy, shall treat the amount to have been deposited by the dealer / person in whose favour the certificate has been issued.

(1) Every person or dealer other than a registered dealer, responsible for making tax deduction at source in accordance with the provisions of section 35, shall apply online or otherwise in Form 1(B) (amended) to the assessing authority or any other officer authorised by the Commissioner, For allotment of Tax Deduction Account Number (TDAN).

Provided that a person, other than a registered dealer responsible for making deduction at source as per the provisions of Section-35 shall be allowed 30 days time from the date from which such person is first liable to make such deduction to obtain a TDAN.

Provided further that the person other than a registered dealer, who is responsible for making tax deduction at source as per the provisions of Section 35 and is already deducting the tax at source shall apply for TDAN within a period of 30 days from the commencement of the above provisions.

(2) In case of a department of a State Government or the Central Government or a Corporation or a Local Body such application shall be made and signed by the person described in sub-rule (1) of rule 7 and accompanied by an authority letter given by the head of the office in the name of the applicant if the application is signed by a person other than the head of the office.

(3) If the assessing authority or any other officer authorised by the Commissioner, after examining the application and making such enquiry as he may deem fit, is satisfied that the particulars furnished are correct and complete, he shall allot a Tax Deduction Account Number and issue a Certificate to this effect to such person in the prescribed form.

(4) Every TDAN certificate, granted under sub-rule (3) shall comprise of such number of numeric or alpha-numeric digits as may be determined by the Commissioner.

(5) Every dealer or person liable to tax or liable to deduct tax at source under the provisions of section 35 of the Act, shall submit to the assessing authority periodical returns and annual return in the manner prescribed in rule 11.

Provided that a dealer or a person who ceases to carry on business during the course of a financial year, shall file the final return in Form IV(A) (amended) for the period of his business during the relevant year within 60 days from the date of cessation of business;

(6) (a) Such dealer or person shall issue to the dealer or person from whom tax has been deducted, a certificate in Form VIII (amended) regarding the amount of tax deducted. The TDAN of the person liable to deduct tax at source and the TIN of the dealer from who deduction has been made shall be mentioned on such TDS certificate.

(b) This Form, in dupliate, shall be issued by the assessing authority to the dealer/person who is liable to deduct tax at source. Such dealer/person shall issue the Original copy to the dealer/person from whom tax has been deducted.

(c) The assessing authority on receipt of the Original copy of such certificate, shall treat the amount to have been deposited by the dealer/person in whose favour the certificate has been issued provided the certificate is complete and the Tax Deduction Account Number (TDAN) of the dealer/person and the Tax payer Identification Number (TIN) of the dealer/ person from whom deductions have been made are clearly mentioned in such TDS certificate.

Existing Rule

Rule as hereby substituted

Refund shall be made through cheque to a dealer or a class of dealers, as may be notified by the Government, subject to such conditions and restrictions, and in such manner, as may be specified in such notification.

(1) Refund may be made through cheque to a dealer or a class of dealers, as may be notified by the Government subject to such conditions and restrictions, and in such manner a may be specified in such notification.

(2) Refund may also be made through electronic system. State Government may from time to time notify the class or classes of dealers eligible for refund due under the Act through electronic system provided that e-refund facility will not be applicable for the refund under the old Act..

(3) Commissioner may, by notification issue instructions, from time to time regarding e-refund.

Existing Rule

Clause (b) as hereby substituted

(c) by such courier services as may be approved by the commissioner; or

(d) by transmission or documents electronically including fax message or e-mail.

Existing Rule

Hereby substituted rule

(1) For the purpose of audit under sub-section 8 of Section 25 of the Act Selection of the dealers shall be made from among the following -

(a) Dealers who have not submitted the periodical return till the last date prescribed for submitting the next return.

(b) In the cases where the Assessing Authority prime-facie is not satisfied with the correctness of any return, deductions or other claims or the turnover declared.

(c) Dealers who are selected by the Commissioner on the basis of any criteria or random selection.

(d) Dealers in respect of whom the Commissioner has reason to believe that it is necessary to conduct detailed scrutiny of their books of account of stock.

(2) Notice to be given by the officer conducting audit shall be issued in Form XXXI.

For the purpose of Tax audit under Sub-Section (9) of section 25 of the Act, the selection of dealer or dealers shall be made in the manner as may be notified by the Commissioner.

Provided that, for the purpose of tax audit, every year a minimum five percent and maximum ten percent dealers shall be selected from the total number or registered dealers.