In exercise of the powers conferred by sub-section (1) of 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 the Himachal Pradesh Value Added Tax Rules, 2005, notified by this department notification no. EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (extra ordinary) dated 7th December, 2005, namely:-
1. Short title and commencement.
(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment) Rules, 2012.
(2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh.
2. Substitution of Form- VAT-XV
In the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the said rules) for the existing Form VAT-XV, the following shall be substituted, namely:-
Form VAT-XV
[See rule 17(7) and 40 (1)]
RETURN FOR THE MONTH/ QUARTER
ENDED ON:
1. Dealer's identity
2. Gross turnover, deductions from gross turnover taxable turnover of sales and computation of tax (See sections 2(ze), 6 and 9 of the Act)
Value Addition only)
[(c)x(d)]
3. Purchase, import and receipt of goods and computation of amount of tax paid on purchases made in the State
[(c) x (d)]
4. Aggregate of tax levied on sale or purchases 5. Computation of Input tax credit (See- section 11 )
6. Tax payable or adjustable (See section 12)
Scheme(Yes/No)
7. Details of tax deposited
No.
8. Account of forms printed under the Government authority/ required to be authenticated by the assessing authority.
9. Statutory declarations and certificates received from other dealers furnished with the return
10. Computation of tax paid in respect of goods purchased in the State from registered dealers on tax invoice but which shall not to form part of input tax credit (See section 11)
(h)
Note: - Where any goods purchased in the State are used or disposed of partly in the circumstances mentioned in column (a) against entries in A above and partly otherwise, the purchase value of such goods shall be computed pro rata.
11. Purchase tax (See section 6(1) (b) and 8)
different rates
Note: Where any goods purchased in the State are used or disposed of partly in the circumstances mentioned in column (a) against entries at serial number (2) above and partly otherwise, the purchase tax leviable on such goods shall be computed pro rata.
12. Entry Tax
Note: Party-wise details of goods brought into local area is attached separately along with the return
Declaration
I,_____________________ (name in CAPITALS), hereby, solemnly affirm that I am authorised to furnish this return and all its contents including tables 10 and 11, lists, statements, declarations, certificates and other documents appended to it or filed with it are true, correct and complete and nothing has been concealed therefrom.
Status : (Tick) application [Karta, proprietor, partner, director, president, secretary, manager, authorised officer]
____________________________________________________________________________________
(For use in the office of the Assessing Authority)
(1) Date of data entry in VAT- register/Computer:
(2) Signature of the official making the data entry:
(Affix stamp of name & designation)
(3) Signature of the Assessing Authority with date:
1. Reference to sections or Schedules of the act in the return is indicative and not comprehensive
2. A dealer who has not dealt goods in the circumstances specified in Tables 10 or 11 during the tax period does not have to fill in the next page of the return.
ACKNOWLEDGEMENT
Received from M/s____________________________ TIN ________________a return in Form VAT-XV for the month of/ quarter ending ______________alongwith a list in Forms LS-2.
Assessing Authority/
Excise and Taxation Inspector,
(when posted in circle outside District Headquarters)
Circle_________District_______.
(SEAL)
Date_____________
Substitution of 3. In the said rules, for form VAT-XV-A, the following Form Form VAT-XV-A shall be substituted, namely :-
Form VAT-XV-A
[See rule 40 (5) ]
RETURN FOR THE YEAR
__________________________________________________________________________________
___________________________________________________________________________________
Received from M/s____________________________ TIN ________________a return in Form VAT-XV-A for the month of/ quarter ending ______________alongwith a list in Forms LS-2.
By Order
Principal Secretary (E&T) to the
Government of Himachal Pradesh