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

The Uttarakhand Value Added Tax (Amendment) Rules, 2013

1. Short title and Commencement

(1) These rules may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2013.

(2) They shall come into force at once.

2. Amendment in Rule 11

In rule 11 of The Uttarakhand Value Added Tax Rules, 2005, hereinafter referred to as the "Principal Rules"-

(A) , In the fourth column at serial no. 3 of the table as given in sub-rule (1), the following proviso shall be added; namely-

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.

(B) The existing sub-rule (3), shall be amended, and the amended sub-rule shall be read as follows;-

(3) If periodical return is not filed within the time prescribed in sub-rule (1), the dealer or person, shall pay late fee by computing in the following manner-

1(a). For dealers or persons, other than those classified at sl.no. 1, of the table as given in sub-rule (1) :

Rs. 100 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.

1(b). For dealers or persons classified at sl.no. 1, of the table as given in sub-rule (1) :

Rs. 200 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.

Provided that the provision of late fee for late filing of return shall not exempt the dealer or person from its liability of interest for not depositing the tax, composition money or TDS due under the Act within the time prescribed. However, in case where the extension of time has been granted and prescribed late fee deposited, the penal provisions of section 58 relating to the late filing of return and provisions of clause (a) of sub-section (3) of Section 24 relating to provisional assessment for a period shall not be attracted.

(C) The existing sub-rule(8), shall be amended, and the amended sub-rule shall be read as follows:-

(8) If annual return is not filed within the time prescribed in sub-rule (6), the dealer or person, shall pay late fee by computing in the following manner-

1. Rs. 200, for delay of a week or part thereof till the date of actual submission of such annual return or till the date of assessment for the relating assessment year, whichever is earlier.

3. Addition of new sub-rule (12) in Rule 22

In rule 22 of the ""Principal Rule', after the existing sub-rule (11), the following new sub-rule (12) shall be added; namely-

(12) Notwithstanding anything contained in this rule, commissioner may, make it mandatory for all dealers to apply online for "recognition certificate" from a date, which he may deem fit and may implement the system of issue of e-generated "recognition certificate" and for the convenience of the e-system, make necessary provisions and issue necessary instructions and also make necessary amendments in the form of application and in the form of "recognition certificate", under intimation to the Government.

Notwithstanding anything contained in chapter VI of this rule, if TIN allotted to any dealer is suspended or cancelled the "recognition certificate" issued to such dealer shall be deemed to have been suspended or cancelled from the date on which such suspension or cancellation is made effective.

4. Amendment in Rule 23

In rule 23 of the "Principal Rule"-

(A) For the exiting sub-rule (2), the following sub-rule shall be substituted; namely-

(2) A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (a) of sub-section (7) of Section 4, shall apply to the Assessing Authority within whose jurisdiction his principal place of business is situated for the issue of declaration forms. No declaration form shall be issued by the Assessing Authority except on payment of the fee by the dealer at the rate of rupees five per form. The application shall be signed by one of the persons mentioned in sub-rule (1) of Rule 7.

(B) For the exiting sub-rule (3), the following sub-rule shall be substituted; namely-

(3) If the assessing authority is satisfied that the demand for declaration forms referred to in sub-rule (2) is genuine and reasonable and all the returns and the proof of deposit of due tax and other dues have been submitted as per provision of the Act and the transactions of purchases or sales at such concessional rate have been declared in the periodical returns, it may issue or allow to e-generate such number of forms as it may deem fit.

Provided that, no such form shall be issued in blank and the issue of forms shall be on the basis of seller wise quarterly transactions of purchases or sales declared by the dealer in Form 17(XI) (the format of annexure I7(XI) of periodical return).

Provided further that, Commissioner may issue necessary instructions regarding issue or e-generation of declaration forms and for the safeguard of revenue impose such conditions or restrictions, including fixing the time limit for issue or e-generation of forms for the current year or previous years, as he may deem fit and, if necessary, may amend the form of declaration or the form of annexure 17(XI) of periodical return under intimation to the Government.

(C) For the exiting sub-rule (4), the following sub-rule shall be substituted; namely-

(4) Before furnishing a declaration form to the selling dealer, the purchasing dealer or one of the person mentioned in sub-rule (1) of rule 7 shall ensure that all the required particulars are filled in the form and shall sign it. Thereafter the counterfoil of the form shall be retained by the purchasing dealer and the other two portions marked "Original" and "Duplicate" shall be hand over by him to the selling dealer.

(D) for the existing sub-rule (18), the following sub-rule shall be substituted; namely-

(18) Notwithstanding anything contained in this rule, commissioner may discontinue the system of issue of manually filled forms from a date or from a quarter, which he may deem fit and make it mandatory to apply online for the form and may implement the system of issuing c-generated/ downloaded forms to the dealers or allow them to e-generate/ download it themselves from the official website of the department. No fee shall be payable for the issue of e-generated/ downloaded form or for allowing the dealers to generate/ download it themselves.

(Rakes Sharma)

Principal Secretary.