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CHAPTER I
PRELIMINARY
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Rules
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Subject
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Related Forms
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Rule 1
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Short title  |
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Rule 2
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Definitions |
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CHAPTER II
AUTHORITIES AND THEIR POWERS
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Rule 3
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Power to create Zones, Regions, Ranges and Circles |
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Rule 4
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Commercial tax Authorities and their powers |
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Rule 5
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Powers of Assessment and matters incidental thereto |
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Rule 6
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Jurisdiction of Assessing Authority |
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CHAPTER III
REGISTRATION
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Rule 7
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Application for Registration |
Form I , IA
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Rule 8
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Fees for Registration and its Renewal |
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Rule 9
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Grant of Registration Certificate |
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Rule 10
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Cancellation of Regaistration Certificate |
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CHAPTER IV
SUBMISSION OF RETURN AND CALCULATION OF TURNOVER AND ASSESSMENT OF TAX
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Rule 11
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Submission of Returns |
Form III , III(A) , III(B) , III(C) , IV , VI(A) , XXII , XXXIII
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Rule 12
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Special provisions related to Casual Dealers |
Form IC
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Rule 13
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Determination of Turnover of sales |
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Rule 14
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Determination of turnover of goods involve in the execution of Works Contracts |
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Rule 15
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Determination of turnover relating to the tranfer of right to use goods |
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Rule 16
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Determination of Input Tax Credit |
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Rule 17
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Reasons to be recorded |
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Rule 18
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Notice of demand |
Form V , V(A)
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CHAPTER V
PAYMENTS AND RECOVERY OF TAX , ETC.
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Rule 19
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Manner of payment |
Form VI , VII
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Rule 20
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Payment of amount wrongly realized by a Dealer as tax |
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Rule 21
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Provisions relating to Tax Deduction at Source |
Form IB , IIIA , VIII
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CHAPTER VI
SPECIAL PROVISIONS FOR MANUFACTURING UNITS
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Rule 22
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Recognition Certificate |
Form IX , X
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Rule 23
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Issue and submission of Declaration Forms to purchase goods |
Form XI , XII , XIII , XIV , XV
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Rule 24
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Grant of Eligibility Certificate |
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Rule 25
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Grant of moratorium for Payment of Tax |
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CHAPTER VII
ESTABLISHMENT OF CHECK POSTS AND INSPECTION OF GOODS IN TRANSIT
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Rule 26(A)
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Control on clearing, forwarding or booking agent and any person transporting goods:
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Form XVI , XVI , XVIII
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Rule 26(B)
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Movement of goods within the State or from State to outside the State |
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Rule 26(C)
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Import/transport of Goods into the State against Declaration |
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Rule 27
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Inspection of Goods in Transit |
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Rule28A
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Transit of goods by read through the State against “Transit-Pass” |
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Rule28B
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Inspection of Goods in Transit |
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Rule 29
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Import or Reciept of Goods by Post, Rail,River or Air |
Form XVII
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Rule 30
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Issue and submission of declaration Forms for Import |
Form XII , XIII , XIV , XV
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Rule 31
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Issue and submission of Certificate for Import |
Form XIX , XX , XXI
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Rule 32
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Transport of Goods within the State |
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Rule 33
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Sale of Seized Goods |
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CHAPTER VII
APPEAL AND REVISION
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Rule 34
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Apellate Authorities |
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Rule 35
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Memorandum of appeal |
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Rule 36
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Presentation of Memorandum of Appeal |
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Rule 37
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Disposal of Appeal |
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Rule 38
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Summary Disposal of Appeal |
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Rule 39
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Revision by the Commissioner |
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Rule 40
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Giving effect to the Appellate or Revisional order |
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CHAPTER IX
REFUND
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Rule 41
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Refund underSection 36 |
Form XXIII , XXIV , XXV , XXVI
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Rule 42
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Disbursement of amount wrongly realized as tax |
Form XXVII
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Rule 43
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Special provision for Refund |
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CHAPTER X
ACCOUNTS
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Rule 44
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Accounts to be maintained
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Rule 45
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Documentationof Sales |
Form XXVIII
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Rule 46
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Documentation of Purchases
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Form XXIX
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CHAPTER XI
MISCELLANEOUS
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Rule 47
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Method of Service |
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Rule 48
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Power to summon witness |
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Rule 49
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Formof summons for the production of a document |
Form XXX
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Rule 50
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Appearance before any authority in proceedings |
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Rule 51
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Inspection of records and fee payable thereof |
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Rule 52
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Fee for copy of record |
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Rule 53
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Tax audit from the level of Assessing Authority |
Form XXXI
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Rule 54
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Audit of Accounts |
Form XXXII
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Rule 55
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| COMMERCIAL TAX DEPARTMENT, UTTARAKHAND |
