Vat - Rules


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THE UTTARAKHAND VALUE ADDED RULES,2005

Incorporating amendments made by-

 

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) RULE, 2008

By Notification no.- 324/XXVII(8)/VITTA/2008

Dehradun :: Dated, May 14, 2008

THE UTTARAKHAND VALUE ADDED TAX

(SECOND AMENDMENT) RULES, 2009

By Notification no.- 81/2010/181(120)/XXVII(8)/2008

Dehradun :: Dated, January 22, 2010

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) RULES, 2008

By Notification no.- 381/XXVII(8)/Vanijya Kar(VAT)/2008

Dehradun :: Dated, August 18, 2008

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) RULES, 2010

By Notification no.- 557/2010/181(120)/XXVII(8)/2008

Dehradun :: Dated, December 31, 2010

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) RULE, 2012

By Notification no.- 829/2012/181(120)/XXVII(8)/2008

Dehradun :: Dated, September 13, 2012

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) RULE, 2013

By Notification no.- 783/2013/181(120)/XXVII(8)/2008

Dehradun :: Dated, July 3, 2013

 

 

CHAPTER I

PRELIMINARY

Rules

Subject

Related Forms

Rule 1

Short title  

Rule 2

Definitions  

CHAPTER II

AUTHORITIES AND THEIR POWERS

Rule 3

Power to create Zones, Regions, Ranges and Circles  

Rule 4

Commercial tax Authorities and their powers  

Rule 5

Powers of Assessment and matters incidental thereto  

Rule 6

Jurisdiction of Assessing Authority  

CHAPTER III

REGISTRATION

Rule 7

Application for Registration

Form I , IA 

Rule 8

Fees for Registration and its Renewal  

Rule 9

Grant of Registration Certificate  

Rule 10

Cancellation of Regaistration Certificate  

CHAPTER IV

SUBMISSION OF RETURN AND CALCULATION OF TURNOVER AND ASSESSMENT OF TAX

Rule 11

Submission of Returns

Form III , III(A) , III(B)  , III(C)  , IV  , VI(A)  , XXII  , XXXIII

Rule 12

Special provisions related to Casual Dealers

Form IC

Rule 13

Determination of Turnover of sales  

Rule 14

Determination of turnover of goods involve in the execution of Works Contracts  

Rule 15

Determination of turnover relating to the tranfer of right to use goods  

Rule 16

Determination of Input Tax Credit  

Rule 17

Reasons to be recorded  

Rule 18

Notice of demand

Form V  , V(A)

CHAPTER V

PAYMENTS AND RECOVERY OF TAX , ETC.

Rule 19

Manner of payment

Form VI  , VII

Rule 20

Payment of amount wrongly realized by a Dealer as tax  

Rule 21

Provisions relating to Tax Deduction at Source

Form IB  , IIIA  , VIII

CHAPTER VI

SPECIAL PROVISIONS FOR MANUFACTURING UNITS

Rule 22

Recognition Certificate

Form IX , X

Rule 23

Issue and submission of Declaration Forms to purchase goods

Form XI , XII , XIII  , XIV  , XV

Rule 24

Grant of Eligibility Certificate  

Rule 25

Grant of moratorium for Payment of Tax  

CHAPTER VII

ESTABLISHMENT OF CHECK POSTS AND INSPECTION OF GOODS IN TRANSIT

Rule 26(A)

Control on clearing, forwarding or booking agent and any person transporting goods:

 

Form XVI  , XVI , XVIII

Rule 26(B)

Movement of goods within the State or from State to outside the State  

Rule 26(C)

Import/transport of Goods into the State against Declaration  

Rule 27

Inspection of Goods in Transit  

Rule28A

Transit of goods by read through the State against “Transit-Pass”  

Rule28B

Inspection of Goods in Transit  

Rule 29

Import or Reciept of Goods by Post, Rail,River or Air

Form XVII

Rule 30

Issue and submission of declaration Forms for Import

Form XII , XIII , XIV , XV

Rule 31

Issue and submission of Certificate for Import

Form XIX , XX , XXI

Rule 32

Transport of Goods within the State  

Rule 33

Sale of Seized Goods  

CHAPTER VII

APPEAL AND REVISION

Rule 34

Apellate Authorities  

Rule 35

Memorandum of appeal  

Rule 36

Presentation of Memorandum of Appeal  

Rule 37

Disposal of Appeal  

Rule 38

Summary Disposal of Appeal  

Rule 39

Revision by the Commissioner  

Rule 40

Giving effect to the Appellate or Revisional order  

CHAPTER IX

REFUND

Rule 41

Refund underSection 36

Form XXIII , XXIV , XXV , XXVI

Rule 42

Disbursement of amount wrongly realized as tax

Form XXVII

Rule 43

Special provision for Refund  

CHAPTER X

ACCOUNTS

Rule 44

Accounts to be maintained

 

Rule 45

Documentationof Sales

Form XXVIII

Rule 46

Documentation of Purchases

Form XXIX

CHAPTER XI

MISCELLANEOUS

Rule 47

Method of Service

 

Rule 48

Power to summon witness

 

Rule 49

Formof summons for the production of a document

Form XXX

Rule 50

Appearance before any authority in proceedings

 

Rule 51

Inspection of records and fee payable thereof 

 

Rule 52

Fee for copy of record

 

Rule 53

Tax audit from the level of Assessing Authority

Form XXXI

Rule 54

Audit of  Accounts

Form XXXII

Rule 55

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 COMMERCIAL TAX DEPARTMENT, UTTARAKHAND