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 |