http://samadhan.uk.gov.in, Samadhan Portal (External Website that opens in a new window)

http://india.gov.in, the National Portal of India (External Website that opens in a new window) Uttarakhand Goverment Portal, India (External Website that opens in a new window)

Hit Counter 0003691972 Since: 30-03-2011

VAT RULES

Print

NOTE : For viewing the different rules please follow the link provided with the respective subjects.

 

Kindly ensure that your system do have an Adobe Reader for viewing the different sections.


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

(AMENDMENT) RULES, 2008

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

Dehradun :: Dated, August 18, 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, 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

 

Go to - VAT ACT

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

 click to view

 

 COMMERCIAL TAX DEPARTMENT, UTTARAKHAND

 

 

Source : Commercial Tax Department Government of Uttarakhand , Last Updated on 15-09-2014