State Tax Department Government of Uttarakhand

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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