HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005

 

PRELIMINARY

 

1.         Short title and commencement

2.         Definitions

 

REGISTRATION, NOMINATION OF HEAD OFFICE AND TAXABLE QUANTUM FOR CERTAIN DEALER

 

3.         Application for registration

4.         Security

5.         Certificate of registration

6.         Furnishing attested copy of certificate of registration

7.         Issue of duplicate copy of certificate of registration

8.         Maintenance of register of registered dealers

9.         Replacement of certificate of registration under section 14(2)

10.        Amendment etc. of certificate of registration

11.        Cancellation of certificate of registration under section 14(6)

12.        Cancellation of certificate of registration as per section 4

13.        Surrender of cancelled certificate of registration

14.        Renewal of certificate of registration

15.        Nomination of principal place of business in the case of a dealer having more places of business than one

16.        Taxable quantum for registration of certain dealers

 

DETERMINATION OF TAXABLE TURNOVER, INPUT TAX CREDIT AND CALCULATION OF NET TAX PAYABLE

 

17.        Deductions from gross turnover

18.        Classification of taxable turnover according to rate of tax

19.        Calculation of tax on taxable turnover

20.        Conditions for input tax credit

21.        Calculation of input tax credit

22.        Input tax credit where identification of goods is possible

23.        Input tax credit where identification of goods is not possible

24.        Input tax credit on stock held at the commencement of the Act

25.        Input tax credit on duplicate tax invoice

26.        Net tax payable

 

DEALERS ENGAGED IN CASUAL BUSINESS

 

27.        Application for grant of permission

28.        Security

29.        Grant of permission

30.        Import of goods by the casual dealer

31.        Extension of period of casual business event or opening of new outlet

32.        Mode of payment of tax

33.        Procedure after closure of casual business event and finalization of tax liability

34.        Detention of goods of casual dealer

35.        Failure to seek permission

 

PAYMENT OF TAX AND RETURNS

 

36.        Payment of tax and other dues

37.        Mode of payment of tax etc.

38.        Deduction of tax from the bills/ invoices of works contractor

39.        Maintenance of daily collection register and reconciliation of payment

40.        Period of returns

41.        List of sales and purchases

42.        Maintenance of demand and collection register

43.        Returns etc. by dealers making unauthorised collection

44.        Inspection and audit of returns, accounts, etc.

 

LUMPSUM (IN LIEU OF TAX) BY WAY OF OMPOSITION

 

45.        Lumpsum by way of composition

46.        Lumpsum scheme in respect of brick‑ kiln owners

47.        Lumpsum scheme in respect of lottery dealer

48.        Lumpsum scheme in respect of works contractors

49.        Lumpsum scheme in respect of Halwais etc.

50.        Lumpsum scheme in respect of retail‑sale dealers

 

MAINTENANCE OF ACCOUNTS

 

51.        Maintenance of accounts by a dealer

52.        Particulars to be mentioned in tax invoice

53.        Particulars be mentioned in a retail invoice

54.        Particulars etc. to be mentioned in cash memo

55         Particulars etc. to be mentioned in Credit/Debit Note

56.        Electronic maintenance of record

57.        Manner of authentication of account books

58.        Record of cross‑checkingand survey

         

CARRIAGE AND TRANSPORT OF GOODS AND INSPECTION OF GOODS IN TRANSIT

 

59.        Carriage and transport of goods

60.        Accounts of goods received or despatched by registered dealers

61.        Delivery note, declarations, surety bond and personal bond

62.        Printing, custody, issue etc. of declarations in Form VAT‑XXXII‑A

63.        Auction of detained goods

 

 

DEEMED ASSESSMENT, SCRUTINY OF RETURNS, ASSESSMENT, RE‑ASSESSMENT AND RECTIFICATION OF MISTAKES ETC.

 

64.        Procedure of deemed assessment

65.        Acknowledgement of returns to be deemed assessment order

66.        Selection of cases for scrutiny

67.        Notice of assessment

68.        Recording of dealer's objection and evidence

69.        Assessment of tax and imposition of penalty

70.        Tax Demand Notice

71.        Register of institution and assessment of cases

72.        Re‑assessment of tax and rectification of clerical or arithmetical or other mistakes

73.        Jurisdiction of Assessing Authorities

 

PROCEDURE FOR REFUNDS

 

74.        Application for refund

75.        Determination of amount of refund and sanction

76.        Claim of adjustment

 

APPEAL AND REVISION

 

77.        Submission of appeal or application for revision

78.        Summary rejection

79.        Hearing and disposal of appeals or applications for revision

80.        Revision by Commissioner

81.        Order and appeal or revision to be communicated

82.        Execution of the order of appellate or revisional authority

 

ISSUE OF SUMMONS, SERVICE OF NOTICES, INSPECTION OF RECORDS BY DEALERS AND FEES ETC.

 

83.        Issue of summons

84.        Service of notice

85.        Inspection of record by dealers

86.        Fees for certain matters

MISCELLANEOUS

 

87.        Superintendence and control of administration under Act

88.        Delegation of routine duties

89.        Powers to extend time

90.        Business owned by a person under disability

91.        Business forming part of an estate under the control of a court

92.        Supply of copies of order of assessment, appeal or revision

 

DEFERMENT AND EXEMPTION

 

93.        Conditions of incentives for the unexpired period of sales tax incentives

94.        Invoice to be issued by units enjoying incentives

95.               Assessments etc.