UTTARANCHAL VAT RULES 2005

 

PRELIMINARY

 

1:         Short title:

2:         Definitions:

AUTHORITIES AND THEIR POWERS

 

3:         Power to create Zones, Regions, Ranges and Circles:

4:         Commercial Tax Authorities and their powers:

5:         Powers of Assessment and matters incidental thereto:

6:         Jurisdiction of Assessing Authority:

 

REGISTRATION

 

7:         Application for Registration:

8:         Fees for Registration and its Renewal:   

9:         Grant of Registration Certificate:

10:       Cancellation of Registration Certificate:

 

SUBMISSION OF RETURN AND CALCULATION OF

TURNOVER AND ASSESSMENT OF TAX

 

11:       Submission of Returns:

12:       Special provisions relating to Casual Dealers:

13:       Determination  of Turnover of Sales:

14:       Determination of turnover of goods involved in the execution of Works Contracts:

15:       Determination of turnover relating to the Transfer of Right to use Goods :

16:       Determination of Input Tax Credit:

17:       Reasons to be recorded:

18:       Notice of demand:

 

PAYMENT AND RECOVERY OF TAX, ETC.

 

19:       Manner of payment:

20:       Payment of  amount wrongly realized by a dealer as tax:

21:       Provisions relating to Tax Deduction at source :       

 

SPECIAL PROVISION FOR MANUFACTURING UNITS

 

22:       Recognition Certificate

23:       Issue and submission of Declaration Forms to purchase goods:

24:       Grant of Eligibility Certificate:

25:       Grant of Moratorium for Payment of Tax:

 

ESTABLISHMENT OF CHECKPOSTS AND INSPECTION

OF GOODS IN TRANSIT

 

26:       Establishment of Check Posts:

27:       Inspection of Goods in Transit:

28:       Transit of goods by Road through the State:

29:       Import or Receipt of Goods by Post, Rail, River or Air: 

30:       Issue and Submission of Declaration Forms for Import:

31:       Issue and Submission of Certificate for Import:

32:       Transport of goods within the State:

33:       Sale of Seized Goods:

 

APPEAL AND REVISION

 

34:       Appellate Authorities:

            35:       Memorandum of Appeal:

            36:       Presentation of Memorandum of Appeal:

            37:       Disposal of Appeal:

            38:       Summary Disposal of Appeal:

            39:       Revision by the Commissioner:   

40:       Giving effect to the Appellate or Revisional order:

REFUND

 

            41:       Refund under Section 36 :

            42:       Disbursement of amount wrongly realized as tax:    

            43:       Special provision for Refund :

ACCOUNTS

 

44:       Accounts to be maintained :

45:       Documentation of Sales:

46:       Documentation of Purchases:

 

MISCELLANEOUS

 

47:       Method of Service:

48:       Power to summon witness:

49:       Form of summons for the production of a document:

50:       Appearance before any authority in proceedings:

51:       Inspection of records and fee payable thereof:

52:       Fee for copy of record: