HARYANA VALUE ADDED TAX RULES, 2003

 

 

PRELIMINARY

 

1.         SHORT TITLE

2.         DEFINITION

 

SUPERINTENDENCE AND CONTROL OF ADMINISTRATION, JURISDICTION, DELEGATION

MATTERS RELATING TO THE TRIBUNAL

 

 

3.         SUPERINTENDENCE AND CONTROL

4.         JURISDICTION OF ASSESSING AUTHORITY

5.         DELEGATION OF POWER

6.         DELEGATION OF ROUTINE DUTIES

7.         TRANSFER OF CASES

8.         SALARY ALLOWANCE AND OTHER CONDITION OF MEMBER OF TRIBUNAL

9.         AWARD OF COSTS BY TRIBUNAL

 

 

TAXABLE QUANTUM, REGISTRATION OF DEALERS, AMENDMENT, RENEWAL AND CANCELLATION OF CERTIFICATE OF REGISTRATION

 

10.       TAXABLE QUANTUM

11.       PROCEDURE FOR REGISTRATION

12.       VOLUNTARY REGISTRATION.

13.       PROCEDURE FOR AMENDMENT. IN REGISTRATION CERTIFICATE

14.       CANCELLATION OF REGISTRATION CERTIFICATE

 

DECLARATION OF HEAD OFFICE BY DEALERS, SUBMISSION OF RETURNS, ASSESSMENT AND REASSESSMENT OF TAX AND IMPOSITION OF PENALTY

 

15.       DECLARATION OF PLACE OF BUSINESS BY DEALERS.

16.       SUBMISSION OF RETURN AND PAYMENT OF TAX

17.       FORM OF DECLARATION

18.       PRESCRIPTION OF GOODS FOR CERTAIN PURPOSES

19.       FORM OF CERTIFICATE BY A PURCHASING GOVERNMENT DEPARTMENT

20.       FORM OF CERTIFICATE BY A SELLING VAT DEALER.

21.       FORM OF DECLARATION

22.       RETURN OF GOODS

23.       ESCALATION IN THE PRICE OF GOODS

24.       DE‑ESCALATION IN THE PRICE OF GOODS

25.       COMPUTATION OF TAXABLE TURNOVER

26.       ACCEPTANCE OF CERTIFICATE OR DECLARATION BY A TAXING AUTHORITY

27.       SELECTION OF CASES FOR SCRUTINY AND DEEMED ASSESSMENT

28.       ASSESSMENT AND RE‑ASSESSMENT

29.       REGISTRATION, FURNISHING OF SECURITY, PAYMENT OF TAX AND ASSESSMENT OF CASUAL TRADER.

30.       EXAMINATION OF ACCOUNTS OF ASSESSEE.

31.       IMPOSITION OF PENALTY

32.       RECTIFICATION OF CLERICAL AND ARITHMETICAL MISTAKES

 

PAYMENT OF TAX AND OTHER DUES AND REFUND

 

33.       DEDUCTION OF TAX AT SOURCE

34.       LIABILITY TO PAY TAX AND OTHER DUES

35.       MANNER OF PAYMENT OF TAX AND OTHER DUES

36.       MAINTENANC OF DAILY COLLECTION REGISTER

37.       MAINTENANCE OF DEMAND AND DAILY COLLECTION REGISTER

38.       RE‑CONCILIATION OF PAYMENT

39.       SERVICE OF NOTICE FOR PAYMENT OF TAX

40.       COMPUTATION OF OUTPUT TAX, PURCHASE TAX, INPUT TAX AND TAX DUE.

41.       REFUND

42.       APPROVAL OF REFUND

43.       REFUND ADJUSTMENT ORDER

44.       ORDER SANCTIONING INTEREST ON DELAYED REFUNDS.

45.       ENTRIES OF PARTICULARS OF REFUNDS

 

LUMP SUM IN LIEU OF TAX BY WAY OF COMPOSITION

 

46.       GENERAL PROVISIONS IN RESPECT OF LUMP SUM DEALERS.

47.       LUMPSUM SCHEME IN RESPECT OF BRICK‑KILN OWNERS

48.       LUMP SUM SCHEME IN RESPECT OF LOTTERY DEALERS.

49.       LUMPSUM SCHEME IN RESPECT OF CONTRACTORS  

50.       LUMPSUM SCHEME IN RESPECT OF HALWAII     

51.       LUMP SUM SCHEME IN RESPECT OF PLY‑BOARD MANUFACTURERS           

52.       LUMPSUM SCHEME IN RESPECT OF RETAILERS

 

MAINTENANCE OF ACCOUNTS, INSPECTION OF BUSINESS PREMISES AND ACCOUNTS, ESTABLISHMENT OF CHECK‑POSTS AND FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGFNTS

 

53.       NATURE OF ACCOUNTS TO BE MAINTAINED BY DEALERS AND ASSESSEES.                     

54.       TAX INVOICE, RETAIL/ SALE INVOICE.       

55.       AUTHENTICATION OF ACCOUNT BOOKS

56.       DECLARATION FOR CARRYING GOODS  

57.       DECLARATION ‑TRANSIT SLIP                   

58.       CHARGES FOR KEEPING GOODS ON SUPARDARI.       

59.       UNLOADING OF GOODS                 

60.       PUBLIC AUCTION                 

61.       MAINTENANCE OF ACCOUNT BY CLEARING AND FORWARDING AGENTS.                

62.       RECORD TO BE MAINTAINED BY THE CARRIER.

 

 

APPEALS, REVISION AND REVIEW

 

63.       APPEAL                     

64.       SUMMARY REJECTION                    

65.       HEARING                   

66.       COMMUNICATION OF ORDER PASSED IN APPEAL.       

67.       APPLICATION FOR REVIEW                       

 

MISCELLANEOUS

 

68.       CLARIFICATIONS THROUGH GOVERNMENT ORDERS  

69.       SPECIAL PROVISIONS RELATING TO INDUSTRIAL UNITS AVAILING OR ENTITLED TO AVAIL TAX

            CONCESSIONS UNDER RULES 28A, 28B OR 28C OF THE 1975 RULES.         

70.       FURNISHING OF SECURITY

 

73.       BUSINESS OWNED BY PERSONS UNDER DISABILITY

71.       POWER TO EXTEND TIME.

72.       SIGNING OF DECLARATIONS, CERTIFICATES AND ENTRIES MADE THEREIN.

74.       BUSINESS FORMING PART OF ESTATE UNDER THE CONTROL OF COURT

75.       DEALERS TO EXHIBIT NAME BOARDS

76.       SUPPLY OF COPY OF ORDERS

77.       FEE

78.       ASSESSMENT RECORD ‑ INSPECTION THEREOF

79.       METHOD OF SERVICE OF NOTICE AND SUPPLY OF COPY OF ORDR

80.       SUMMONS

81.       REPEAL

 

±                                   SCHEDULE‑I

(Standard Classification of Industrial and Trading Activities)

±                                   SCHEDULE ‑II

(Commodity Code)