THE UTTARANCHAL VALUE ADDED TAX
RULES,2005
Rules Details
1: Short title:
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
12: Special provisions
relating to Casual Dealers:
13: Determination of
Turnover of Sales:
14: Determination of turnover
of goods involved in the execution
15: Determination of
turnover relating to the Transfer of Right to
16: Determination of
Input Tax Credit:
PAYMENT AND RECOVERY OF
TAX, ETC.
20: Payment of amount
wrongly realized by a dealer as tax
21: Provisions relating
to Tax Deduction at Source
SPECIAL PROVISIONS FOR
MANUFACTURING UNITS
23: Issue and
submission of Declaration Forms to purchase goods
24: Grant of
Eligibility Certificate:
25: Grant of Moratorium
for Payment of Tax:
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
36: Presentation of
Memorandum of Appeal:
38: Summary Disposal of Appeal:
39: Revision by the Commissioner:
40: Giving effect to the Appellate or Revisional order:
REFUND
42: Disbursement of
amount wrongly realized as tax:
43: Special provision for Refund :
CHAPTER X
ACCOUNTS
44: Accounts to be
maintained :
46: Documentation of
Purchases:
CHAPTER XI
49: Form of summons for
the production of a document:
50: Appearance before
any authority in proceedings: