THE UTTARANCHAL VALUE ADDED TAX RULES,2005

 

            Rules                                       Details                                         

 

CHAPTER I

PRELIMINARY

1: Short title:                                                                                                    

2: Definitions:                                                                                         

CHAPTER II

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:                                                           

  

CHAPTER III

REGISTRATION

7: Application for Registration:                                                                                   

8: Fees for Registration and its Renewal:                                                        

9: Grant of Registration Certificate:                                                                            

10: Cancellation of Registration Certificate:                                                     

    

CHAPTER IV

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:                                                                          

 

CHAPTER V

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                                        

 

CHAPTER VI

SPECIAL PROVISIONS 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:                                                

CHAPTER VII

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:                                                                                

CHAPTER VIII

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:                                  

 

CHAPTER IX

REFUND

41: Refund  under Section 36 :                                                            

42: Disbursement of amount wrongly realized  as tax:                                   

43: Special  provision for Refund :                                                                 

  

CHAPTER X

ACCOUNTS

44: Accounts to be maintained :                                                                      

45: Documentation of Sales:                                                                            

46: Documentation of Purchases:                                                                    

 

CHAPTER XI

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: