U.T. ADMINISTRATION OF
DAMAN AND
ADMINISTRATOR’S
SECRETARIAT
MOTI
NO.DMN/VAT/RULES/2005/161 Dated :
01/06/2005.
N O T I F I C A T I O N
In exercise of the powers conferred
by Section 102 of the Daman & Diu Value Added Tax
Regulation 2005 (1 of 2005) as applicable to the
CHAPTER
I.
PRELIMINARY
1. Short title, extent and commencement
(1) These rules may
be called the Daman & Diu Value Added Tax Rules,
2005
(2) They shall come
into force on and from the date of their publication in the Official Gazette.
(1) In these Rules,
unless the context otherwise indicates, a reference to –
(a) the “Regulation”
means the Daman & Diu Value Added Tax Regulation,
2005;
(b) unless otherwise
specified, a “section” or “sub-section” means a section or sub-section of the
Regulation; and
(c) a “Schedule” means a Schedule to the Regulation.
(2) Words and
expressions defined in the Regulation and used but not defined in these Rules
have the same meaning as assigned to
them in the Regulation.
(3) Unless otherwise
specified in these Rules-i) words importing the
masculine gender shall include the feminine gender;
ii) words in singular shall include their plural and vice versa;
iii) expressions referring to “writing” shall
include printing, typing, lithography, photography and other methods of
representing or reproducing words in a visible form; and
iv) with reference to
a person who is unable to sign his name, the words “signature” shall include
his “thumb impression” or other mark duly attested to signify his signature.
v) Signature
shall include digital signature.
(4) In
these Rules, unless the context otherwise indicates –
(a) “address for
service” means the address determined in accordance with Rule 21.
(b) “appropriate Government treasury” means Pay
and Accounts offices of Reserve Bank of India or State Bank of India, or such
other scheduled bank within the meaning of the Reserve Bank of India Act, 1934
or any other bank as may be notified by the Commissioner.
(c) “collector” means
the Collector as defined in Goa,
(d) “quarter” means the periods of three
calendar months –April 1 to June 30;July 1 to September 30;
October
1 to December 31; andJanuary 1 to March 31.
CHAPTER II.
INCIDENCE AND LEVY OF
TAX
3. Works contract (Section 5(2))
(1) In case of turnover arising from the
execution of the works contract, the amount representing the taxable turnover
shall exclude the charges towards labour, services
and other like charges subject to the dealer’s maintaining proper records such
as invoice, voucher, challan or any other document
evidencing payment of charges towards labour,
services and other like charges to the satisfaction of the Commissioner.
(2) For the purpose
of sub-rule (1), the charges towards labour, services
and other like charges shall include:
i. Labour charges
for execution of works;
ii. Charges for planning and architects fees;
iii. Charges for obtaining on hire or otherwise
machinery and tools used for the execution of
the works contract;
iv. Cost of consumables such as water, electricity,
fuel, etc. used in the execution of the works contract the property in which is
not transferred in the course of execution of a works contract;
v. Cost of establishment of the contractor
to the extent it is relatable to supply of labour and
services;
vi. Other similar expenses relatable to supply
of labour and services;
vii. Profits
earned by the contractor to the extent it is relatable to supply of labour and services subject to furnishing of a profit and
loss account of the works sites.
Provided where amount of charges
towards labour, service and other like charges are
not ascertainable from the books of accounts of the dealer, the amount of such
charges shall be calculated at the percentages specified in the following table
Table
Percentages For Works Contracts
|
|
Type of contract |
Labour, service and other
like charges as percentage of total value of the contract |
|
1 |
Fabrication and installation of plant and machinery. |
Twenty five percent |
|
2 |
Fabrication and erection of structural works of iron and
steel including fabrication, supply and erection of iron trusses, purloins
and the like. |
Fifteen percent |
|
3 |
Fabrication and installation of cranes and hoists. |
Fifteen percent |
|
4 |
Fabrication and installation of elevators (lifts) and
escalators. |
Fifteen percent |
|
5 |
Fabrication and installation of rolling shutters and
collapsible gates. |
Fifteen percent |
|
6 |
Civil work like construction of buildings, bridges, roads,
dams, barrages, canals and diversions. |
Twenty five percent |
|
7 |
Installation of doors, doorframes, windows, frames and
grills. |
Twenty percent |
|
8 |
Supply and fixing of tiles, slabs, stones and sheets. |
Twenty percent |
|
9 |
Supply and installation of air conditioners and air
coolers. |
Fifteen percent |
|
10 |
Supply and installation of air conditioning equipment
including deep freezers, cold storage plants, humidification plants and
de-humidors. |
Fifteen percent |
|
11 |
Supply and fitting of electrical goods, supply and
installation of electrical equipments including transformers. |
Fifteen percent |
|
12 |
Supply and fixing of furniture and fixtures, partitions including
contracts for interior decoration and false ceiling. |
Twenty percent |
|
13 |
Construction of Railway coaches and wagons on |
Twenty percent |
|
|
under
carriages supplied by Railway. |
|
|
14 |
Construction
or mounting of bodies of motor vehicle and construction of trailers. |
Twenty
percent |
|
15 |
Sanitary
fitting for plumbing and drainage or sewerage. |
Twenty five
percent |
|
16 |
Laying
underground surface pipelines, cables or conduits. |
Thirty percent
|
|
17 |
Dying and
printing of textiles. |
Thirty
percent |
|
18 |
Supply and
erection of weighing machines and weighbridges. |
Fifteen
percent |
|
19 |
Painting,
polishing and white washing. |
Thirty
percent |
|
20 |
All other contracts
not specified from Sl. No. 1 to 19 above. |
Twenty
percent |
4. When turnover arises in a tax period
(Section 12(4))
For the purposes of sub-section (4) of
section 12, the amount of turnover or turnover of purchases arising in the tax
period in the case of a sale or purchase occurring –
(a) by means of an installment sale or hire
purchase of goods made in the tax period, is the total amount of the sale price
that will be due and payable under the agreement, including the amount of any
option fee paid or that may be payable;
(b) by the transfer of
a right to use goods, not being a hire purchase agreement or installment sale
agreement, is the proportion of the sale price that is due and payable during
the relevant tax period;
(c) by means of transfer of property in goods
(whether as goods or in some other form) under a works contract executed or
under execution in the tax period, is the consideration received or receivable
by the dealer for such transfer of property in goods (whether as goods or in
some other form) during the relevant tax period.
5. Composition Scheme (Section 16)
(1) A dealer making an application for
registration under section 19 and opting for payment of tax under sub-section
(1) of section 16, shall specify his intention to pay tax under section 16.
(2) A dealer paying tax at the rates specified
in section 4 may elects to pay tax under section 16 only from the beginning of
the following year by making an application in DVAT-01 within 30 days from the
first day of the beginning of the following year.
(3) A person who is eligible under sub-section
(3) of section 16 and elects to pay tax under sub-section (1) of section 16
shall, within 30 days of the commencement of the Regulation, file an
application in Form DVAT-02, specifying his intention to pay tax under section
16 and give particulars of trading stock, raw material, packaging material and
finished goods held on the date of commencement of the Regulation and on which
he is liable to pay tax under sub-section (6) of section 16.
(4) If a dealer, who has elected to pay tax
under sub-section (1) of section 16, desires to reverse his option under
sub-section (2) of section 16, he shall file an application in Form DVAT-03
within 30 days from the first day of the beginning of the following year.
CHAPTER III
TAX CREDIT
6. Apportionment
of tax credit (Section 10)
Where a dealer has purchased goods
intended to be used for the purposes specified in sub-section (1) of section 9
and the goods are subsequently used fully or partly for other purposes as
specified in sub-section (4) of section 9 or the goods manufactured out of such
goods are exported from Daman & Diu by way of
transfer as specified in sub-section (6) of section 9, the reduction of tax
credit claimed shall be done in the following manner:
(1) in case commodity-wise accounts are
maintained by the dealer clearly correlating use of goods for making sales
under sub-section (1) of section 9 and for other purposes [ sub-section (4) of
section 9 ], the tax credit shall be reduced by the amount of input tax paid on
the purchases used for such other purposes.
(2) in case commodity-wise accounts are maintained
by the dealer clearly correlating use of goods for making sales referred in
sub-section (1) of section 9 and for transfer of goods or goods manufactured
out of such goods [ sub-section (6) of section 9 ], the tax credit shall be
reduced in the manner specified in rule 7.
(3) in case commodity-wise accounts are not
maintained by the dealer clearly correlating use of goods for making sales
referred to in clause (1) of this rule, the reduction of tax credit for the
purpose of sub section (4) of section 9 shall be calculated on the basis of the
purchase price of such goods immediately preceding their use for other purposes
[sub-section (4) of section 9] or their fair market value whichever is higher.
(4) in case commodity-wise accounts are not
maintained by the dealer clearly correlating use of goods for making sales
referred to in clause (2) of this rule, the reduction of tax credit for the
purpose of sub section (6) of section 9 shall be calculated on the basis of the
purchase price of such goods immediately preceding to their transfer as
envisaged in sub-section (6) of section 9 or their fair market value whichever
is higher and the input tax credit shall be reduced in the manner specified in
rule 7.
7. Reduction of tax credit (Section 9(6) and Section 10(3)
(1) For the purposes of sub-section (6) of
section 9 and sub-section (3) of section 10, the tax credit is required to be
reduced by the following prescribed percentages:
(a) in the case of
goods specified in the Second Schedule,
100 percent;
(b) in the case of
goods specified in the Third Schedule, 100 percent;
(c) in the case of
goods specified in the Fourth Schedule, 20 percent; and
(d) in the case of any other goods as specified
in clause (d) of sub-section (1) of section 4, 32 percent.
(2) Where a dealer has transferred any goods in
the circumstances specified under sub-section (6) of section 9 and has made a
reduction of tax credit by the prescribed percentage; he shall be entitled to
claim the tax credit so reduced when he brings such goods back into Daman &
Diu for sale on which tax is payable under section 3
or for sale in the course of inter-state trade or commerce or for sale in the course of exports out of
the territory of India, subject to the condition that the goods brought back to
Daman & Diu are the same goods as originally
transferred.
(3) Where any goods or goods manufactured out
of such goods are lost or destroyed, the dealer shall not be eligible to claim
tax credit on such goods and the credit taken in any earlier tax period shall
be reversed in the tax period in which goods are claimed to have been lost or
destroyed.
Where adjustment of tax arises under
clause (e) of sub-section (1) of section
8 by reason of the whole or part of the price owed by the buyer for the
purchase of goods having been written off by the dealer as bad debt, the dealer
shall make such adjustment to the extent of the tax on the price written off as
bad debt provided such price has been written off in his books of accounts and
the price so written off has also been claimed by the dealer as deduction under
section 36 of the Income Tax Act 1961 (43 of 1961)
Provided that where the price so
written off relates to the sale of goods taxable at different rates of tax
specified under section 4, the adjustment shall be made by allocating the price
so written off to various amounts outstanding in the following order
(i) any interest amount due and outstanding;
(ii) sale price of any
exempt goods;
(iii) sale price of goods taxable at the rate
of 1 percent;
(iv) sale price of
goods taxable at the rate of 4 percent;
(v) sale price of
goods taxable at the rate of 12.5 percent; and
(vi) sale price of goods
taxable at the rate of 20 percent
Provided further that where the
price so written off is recovered subsequently either in whole or part, it
shall be deemed to be the sale of goods by him in the tax period in which such
price is recovered and the dealer shall make an adjustment in calculating the
tax payable for the same tax period by allocating the recovery amount to the
amounts stated above in the reverse order.
8. Treatment of stock brought forward during
transition (Section 14(2))
For the purposes of
sub-section (2) of section 14, the amount of tax borne shall be–
(a) where the dealer holds an invoice issued by
a dealer registered under the Daman and Diu
Sales Tax Act, 1964 in respect of the opening stock which separately states the
amount of tax paid under the Daman and Diu Sales Tax Act , 1964 at the point specified
under section 8 of the said Regulation
& at full rate of tax specified in the schedule to this item for the
amount of such tax as is allocable to the opening stock; or
(b) in any other case,
an amount calculated according to the formula: F x P x 75% where – F = the tax
fraction, (r/r+100) [where ‘r’ is the rate of tax under the Daman and
Sales Tax Act, 1964 applicable as on
March 31, 2005 to the opening stock]. P = the price paid for the opening stock.
(1) No input tax credit shall be claimed on used
goods purchased by a registered dealer from a resident seller who is not registered
under the Regulation, unless the registered dealer has in his possession
adequate proof of the amount paid for such goods in the form of an invoice or
receipt signed by such a resident seller who is not registered under the
Regulation containing the following, namely
(a) the description of
the goods;
(b) the amount paid
for the goods;
(c) the name and
address of the resident seller; and
(d) the Permanent
Account Number (PAN) if any, of the resident seller.
(2) No input tax credit shall be
claimed on second hand goods under section 15 without production of original tax invoice.
10. Document for availing of credit- (Section
20(1))
(1) A dealer requiring to furnish statement of
trading stock and raw material under clause (c) of sub-section (1) of Section
20 shall furnish the same in Form DVAT 19 within 7 days of his registration taking effect.
(2) No input tax credit shall be allowed on the
trading stock or raw materials held by a dealer who is registered or
re-registered at the time when such registration or re-registration takes
effect, unless the dealer has in his possession adequate proof of the amount of
input tax paid in the form of a tax invoices issued by a registered dealer to
the dealer claiming the tax credit.
(1) Every application under the Regulation for
registration as a dealer or for the amendment or cancellation thereof, shall –
(i) be furnished in the Forms prescribed in these Rules;
(ii) contain the
information and particulars required in the relevant Form;
(iii) be signed and
verified by the person or authority mentioned in section 29 and in the manner
specified in the relevant Form;
(iv) be accompanied by
all documents mentioned in the Form;
(v) be accompanied by
proof of payment of the fee as prescribed in Annexure 1 of these Rules in the prescribed manner; and
(vi) be accompanied by
security for the prescribed amount.
(2) Where no Form is prescribed in these Rules,
the application may be made in writing served on the Commissioner; Provided
that the Commissioner may require that the application be re-submitted in a
Form ormanner as may be specified by the
Commissioner.
(3) The Commissioner shall issue a receipt
acknowledging receipt of an application at the time that the application is
furnished.
12. Application for registration as a dealer
(Section 19)
(1) A dealer who is required to apply for
registration under section 18 shall make an application for registration to the
Commissioner in Form DVAT-04 within a period of 30 days from the date of his
becoming liable to pay tax under the Regulation and shall pay the filing fee as
prescribed in Annexure 1 of these Rules.
(2) The dealer shall provide such further
information as may be required by the Commissioner.
13. Processing application for registration as a
dealer (Section 19(4) (b))
Every notice issued to an applicant
under sub-section (4) (b) of section 19 shall be in Form DVAT-05 and shall be
served on the applicant in the manner specified in Rule 61.
14. Certificate of registration (Section 19 and
Section 24)
(1) The Commissioner, after due verification of
the application form and the supporting documents, shall grant a certificate of
registration in Form DVAT-06. The Commissioner shall grant single registration
to a dealer who has within Daman and
(2) A dealer shall be deemed to be registered
under the Regulation from the date of the receipt of an Application for
Registration as specified in sub-rule (1) above or from the date the dealer has
become liable to pay tax except where any other date has been specified in the
certificate of registration.
(3) Every registered dealer shall retain and
prominently display the certificate of registration at its principle place of
business and a certified copy thereof at all other places of business in Daman
and
(4) A registered dealer may obtain from the
Commissioner, on payment of the fee prescribed in Annexure 1 of these Rules, a
duplicate of the certificate of registration where the original has been lost,
destroyed or defaced or a certified copy or copies on payment of the fee
prescribed in Annexure 1 for the purpose specified in sub-rule (3).
(5) The Commissioner shall issue a fresh
certificate of registration under the Regulation to every dealer who is
registered by virtue of section 24.
(6) Pending the issue of the certificate
pursuant to sub-rule (5), a certificate of registration issued to a dealer who
is registered under the Daman and Diu Sales Tax Act,
1964 ( 4 of 1964)
as in force in Daman and Diu immediately
before the commencement of the Regulation shall be sufficient evidence that the
person is registered for the purposes of section 19.
15. Amendment of registration (Section 21)
(1) An application for amendment to an existing
registration shall be made in Form DVAT- 07.
(2) Any amendment to the existing registration
as a dealer shall be intimated by the Commissioner in Form DVAT-08.
16. Cancellation of registration (Section 22)
(1) An application under sub-section 2 of section 22 for
cancellation of registration as a dealer shall be made in Form DVAT-09 within
thirty days of the following-.
a) in cases where a registered dealer
has ceased to carry on any activity which would entitle him to be registered as
a dealer under the Regulation, from the date of cessation of the activity
b) in cases where an incorporated body is
closed down or otherwise ceases to exist, from the date of closure or cessation
of existence.
c) in cases where
the owner of a proprietorship business dies leaving no successor to carry on
the business, from the date of death of the owner of the proprietorship
business
d) in case of a
firm or an association of persons being dissolved, from the date of its dissolution
e) in case a registered dealer has ceased to
be liable to pay tax under the Regulation, from the date on which he ceased to
be so liable.
(2) Every registered dealer who applies for
cancellation of his registration shall surrender with his application the
original certificate of registration and all certified copies thereof.
(3) The application shall specify the date from
which the dealer desires the cancellation of registration to take effect:
Provided that unless the Commissioner by notice in writing served on the dealer
notifies another date from which registration shall be cancelled, the dealer’s
registration shall cease on the date specified by the dealer.
(4) Where the Commissioner proposes to cancel
the registration of a dealer under sub-section (1) of section 22, the
Commissioner shall serve upon the person a notice in Form DVAT-10 in the manner
prescribed in Rule 61.
(5) Every registered dealer whose registration
is cancelled under sub-section (1) of section 22 shall deliver to the
Commissioner the certificate of registration by the date stated in Form
DVAT-10. Provided that where a dealer has made an appeal to the Commissioner
under section 74 against the cancellation of the registration, the dealer may
retain the certificate of registration pending discussion of the appeal.
(6) In case of cancellation of registration,
the Commissioner shall specify in a notice in Form DVAT-11 the date from which
the cancellation of the registration takes effect. Upon cancellation of
registration, the dealer shall be required to comply with the requirements
specified by the Commissioner either in the notice issued in Form DVAT-11 or by
a separate communication to be served in the manner specified in Rule 61.
(7) Notwithstanding the cancellation of
registration, all the proceedings pending or to be initiated shall not abate.
17. Publication of particulars of cancelled
certificates of registration (Section 22(8))
For the purposes of sub-section (8)
of section 22 the Commissioner shall publish the particulars of dealers whose
registration has been cancelled in the following form:
|
(1) |
(2) |
(3) |
(4) |
|
Name and
address of the dealer |
Name of the
Proprietor / Manger / Partners / Directors |
Registration
number |
Date of
effect of cancellation of registration |
|
|
|
|
|
18. Declaration of name of manager of business
(Section 95)
(1) The information required under section 95 shall
be intimated to the Commissioner in Form DVAT-04 at the time of application for
registration.
(2) Where there is any change in the person or
persons named in Form DVAT-04 as manager or managers of business under section
95 on account of death or otherwise, the registered dealer or his legal
representative, as the case maybe, shall inform the Commissioner within thirty
days from the date of such change in Form DVAT-07 and also provide the name of
the person or persons who shall be manager or managers thereafter.
(1) Where a dealer has within Daman and
(a) nominate one of
such branches as the principal place of business in Daman and
(b) inform the
Commissioner in Form DVAT-04 of such nomination at the time of application for
registration.
(2) When the dealer changes its designated
principal place of business, the dealer shall inform the Commissioner within
thirty days from the change in Form DVAT-07 and shall intimate the Commissioner
of the location of the new principal place of business.
20. Intimation of address for service of notices
(1) Every person who applies for registration
under the Regulation as a dealer shall, in the application, give an address in
Daman and
(2) Every person who has given an address for
service and who subsequently changes his address shall, within thirty days
after the change, intimate the Commissioner in writing his new address in Daman
and
(3) Where a person has changed his address and
has failed to give to the Commissioner notice in Form DVAT-07 of his new
address in Daman and Diu for service, the service
effected at the last known address shall be deemed to be valid service under
the Regulation or the Rules and such person shall not be permitted to plead
such change of address as a defense in any proceedings (whether civil or
criminal) instituted against him under the Regulation or Rules.
(4) The address for service last given to the
Commissioner by any person shall, for all purposes under the Regulation and
Rules, be his address for service.
The Commissioner shall maintain a
“Registration Register” in such form as he may deem fit, incorporating therein
the complete particulars of the dealers registered under the Regulation including
particulars of any amendments to and cancellation of registration of the
dealers under the Regulation, which will be available for inspection on payment
of fee prescribed in Annexure 1 to these Rules.
22. Person and the required amount of security
to be furnished
(1) A person applying for registration under
the Regulation shall furnish security not exceeding Rupees fifty thousand with the application for
registration. Provided that the amount of the security shall be reduced by the
amount stated below subject to a total maximum reduction of Rupees 25,000, in
case the person produces the following documents:
(a) last paid electricity bill in his name,
Rupees 5,000;
(b) last paid
telephone bill in his name, Rupees 2,500;
(c) Permanent Account Number (PAN) issued under
the Income Tax Act, 1961, Rupees 5,000;
(d) any document as
proof of ownership of principal place of business, Rupees 15,000;
(e) any document as
proof of ownership of residential property, Rupees 10,000; or
(f) notarised
photocopy of the passport of proprietor / managing partner or managing
director, Rupees 5,000.
(2) A person ordered to pay security under
sub-section (4) of section 60 for de-sealing or release of any premise
including the office, shop, godown, box, locker, safe,
almirah or other receptacle shall furnish security of
the amount ordered by the Commissioner before seeking de-sealing or release of
the premise.
(3) A person offering to pay security under
sub-section (5) of section 61 for release of any goods vehicle, goods and
documents seized shall furnish security of twice the amount of tax payable if
the goods were sold in Daman and Diu before seeking
release of goods vehicle, goods and documents seized.
(4) The Commissioner may require a dealer
claiming refund under section 38 to furnish security of the amount not
exceeding the amount of refund claimed before the grant of refund.
23. Manner in which security may be furnished
(Section 25)
(1) The tender of an amount or an asset or the
undertaking of a liability as security for any purpose of the Regulation shall
be made in Form DVAT-12.
(2) Subject to sub-rule (3), where a person is
required or offers to furnish security for any purpose of the Regulation, the
security shall be acceptable only if it is made in any one of the forms listed
in
Table below unless the Commissioner
prescribes a particular form in which the security shall be acceptable. Provided that security may be offered partly in one form and partly
in another.
(3) The security required to be furnished by a
person under sub-section (5) (b) of section 61 shall be at least 50% in the
form specified as item no. 1 of the Table below and balance may be in any of
the form specified in Table below.
(4) A security, which does not meet the
conditions specified in Table below, shall not be treated as the furnishing of
security for the purposes of the Regulation.
(5) The security shall be accepted only for the
amount prescribed or ordered.
(6) If the security is furnished in any of the
forms referred to in items 2 to 7 (inclusive) in Table below, a document
transferring the title to the security shall be executed in the name of the
President of India and the transfer recorded and noted in the books of the
issuing authority. The person offering the security shall be required to pay
Stamp duty and Registration fee as prescribed under the relevant law.
(7) The Commissioner shall maintain a complete
account of the securities deposited, forfeited or refunded in Securities
Register in such form and in such manner as the Commissioner deems fit.
Table – Forms of Security
|
No |
Form of security |
Conditions |
Amount of security |
|
1 |
Cash |
The Government will not pay any interest on security
deposit, held in the form of cash. |
Amount of cash deposited in appropriate Government
treasury. |
|
2 |
Promissory
notes, stock certificates of any State Government |
|
These securities shall be accepted at five per cent below
their market price as on date of submission or at their face value, whichever
is less. |
|
3 |
Post Office
Cash Certificates, Treasury Savings |
These certificates shall be formally transferred to the
(President of India) and shall be accepted with the sanction of the Post
Master of the |
Surrender value at the time of tender |
|
|
Deposits, National Plan Savings Certificates, 12 Year
National Defence Certificates, 10 Year National Defence Certificates. |
office
of registration. |
|
|
4 |
|
A pass book, for a deposit made under the Post Office
Savings Bank Rules may be accepted as security provided that the dealer has
signed and delivered to the Post Master a letter in the prescribed form as
required by the said rules. The pass book shall be sent to the post office as
soon as possible after the 15th June of each year so that necessary entries
of interest may be made therein. |
Amount
deposited |
|
5 |
Municipal debentures or Port Trust Bonds and/or Debentures
issued by the Government or a financial corporation. |
|
These securities shall be accepted at five per cent below
the market price as on date of submission or face value whichever is less. |
|
6 |
Bonds or debentures issued by corporate bodies guaranteed
by the Central or any State |
|
These securities shall be accepted at five per cent below
the market price or face value, whichever is less. |
|
|
Government
as regards the payment of principal and interest or as regards principal
only. |
|
|
|
7 |
Deposit receipts of any authorised
bank. |
The deposit receipts shall be made in the name of the
dealer but pledged to the (President of India). The Bank shall agree that on
receiving a signed treasury challan from the
Commissioner and withdrawal order duly signed by it, it will at once remit
the amount in full or in part as may be specified in the order into the
treasury and send the receipted challan to the
Commissioner. The dealer will agree in writing to undertake the risk involved
in the investment. |
The amount shown on the deposit receipt. |
|
8 |
Mortgage of immovable property, hypothecation or pledge of
movable property, personal surety. |
Mortgage bond in writing shall be executed in favour of the (President of India). and
registered according to law of registration at the cost of the dealer. The
property mortgaged shall be free from all encumbrances. Personal surety shall
be in the form of a personal bond with one or two guarantees acceptable to
the Commissioner. This form of security shall be accepted subject to such
conditions as may be laid down from time to time by the Commissioner by a
general or special order. The liability of the surety or guarantor shall be
co-extensive with that of the dealer for the period the contract of surety or
guarantee remains in operation notwithstanding the fact that the assessment
proceedings against the |
Amount stated in the relevant document as the maximum
amount recoverable under the mortgage, hypothecation, pledge, or personal
surety. |
|
|
|
dealer under Chapter VI of the
Regulation for the period are initiated before or after the said period. The
liability of the surety or guarantor shall be enforced and executed according
to the law for the recovery of arrears of land revenue referred to in section
44. |
|
|
9 |
Bank
guarantee. |
The bank must be a Scheduled Bank. The bank guarantee
shall be initially valid for a period of one year and shall be kept valid
till such time the Commissioner may require. |
The amount stated in the relevant document as the maximum
amount recoverable under the bank guarantee. |
24. Safe-keeping, retention and return of
security (Section 25)
(1) Post Office Savings Bank pass books, deposit
receipts of banks, security bonds and agreements, promissory notes or stock
certificates tendered as security shall be kept in safe custody by the
Commissioner or an officer nominated by him in this behalf.
(2) Security tendered in any form shall be
retained until the Commissioner orders that there is no further necessity for
keeping it.
(3) Where a person has ceased to be a dealer or
undertakes any other activity for which security under the Regulation might not
be required, the person may apply for the return, release or discharge of the
security in Form DVAT-13.
(4) A person may file appeal in the manner
provided in section 74 if the Commissioner has failed within 4 months to
return, release or discharge the security. Provided that, where the person has
sought a refund in cash pursuant to section 38 at any time, the person shall
not request the Commissioner to return, release or discharge the security on or
before 30th November of the year succeeding the year which includes
the tax period in respect of which the refund is claimed.
(5) No security shall be returned, released or
discharged to the person or otherwise disposed of except in accordance with the
terms of the security bond or agreement and while returning, releasing or
discharging the security to the person, unless the person entitled to the
security gives an acknowledgment duly signed and witnessed setting forth
therein the full particulars of the security released, returned or discharged.
25. Forfeiture of security (Section 25 and
Section 43)
(1) Where the Commissioner proposes to forfeit
a security in full or in part or is of the view that the security furnished is
insufficient, he shall serve upon the person who furnished the security a
notice in Form DVAT-14.
(2) Where the Commissioner is not satisfied
with the explanation given in response to the notice served upon in sub-rule
(1), he shall pass an order in Form DVAT-15 forfeiting the security in part or
in full and requiring the person to make good the deficiency of security.
(3) Where security is furnished in a form other
than cash or bank guarantee and the security is forfeited in full or in part or
is rendered insufficient, the Commissioner shall in the notice allow the person
affected, to pay the forfeited or insufficient amount
in cash within the time specified in the notice.
(4) If the amount to be forfeited or rendered
insufficient is not deposited in cash pursuant to sub-rule (2) & (3), the
Commissioner shall make an application to the Collector as defined in Goa, Daman and Diu Land Revenue
Code, 1968 (9 of 1968) (hereinafter referred to as “Collector”) to recover the
said amount from the person, his surety or guarantor as arrears of land
revenue.
(5) The Commissioner shall furnish to the
Collector the names and addresses of the person, his surety or guarantor and
the amount to be recovered and thereupon the Collector shall proceed to recover
the amount from the person or his surety or guarantor or from both as arrears
of land revenue.
(6) Where security has been provided in the
form of a pledge of goods, the Commissioner may sell the goods following the
procedure prescribed in Rule 41 to the extent applicable.
(7) Where the security furnished by any person
is forfeited in whole or is rendered insufficient, the person shall make up
deficiency in any of the forms referred to in Table to Rule 23, as may be
required by the Commissioner, within fifteen days from the date of service of
order in Form DVAT- 15.
CHAPTER
VI.
TAX PERIOD AND TAX
RETURNS
26. Tax Period (Section 3 and Section 36)
(1) Subject
to sub-rules (2) and (3), the tax period for a dealer whose –
(a) turnover in the preceding year is at or
below Rupees five crore or tax paid or payable in the
preceding year is at or below rupees one lakh shall
be, at the option of the dealer, either one month or a quarter; and
(b) turnover in the
preceding year exceeds Rupees five crore or tax paid
or payable in the preceding year exceed one lakh shall be one month. Provided that tax period
for the first quarter of the financial year 2005-2006 will be aquarter for all the dealers.
(2) The tax period of a dealer who ceases to be
registered, ceases–
(a) if the
registration is cancelled by the Commissioner, on the date specified by the
Commissioner as the date on which the dealer’s registration ceases to have
effect;
(b) where the dealer
dies or is wound up, on the date of death or winding up; or
(c) in any other case,
on the date of cancellation of the registration.
(3) Where during the course of a particular
year, the dealer’s turnover first exceeds Rupees five crore
or the tax payable involve Rupees one lakh the dealer
shall use a tax period of one month commencing from the first day of the month
immediately following the completion of its current tax period.
(4) Where –
(a) a dealer has a tax
period of one month;
(b) the dealer is not
prohibited from having a tax period of a quarter and
(c) the dealer elects
to have a tax period of a quarter, the election shall take effect from the
first day of the next quarter.
(5) For the purpose of sub-rule (1), the
“turnover” of a dealer shall not include turnover from:
(a) the sale of
capital assets;
(b) sales made in the
course of winding up the dealer’s activities; and
(c) sales made as part
of the permanent diminution of the dealer’s activities.
Explanation: For
the purposes of this sub-rule, sufficient proof of a dealer’s turnover shall be
a copy of the following documents-:
(i) the annual
audited accounts of the dealer for the three prior years or the annual accounts
duly certified by the dealer where the accounts of the dealer are not required
to be audited under any law for the time being in force;
(ii) copy of the income
tax returns furnished by the dealer for
the three prior years duly certified by him or his Accountant.
(1) Every return under the Regulation shall –
(i) be furnished in the
appropriate Form prescribed in these Rules;
(ii) contain the
information and particulars required in that Form;
(iii) be signed and
verified by the person or authority
mentioned in section 29 and in the manner specified in that Form; and
(iv) be accompanied by
all documents mentioned in the Form.
(2) Where no Form for a return is prescribed in
these Rules, the return may be made in writing and submitted to the
Commissioner; Provided that the Commissioner may require that the return be
re-submitted in a form or manner specified by the Commissioner.
(3) Every person liable to furnish a return as
agent for any person (including an auctioneer) shall furnish a separate return
for each person for whom he is agent, in addition to his own return, if
required.
(4) The person liable to furnish a return as
trustee for another shall furnish a separate return for the trust of which he
is a trustee, in addition to his own return, if required.
(5) Notwithstanding anything contained in this
Rule, the dealer or a class or classes of dealers as may be notified by the
Commissioner by a special or general order, shall file the return in electronic
form, from the date notified by the Commissioner in this regard and such dealer
shall also file a copy of the return with the Commissioner within three days of
electronic filing of return.
28. Dealers’ periodic returns (Section 26)
(1) Subject to sub rule 2 every dealer liable
to pay tax under section 3 shall furnish a return in Form DVAT-16 for each tax
period.
(2) Every dealer who has elected to pay tax
under section 16 shall furnish return in Form DVAT 17.
(3) A return under sub-rule (1) and sub-rule
(2) shall be furnished within 28 days from the end of the dealer’s tax period
and shall be accompanied by proof of payment of tax, interest or any other sum
in Form DVAT-20 and documents as may be specified in the return.
(4) Where a dealer’s registration is cancelled
under the Regulation and is subsequently restored, the dealer shall furnish
within 28 days after the restoration all monthly or, as the case may be,
quarterly returns relating to the period during which his registration remained
inoperative, and before furnishing such returns he shall deposit the tax due
according to these returns in the same manner as he would have done if the
registration was not so cancelled.
29. Revised Returns (Section 28)
(1) A person who furnishes a revised return in
correction of some error that has been detected, shall
do so by furnishing Form DVAT-16 along with an explanatory note specifying the
mistake or errors because of which it has become necessary to furnish a revised
return.
(2) A person paying tax under section 16 and
wishes to furnish revised return to correct any mistakes/errors as detected by
him shall furnish in form DVAT 17 along with an explanatory note specifying the
mistake or error because of which it has become necessary to furnish a revised
return.
30. Statement for
Transitional Input Tax Credit.
(Section 14) Where, upon the
commencement of the Regulation, a registered dealer wishes to claim tax credit
under section 14, he shall furnish the required statement in Form DVAT-18 and
in case the tax credit claimed is in excess of Rupees one lakh,
the statement shall be accompanied by a certificate signed by an Accountant.
CHAPTER VII.PAYMENT OF TAX AND MAKING
REFUNDS
31. Method
of payment of tax, interest or penalty. (Section 36)
(1) Tax, interest, penalty or any other amount
due under the Regulation may be paid only in Rupees.
(2) A payment of tax, interest, penalty or any
other amount due under the Regulation may be made either in cash or by means of
a crossed cheque, or bank draft drawn in favour of the appropriate Government treasury drawn on an authorised bank and shall be tendered along with a duly
completed Form DVAT-20.
(3) Where a payment of tax, interest, penalty
or any other amount due under the Regulation is made by cheque
or bank draft, the date of the payment for the purpose of the Regulation shall
be the date on which the said cheque or bank draft is
encashed.
(4) Any tax, interest, penalty or any other
amount due under the Regulation may be paid:
(a) at a branch in
Daman and
(b) at any other place
notified by the Commissioner.
(5) Notwithstanding anything contained in this
Rule, the Commissioner may provide separate procedures for method of payment of
tax, interest, penalty or any other amount due under the Regulation in
electronic form.
32. Treasury to notify payments. (Section 36)
The appropriate Government treasury
shall furnish to the Commissioner Part B of the Form DVAT-20 retained by it in
respect of all payments made in a day together with sufficient information to
identify the dealer. The officer in charge of the appropriate Government
treasury shall set his hands and seal on the said information before furnishing
it to the Commissioner.
33. Proof of payment. (Section 36)
(1) On receipt of the Part B of the receipted
Form DVAT-20, the Commissioner shall allow the credit of the amount shown to
the dealer against tax, interest, penalty or any other amount due from him
under the Regulation.
(2) In
case Part ‘B’ of Form DVAT-20 is not forthcoming to the Commissioner or is
lost, destroyed, defaced or mutilated, the dealer who claims that he had paid
any amount on account of tax, interest, penalty or any other amount due under
the Regulation, the Commissioner may require such dealer to furnish other
satisfactory proof of such payment which shall be the Part 'C' or Part ‘D' of Form DVAT-20 in respect of that
payment supported by a certificate from the appropriate Government treasury
that the payment shown in such Part 'C' or Part 'D' of Form DVAT-20 was
deposited and credited to the Government account and an affidavit from such
dealer that Part 'C' or Part 'D’ of Form DVAT-20 and the certificate from the
appropriate Government treasury are genuine. If, the dealer fails to furnish
satisfactory proof of such payment, the credit for such payment shall be
disallowed by the Commissioner.
34. Refund of excess payment. (Section 38)
(1) A claim for refund of tax, penalty or
interest paid in excess of the amount due under the Regulation (except claimed
in the return) shall be made in Form DVAT-21stating fully and in detail the
grounds upon which the claim is being made.
(2) A claim for refund made in Form DVAT-21
shall not be again included in the return for any tax period.
(3) The commissioner shall issue notice to any
person claiming refund to furnish security under sub-section 5 of Section 38 in
Form DVAT -21A
(4) Where the refund is arising out of a
judgment of a Court or an order of an authority under the Regulation, the
person claiming the refund shall attach with Form DVAT-21 a certified copy of
such judgment or order.
(5) When the Commissioner is satisfied that a refund
is admissible, he shall determine the amount of the refund due and record an
order in Form DVAT-22 sanctioning the refund and recording the calculation used
in determining the amount of refund ordered (including adjustment of any other
amount due as provided in sub-section (2) of section 38).
(6) Where a refund order is issued under
sub-rule (5), the Commissioner shall simultaneously record and include in the
order any amount of interest payable under sub-section (1) of section 42 for
any period for which interest is payable.
(7) The Commissioner shall forthwith serve on
the person in the manner prescribed in Rule 61 a cheque
for the amount of tax, interest, penalty or other amount to be refunded along
with the refund order in Form DVAT-22.
(8) No refund shall be allowed to a person who
has not filed return and has not paid any amount due under the Regulation or an
order under section 39 is passed withholding the said refund.
35. Refund of tax for embassies, officials,
international and public organisations (Section
41)
(1) Subject to sub rule (2), an organisation listed in the Fifth Schedule of the Regulation
(in this rule called “the organisation”) may apply
for the refund of the tax borne by it or by a qualified person as defined in
sub-rule (6) on the purchase of goods once in every quarter, if:
(a) the goods are
purchased by the organisation or the qualified person
from a registered dealer;
(b) the goods (other
than petrol, diesel and other fuels) are for the official use of the organisation or are for the personal use of the qualified
person as listed in the Fifth Schedule;
(c) the goods were purchased from a registered
dealer in a single transaction recorded on a single tax invoice and the sale
price of the goods covered in the transaction exceeds Rupees 5,000 (excluding
tax paid, if any) or such other amount as may be notified; and
(d) such other
restrictions or conditions as may be notified by the Commissioner have been
satisfied.
(2) An application for refund under section 41
shall be made by the organisation on behalf of itself
and every qualified person attached to the organisation
in Form DVAT-23 within a period of 28 days from the end of the relevant quarter
covering all purchases for which the tax invoices have been issued in that
quarter. Explanation. -For the purpose of this rule,
the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim.
(3) A refund made to the organisation
shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a
payment.
(4) Where an application for a refund is made
in accordance with sub-rule (1) and the application is made in the prescribed
form, manner and time, the refund shall be paid by the Commissioner within 30
days from the day when the Commissioner receives the application along with
refund order in Form DVAT-22.
(5) The amount of any refund shall be paid to a
single account with a bank nominated by the organisation
and any deposit made by the Commissioner to the account shall be deemed to be
paid to the organisation and to every qualified
person.
(6) Subject to the restrictions and conditions
notified by the Commissioner, for the purposes of this rule, a “qualified
person” means a person referred to in Fifth Schedule of the Regulation.
(7) Where an express term in a treaty or other
international agreement to which the President or the Government of India is a
party is inconsistent with the conditions in this rule, such treaty or
international agreement shall prevail.
(8) A claim for a refund of tax made under this
rule shall be a composite of all the claims for a refund of tax of the organisation and every qualified person attached to the organisation.
(9) The form shall be signed by the Chief of
the Organisation or a person duly authorised
by him. In case the form is signed by an authorised
signatory, the form shall be accompanied by the letter of authorization signed
by the Chief of the Organisation.
(10) The organisation
claiming a refund under this rule shall be required to retain all tax invoices
based on which such refund is claimed for a period of 1 year from the date on
which the refund is made.
(11) The tax invoices filed along with the form
shall be stamped by the Commissioner and returned along with the refund order
in Form DVAT-22.
CHAPTER
VIII.
ASSESSMENTS AND
ENFORCEMENT OF TAX AND PENALTIES
36. Assessment
of tax, interest or imposition of penalty.
(1) Where the Commissioner makes a default
assessment of tax under section 32, he shall record the order in Form DVAT-24
and such notice of assessment shall be served on the dealer in the manner
prescribed in Rule 61.
(2) Where the Commissioner makes an assessment
of penalty under section 33, he shall record the order in Form DVAT-24A and
such notice of assessment of penalty shall be served on the dealer in the
manner prescribed in Rule 61.
37. Recovery of Government dues. (Section 35, Section 43(3) and Section 57)
(1) In case of any amount recoverable in terms
of sub-section (3) of section 43, the Commissioner may issue to the Collector a
certificate in Form DVAT-25.Provided that the Commissioner may encash the security furnished by any person, if capable of
being encashed simultaneously with the issue of
certificate to the Collector and shall notify the Collector of the amount so realised.
(2) The said Collector shall intimate to the
Commissioner the amount recovered by him together with the date thereof and
provide such other details as the Commissioner may require.
(3) Without prejudice to the provisions of
sub-section (4) of section 57, if at any time after the recovery proceedings
have been commenced by the Collector the defaulter dies, the recovery proceedings
shall be continued against the legal representatives.
(4) Any amount recoverable under Chapter VII of
the Regulation, shall be recovered in the same manner
as provided in sub-rules (1) to (3).
38. Continuation of certain recovery proceedings
(Section 45)
For the purposes of section 45, the
Commissioner shall intimate to the Collector any reduction of government dues
in Form DVAT-26, a copy of which shall also be served on the person in the
manner prescribed in Rule 61.
39. Special mode of recovery. (Section 46)
For the purposes of section 46, the
Commissioner shall serve on the person a notice in Form DVAT-27 intimating the
person of the requirement to pay the specified amount to the Commissioner in
the manner prescribed in Rule 61.
40. Issue
of summons. (Section 75)
(1) A summons requiring a person –
(a) to appear before
the Commissioner;
(b) to produce
documents to the Commissioner; or
(c) to appear before
the Commissioner and produce documents,shall be in
Form DVAT-28.
(2) The Commissioner shall serve summons under
sub-rule (1) in the manner prescribed in Rule 61.
41. Procedures for sale of property held by the
Commissioner (Section 63)
(1) Where the Commissioner has in his possession
any goods, goods vehicle, or any other property, including goods seized at any
border or check-post and goods held as security for the performance of an
obligation under the Regulation (in this rule called “the property”), which may
be sold by the Commissioner in pursuance of any powers conferred under the
Regulation to recover tax, interest, penalty or other amount due under the
Regulation, the power of sale shall be exercised in the manner set out in this
Rule.
(2) The Commissioner shall serve a notice in
Form DVAT-29 in the manner prescribed in Rule 61 on the person recorded as the
owner of the goods in the Commissioner’s records. That notice shall allow the person fifteen
days in which to redeem the property by tender of payment in cash of all
amounts owed under the Regulation.
(3) Where the person has not redeemed the
property within the time specified in the form, the Commissioner may proceed to
sell the property by public auction as per the following procedure
(a) A report shall be prepared of the facts and
circumstances in which the property is required to be sold by public auction
and the Commissioner shall make a written order for sale or disposal of the
property.
(b) The officer nominated by the Commissioner
for the purpose shall cause to be published on the notice board of his office,
a list of the properties intended for sale with a notice under his signature
specifying the place where, and the day and hour at which, the property is to
be sold and display copies of such list and notices at more than one public
place near the place where the property is currently held, and the place of the
proposed auction. A copy of the list and notice shall also be displayed in the
office of the Commissioner. Except in exceptional circumstances, a notice for
not less than seven days shall be given before the auction is conducted.
(c) Intending bidders shall be required to
deposit as earnest money a sum equal to ten per cent of the estimated value of
the property. The officer conducting the
auction shall prepare a receipt acknowledging the receipt of the earnest money.
Earnest money deposited by unsuccessful bidders shall be refunded to them
immediately after the auction is over.
(d) At the appointed day and time, the property shall
be put up in one or more lots, as the officer conducting the auction sale may
consider fit and shall be knocked down in favour of
the highest bidder subject to confirmation of the sale by the Commissioner.
(e) The purchaser shall pay the sale value of
the property in cash immediately after the sale and he will not be permitted to
carry away any part of the property until he has paid for the same in full and
until the sale has been confirmed by the Commissioner. If the purchaser fails to pay the purchase
money within three days of the confirmation of sale by the Commissioner, the
property shall be re-offered for auction and any earnest money deposited by the
defaulting bidder shall be forfeited to the Government.
(4) If any order directing detention is
reversed on appeal, the property detained, to the extent they have not been
sold before such reversal comes to the knowledge of the officer conducting the
sale, shall be released or, if such property has been sold, the net proceeds
thereof shall be paid to the owner of the property.
(5) Notwithstanding anything contained in this
Rule, if the property is of a perishable nature or subject to speedy and
natural decay or when the expenses of keeping it in custody are likely to be
high, the Commissioner may –
(a) reduce the time
stated in sub rule (2) within which the owner may redeem the property;
(b) reduce the time
for display of any notice; and
(c) accelerate the
time for the conducting the auction of the property.
(6) Where property is sold under the preceding
sub-rules, the proceeds of sale shall be applied in the following order –
(a) payment of any
expenses of the sale, including tax arising under the Regulation by virtue of
the sale, and other incidental charges;
(b) in respect of any surplus, payment of the
amount of any tax, interest and penalty recoverable under the Regulation or
Daman and Diu Sales Tax Act-1964 or Central Sales Tax
Act-1956.
(c) in respect of any surplus, on application
made to the Commissioner and upon provision of sufficient proof, payment to the
person who was the owner of the property; and
(d) in respect of any
surplus, in the absence of any claimant, deposited in the Consolidated Fund of
India.
42. Books and Accounts. (Section 48)
(1) The following records shall be maintained
by a dealer at his principal place of business:
(a) A monthly account specifying total output
tax, total input tax and net tax payable or the excess tax credit due for carry
forward.
(b) Purchase records, showing details of
purchases on which tax has been paid, purchases made without payment of tax,
purchases made from an exempted unit and purchases made from outside the State
in Form DVAT-30. Original tax invoices for purchases on which tax has been paid
and invoices for purchases made without payment of tax shall be preserved
date-wise and in numerical order.
(c) Sales records showing separately sales made
at different tax rates, zero–rated taxable sales and tax-free sales in Form
DVAT-31. Copies of tax invoices related to taxable sales and invoices related
to exempt sales shall be retained date wise and in numerical order.
(d) Record of inter-state sales and inter-state
transfer of goods (including that of goods sent for job work) supported by
statutory declarations and such other evidence as may be relevant.
(e) Details of input tax calculations where the
dealer is making both taxable and tax free sales.
(f) Stock records showing stock receipts and
deliveries and manufacturing records.
(g) Stock
records showing separately the particulars of goods stored in cold storage,
warehouse, godown or any other place taken on hire
(h) Order records and delivery challans wherever applicable.
(i) Annual
accounts including trading, profit and loss accounts and the balance sheet.
(j) Bank
records, including statements, cheque book counter
foils and pay-in-slips.
(k) Cash
book, daybook and ledger.
(2) The following records shall be maintained by
a dealer having elected to pay tax under section 16: Details of the goods
purchased and sold by him; and Cash book, daybook, ledger, invoice/bill books
and purchase vouchers.
(3) Every owner or lessee of a cold store,
warehouse, godown or any such place, who stores goods
for hire or reward shall maintain or cause to be maintained a correct and
complete account indicating the full particulars of the person whose goods are
stored and the quantity, value, date of arrival, date of dispatch and the
proposed destination of such goods.
(4) Every person who carries goods for reward
shall maintain or cause to be maintained a correct and complete account
indicating the full particulars of the person whose goods are carried, the
quantity, value, the place and date of delivery of such goods, vehicle number,
and serial number and date of GR note and his office copy of the same.
42A. Time within which and Form of Audit Report to
be furnished (Section 49)
The Audit Report of Accountant
required to be furnished to the Commissioner under Section 49 shall be in form
DVAT-43 and shall be furnished to the Commissioner on or before 31ST
December of the year succeeding to which it relates.
43. Records to be carried by a person in charge
of a goods vehicle (Section 61 (2) and (3))
(1) The owner, driver or person in charge of the
goods vehicle shall carry the Transport Receipt in Form DVAT-32, sale invoice
or delivery note in Form DVAT-33, and, as the case may be, export declaration
in Form DVAT-34, import declaration in Form DVAT-35 or transit slip in Form
DVAT 35A.
(2) For obtaining export or, as the case may
be, import Declaration in Forms DVAT-34 and DVAT-35, an application in Form
DVAT 44 shall be made to the Commissioner by the user dealer.
(3) Account of the usage of Forms DVAT 34 and
DVAT 35 shall be maintained by the user dealer in Form DVAT 35B which shall be
open for inspection by the Commissioner and shall be filed with the
Commissioner every quarter or with every new application for obtaining Form
DVAT 34 and DVAT 35, whichever is earlier.
(4) A declaration in Form DVAT 34 or DVAT 35
shall be in three parts. Each part shall be filled and signed by consignor, the
consignee and the transporter, as the case may be. The owner, driver or person
in charge of the goods vehicle shall keep with him such declaration forms in duplicate
while carrying the goods. He shall submit the declaration forms in duplicate at
the check post or barrier. The officer in charge shall retain the original part
of such declaration and shall return to the owner, driver or person in charge
of the goods vehicle, the duplicate part duly verified, signed and stamped. The
duplicate part of such declarations shall be furnished by the user dealer to
the Commissioner along with the account of such declaration maintained in Form
DVAT 35B at the time of obtaining of additional declaration forms.
(5) Where the owner, driver or the person in
charge of the goods vehicle, or the goods vehicles enter Daman and Diu, is bound for any place outside Daman and Diu and passes through Daman and Diu,
such owner, driver or the person in charge of the goods vehicle shall furnish,
in duplicate to the officer in charge of the check post or barrier of his entry
into Daman and Diu, a Transit Slip in duplicate in
Form DVAT-35A duly filled, signed and verified.
He will obtain from the officer in charge of the check post or the
barrier one copy of the Transit Slip in Form DVAT-35A duly countersigned. The owner, driver or person in charge of the
goods vehicle shall deliver within twelve hours of its entry into Daman and Diu, the said countersigned copy to the officer in charge
of the check post or barrier at the point of his exit from Daman and
(6) The owner, driver or his agent or the
person in charge of the goods vehicle when required to furnish security under
sub-section (5) of section 61 shall furnish security in the form and in the
manner and subject to the conditions specified in rule 23. The security referred to in this sub rule
shall be furnished within the time specified in the order not exceeding seven
days from the detention of the goods.
The Commissioner shall issue to the depositor a receipt in Form DVAT 45
acknowledging the receipt of the security.
(7) The officer in charge of the check post or
barrier detaining the goods shall make a report to the Commissioner about all
the facts and circumstances of the case within twelve hours of the detention of
the goods.
(8) Where the goods detained are not released
owning to the failure to furnish the security required to be furnished under
sub-section (5) of section 61 within the specified time the notified goods
detained shall be sold by public auction after following the procedure as
specified in rule 41.
Explanation – For the purpose of
this rule, unless the context otherwise requires “officer in charge” of the check
post or barrier” shall also include any officer or any agent as may be
empowered by the Commissioner.
44. Issue of Duplicate Tax Invoice
(1) Where a purchasing dealer claims to have
lost the original tax invoice, the selling dealer may, upon a request made by
the purchasing dealer accompanied by an undertaking cum indemnity in Form
DVAT-36, provide a copy of such last tax invoice clearly marked as a
‘duplicate’ and shall furnish a copy of such undertaking cum indemnity along
with his return for the tax period in which such ‘duplicate’ tax invoice has
been issued.
(2) Except when a tax invoice is issued under
sub section (1) of section 50, if a dealer sells any goods exceeding Rupees
twenty five in any one transaction to any person, he shall issue to the
purchaser a retail invoice in terms of sub-section (4) of section 50.
45. Credit and debit Notes. (Section 51)
For the purposes of section 51, a
credit note and a debit note shall be signed by a person authorised
to sign the return to be filed under this Regulation and shall contain the
following particulars:
(a) the name, address
and registration certificate number of the selling registered dealer;
(b) the name and
address of the purchaser and his registration number where the purchaser is a registered
dealer;
(c) a description of
the reason for issuing the credit note or debit note;
(d) the serial number
of the relevant tax invoice affected by the credit note or debit note; and
(e) the amount of the
variation to the tax amount shown on the tax invoice.
46. Notice for audit. (Section 58)
Where the Commissioner has decided
to audit the business affairs of any person under section 58, the Commissioner
may serve on that person a notice in Form DVAT-37 in the manner prescribed in
Rule 61.
47. Designation of other persons appointed to
assist the Commissioner (Section 66(2))
Persons who may be appointed to
assist the Commissioner, under sub-section (2) of section 66 may be designated
as Special Commissioner, Assistant Value Added Tax Officer and Value Added Tax
Inspector.
48. Conditions upon delegation of powers by the
Commissioner (Section 68)
Without prejudice to the provisions
of section 68, the Commissioner may delegate any of his powers to a person not
below the rank of Assistant Value Added Tax Officer, but he may delegate
(a) his powers under
sub-sections (1) and (2) of section 60 to a person not below the rank of a
Value Added Tax Officer;
(b) his powers under
section 61 to a person not below the rank of a Value Added Tax Inspector; and
(c) his powers under
section 84 to a person not below the rank of
Deputy Commissioner.
1. Superintendence and control (Section
66(2))
2. Conditions subject to which an officer
may be authorised to investigate offences punishable
under the Regulation
Subject to the general control and
superintendence of the Government, control and superintendence over all
officers appointed under sub-section (2) of section 66 shall vest in the
Commissioner.
The Commissioner shall not authorize
any officer for the purpose of sub-section (1) of section 92 who is lower in
rank than Assistant Value Added Tax Officer.
51. Authority to whom appeal may be files (Section 74)
The Commissioner may, by notification
published in the Official Gazette, fix the jurisdiction of appeal in respect of
the respective Value Added Tax Authority on the basis of territory or pecuniary
limit or nature or class of appeal or on any other basis that may be deemed
appropriate by the Commissioner.
52. Filing of appeal (Section 74 and Section 75)
(1) Every appeal shall be filed in Form DVAT-38
accompanied by a copy of the notice of assessment, order or decision against
which the appeal is being preferred and shall be submitted in triplicate with
one copy to the Commissioner or the Value Added Tax authority against whose
order the objection has been preferred.
(2) Every appeal shall contain a clear
statement of facts, precise grounds of appeal and the relief claimed.
(3) Where an appeal is filed after the time
limits prescribed under sub-section 4 of section 74, it shall be accompanied by
a statement in Form DVAT-39, showing the reason for the delay in making the
said appeal.
(4) Where fresh evidence is sought to be produced,
the appeal shall be accompanied by a memorandum of the evidence sought to be
produced, stating clearly the reasons why such evidence was not adduced before
the Value Added Tax authority against whose order the appeal is being filed.
(5) The appeal in Form DVAT-38 shall be signed
by the person making such appeal or his agent and shall be presented by him or
his agent to the prescribed authority in person.
(6) The prescribed authority shall issue or
cause to be issued an acknowledgement of the appeal received, to the person who
has filed the appeal, specifying the date of personal hearing.
53. Determination of appeals (Section 74)
The
Commissioner while deciding the appeal shall conduct the proceedings by
examining
(a) the registers and
records maintained by the Value Added Tax Authority against whose order or
decision or assessment the appeal has been filed;
(b) the appeal; and
(d) any other document,
information or report, which in his opinion, is relevant to decide the appeal.
He may –
(i) admit any further oral or documentary evidence that is
relevant to the matters in dispute; and
(ii) allow the
applicant to present its arguments in person, by a representative authorised to appear before any authority under section 82
and by submission in writing, if any.
(1) Unless the person filing the appealed has
expressly waived the personal hearing, the Commissioner or the Value Added Tax
Authority (together referred to in this rule as “authority”) deciding the
appeal shall pass the order on the appeal after affording a reasonable
opportunity of being heard to such person or his authorised
representative.
(2) The authority deciding the appeal may
before deciding the appeal, cause such further and
other enquiry or direct such enquiry to be held by the authority against whose
decision the appeal has been preferred, as the authority deciding the appeal
may consider necessary. The authority
against whose order or decision or assessment the appeal has been preferred may
be represented by a person authorised by him.
(3) The authority deciding the appeal shall not
at any hearing, allow the appealer to argue or present any ground of objection
not specified in the appeal unless the authority is satisfied that omission of
that ground there from was not willful or unreasonable.
55. Intimation of outcome of appeal (Section 74)
The decision of the
Commissioner or the Value Added Tax Authority deciding the appeal shall be
intimated to the applicant in Form DVAT-40 and shall be served on the person
making the appeal in the manner prescribed in Rule 61.
(1) A notice for the purpose of sub-section (8)
of section 74 shall be in Form DVAT-41.
(2) The notice shall be signed by the person
filing the appeal or his authorised signatory and
shall be served in person on the Commissioner or the Value Added Tax Authority
deciding the appeal.
57. Recovery or refund on account of appeal,
The procedure for the refund of any amount
due in consequence of an order made pursuant to an appeal, or any other
proceeding under the Regulation, shall be that provided in Rule 34.
58. Determination of specific questions (Section
84)
(1) Any person desiring that a question be
determined by the Commissioner pursuant to section 84, shall furnish a concise
statement of the case stating therein precisely the question to be determined,
and indicating clearly the basis for the question. The statement shall be in
writing in Form DVAT-42. Where the person applying for the determination so
desires, the statement may separately include a draft ruling for the
Commissioner’s consideration and must be accompanied by a demand draft in favour of “The Commissioner Daman and Diu
Value Added Tax” for the amount of the fee as prescribed in Annexure 1 of these
Rules.
(2) The statement of the case referred to in
sub-rule (l) shall contain a declaration that the question submitted for
determination of the Commissioner does not arise from any order passed under
the Regulation or under the Daman and Diu Sales Tax
Act, 1964, which were in force before the commencement of the Regulation and
shall be signed by the person or his agent.
(3) The Commissioner, after considering all the
relevant material produced before him in this connection, shall determine the
question or questions referred to him.
(4) The decision of the Commissioner shall be
prepared and intimated to the applicant in writing.
(5) An order determining the questions shall be
made by the Commissioner within a period of six months from the date of
submission of the question, failing which, the provision of sub-section
(6) of section 84 shall apply.
Where the Regulation or Rules
require an amount to be calculated and the amount is not a multiple of a Rupee,
the amount shall be rounded off to the nearest Rupee.
All forms prescribed in these Rules
shall be printed under the authority of the Commissioner and be obtainable from
him or his authorised agent on payment of such
charges, as may be specified by the Commissioner from time to time.
Provided that any form in force before commencement of
these Rules and which may be specified by the Commissioner by order in writing
may continue to be used for such period as specified in the said Order Provided
further that the provisions of this Rule shall not apply to such form or forms
as the Commissioner may specify in this behalf. It shall be open for a dealer
to download such forms from the official website that may be notified by the
Commissioner.
(1) Without
prejudice to the provisions of sections 96 and 97, notices of summons or orders
(in this rule called a ‘document’) under the Regulation or these Rules may be
served by any of the following methods, namely
(i) by delivering
or tendering to the addressee or his agent, or to a person regularly employed
by him in connection with the business in respect of which he is registered or
to any adult member of his family, a copy of the notice, summons or order;
(ii) by post;
Provided that if upon an attempt
having been made to serve any such notice or summons or order by any of the
above mentioned method, the Commissioner is satisfied that the addressee is
evading service of notice, summons or orders or that for any other reasons, the
notice, summons or order cannot be served by any of the above mentioned
methods, the Commissioner shall cause such notice or summons or orders to be
served by affixing a copy thereof
(a) if the addressee is
a dealer, upon some conspicuous part of any place of the dealer's business last
notified by the dealer or if the said place of business is known not to exist
or is not traceable, upon some conspicuous part of the last known place of
residence of
(b) if the addressee is
not a dealer, on some conspicuous part of his residence or office or the
building in which his residence or office is located, and such service shall be
as effectual as if it has been on the addressee personally;
Provided further
that where the Commissioner at whose instance the notice or summons or order is
to be served on inquiry is satisfied that the said office, building, place of
residence is known not to exist or is not traceable, such officer may, by order
in writing, dispense with the requirement of service of the notice or summons
or order under the preceding proviso
(iii) by sending the document by facsimile;
(iv) by sending the
document by electronic mail;
(v) by sending the
document by courier; or
(vi) as in such other
manner as the Commissioner thinks fit
(2) When the officer serving a notice or summons
or order delivers or tenders a copy of the notice or summons or order to the
addressee personally or to his agent or to any other person referred to in
clause (i) of sub-rule (1), he shall require the
signatures of the person to whom the copy is so delivered or tendered, to an
acknowledgment of the service, endorsed on the original notice of summons, or
order Provided that where the addressee or his agent or any such person refuses
to sign the acknowledgment, the servicing officer shall affix a copy of the
notice or summons or order on the outer door or some other conspicuous part of
the premises in which the addressee ordinarily resides or carries on business
or personally works for gain.
(3) When the notice, summons or order is served
by affixing a copy thereof in accordance with the provisions to sub-rule (1) or
sub-rule (2), the officer serving it shall return the original to the Value
Added Tax authority which issued the notice, summons or order with a report
endorsed thereon or Annexure d thereto, stating that he so affixed the copy,
the circumstances under which he did so and the name and address of the person,
if any, by whom the addressee's place of business or residence was identified
and in whose presence the copy was affixed. The said officer shall also obtain
the signatures or thumb impression of the person identifying the addressee's
residence, office, or place of business, to his report.
(4) When service is made by post, the service
shall be deemed to be effected by properly addressing, pre-paying and posting
by registered post the notice, summons or order and unless the contrary is
proved, the service shall be deemed to have been effected at the time at which
the notice, summons or order would be delivered in the ordinary course by post.
(5) When the service is made through a courier,
the service shall be deemed to have been effected by properly addressing,
pre-paying and delivering to the courier the notice, summons or order and
unless contrary is proved, the service shall be deemed to have been effected at
the time at which the notice, summons or order would be delivered in the
ordinary course by courier.
(6) The sufficiency of mode of service of any
notice, summons or order shall be decided by the Value Added Tax authority
which issued the same.
62. Submission of documents with Commissioner
(1) Subject to sub-rule (2), any application,
return, form, or other document (in this rule called a “document”) which is to
be furnished, submitted to or made (in
this rule referred to as “submitted”) to the Commissioner under the Regulation
or these Rules shall be submitted by:
(a) delivering the
document to the Commissioner at his office;
(b) delivering the
document to the Commissioner at any other place notified by him; or
(c) such other means
as the Commissioner may notify, including electronic means.
(2) A document shall be treated as submitted by
a person to the Commissioner if the document is submitted by delivery at a
place notified by the Commissioner, once the document has been stamped with the
date of receipt by the Commissioner or by any other person authorised
by the Commissioner to receive the document.
63. Qualifications to be possessed by Value
Added Tax Practitioner (Section 82)
(1) A value added tax practitioner referred to
in section 82 shall be eligible to have his name entered in the list, if –
(a) he possesses any of the qualifications specified
in Rule 50 or Rule 51 of the Income Tax Rules, 1962, as amended from time to
time; or
(b) he –
(i) was
formerly an employee of the Sales Tax Department or Value Added Tax Department;
(ii) held during service in the department an
office not lower in rank than that of an Assistant Sales Tax Officer or
Assistant Value Added Tax Officer for
not less than seven years; and
(iii) is, in the opinion
of the Commissioner, a fit and proper person to appear or in proceedings under
the Regulation and these Rules.
(2) A person referred to in sub-rule (1) (b)
shall not be eligible to appear before the Authority deciding the objection on
behalf of a person for a period of one year after he ceased to be an employee
of the Department.
(3) A person who wishes to have his name
entered in the list referred to in sub-section (1) (c) of section 82, shall –
(a) apply to the
Commissioner in writing;
(b) pay the fee as
prescribed in Annexure 1 of these Rules; and
(c) furnish with his
application documentary evidence of his eligibility.
(4) The Commissioner shall maintain a list of
all persons whose names are entered under the procedure in this Rule.
(5) A Certificate in Form DVAT-46 would be
provided to each qualified Value Added Tax Practitioner.
64. Officers to carry and produce authorisations (Section 68 (2))
(1) Where the Commissioner wishes to appoint an
officer or other person to exercise any of the powers in Chapter X of the
Regulation, the grant of authority to exercise the powers shall be in Form DVAT-
47 and shall be issued by the authority empowered by the commissioner in this
regard.
(2) The grant of authority shall –
(a) be limited to a
period not exceeding three years;
(b) be to a specific
person; and
(c) expire on the
retirement, resignation or transfer of the person, Provided that a grant of
authority may be renewed.
(3) Every officer or other person authorised by the Commissioner under sub-rule (1) shall –
(a) carry Form DVAT-
47 with him when purporting to exercise any of the powers conferred under the
Chapter; and
(b) produce Form DVAT-
47 if requested by the owner or occupier
of any premises where he proposes to exercise these powers.
65. Location of check-posts and barriers
(Section 101)
The check-posts and barriers set up
for the purposes of section 101 shall be located at the places Specified in the
notification issued from time to time.
66. Additional Information for proper
administration of the Regulation.
(1) Every dealer effecting sale or purchase in the course of inter state trade or commerce
shall furnish a statement in Form DVAT- 48 within nine months from the end of
the year.
(2) Every transporter, cold warehouse operator,
or any other person shall produce such information required for proper
administration of the Regulation.
(1) The Goa, Daman
and Diu Sales Tax Rules 1964, as in force in Daman
and
(2) Notwithstanding sub-rule (1), such repeal
shall not affect the previous operation of the said Rules or any right, title,
obligation or liability already acquired, accrued or incurred thereunder.
(3) For the purposes of sub-rule (2), anything
done or any action taken including any appointment, notification, notice,
order, rule, form or certificate in the exercise of any powers conferred by or
under the said Rules shall be deemed to have been done or taken in the exercise
of the powers conferred by or under these Rules, as if these Rules were in
force on the date on which such thing was done or action was taken.
By Order and in the name of the dministrator
of Daman & Diu.
Sd/
( P. J. Bamania )
Deputy Secretary (Finance).
|
ANNEXURE 1. |
|
|
PRESCRIBED FEES |
|
|
A. The
following fee shall be payable in court fee stamps namely : |
|
|
Circumstance
requiring fee |
Amount |
|
|
( in
rupees) |
|
Registration
|
|
|
Application
for registration |
500 |
|
Request for
duplicate of certificate of registration |
100 |
|
Inspection
and copies of documents |
|
|
Inspection
of documents: first hour |
50 |
|
Inspection
of documents: for each subsequent hour |
10 |
|
Inspection
of documents: document of previous
year |
100 |
|
Making copies
of documents in the Commissioner’s possession: for the |
10 |
|
first 200
words or part thereof |
|
|
Making
copies of documents in the Commissioner’s possession: for every |
5 |
|
additional
100 words or part thereof |
|
|
Additional fee
where copies of documents are required urgently |
20 |
|
Appeal and
disputes |
|
|
Submitting
an appeal |
50 |
|
Any other
application |
10 |
|
On Vakalatnama or Mukhtiarnama |
10 |
|
AB. The following
fee shall be payable in the form of Bank Draft namely : |
Amount |
|
|
(Rs.) |
|
Application
for determination of a specific question under section 84 |
10,000 |
|
Application
to be recognised as a value added tax practitioner |
5,000 |