GUJARAT VAT RULES
2005
PRELIMINARY
1. Short title and commencement.-
(1)
These rules may be called the Gujarat
Value Added Tax Rules, 2005.
(2) They
shall come into force from the
…………………….., 2005.
In these rules, unless
the context otherwise requires, -
(a) 'Act' means the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005).
(b) "authorized person" means a person authorized
under section 81 to appear on behalf of a dealer or a person who is
required to attend before any authority
under the Act.
(c) "chief place of business" means in relation to a dealer in any area within the jurisdiction of a Commercial Tax Officer, the place of business mentioned as his chief place of business in the certificate of registration granted under section 21 or 22 or deemed to have been granted under section 23;
(d) “Commissioner”
includes a Special Commissioner, an Additional Commissioner, a Joint
Commissioner and such other officers to whom the Commissioner delegates his
powers and duties either generally or in respect to any particular matter or
class of matter;
(e) 'earlier rules' means the Gujarat Sales
Tax Rules, 1970, as amended from time to time;
(f) "form"
means form appended to these rules:
(g) "Government
Treasury" means -
(i)
in relation to a dealer registered
within the jurisdiction of a Commercial Tax Officer, the District Treasury or,
as the case may be, the Sub-Treasury
where chief place of the business of the dealer is situated, or
(ii) in
relation to a dealer, who carries on the business of buying or selling goods in the State of
Gujarat but who has no fixed or regular place of business in the State of
Gujarat, the District Treasury of Ahmedabad.
(h) “HSN” means the numeric code determined as per the harmonized
system of nomenclature and such code shown against the entry of the Schedule.
(i) "tax period" in respect of a
registered dealer, -
(i) other than referred to in
sub clause (ii) shall be a period of calendar month;
(ii) who has been granted
permission to pay lump sum tax under section 14, shall be periods of quarter ending
on 30th June, 30 th September, 31st December,
31st March of any year.
(j)
"registering authority means"-
(1)
in respect of a dealer not being
the dealer referred to in sub-clause (2), the Commercial Tax Officer having
jurisdiction over the local area in which chief
place of business of the dealer is situated, and
(2)
in respect of a dealer who has no fixed or regular place of business in the State, the Commercial Tax
Officer (Non-localized dealers),
(k) "schedule" means the Schedule of the Act.
(l) "section" means the section of the Act.
(m) “web site” means www. Gujarat sales tax. gov.
in
COMMERCIAL TAX AUTHORITIES
AND TRIBUNAL
3. Subordination of officers.-
For the purpose of sub-section (8) of section 16,
the subordination of the officers and persons shall be as follows, namely:-
(a) a Joint Commissioner shall be subordinate to an Additional
Commissioner and a Special Commissioner.
(b) a
Deputy Commissioner shall be subordinate to a Joint Commissioner, an Additional
Commissioner and a Special Commissioner.
(c) an Assistant Commissioner shall be subordinate to Deputy
Commissioner, Joint Commissioner, Additional Commissioner and a Special
Commissioner, and
(d) a Commercial Tax Officer shall be subordinate to Assistant
Commissioner, Deputy Commissioner, Joint Commissioner, Additional Commissioner
and Special Commissioner.
(e) any officer or person appointed under clause (e) of
sub-section (2) of section 16 shall be subordinate to a Commercial Tax Officer
and an Assistant Commissioner, within whose jurisdiction he performs his
functions.
4. Qualification
of members of Tribunal and terms of office.-
(1) Every member of the Tribunal shall be a
person who –
(a) has
been a High Court Judge, or
(b) has
been a District Judge, or
(c) is
qualified for appointment as a High Court Judge or a District Judge and has
held judicial office for not less than ten years, or
(d) is a Chartered Accountant and has practiced as such for not
less than ten years, or
(e) has
been in practice as advocate for not less than ten years, or
(f) has served in the 'Sales Tax Department in a post not lower
than that of a Joint Commissioner for a period
not less than three years, or
(g) has experience of taxation matters having held position not below the rank of Joint
Secretary to the Government.
Provided that where a member who has
been High Court Judge, he shall be the President of the Tribunal.
(2)
A member of the Tribunal shall
hold office until he attains the age of sixty-five years;
Provided that where
member of the Tribunal is of a rank of High Court Judge, the Government may
extent the age limit by a maximum of two years for such member.
(3) A member of the Tribunal may on the
expiry of his term of his office, be eligible for re-appointment.
(4) A member of the Tribunal may at any
time in writing addressed to the State Government resign his office and his
resignation shall take effect from the date on which it is accepted.
REGISTRATIONS
5. Application for registration.-
(1) Every dealer who is required by
sub-section (1) of section 21 to possess a certificate of registration or any
dealer, who intends to apply under sub-section (1) of section 22 for
certificate of registration, shall make an application in Form 101 to the
registering authority.
(2) A dealer who becomes liable to pay tax
under section 3 shall submit an application for registration within thirty days
of the relevant date of effect applicable to him as per sub-section (3) of
section 3:
Provided that a dealer who is deemed to have
been registered under section 23 shall not be required to submit an application
under this sub-rule.
(3) A dealer having
-
(a) one
place of business shall make an application for registration to the registering
authority within whose jurisdiction his place of business is situated;
(b) more
than one place of business shall make an application to the registering authority
in whose jurisdiction his chief place of business is situated.
(4) An application for registration shall
be made, verified and signed in the case of a business carried on by -
(a)
an individual, by the
proprietor,
(b) a firm,
by a partner thereof,
(c) a
Hindu Undivided Family, by the karta,
(d) a
body corporate (including a company, co-operative society, corporation or the
local authority) by director, manager,
secretary or the principal
officer thereof
(e) a
Government Department, by a person duly authorized to act on its behalf.
(f) an
association of individuals to which clause (b), (c) or (d) does not apply, by
the person managing the business of such association.
(5) In the case of a firm, every partner
thereof shall furnish the declaration as provided in Form 101. Such a declaration, if not furnished at the
time of making an application for registration, shall be furnished within one
month from the date of making such application.
(6) The person verifying and signing an
application for registration shall specify in the application, the capacity in
which he does so and shall give particulars of the authority vested in him for
verifying and signing the application.
(7) In the case of a business carried on by
an individual, a firm, a Hindu Undivided Family or unincorporated association
of individuals, the name and permanent residential address of such individual,
each of the partners of the firm, members of the Hindu Undivided Family or, as
the case may be, members of the managing committee of the association, and of
persons having any interest in the business, shall be stated in the application
for registration.
(8) The application for registration shall
be accompanied by two copies of recent passport size photograph, as follows,
duly attested by a Sales-tax Practitioner whose name has been registered in the
list maintained by the Commissioner or by a Gazetted Officer or an advocate: -
(i) in
respect of an individual, photograph of the proprietor,
(ii) in
respect of a Hindu Undivided Family, photograph of the karta,
(iii) in
respect of a partnership firm, photographs of all the partners.
(9) When
a new person joins as a partner in the partnership firm which has already been
given registration number, he shall furnish two passport size copies of his
recent photographs in the manner prescribed in sub-rule (8), with an intimation
of joining as partner to the registering authority within thirty days from the
date of his joining in the partnership firm.
(10) The application for registration shall
be accompanied by details of property held by the dealer including the property
held by Partner, Director, Trustee or, as the case may be, karta
of Hindu Undivided Family.
(11)
Every application for registration
shall be verified and finally disposed of by the registering authority within
one month from the date of its receipt.
6. Grant of or endorsement on certificate of
registration.-
(1) If
an application for registration is in order and the registering authority is
satisfied that the applicants case is not covered by any of the following
facts, namely:-
(i) Where the
facilities or amenities such as the office premise telephone, fax, electrical
connection or any other energy generating device are shared with other dealer
(ii) In case of godown
or warehouse shared with one or more dealers and the goods of the applicant
stored there are not reasonably identifiable
(iii) Where financial or administrative control over
the business is exercised by other dealer, including by way of grant of power
of attorney
the registering authority shall issue a certificate of registration in Form 102.
(2) Where a dealer applying for
registration is a firm, Hindu Undivided Family, body corporate, or association
of individuals or the Department of Government, the certificate of registration
shall be issued in the name of such firm, Hindu Undivided Family, body
corporate, association or, as the case may be, the Department of Government.
(3) Where a
certificate of registration is issued under section 21 to a dealer on an
application made therefore, then -
(a) if
such application was made within the period specified in sub-rule (2) of rule
5, it shall take effect from the date when he becomes liable to pay tax under
sub-section (3) of section 3, or
(b) if
such application was made after the expiry of the period specified under
section 21 or, as the case may be, under sub-section (5) of section 57, it
shall take effect from the date on which the application was made.
(4) Where a certificate of registration is
issued under section 22 on an application made under rule 5, it shall take
effect from the date on which the application was made.
(5) When the dealer has two or more places
of business within the jurisdiction of the same registering authority, the
registering authority shall issue to the dealer one additional copy of the
certificate of registration free of charge, for each additional place of
business specified in the application for registration.
(6) Where a dealer having more than one
place of business within the jurisdiction of different registering authorities
and has been granted a single certificate of registration, the registering
authority of chief place of business shall issue to such dealer additional copy
of the certificate of the registration free of charge, for each additional
place of business specified in the application for registration and a copy of
such certificate shall be forwarded to each Commercial Tax Officer within whose
jurisdiction such additional place of business is situated.
(7) When a registered dealer opens a new
place of business in addition to the place or places which were in existence at
the time of his registration, the authority issuing a certificate of
registration shall issue an additional copy of the certificate of registration
free of charge, for such place on application by such new place dealer for the
same.
(8) A registered dealer may obtain a
duplicate copy of a certificate of registration or of an additional copy
thereof issued to him in the event when the certificate of registration or
additional copy thereof is lost, destroyed or defaced. A fee of rupees one hundred shall be payable
on an application for a duplicate copy of a certificate of registration or of
an additional copy thereof under this sub-rule.
The fee shall be paid in court fee stamps.
7. Exhibition of certificate of registration and other
details.-
Every registered dealer shall display
conspicuously at each place of his business including branches and godowns, the certificate of registration or a copy thereof
and also exhibit at the entrance of his place of business including branches
and godowns a board showing the nature of the trade
with full address and registration number of the certificates issued to him
under the Act and the certificate under the Central Act.
8. Amendment
in the certificate of registration. -
(1) When,-
(a) a registered dealer changes his place of business
which is situated within the jurisdiction of his registering authority,
(b) any of the contingency or events
mentioned in clauses (a) to (d) of sub- section (1) of section 26 occurs
or,
(c) any
other change in respect of the business occurs
such dealer shall give intimation of such change
in writing within thirty days from the date of change to the registering
authority .
(2) On receipt of such intimation under
sub-rule (1) and after his satisfaction that any of the facts referred to in (i) to (iii) of sub-rule (1) of rule 6 does not exist, the
necessary amendment shall be made by the registering authority in the
certificate of registration and shall return the certificate of registration to
the dealer within thirty days from the date of receipt of application for the
amendment. Where such amendment is made
in the certificate of registration, such certificate of registration shall be
valid for all purposes and shall be deemed to be a certificate of registration
granted under rule 6.
9. Certificate of Registration to be produced before the
registering authority.-
(1) The registering authority may by notice
in writing require a registered dealer to produce before it his certificate of
registration and all copies thereof for the purpose of carrying out any
amendment therein or for any other purpose under the Act.
(2) Every such dealer shall, within fifteen
days from the date of service on him of a notice under sub-rule (1), produce
the certificate of registration and copies thereof to the registering
authority.
10. Cancellation
of certificate of registration.-
(1) An
application for cancellation of registration under sub-section (2) of
section 27 shall be made to the
registering authority in Form-103 within thirty days of contingency or event,
which necessitates the cancellation of registration.
(2) If the registering authority is
satisfied that the application submitted under sub-rule (1) is in order, it
shall by order in writing, cancel the registration with effect from the date,
which may be fixed in accordance with the provision of sub-section (4) of
section 27.
(3) When the Commissioner intends to
cancellation under sub-section (5) of section 27, he shall give a notice to the
dealer in Form-104.
11. Publication of details of suspension or cancellation of
certificate of registration.-
(1) The Commissioner shall publish the
following details with regard to the suspension or cancellation of registration
of dealers as well as the cases falling under sub-section (4) of section 27,
namely:-
(a) name
of the dealer whose registration is suspended or cancelled.
(b) registration
number of the certificate.
(c) date from which certificate of
registration is suspended or cancelled.
(d) reason for suspension or cancellation of registration.
(2) The details referred to in sub-rule (1)
shall be published in any of the following manners, namely:
(i) by
a public circular issued by the Commissioner, or
(ii) by publishing the details on the
website.
(3) The details regarding suspension or
cancellation of registration shall be published within ten days of the
suspension or cancellation of registration.
(1) A dealer applying for registration
under the Act shall furnish along with the application for registration a
security in the manner referred to in sub-clauses (ii) and (iii) of sub-rule
(2), not exceeding rupees one lakh;
Provided that the amount of the security shall
be reduced by the amount mentioned below (subject to a total maximum reduction
of Rs.50,000) in case the person
produces the following documents:-
(a) last paid electricity bill in his
name, Rs.10,000;
(b) last paid telephone bill in his
name, Rs. 5,000;
(c) Permanent Account Number (PAN) issued
under the Income-tax Act, 1961, Rs.10, 000;
(d) any document as proof of ownership of
principal place of business, Rs.30,000;
(e) any document as proof of ownership of
residential property, Rs.20,000; or
(f) notarised photocopy of the passport of
proprietor/managing partner or managing director, Rs.10,000.
(2) where a dealer is required to
furnish additional security under
section 28, or, as the case may be, a
person or a dealer required to furnish security under sub-section (16) of
section 67 or under the second proviso to sub-rule (5) of rule 45 shall
(i) furnish
a bond executed by himself in Form 105 with one surety acceptable to the
authority who passes the order under the provisions referred to above for such sum as the authority may specify in
the order or
(ii) deposit the cash in the Government
Treasury, Government securities in the form of stock certificates, or Government Promissory Notes of a market
value of not less than the sum as may be specified in the order or National Savings
Certificate or Treasury Savings Certificate of the face value of not less than
the said sum, duly endorsed in favour of the Commissioner, or
(iii) furnish
the guarantee of a Bank approved by the Commissioner in this behalf, agreeing to
pay to the Commissioner on demand, such sum not exceeding the amount as may be
specified in the order.
(3) Where, by reason of an order made under
sub-section (6) of section 28, the security furnished by any dealer is rendered
insufficient, he shall make up the deficiency by furnishing security or, as the
case may be, additional security in the manner specified in sub-rule (2),
within thirty days from the date of such order.
(4) Where the bank guarantee furnished by
the dealer is for a specified period, the dealer shall furnish a fresh bank
guarantee or any other security specified in sub-rule (2) before the expiry of
the said bank guarantee.
13. Declaration under
section 65.-
(1) A declaration in respect of name of the
manager of business under section 65 shall be made in Form 106 and shall be
sent to the registering authority where such declaration is to be made for the
first time, it shall be made along with an application for registration.
Provided that a dealer who is deemed to have
been registered under section 23 shall not be required to furnish declaration
under this rule if he has already furnished the declaration earlier.
(2) Where any such declaration is to be
revised on account of change of manager, it shall be made in Form 106 and to be
sent to the registering authority within thirty days from the date of such
change.
(1) In case of
a dealer applying for registration
(a) declaration
under section 66 shall be furnished in the manner specified in paragraph 09 of
Form 101.
(b) declaration
under section 66A shall be furnished in Form 101C
(c) declaration in respect of additional information
of business shall be furnished in form 101E
(2) A dealer who is deemed to have been
registered under section 23 shall also furnish the declarations referred to in
sub-rule (1) within thirty days from the date of coming into force of these
rules.
(3) If any change occurs in the particulars
of the declaration furnished earlier, a revised declaration shall be made in
Form 101C, or as the case may be, in Form 107 and shall be sent to the
registering authority within fifteen days from the date on which such changes
are effected.
(4) A declaration in respect of commodities
dealt in or manufactured by a dealer shall be furnished in the following
manner, namely:-
(a) as per item 07 of Form 101 by a person making an application
for registration.
(b) a dealer who is deemed to have been
registered under section 23 shall furnish the above information by a
declaration within thirty days from the date of coming into force of these
rules.
(c) If any change occurs with regards to the
declaration furnished in clause (a) or (b), a revised declaration shall be
furnished to the registering authority within thirty days from the date of such
change.
(5) The
dealer shall furnish separate declaration under this rule in respect of each
place of his business.
CALCULATION OF TAX AND TAX
CREDIT
15. Calculation of Tax
credit under section 11.-
(1) A registered dealer shall maintain the registers of purchases of goods and mention therein the name and place of the selling dealer, his registration number, serial number and date of tax invoice, description of goods along with HSN, quantity of goods, value of goods and the tax charged.
(2) A
registered dealer shall claim tax credit under section 11 in a tax period in which
he receives the tax invoice in respect of his purchases of taxable goods.
(3) A registered dealer shall calculate tax
credit as per Form-201 and such
calculation shall be made separately for each tax period.
(4) The
amount involved in purchases specified in sub-section (5) of section 11 shall
be excluded from the calculation of tax credit.
(5) The amount of tax paid under
sub-section (1) or (2) of section 9 shall be claimed in the tax period in which
such amount has been paid.
(6) Where the tax credit (other than tax
credit on capital goods) admissible in the year remains as unadjusted against
the output tax as per section 11, such amount shall be refunded not later than
expiry of two years from the end of the year in which such tax credit had
become admissible:
Provided that the dealer
claiming such refund shall have to prove to the satisfaction of the assessing
authority that the purchases of the goods on which such tax credit had been
calculated have been disposed off in the manner referred to in sub-section (3)
of section 11 within the period by which refund under this sub-rule becomes
admissible.
(7) In case of sales made in the course of
export outside the territory of India and the amount of carried forward tax
credit admissible under items (iv) and (v) of clause (a) of sub-section (3) of section 11 has not been claimed, such
amount of tax credit shall be refunded
within the period of three months next following the end of the month in which
such purchases were made.
(8) The refund under this rule shall not be
admissible unless the dealer furnishes the copies of tax invoices of the
purchases for which tax credit and refund thereof is claimed
Provided that the assessing authority granting
the refund is satisfied that the selling dealer has shown such transactions in
his return and accounted for in his books of accounts as taxable sales for
which tax credit and refund under this rule is claimed.
(9) A registered dealer may claim such net
tax credit in the returns to be furnished under sub-rule (1) of rule 19.
16. Tax credit under section 12.-
(1) The
statement referred to in sub-section (1) of section 12 shall be furnished in
Form 108. The calculation of tax credit under section 12 shall be made in the
manner provided in form 108.
(2) The statement under sub-rule (1) shall
be furnished by the dealer on or before the ………..…….2005 to the Commercial Tax Officer under
whose jurisdiction registered dealer is
required to furnish return as under 19.
(3) The tax credit to be claimed under
section 12 shall be subject to the fulfillment of the
following conditions, namely :-
(a) Tax
credit may be claimed in respect of the taxable goods, which were purchased
from a dealer registered under the Gujarat Sales Tax Act, 1969.
(b) Dealer
shall have in his possession bills or invoices issued by the selling dealer
indicating inter-alia, the registration number of the
selling dealer, the price of goods and the amount of tax, if charged
separately.
(c) Particulars
of goods for which tax credit is claimed have been entered in the books of
accounts of the such dealer.
(d) Dealer
has furnished the returns for the period up to the ……………………. 2005 in accordance
with the provisions of the earlier law.
(e) Stipulations of sections 11 and 12 are
complied with.
(f) On verification by the Commercial Tax
Officer within a period two months commencing from the last date referred to in
sub-rule (2).
Provided that where the
tax credit claimed under this rule has been determined after verification is
less than the amount claimed by the dealer, such dealer shall be informed
accordingly within ten days of the verification under this sub-rule.
(4)
Where the amount of tax on the
goods purchased is not indicated separately in the bills or invoices issued by
the selling registered dealer, the tax credit referred to in sub-section (5) of
section 12 shall be calculated in the following manner, namely:-
Formula :
9
P/10 multiplied by R / 100+R
(where 'P' means the purchase price of the goods
and 'R' means the rate of sales tax or of general sales tax (whichever has not
been recovered separately), applicable
to the respective taxable goods under the earlier law at the relevant time of
purchases thereof):
(5) A
registered dealer may claim tax credit in respect of the amount of purchase tax
paid by him under section 15A of the Gujarat Sales Tax Act, 1969 subject to the
fulfillment of the following conditions, namely:-
(a) registered
dealer shall hold a recognition granted to him under section 32 of the Gujarat
Sales Tax Act, 1969 at the time purchases were effected and on which purchase
tax was paid.
(b) registered
dealer has in his possession the proof for payment of purchase tax so paid.
(c) registered dealer has maintained the
counter foils of Form 19 issued by him in the manner prescribed under the
earlier rule.
(6) Subject
to the provisions of sections 11 and 12 and these rules, the tax credit admissible
under section 12 shall be claimed by the registered dealer in his monthly
return of tax period of ………….. 2005.
(1) When a commission agent receives
taxable goods from his principal for the sale on behalf of such principal, the
principal shall issue tax invoice equivalent to the purchase price of the goods
so transferred.
(2)
The principal shall indicate the
amount of tax separately in the tax invoice referred to in sub-rule (1).
(3) The tax to be indicated separately as
under in sub-rule (2) shall be the amount which the selling dealer had charged
on the goods purchased by the principal which is transferred to the commission agent.
(4) The liability of the principal to pay
tax on such transfer of goods to the agent shall be as if it is a sale, and
provisions of section 11 and rules made there under shall apply mutatis
mutandis.
(5) The commission agent when selling the
goods transferred to him by the principal, he shall be liable to pay tax under
the Act on the sale price of such goods.
(6) The commission agent shall be entitled
to claim tax credit under section 11 and the rules made there under to the
extent the amount of tax charged separately in the tax invoice referred to in
sub-rule (2).
(7) When the commission agent has sold the
goods on behalf of the principal, the commission agent shall send to his
principal a monthly statement showing the following particulars:-
(i)
Value (showing separately the
amount of tax charged) of goods transferred by the principal.
(ii)
Sale price with amount of tax
charged separately on the goods sold by the commission agent.
(iii) Amount of the commission charged by the
commission agent in respect of such goods sold by him on behalf of his
principal.
(8) On receipt of statement referred to in
sub-rule (7), the principal may include in his total turnover of sale, the
difference of the amount referred to in clauses (ii) and (i)
of sub-rule (7) and may deduct the similar amount from his turnover liable to
tax under section 7 of the Act.
(9) When a commission agent purchases
taxable goods on behalf of his principal, he shall issue to his principal a tax
invoice indicating the value of the goods purchased and indicating separately
the amount of tax charged in the original tax invoice of the goods so purchased
and shall be liable to pay the tax under section 7 accordingly:
Provided that the commission agent may claim tax
credit of the amount of tax charged separately on such purchase by the selling
dealer in his tax period in which a tax invoice under this sub-rule is issued
by him to his principal.
(10) The principal on receipt of the tax
invoice referred to in sub-rule (9) shall show such purchases in his total
turnover of purchases and section 11 of the Act and the rules made there under
shall apply mutatis mutandis in respect of such purchases made by the
commission agent.
(11) Where
a dealer liable to pay tax under the Act transfers his business in whole or
part as provided in section 51, the transferee of the business may claim the
tax credit in the manner as under:-
(i) in
case where business has been transferred in whole, then the amount of balance of tax credit on the
day of such transfer shall be deemed to
be transferred to the transferee subject to the provisions of section 11 and
the rules made there under.
(ii) In
case where business has been transferred in part, then the balance of the tax
credit as admissible under the rules on the day of transfer shall be deemed to
be transferred to the transferee subject to the provisions of section 11 and
the rules made there under:
Provided that the transferor shall reduce such amount
of tax credit transferred to the transferee under this clause in the tax period
in which such transfer has taken place.
(1) The net amount of tax payable under
section 13 by a registered dealer, other than the dealer who has been granted
permission to pay lump sum tax under section 14, shall be determined in Form
201.
(2) If the amount calculated as per
sub-rule (1) has a negative value-
(a) the
same shall be adjusted against tax liability, if any, under the Central Sales
Tax Act (hereinafter called 'central sales tax liability') for the said tax
period and the remaining amount of central sales tax shall be payable; or
(b) if
there is no Central Sales Tax liability or if the central sales tax liability
for the said tax period is less than the said negative amount, then no tax
under the Act as well as under the Central Act will be payable and the net
amount, after adjusting the central sales tax liability, shall be carried
forward to the next tax period of the same year or, as the case may be, the
subsequent year.
(3) Net tax payable by a dealer liable to
pay tax but not registered under the Act for a tax period shall be equal to tax
payable for the said tax period and leviable under
sections 7 and 9.
RETURNS AND PAYAMENT OF TAX
19.
Submission of monthly and
quarterly returns.-
(1) Every registered dealer shall furnish
returns duly signed by him or by a person authorised by him, to the Commercial
Tax Officer within whose jurisdiction his chief place of business as mentioned
in certificate of registration is situated.
(2) (a)
Every registered dealer, other
than the dealer to whom sub-rule (3)
applies, shall furnish monthly return in Form 201 within twenty-two days from the end of the month to which return
relates.
(b) Every
registered dealer also shall furnish information in respect of tax invoice of
sales in Form 201A and of purchases in Form 201B and inventory of goods in Form
201C appended to Form 201 as under:-
(i) A registered dealer whose taxable
turnover in the previous year or during the year does not exceed rupees one crore shall furnish such information in Form 201A and Form
201B along with Form 201 and may also submit by way of soft copy duly
authenticated by a person referred to in section 65
(ii) A registered dealer whose taxable
turnover in the previous year or during the year has exceeded rupees one crore shall furnish Form 201 along with the information
referred to in sub-clause (i) above and shall also submit
by way of soft copy duly authenticated by a person referred to in section 65
(iii) A registered dealer shall furnish
information referred to in section 66A in Form 201C
(3) Every registered dealer to whom the
Commissioner has granted permission under sub-section (1) of section 14 to pay
lump sum tax shall furnish quarterly return in Form 202 along with information
in Form-202A appended to it within twenty-two days from the end of the quarter
to which return relates:
Provided that if such a
registered dealer becomes liable to pay tax in pursuance of sub-clause (ii) of
clause (b) of sub-section (1) of section 14, he shall furnish monthly return in
accordance with sub-rule (2) in respect of the month immediately succeeding the
month during which on account of application of sub-clause (ii) of clause (b)
of sub-section (1) of section 14, the permission granted under the said section
ceases to be valid and he shall continue to file monthly returns for all
subsequent months.
(4) (a) Every registered dealer who holds a
certificate of exemption or certificate of deferment of tax under any of the
incentive schemes, so long as he avails of the benefit of exemption or
deferment of tax shall furnish,-
(a) a monthly return as per sub-rule (2),
and
(b) a monthly return of incentives of sales tax exemption availed in Form 203
and, of sales tax deferment availed in Form 204, in the manner provided in
sub-rule (1). The monthly return shall
be filed within twenty-two days from the end of the month to which the monthly
return relates.
(c) Such a dealer shall be required to
furnish return as per the provisions of sub-rule (2), on completion of the availment of exemption
or deferment referred above.
(5) Where any dealer who has no fixed or
regular place of business in the State, but has been registered by the
Commercial Tax Officer, Ahmedabad, such dealer shall
furnish such return to the Commercial Tax Officer, Ahmedabad.
Provided that if a
dealer fails to comply with the requirement of (ii) or (iii) in sub-rule (2) or
sub-rule (3), the such dealer shall be deemed to have not furnished the return
as required by section 29."
20. Submission of annual returns under section 33.-
(1) Every
registered dealer shall furnish annual return by way of self assessment along
with Form 101E to the Commercial Tax Officer within whose jurisdiction his
chief place of business as mentioned in certificate of registration is
situated. The annual return duly signed by the registered dealer or a person
authorized by him shall be furnished within three months from the end of the year to which the annual return
relates.
(2) Every registered dealer, except the
registered dealer referred to in sub-rule (3) shall furnish annual return in
Form 205.
(3) Every registered dealer to whom the
Commissioner has granted permission under sub-section (1) of section 14 to pay
lump sum tax shall furnish annual
return in Form 202.
(4) Registered dealer referred to in sub-rule
(4) of rule 19 shall also furnish annual return in Form 203 or Form 204, as the
case may be.
(5) In case of a registered dealer, the total
turnover exceeding rupees one crore, the annual
return shall be furnished on website accompanied by Annual Accounts containing
Trading Account, Profit and Loss Account and a Balance Sheet.
21.
Special provisions for return in
certain cases.-
(1) In case of a dealer who is deemed to have
been registered under section 23, the first return to be furnished by such
dealer shall be for a tax period commencing on the appointed day.
(2) Where a dealer has been issued a
certificate of registration under section 22 or if a dealer becomes liable to
pay tax under section 3 subsequent to any day after the appointed day and if he
has applied for registration within the period specified in rule 5, then first
return to be furnished by such dealer shall be for the period commencing from
the date of effect of registration under section 21 or 22 and ending on the
last day of the tax period applicable to such dealer and thereafter furnish the
returns as per the provisions of rule
19.
(3) Where a dealer has become liable to pay
tax under section 3 or under sub-section (5) of section 57 and has not applied
for registration within the period specified in rule 5, then, -
(a) the first return to be furnished by such
dealer shall be from the date he becomes liable to pay tax and ending on the
date of effect of certificate of registration,
(b) the return to be furnished thereafter shall be for the period from the
date of effect of the registration to the end of the tax period applicable to
the dealer and subsequent returns to be furnished thereafter shall be as per provisions of rule
19.
(4) (a) Where the business carried on by a
registered dealer is discontinued or transferred, then the last monthly or
quarterly return or, as the case may be, annual return shall be for the period
beginning with the last month or, as the case may be, the quarter or year and
ending with the date of discontinuance or transfer of the business; and such
returns shall be furnished within twenty-two days from the date of the
discontinuance or transfer of the business.
(b) Where the registration of any dealer is
cancelled on the ground referred to in sub-section (5) of section 27, then the
last monthly or, as the case may be, quarterly return shall be for the period
beginning with the month or, as the case may be, quarter and ending with the
date on which the cancellation of registration takes effect; and such return
shall be furnished within twenty-two
days from the date of cancellation of registration or within
twenty-two days from the end of the
month or quarter to which such return relates, whichever is earlier.
22. Permission for furnishing separate returns.-
(1) A dealer who desires to furnish
separate returns under clause (b) of sub-section (2) of section 29 shall make
an application in Form 206 to the Commissioner for permission.
(2) If the Commissioner is satisfied that
the application made under sub-rule (1) is in order, he may grant the
permission to such dealer to submit separate returns for such places of
business and to such Commercial Tax Officer as may be specified by the
Commissioner and there upon the dealer shall furnish separate return
accordingly:
Provided that the dealer
to whom such permission is granted shall furnish annual return under rule 20 in
a consolidated form in respect of all the places of business to the Commercial
Tax Officer in whose jurisdiction the chief place of business is situated.
23. Accompaniment of chalan to
return.-
A dealer required to furnish a return under rule
19 shall furnish such return accompanied by the receipted chalan
in Form 207.
24. Notice to be served under sub-section (3) of section 29.-
Where the total turnover of any dealer is likely
to exceed the thresholds of turnover specified in sub-section (1) of section 3,
the Commissioner shall serve a notice under sub-section (3) of section 29 in
Form 208.
25. Exemption from furnishing of returns.-
(1) An application for exemption from
furnishing of returns under sub-section (2) of section 29 shall be made to the
Commissioner in Form 209 and if the Commissioner is satisfied that the dealer
is not likely to make any taxable sale or purchase during any year, he may
grant exemption to such dealer for that year.
(2) The
exemption granted under sub-rule (1) shall be subject to the following
conditions, namely;-
(a) if the dealer makes during the period of
exemption any sale or purchase which is taxable, he shall, within thirty days
from the date of such sale or purchase, give information thereof to the
concerned Commercial Tax Officer having jurisdiction;
(b) the dealer shall furnish returns by the
dates and in the manner prescribed by these rules beginning with the period
commencing with the month during which the sale or purchase aforesaid takes
place.
(3) The Commissioner may, after giving the
dealer reasonable opportunity of being heard and for the reasons to be recorded
in writing, cancel the exemption.
(4) The exemption granted by the
Commissioner under sub-rule (1) shall be a period of one year and may be
renewed from year to year.
(1) (a) Every dealer required to furnish
monthly return under sub-rule (2) of rule 19 shall, within a period of
twenty-two days immediately succeeding the month for which such return is
required to be furnished, pay into the Government Treasury, the tax due and payable
in such month along with the amount of interest if any payable by him under the
provisions of the Act and shall submit to the Commercial Tax Officer one copy
of the chalan receipt in Form 207 along with the
return.
Provided that the
payment of tax, interest, penalty or any other amount due under the Act may be
made either in cash or by means of crossed
cheque or bank draft.
Provided further that if
the payment is made by the cheque, then such cheque shall be drawn on anyone of
such banks which are authorized by the
Government to receive the such payments.
(b) Notwithstanding
anything contained in this rule, the Commissioner may, provide separate
procedure for method of such payment in the electronic form.
(2) Every dealer required to furnish
quarterly return under sub-rule (3) of rule 19 shall within a period of twenty
two days immediately succeeding the quarter for which such return is required
to be furnished, pay in to the Government Treasury the lump sum tax or as the
case may be, tax due and payable in such quarter along with the amount of
interest if any payable by him under the provisions of the Act and shall submit
to the Commercial Tax Officer one copy of the receipted chalan
in Form 207 along with the return required to be furnished under rule 19.
(3) Where a revised return is furnished by a
dealer in accordance with sub- section (4) of section 29 and if such revised
return show that an amount of tax payable is higher than that already paid,
then such dealer shall pay in the Government Treasury, the additional amount of
tax due and payable in accordance with such revised return within the time
prescribed for furnishing such revised return and such dealer shall within
three days of such payment submit to the Commercial Tax Officer one copy of the
receipted chalan in Form 207.
(4) Subject to the provisions of sub-rules
(1) and (2) where a Government Department or the office is liable to pay tax
under the Act, the officer authorized by the Government in respect of such
Department or the officer in charge of such office, shall as soon as may be
convenient, pay the amount of the tax into the Government Treasury and one copy
of the receipted chalan in Form 207 shall be
submitted to the Commercial Tax Officer concerned on or before the date
prescribed for submission of return.
(5) Any
sum determined by way of composition of an offence in accordance with section
89 shall be paid into the Government Treasury within the time specified in the
order determining such composition and the person shall within three days of such payment,
submit a copy of the receipted chalan in Form 207 to
the officer determining the composition.
(6) Every
payment of tax, lump sum tax, tax deducted at source under section 57B,
interest, penalty, composition money or cost awarded by the Tribunal shall be
made by way of chalan in Form 207 obtained from a
Government Treasury or the office of the Commercial Tax Officer.
(7) Payment made into a Government
Treasury shall be by way of chalan in quadruplicate.
The copies marked "Original" and "Duplicate" shall be
returned to the dealer duly receipted of which the copy marked
"Duplicate" shall be submitted to the respective Commercial Tax
Officer, in accordance with the provisions of this rule.
(8) Subject to the provisions of section
44, no payment of tax, interest, penalty, composition money or cost awarded by
the Tribunal shall be made in cash to any officer or authority appointed by or
under the Act.
(9) In case of payment made otherwise than
in cash under this rule, the date of realisation of payment in the Government
Treasury shall be the date of payment.
27. Notice for payment of tax.-
The amount assessed under sections 32, 33, 34,
35, 75 or, as the case may be, 79 shall be raised in Form 305 and be paid
within thirty days from the date of service of such notice.
28. Application and permission for payment of lump-sum
tax.-
(1) An application for permission to pay
lump sum tax under section 14 shall be submitted in Form 210 by the registered
dealer to the Commercial Tax Officer in whose jurisdiction he is required to
furnish return under rule 19.
(2) An application under sub-rule (1) shall be
submitted :
(i) on or before 30th ........ 200
.. in respect of the permission for the year 200...-200....
(ii) on
or before 30th ........ for any year subsequent to the year 200..0..., in
respect of which permission is sought;
Provided that a dealer registered after 1st
...... 200..., shall apply for the permission referred to under this rule not
later than thirty days from the effect of such registration.
(3) The Commissioner shall communicate his
decision regarding the permission or rejection thereof to the applicant dealer
within fifteen working days from the date of receipt of application.
(4) The Commissioner may, after making such
inquiry as he thinks fit, ensure compliance of the provisions of the Act and
the rules, grant permission under sub-section (1) of section 14 in Form 211.
(5) If the registered dealer to whom such
permission was granted contravenes the provisions of the Act or the rules, such
permission shall be liable to be cancelled forthwith from the date of the event
concerning such contravention. Such
dealer shall be liable to pay tax from the month immediately succeeding the
month during which the event for such contravention has occurred. No order for cancellation of permission under
this sub-rule shall be made unless such dealer has been given reasonable opportunity
of being heard.
(6) If the registered dealer to whom such
permission was granted elects not to have such permission, such dealer shall
intimate accordingly to the authority with whom he files the returns and the
authority shall cancel the permission. Such dealer shall be liable to pay tax
under the Act from the month immediately succeeding the month during which
permission to pay lump sum has been cancelled on basis of his application.
ASESSMENT OF TAX AND
RELATED PROCEDURE
29. Provisional
assessment under section 32.-
(1) The notice required to be served under
sub-sections (2) and (4) of section 32 shall be in Form 301 and the date fixed
for compliance with the notice shall not be earlier than fifteen days from the
date of service thereof:
Provided
that a date earlier than aforesaid may be fixed, if the dealer or his agent
agrees thereto in writing.
(2) The
order of provisional assessment to be made under sub-section (2) of section 32
shall be in Form 304.
30. Particulars and supporting documents under section
33.-
Every registered dealer,
other than a dealer who has been granted permission under section 14, shall
furnish -
(a) the Forms
201A, 201B and 201C appended to Form 201 along with the Form 201.
(b) the forms on the strength on which he has
availed exemption from or concession of, tax under any provision of the Act or
the Central Act along with the annual return in Form 205.
31. Audit
assessment under section 34.-
(1) The notice required to be given under
sub-section (2) of section 34 shall be in Form 302 and the date fixed for
compliance with the notice shall not be earlier than fifteen days from the date
of service thereof:
Provided that the date earlier than
aforesaid may be fixed, if the dealer or his agent agrees thereto in
writing.
(2) The order
of assessment under section 34 shall be in Form 304.
(3) The Commissioner shall make the
detailed scrutiny in the following cases for audit assessment under clause (b)
of sub sec. (2) of sec. 34, namely:-
(a) annual
total turnover exceeds rupees ten crores
(b) the annual
tax payable exceeds rupees twenty- five lakhs
(c) total turnover or taxable turnover or
tax payable compared to the previous year falls to the extent of ten per cent,
(d) a dealer whose books of accounts or
other documents or any inventory of goods have been seized under sub-clause
(iii) of clause(c) of sub-section (3) of
section 67,
(e) a dealer in whose case input tax credit
claimed compared to the previous year exceeds ten per cent
(f) a dealer in whose case at the end of
the year, the amount of input tax credit carried forward exceeds twenty per cent of the output tax shown payable in
that year.
(g) a
dealer who has been granted certificate of exemption under the sales tax incentive scheme declared by the
Government from time to time and a dealer situated in Special Economic Zone or
hundred percent Export
Oriented Unit and
(h) cases
of any particular trade or dealers or nature
of transactions which the commissioner may select or the cases selected by way
of random sampling method by the
Commissioner.
32 Re-assessment
under section 35.-
(1) The notice required to be given under sub-section
(1) of section 35 shall be in Form 303 and the date fixed for compliance with
the notice shall not be earlier than fifteen days from the date of service
thereof:
Provided that the date earlier than
aforesaid may be fixed, if the dealer or his agent agrees thereto in
writing.
(2)
The
order of re-assessment under section 35 shall be in Form 304.
33. Supply of copy of order of assessment.-
(1) A certified copy of the order of provisional
assessment, audit assessment and re-assessment shall be furnished free of
charge to the assessee or to his authorized person
along with the notice issued in accordance with sub-section (1) of section 42.
(2) An assessee
or a person to whom section 34 applies who requires an additional certified
copy or copies of such order shall be supplied with the same on his making an
application in this behalf, bearing a court fee stamp of fifty rupees, for each
copy.
All papers relevant to the making of an
assessment in respect of a dealer shall be kept together and shall form an
assessment case record and such records shall be preserved for eight years.
35. Remission of
tax in case of loss due to natural calamities, etc.-
(1) Subject to the provisions of sub-rule
(2), the Commissioner may for sufficient reasons, remit the whole or any part
of the tax payable in respect of any period by registered dealer if such dealer
has suffered financially on account of natural calamity or extraordinary
circumstances beyond his control.
(2) No remission of tax shall be made under
this rule-
(a) except on application made in this behalf to
the Commissioner by the registered dealer setting forth -
(i) the details
regarding extraordinary circumstances
or, as the case may be, the natural calamity,
(ii) the exact amount of loss sustained by
him,
(iii) the
extent of relief prayed for and the reasons therefore, and
(iv) the details regarding realization of any claim
prepared under any insurance or on receipt of any grant-in-aid.
(b) if
the loss has been substantially mitigated by the realization of any claim
preferred under any insurance or on receipt of any grant-in-aid.
(3) If the amount to be remitted under this
rule exceeds fifty thousand rupees, the remission of excess shall not be made
without the previous sanction of the Government.
36. Order
sanctioning refund.-
When the Commissioner is satisfied that a refund
is due to any person, he shall record an order showing the amount of refund and
shall communicate same to the person concerned.
37. Provisional
refund under section 37.-
(1) Where a dealer has become entitled to
provisional refund under section 37, he shall make an application in Form 306
to the Commercial Tax Officer to whom he has furnished such returns.
(2) Any dealer required to furnish the
security other than Bank Guarantee under sub-section (2) of section 37 shall
deposit Government Securities in the form of Stock Certificates or Government
Promissory Notes of a market value not less than the sum determined by the
Commissioner or National Savings Certificates, or Treasury Savings Deposit
Certificates of a face value not less than the said sum, dully endorsed in
favour of the Commissioner.
(i)
Where a dealer is required to furnish a
Bank Guarantee, such a dealer shall furnish the guarantee of a bank approved by
the Commissioner, agreeing to pay the Commissioner on demand, a sum not
exceeding the amount determined by the Commissioner.
When an order for refund has been made under
rule 37, the Commissioner shall issue such Refund Payment Order in Form 307 by
forwarding the same to the Bank declared by the dealer in his application for
registration under section 29,30,30A of the earlier Act or under section 21 or
22 of the Act or to the Bank which the dealer has intimated to the registering
authority.
(1) Where any person becomes entitled to refund
under the Act, the Commissioner shall first adjust the amount of refund towards
the liability of tax, penalty or interest from such person.
(2) If the applicant desires the payment by
adjustment against any amount payable by him, the Commissioner shall make out a
Refund Adjustment Order in Form 308 authorizing the applicant to adjust the sum
to be refunded against any amount payable by him in respect of the period for
which a return is to be furnished under rule19 during which the refund is sanctioned
or any subsequent period or tax payable on account of any notice under section
42.
(3)
When the Refund Adjustment Order
is furnished with the return under rule 40, the Commissioner shall cancel his
own copy as well as the refundee's copy of the Refund
Adjustment Order.
40. Order
sanctioning interest on delayed refunds.-
(1) Where upon an application by any person
claiming interest on any refund or otherwise, the Commissioner is satisfied
that such interest is due and payable to the applicant or any person under
section 38, the Commissioner shall record an order specifying therein the
amount of refund the payment of which is delayed, the period of delay for which
interest is payable and the amount of interest payable therefor,
and shall communicate the same to the applicant or person concerned.
(2) When an order for interest on refund
has been made, the Commissioner shall issue Interest Payment Order in Form 307
by forwarding the same to the Bank declared by him in his application for
registration under section 29, 30, 30A of the earlier law or under section 21
or 22 of the Act or to the Bank which the dealer has intimated to the
registering authority.
41. Provisional
attachment under section 45.-
(1) Where the Commissioner decides to
attach the property under section 45, he shall pass an order to that effect
mentioning therein the details of property which is attached.
(2) If the property attached is of
immovable nature, the Commissioner shall simultaneously send intimation to the
revenue authority requiring him to endorse the charge on such property.
(3) If the property attached is of
perishable nature, and if the dealer pays the amount equivalent to the market
price of such property, then such property shall be forthwith released on proof
of payment.
(4) If dealer fails to pay the amount
referred to in sub-rule (3), the Commissioner may dispose of such property and
the amount realized thereby shall be adjusted against the tax liability of the
dealer.
BILLS AND MAINTENANCE OF
ACCOUNTS
42. Invoices
under section 60.-
(1) Every registered dealer who is
required to issue tax invoice under sub-section (1) of section 60 shall prepare
a tax invoice when he sells taxable goods to another registered dealer.
(2)
A selling registered dealer
shall issue serially and mechanically numbered tax invoice in triplicate. The
copies of the invoice marked “original” and “ duplicate” be delivered to the
buyer and the copy marked “triplicate” shall be retained by the registered
dealer.
(3) A tax invoice shall contain the
following particulars, namely:-
(a) consecutive serial number of tax invoice
and serial number of tax invoice book if any,
(b) the
date of the issue of tax invoice,
(c) name, address and registration number of
the seller issuing tax invoice,
(d) name, address and registration number of
the purchaser,
(e) full description of goods including HSN
code,
(f) quantity of goods sold,
(g) price of goods excluding tax,
(h) rates of tax and the amount of tax
charged in respect of goods, and
(i) gross
value of goods including the amount of tax.
(4) A registered dealer to whom sub-rule
(1) does not apply shall issue serially and mechanically numbered retail
invoice in triplicate, if the sales price exceeds rupees one hundred. Retail
invoice shall contain following particulars, namely:-
(a) consecutive serial number of retail
invoice and serial number of retail invoice book if any,
(b) the date of the issue of retail invoice,
(c) name, address and registration number of
seller issuing retail invoice,
(d) full description of goods,
(e) quantity of goods sold,
(f) price of goods excluding tax,
(g) rates of tax and the amount of tax
charged under the Act or the Central Sales Tax Act, in respect of goods,
and
(h) gross value of goods including the amount
of tax:
Provided that the registered dealer
who has been granted permission to pay lump sum tax, shall not, -
(i) issue
tax invoice;
(ii) collect
from his purchaser any sum by way of tax on the sales of goods, and
(iii) charge
the amount of tax in his retail invoice.
(5) In
case of transfer of goods within the State or outside the State, the dealer
shall account such transfer by issuing retail invoice specified in this
rule.
(6) The tax invoice and retail invoice
shall bear pre-printed phrase, namely, ‘Tax Invoice’ or as the case may be,
‘Retail Invoice’ conspicuously on top of it and shall bear the signature of the
authorised person.
(7) Particulars
in respect of transaction written in tax invoice or retail invoice shall be
borne in form of carbon impression on
the reverse of ‘Original, ‘Duplicate’ and ‘Triplicate’ of such tax invoice or retail invoice.
(8) Where a dealer issues delivery chalan in respect of sale, transfer or consignment of
goods, the provisions of this rule shall mutatis mutandis, apply.
(9) If the signature of the dealer or
authorised person in tax invoice, retail invoice or delivery chalan submitted by the dealer, does not match with the
specimen signature available with the Commissioner, then the Commissioner may
(a) reject
such tax invoice, retail invoice or
delivery chalan, and
(b) question the ownership of the goods where
such goods are attributable to such invoice, retail invoice or as the case may
be, delivery chalan.
43. Credit and
Debit notes under section 61.-
(1)
Where a registered dealer has
given a tax invoice in respect of a sale of goods and thereafter the goods or
any part thereof are returned to the seller on account of the sale is cancelled
or for any other reason, or the value of the sale is altered, whether due to a
discount or otherwise, he shall, subject to the provisions of section 61, give
to the purchaser a credit-note or, as the case may be, a debit-note which shall
contain following particulars namely:-
(a) Mechanically
printed consecutive number of credit note or debit note;
(b) Date of the issue;
(c) Name,
address and registration number of the seller;
(d) Name,
address and registration number of the purchaser;
(e) Serial
number of relevant tax invoice and date of transaction to which the credit note
or the debit-note relates to;
(f) Value
of the goods and the amount of the tax credited or debited to the purchaser.
(g) signature
of the dealer or person duly authorised.
(2) A credit note or debit note shall be
issued in triplicate, with the ‘original’ to be delivered to the purchaser,
‘duplicate’ to be enclosed with the return to be furnished under rule 19 and
the ‘triplicate’ to be retained by the registered dealer,
(3)
A registered dealer shall not
give more than one credit note or debit note in respect of the same period of
transaction.
44. Audit report
under section 63.-
(1) The
report of audit under section 63 to be furnished by the specified authority (as
defined in the explanation to sub-section (1) of section 63) shall contain
following particulars, namely:-
(a)
Verification of accounts and
documents as mentioned in rule 45.
(b) Certificate containing a report as to -
(i)
correctness of the tax credits
claimed by the dealer during the period under report, and
(ii)
whether the dealer has
employed fair and reasonable method as required under sub-section (11) of
section 11 of the Act;
(c) Whether the dealer has made the true and
proper calculation and payment of tax as required under the Act.
(2) Every registered dealer who is required
to obtain the audit report under section 63 shall within a period of thirty days
from the date of obtaining such report, submit true copy of such report to the
Commercial Tax Officer having jurisdiction upon him.
45.
Maintenance and Preservation of accounts and
records.-
(1) Every registered dealer and every
person liable to be registered under the Act shall keep and maintain a true and
correct account of his all transactions showing the goods produced,
manufactured, bought, transferred, purchased or procured, imported, supplied
and sold by him and the value thereof separately, together with delivery chalans, invoices and bills. Every such dealer or person
shall maintain accounts relating to purchase, sale and disposal in respect of
each commodity, whether taxable or not, dealt with by him.
(2) Every dealer shall maintain records of
collection and payment of tax and the claim of tax credit during any period.
Every dealer shall maintain a register of delivery chalan,
tax invoice, credit note and debit note issued by him and he shall enter
therein the details of tax invoices, credit notes and debit notes as prescribed
in rules 42 and 43.
(3) Every dealer liable to pay tax under
the Act shall maintain monthly stock accounts in respect of each commodity
dealt with by him, and such stock account shall contain particulars of
purchases or receipts, sales, deliveries and balance of stock. Every dealer who
is required to maintain stock account shall maintain subsidiary accounts for
each place of his business, godown and warehouse.
(4) Every manufacturer of goods shall
maintain monthly production of accounts showing quantitative details of various
raw materials used in the manufacture and the quantitative details of the goods
so manufactured.
(5) Every
purchasing dealer shall keep particulars of names and addresses of dealers or
persons from whom he has purchased the goods and particulars of names and
addresses of the dealers to whom he has sold the goods as also the complete
address of the premises wherein goods transacted during the tax period are kept
or stored by the dealer;
Provided that in case such goods are found
either kept or stored at any place
otherwise than the place referred to above, after giving an opportunity being
heard to such person under whose possession such goods are found, it shall be
presumed that tax payable under the Act on such goods is attempted to evade and
the assessing authority shall seize such goods and give receipt thereof to the
person from whose possession or control such goods are seized.
Provided further that the assessing authority
may release the goods on furnishing security in the manner referred to in rule
12 of the amount the equivalent to fair market price of such goods seized.
(6) Every dealer shall keep the records and
particulars of the goods which are disposed of without any consideration.
(7) Every commission agent, broker, del credere agent, auctioneer or any mercantile agent shall
maintain accounts showing: -
(a) particulars
of authorization given to him by each principal to purchase or sell goods on
behalf of such principal separately;
(b) particulars
of goods purchased or goods received for sale on behalf of each principal each
day;
(c) particulars of purchases or sales effected
on behalf of each principal;
(d) details
of accounts furnished to each principal;
(e) details
of statement referred to in rule 17;
(f) tax paid on purchases or on sales
effected on behalf of each principal and the chalan
number and date of remittance of the tax into the Government Treasury.
(8) Every dealer or person executing works
contract shall keep separate account showing -
(a) the
particulars of names and addresses of the persons for whom and on whose behalf
he carried on the execution of works contract;
(b) the
particulars of goods procured by way of purchases or otherwise for the
execution of works contract;
(c) the
particulars of goods to be utilized in execution of each works contract, and
(d) the
details of payment received in respect of each works contract.
(e) the
particulars of charges towards labour service and other like charges which are
deductible under sub-clause (c) of clause (30) of section 2.
Provided that
such amount shall be reasonable with
regards to the nature of the respective works contract.
(9) Every dealer or person engaged in the
transfer of right to use any goods shall keep -
(a) particulars of names and addresses of the persons to whom he
has delivered the goods for use,
(b) details of amounts received in respect of
each transaction, and
(c) monthly
stock accounts in respect of each commodity dealt with by him and such stock
account shall contain particulars of purchases or receipts, deliveries and
balance of stock.
(10) Every such dealer or person shall keep
books of accounts at the place or places of business mentioned in the
certificate of registration and every purchase and sale shall be brought to
account as soon as the purchase or sale is effected.
(11) All the registers, accounts and documents
maintained by such dealer or person shall be sequentially numbered, and where
the registers and other documents are maintained by means of a computer or any
other device, the dealer shall maintain hard copies of such registers and other
documents on a monthly basis.
(12) Any entry in such registers, accounts and
documents shall not be erased, effected or overwritten, and all incorrect
entries shall be scored out under attestation and correct entry be recorded. Where
the registers, accounts and documents are maintained by means of computer or
any other device, the dealer shall also maintain hard copies of correction or
change of any entry.
(13) Accounts maintained by dealers together
with all invoices, bills, declarations, waybills and delivery notes relating to
stocks, deliveries, purchase and sales shall be preserved for the period of
eight years from the end of the year to which such accounts, etc relate and
shall be kept at the place of business mentioned in the certificate of
registration.
(14) Any person either in capacity as carrier
or clearing forwarding agent holds in custody for delivery or despatch any
goods on behalf of any dealer shall maintain true, complete and correct records
in respect of the goods handled by him on behalf of the dealer and shall
produce or cause to be produced the details thereof as required by the
Commissioner.
A dealer required to pay penalty under
sub-section (14) or sub-section (15) of section 67 shall pay such amount within
thirty days of receipt of the order imposing the penalty.
47.
Auction of goods under section 67.-
Where the Commissioner decides to auction the
goods under sub-sections (17) or (18) of section 67, the auction shall be made
in the following manner, namely:-
(a) Where the purchase bills relating to goods
are not available, the sale price of such goods shall be determined on basis of
the fair market price of the like goods at a relevant time;
(b) The Commissioner shall inform the date and
place of auction to the person from whose possession the goods have been
acquired.
48.
Notice for production of accounts, documents
etc.-
Where the Commissioner requires any dealer to
produce any accounts or documents or to furnish any information under section
67, he shall issue a notice therefor, in Form 401.
Unless to make surprise visit, the Commissioner
shall give a notice in writing to the dealer of his intention to inspect the
accounts, registers, documents or stocks of goods and in specifying the date,
time and place for the purpose he shall, as far as possible, having due regard
to the convenience of the dealer.
50.
Retention of books of accounts registers and
documents seized.-
If the Commissioner and the Officer who has been
delegated the powers of the Commissioner under section 67, seizes any books of
accounts, registers or documents or any material of any dealer under section
67, he shall not retain them for more than twenty-one days without recording
his reasons in writing for doing so:
Provided that where an officer below the rank of
Joint Commissioner seizes any books, registers or documents or any material by
virtue of delegation of powers of the Commissioner under section 67, he shall
not retain them or cause them to be retained for a period exceeding six months
unless an officer not below the rank of a Joint Commissioner having
jurisdiction over the local area in which the place of business of the dealer
is situated, has, for reasons to be recorded in writing, authorized the
retention of the books, registers, documents or any material so seized, for a
longer period.
ADMINISTRATION OF
CHECK-POST ETC.
51.
Declaration and procedure under sub-section
(3) of section 68.-
(1) Every movement of goods within the
State or going outside the State shall be accompanied by Form 402.
(2) Books of forms referred to in sub-rule
(1) shall be in triplicate and in case of
(a) movement of the goods specified by the
Commissioner such forms shall be obtained from the registering authority duly
authenticated, in book of twenty-five leaves and a fee of rupees twenty-five in
court fee stamp shall be charged for every such book and
(b) movement of goods other than referred to in
(a) above the forms need not be required to be either obtained or authenticated
from the authority
(3) The
authority issuing such forms may require the person applying for the forms to
furnish the accounts of the forms issued earlier and also to satisfy the authority
of the tax payable on the transactions relating to the forms used.
(4) (a)
In case of movement of goods within the State or going outside the State, Form
402 shall be duly filled in triplicate by the consignor;
Provided that particulars
written in such Forms shall bear carbon impression on the reverse of each of
the copy of ‘Original’, ‘Duplicate’ and ‘Triplicate’ of the form.
(b) ‘Triplicate’
copy of Form shall be retained by the consignor and ‘Original’ and ‘Duplicate’ copies
shall be carried along with the vehicle in which the goods are moving.
(c) During
the movement of the goods if any of the designated check-post or barrier is
encountered, the ‘original’ and ‘duplicate’ of the Form shall be got endorsed
by the Officer-in-charge of such check-post or barrier and ‘original’ shall be
deposited with such Officer.
Provided that during
such movement, no check-post or barrier is encountered, the ‘original’ form
shall be handed over to the person to whom delivery of the goods is to be made.
(d) When
such movement is terminated on account of having reached its destination, the
‘duplicate’ of the Form shall be forwarded to the consignor of the goods for
his record to be produced before the assessing authority as and when required
by such authority.
(5) Carrier of the goods while
entering into the State shall carry
Form 403 in the manner hereinafter described.
(6) (a) The carrier of the goods, other than the goods specified by
the Commissioner from time to time by a public circular, on his entry into the State, shall carry Form
403 in triplicate.
(b) In
case of movement of such goods as specified by the Commissioner by a public
circular, the movement shall be accompanied by Form 403 obtained in triplicate
duly authenticated, from the registering authority in whose jurisdiction by the
person or a dealer importing such goods or as the case may be, such goods being
dispatched to him from outside the State.
(7) (a)
Form 403 shall be duly and completely filled by the carrier in such
manner as to bear carbon impression on
the reverse of each of the copy of ‘Original’,
‘Duplicate’ and ‘Triplicate’ of
the Form and original of Form 403 along with copies of documents referred to in
sub-section (3) of section 68 shall be
deposited with such Officer-in--charge of the check-post or barrier and receipt thereto shall be
obtained on the ‘Duplicate’ and ‘Triplicate’ of the Form.
(b) During the movement till the vehicle reaches
its destination, if any check-post or barrier intervenes, ‘Duplicate’ and
‘Triplicate’ of Form 403 held by the carrier shall be got endorsed by the
in-charge of each of such check-posts or barriers.
(c) ‘Duplicate’
of Form 403 shall be forwarded to the consignee of the goods and ‘Triplicate’
of Form 403 shall be retained by the carrier.
52. Procedure
for transit pass.-
(1) The driver or the person in-charge of the
goods vehicle shall, in order to obtain a transit pass under sub-section (1) of
section 69 submit an application in triplicate, in Form 404 to the
officer-in-charge of the check-post or barrier, if any, established near the
point of entry into the state or on the first check-post or barrier, after his
entry into the State (hereinafter referred to as the 'entry check-post’) or to
any other officer empowered by the Commissioner in this behalf.
(2) The officer-in-charge of the entry
check-post or such officer empowered shall, after examining the document and
making such inquiries and after inspecting consignments and goods as he may
deem necessary, issue a transit pass in Form 405. The duplicate and triplicate copies of the
transit-pass shall be delivered to the applicant and the original shall be kept
by the officer receiving such application. The transit pass shall specify the
check-post or the barrier (hereinafter referred to as "the exit
check-post") of the State to be crossed by the vehicle, the route to be
followed and the date and time up to which it would be so crossed.
(3) (a)
If for any reason, the vehicle after its entry into the State is not
able to move out of the State within the stipulated time, the driver or person-incharge of goods vehicle shall, seek extension of time
from:-
(i)
the officer who has issued the
transit pass; or
(ii) any
officer empowered to issue the transit pass in respect of the concerned entry
check-post; or
(iii)
an Officer of the area specified by the Commissioner through a
public circular where the vehicle is stationed
at the time of seeking extension of time.
(b) The
officer specified in this sub-rule shall, after examining the reasons for delay
and after such inquiry as he deems fit, extend the time of exit by suitably
amending the transit pass.
(4) The driver or the person-in-charge of
the goods vehicle shall surrender the duplicate copy of transit pass at the
specified exit check-post and allow the officer-in-charge of the check-post to
inspect the documents, consignments and goods in order to ensure that the goods
being taken out of the State are the same for which transit pass had been
issued. The officer-in-charge of the exit check-post shall issue a receipt on
the triplicate copy of the transit pass for the duplicate copy surrendered by
the driver or the person-in-charge of the goods vehicle.
(5) The officer-in-charge of the exit
check-post may, for the purpose of sub-rule (4), detain, unload and search the
contents of the vehicle.
(6) Particulars in respect of the movement
of goods written in the form referred to under this rule shall bear carbon
impression on the reverse of each of the copy of ‘Original’, ‘Duplicate’ and
‘Triplicate’ of the form.
(j) The driver or the person in charge of such
vehicle, boat or animal shall carry with him such transit pass throughout the
State and if he fails to carry with him such transit pass throughout the State
he shall be liable to pay penalty not exceeding rupees ten thousand as referred
to in sub-section (2) of section 69.
53. Security
for release of goods, vehicle or documents.-
A dealer required to furnish the security under
sub-clause (b) of sub-section (5) of section 68 shall deposit Government
Securities in the form of Stock Certificates or Government Promissory Notes of
a market value not less than the sum determined by the Commissioner or National
Savings Certificates, National Plan Certificates, National Plan Saving
Certificates, Bank guarantee as acceptable to the Commissioner or Treasury
Savings Deposit Certificates of a face value not less than the said sum, duly
endorsed in favor of the Commissioner or furnish to
the Commissioner the guarantee of a bank approved by the Government, agreeing
to pay the Commissioner on demand a sum not exceeding the amount determined by
the Commissioner.
APPEALS AND REVISIONS
54.
Submission of appeal or application for
revision.-
(1) Every first appeal or second appeal
and every application for revision shall, -
(a) be
in writing.
(b) Specify
the name and address of the appellant or applicant along with the registration
certificate number;
(c) Specify
the date of the order against which it is made;
(d) Specify
reasons if appeal or application for revision is not made within the time
allowed;
(e) Specify the date and the amount of payment
of tax, interest and penalty, if the subject matter of the appeal or revision
is assessment, re-assessment or levy of penalty or interest;
(f) Contain
a clear statement of facts;
(g) State
precisely and in brief the relief prayed for; and
(h) Be signed and verified by the appellant or
the applicant or by a legal practitioner engaged by him or by an agent duly
authorized by him in writing in that behalf, in the following form, namely:-
"I legal practitioner
engaged by/agent appointed by / the appellant / applicant / named in the above
memorandum of appeal/application for revision, do hereby declare that what is
stated herein is true to the best of my knowledge and belief.
(2) The memorandum of appeal or the
application for revision shall be accompanied by either the order in original
against which it is made or a duly authenticated copy thereof, unless the
omission to produce such order or copy is explained at the time of the
presentation of the appeal or application for revision, to the satisfaction of
the appellate, or revising authority.
(3) An appeal against an order of assessment
or a second appeal against such order passed in appeal, shall as far as possible
be in accordance with Form 501.
(4) An
application for revision against any order shall as far as possible be in
accordance with Form 502.
(5)
The
memorandum of an appeal or the application for revision shall either be
presented by the appellant or applicant or his agent or his legal practitioner
to the appellate or revising authority or be sent to the said authority by
registered post.
(1) If the memorandum of appeal or the
application for revision omits to state any of the particulars required under
sub-rule (1) of rule 54 or not accompanied by the original order against which
it is made or a duly authenticated copy thereof as laid down in sub-rule (2) of
rule 54, such appeal or the application for revision may be rejected summarily:
Provided that no appeal or application for
revision shall be summarily rejected under this sub-rule unless the appellant
or the applicant is given reasonable opportunity to amend the memorandum of
appeal.
(2) Where the appellate authority decides to
entertain appeal on the condition of payment of twenty per cent. of the amount of tax payable under proviso to
sub-section (4) of section 73 and the dealer does not pay the amount so
determined within the time specified by the appellate authority, the appeal
shall be rejected summarily.
(1) (a) If
the appellate or revising authority does not summarily reject the appeal or the
application for revision, it shall fix the date for hearing. The date so fixed
shall not be earlier than ten days from the date on which intimation thereof is
given to the appellant or the applicant or to his agent or to legal
practitioner engaged by the appellant or the applicant:
(a)
Provided that the date earlier than aforesaid may be fixed for hearing
if the appellant or the applicant or his agent or the legal practitioner
engaged by him agrees thereto in writing, with the concurrence of the other
side, if any.
(b) The
authority aforesaid may for sufficient reasons to be recorded in writing,
adjourn at any stage the hearing of an appeal or application for revision to a
different time on the same day or to any other day.
(2) If on the date and at the time fixed for
hearing or on any other date or at any other time to which the hearing may be
adjourned, the appellant or the applicant does not appear before the said
authority either in person or through an agent, the said authority may dismiss
the appeal or reject the application or may decide it ex-parte
as it may think fit;
57.
Notice to person likely to be affected
adversely.-
(1) Before
an appellate or revising authority passes an order in appeal or revision which
is likely to affect the appellant or applicant or any other person adversely,
it shall serve on him a notice in Form 502 and shall give him a reasonable
opportunity of being heard.
(2)
Before the Commissioner including
an Officer below the rank of Commissioner who has been delegated the powers of
the Commissioner under clause (a) of
sub-section (1) of section 75, passes any order under the said section,
which is likely to affect adversely to any person who is a party to such
proceeding, he shall serve on such person a notice in Form 503 and shall give
him a reasonable opportunity of being heard.
(1) The fees for appeal or revision shall be
paid as under:-
(a) On a
memorandum of appeal against an order of assessment, re-assessment or
rectification. Rs. 50
(b)
On memorandum of appeal against an
order other than an order specified in (a) above Rs.
50
(c)
On a second appeal or revision to
the Tribunal Rs. 200
(d) On an application for determination of question under section 80. Rs. 200 (per Question)
(2) All fees
payable under this rule shall be paid in court fee stamps.
TAX PRACTITIONERS AND
AGENTS
59. Qualifications
of tax practitioners.-
(1) A tax practitioner shall be eligible
for having his name entered in the list of tax practitioners maintained under
section 81, if he has -
(a) passed
any accountancy examination recognized by the Central Board of Revenue
constituted under the Central Board of Revenue Act, 1924 (Act of 1924), for the
purpose of clause (v) of sub-section (2) of section 288 of the income Tax Act,
1961 (Act 43 of 1961) and under rule 50
of the Income Tax Rules, 1962: or
(b) acquired
such educational qualification as are prescribed by the Central Board of
Revenue constituted under the Central Board of Revenue Act, 1924 (Act 4 of
1924), for the purpose of clause (vi) of sub-section (2) of section 288 of the
Income Tax Act 1961 (Act 43 of 1961) and under rule 51 of the Income Tax Rules,
1962, or.
(c) held
any office for a period not less than five years in the rank not below the rank than
that of a Commercial Tax Officer
in the Sale Tax Department of the Government of Gujarat has retired or
resigned from such office:
Provided that for the first two year immediately
after his retirement or resignation from the Sales Tax Department the person
referred to in clause (c) shall not be qualified to practice before any tax
authority except the Tribunal:
Provided further that a member of the Tribunal
shall not, for a period of five years after retirement or otherwise ceasing to
be in serving the Tribunal, practice before any sales tax authority or the
Tribunal constituted under the Gujarat Sales Tax Act, 1969.
Explanation. -
A person who has been removed or dismissed from Government Service shall
not be eligible for the purposes of clause (a), (b) or clause (c) of this
sub-rule.
(2) A
tax practitioner who is eligible to appear in a proceeding under the Act before
any authority appointed under section 16 shall on application made in writing
to the Commissioner in Form 601 be entitled to have his name entered into the
list referred to in sub-rule (3).
(3) The Commissioner shall maintain a list of
all tax practitioners in Form 603 who are entitled to attend in a proceeding
before an authority appointed under section 16 and shall, from time to time,
bring the list up to date.
(4) The tax practitioner entitled to have his
name entered in the list maintained under section 81 and whose name stands
entered immediately before the appointed day, in the list which was maintained
by the Commissioner under rule 71 of the Gujarat Sales Tax Rules, 1970, shall
be deemed to have his name duly entered on the appointed day, in the list
maintained under this rule.
60. Forms of
authorisation under section 81.-
(1) The authorisation to attend by a person
being a relative or an employee under clause (a) of sub-section (1) of section
81 shall be in Form 604.
(2) The authorisation to attend by legal
practitioner, chartered account, cost accountant or tax practitioner under
clause (b) or (c) of sub-section (1) of section 81 shall be in Form 603.
(3) An authority given to an agent under the
earlier rule shall continue to be valid for the purpose of appearance in
proceedings in an appeal against, or an application of revision, of an order
passed in the proceeding in respect of which such authority was given or in an
application for reference arising out such appeal or application for revision:
Provided that a separate authority shall be
furnished for appearance in each of the proceedings under different provisions
of the Act, the rules, or the notification issued by or under the Act or the
earlier Law.
SERVICE OF NOTICE
(1) The notices
under the Act or under these rules shall be served by any one of the following
methods; namely: -
(a) Delivery
by hand of a copy of the notice to the addressee or to a person declared by him
in Form 106, or to any other agent duly authorized or an Advocate or a tax
practitioner holding authority to appear in the proceeding on behalf of the
dealer or to a person regularly employed by him in connection with the business
in respect of which he is registered as a dealer, or to any adult member of
family residing with the dealer, or
(b) by post,
or
(c) by
courier:
Provided that if upon an attempt having been
made to serve any such notice by the aforesaid method, the Commercial Tax
Authority concerned has reasonable grounds to believe that the addressee is
evading the service of notice or that for any other reason which in the opinion
of such authority is sufficient, the notice cannot be served by any of the
aforesaid methods, the authority shall, after recording the reasons therefore
cause the notice to be served by affixing a copy thereof -
(i)
if the addressee is a dealer, on
some conspicuous part of the building in
which the dealer's office is located, or upon some conspicuous part of the
place the dealer's business or residence as known to the said authority,
or
(ii)
If the addressee is not a
dealer, on some conspicuous part of his residence or office of the building in
which his residence or office is located
and such service shall
be deemed to be as effected as if it had been made on addressee personally.
Provided further that when a person furnishing
return referred to in rule 19, 20, 21 or 22 or the chalan
referred to in rule 23 or the return and chalan both
mentioned above, to the registering authority and any notice served to such
person, it shall be deemed to have been served a valid notice for the purpose
of this rule.
(4) (a) When the officer serving a notice
delivers or tenders a copy of the notice to the dealer or addresses personally
or to his agent or to any of the persons referred to in clause (a) of sub-rule
(1), he shall obtain the signature of the person to whom the copy is so
delivered or tendered as an acknowledgement of service of the original notice.
(b) When the notice is served by affixing a copy
thereof in accordance with the proviso to sub-rule (1), the officer serving it
shall return the original to the tax authority which issued the notice with a
report endorsed thereon or annexed thereto, stating the circumstances under
which he did so. The officer shall also record the name and address of the
person, if any, whom the addressee's office or residence or the building in
which his office or residence is located or his place of business was identified,
and in whose presence, if any, the copy was affixed. The said officer shall
also obtain the signature or thumb impression of the person, if any,
identifying the addressee's residence or office or building or place of
business.
(c) When service is made by post, the service
shall be deemed to be effected by properly addressing or preparing the notice
and posting it by registered post with acknowledgement due, and unless the
contrary is proved, the service shall be deemed to have been effected at the time
at which the notice would be delivered in the ordinary course of post.
COPIES OF DOCUMENTS,
STATEMENTS AND ORDERS
62. Application
for copies of documents.-
(1) Any
person who is a party to a proceeding under the Act or under these rules may
apply to the appropriate authority having jurisdiction in respect of such
proceeding or having the custody of the records pertaining thereto, for a
certified copy of a document or statement produced or filed in such proceeding
or of an order passed by such authority.
(2)
An application made under
sub-rule (1) shall be accompanied by a fee of fifty rupees in court fee stamps.
OFFENCE AND COPMPOSITION
63.
Order accepting composition.-
(1) Where the Commissioner accepts from any
person, a sum by way of composition of an offence under section 89, he shall
communicate in writing in that behalf specifying therein,
(a) the
sum determined by way of composition;
(b) the
date on or before which the sum shall be paid into the Government Treasury;
(c) the authority before whom and the date on
or before which a receipted chalan shall be produced
in proof of such payment; and
(d) the
date on or before which the person shall report the fact to the Commissioner.
(2) The
Commissioner shall send a copy of such order to the person from whom the said
sum is accepted by way of composition and also to the authority referred to in
clause (c) of sub-rule (1).
64.
Publication of particulars and
other matters relating to dealers under section 97.-
(1) Where
a dealer -
(i) has
not filed the returns as per the date prescribed, or
(ii) has
not paid the tax payable by him by the date prescribed, or
(iii) has
been found indulging into issuing tax invoice, credit-note or debit-note
without entering into the transaction of sale or purchase of the goods, or
(iv) has
been found indulging into over invoicing or under invoicing of the transaction
the Commissioner shall
hold an inquiry and after giving an opportunity of being heard, if he comes to
the conclusion that on account of any of the conducts of a dealer referred to
above the revenue of the Government by way of granting tax credit to the purchaser
of such dealer is adversely affected, he shall publish the name of such selling
dealer on the official website of the Sales Tax Department.
(2) A
dealer whose name has been published under sub-rule (1) shall be referred to as
the ‘listed dealer’ for the purpose of this rule.
(3) From
the date of publication of name as referred to in sub- rule (1), tax credit
claimed under section 11 shall not be
admissible on the transactions made from the listed dealer.
(4) Contingencies
referred to in clauses (i) to (iv), as applicable to
the dealer, in the opinion of the Commissioner
does not exist either on account of the conduct of such dealer or due to
the judgment, decree of any court or an order in appeal in favour of such
dealer, the Commissioner shall publish such particular of the dealer in the
manner referred to in sub-rule (1) and such dealer shall be referred to as ‘delisted’.
(5) The
Commissioner shall also specify the date of delisting such dealer and thereafter the transaction made by
such dealer shall be eligible for tax credit subject to provisions of section
11 and rules made there under.
TAX DEDUCTED AT SOURCE
65 Forms for
the tax deducted at source under section 57B.-
(1) A certificate under clause (b) of
sub-section (5) of section 57B to be given by the commissioner shall be in Form
701.
(2) Statement under clause(c) of sub-section
(3) of section 57B to be furnished by the contractor or as a case may be,
sub-contractor to the person responsible for paying specified sale price shall
be in Form 702.
(3) A
certificate under sub-section (8) of section 57B to be given by a person
deducting the amount as tax shall be in Form 703.
(4) Subject to the provision of sections 57A and
57B, any person responsible for paying specified sale price to a contractor for
carrying out any work in pursuance of a specified work contract, deducting tax
on specified sales, shall furnish
yearly declaration in Form 704 on or before 30th June after the end
of every financial year duly signed by him or by a person authorised by him, to
the commercial tax officer within whose jurisdiction his place or places of
business is situated.
(5) Every
payment of tax deducted at source under section 57A shall be accompanied by a chalan in Form 207.
(6) The provisions of rules 19 and 26 shall
mutatis mutandis apply to the payment and the declaration made under this rule.
OFFENCE AND PENALTY
66. Offence
and penalty for breach of rules.-
A breach of any of these
rules by a dealer or person shall be an offence under this rule and the same
shall be punishable with fine which may extend to one thousand rupees and, when
the offence is continuing one, with a daily fine not exceeding fifty rupees
during the continuance of the offence.