DECLARATION
OF HEAD OFFICE BY DEALERS, SUBMISSION OF RETURNS, ASSESSMENT AND REASSESSMENT
OF TAX AND IMPOSITION OF PENALTY
[DECLARATION OF PLACE OF BUSINESS BY DEALERS] (Section 2(1)(z))
(1) Where a dealer has
within the State more than one place of business (hereinafter referred to as
the branches) he shall declare one such branch as the head office of the
business for the purpose of this rule, from where he is conducting bulk of his
sales and purchases, and shall intimate the same to all the assessing
authorities, within whose jurisdiction such branches are situated together with
the situation thereof within thirty days of opening of such branches:
Provided
that where a dealer is a manufacturer or carries on mining and has within the
State more than one branches of business, the branch in the district where the
process of manufacturing or mining, as the case may be, is undertaken shall be
declared as head office:
Provided
further that where a dealer is a manufacturer or carries on mining and has
within the State more than one branches, where the process of manufacturing or
mining is undertaken, the branch in the district where main process of
manufacturing or mining is undertaken shall be declared as head office.
(2) Notwithstanding anything
contained in sub‑rule (1) a dealer may, with the permission of the
Commissioner, declare a place in the State where he keeps his books of account
and consolidates accounts of all his branches as head office.
(3) In a case falling under
this rule, if the dealer fails to declare one of the branches to be the head
office or declares a branch as head office, which is not consistent with the
provisions of this rule, the Commissioner may declare one of such branches to
be the head office for the purpose of this rule.
(4) All applications,
returns or statements prescribed under the Act or these rules shall be
submitted in respect of all the branches jointly by the head office to the
appropriate assessing authority.
(5) The turnover for the whole business
shall be the aggregate of the turnover of all the branches.
(6) The person in charge of
each branch shall, at all reasonable times, on demand by the circle assessing
authority, furnish the name and address of the head office and intimate whether
or not his branch's returns of turnover have been despatched to such office.
(7) In the case of a dealer referred to in sub‑rule (1) or
(2), ‑
(a) all applications,
including application for the grant of certificate shall be made, and all
returns of turnover, which shall include the turnover of all such places of
business, shall be submitted, by the person in charge of the head office; and
(b) all notices and orders,
required or permitted by the Act or these rules to be issued to or served on
any dealer shall be issued to and served on the person in charge of the head
office.
(8) A notice or order,
issued to, or served on, the person in charge of such head office, shall be
deemed to have been issued to or served on, all branches of the dealer
concerned.
(9) Notwithstanding anything
to the contrary contained in this rule, the Commissioner may, on application,
allow any dealer to obtain separate registration certificate(s) for one or more
of his branches and such dealer shall after registration certificates are
issued to him separately for head office and the branches shall be deemed to be
an independent dealer in respect of each of such branch and head office but
inter se transfer of goods between one branch or head office and other shall
not be a sale and for the purpose of liability to pay tax the dealer shall be
treated as one person notwithstanding that the returns have been filed and the
assessments have been made separately in respect of each such branch and head
office.
[SUBMISSION OF RETURN AND PAYMENT OF TAX] (Section 14)
(1) The class of dealers or
the assessees of the description specified in column 2 of the Table below shall
for such period and at such intervals as mentioned in column 3 there against
furnish to the appropriate assessing authority on or before the last day of the
month following the said period, a return in such form as is specified in the
corresponding entry in column 4:
TABLE
|
Sr. No. |
Description of class or classes of dealers |
Return period and interval |
Return
Form |
|
1 |
2 |
3 |
4 |
|
1. |
Dealers who are required by the assessing authority to
file returns by serving upon them a notice in Form VAT-N 1 under clause (b)
of sub-section (2) of section 14 so long as they are not covered by entry3
below |
Quarter |
VAT-R12 |
|
2. |
Registered dealers in whose case composition of tax under
section 9 is made and is in force |
As specified in the relevant rule relating to payment of
lump sum for the specified class of dealers |
|
|
3. |
Registered dealers holding registration certificate or
whose application for registration is pending and who are not covered under
entry 2 above |
Quarter |
VAT-R1 |
|
4. |
Government agencies, public sector undertakings or
corporations procuring food grains in the State at the minimum support price
who are liable to deduct tax in advance under sub-rule (1) of rule 33 |
Quarter |
VAT-R4 |
|
5. |
Contractees who are liable to deduct tax in advance under
sub-rule (2) of rule 33 |
Quarter |
VAT-R4A |
(2) Every dealer of the
description specified in column 2 of entry against serial No. 3 in Table in sub‑r‑ule
(1) shall in addition furnish an annual return for the last preceding year in
Form VAT‑R2 on or before 31st October next. The annual return shall be
accompanied with (i) a copy of final accounts including balance sheet as at the
end of the year, profit and loss cum trading/ manufacturing account for the
year and (ii) a statement reconciling the difference, if any, between such
accounts and the turnover reported in the annual return verified in the
following manner
|
"I/We,___________________________ son of S/Shri_______________________
hereby declare that the above statement of accounts for the year ended at
31st March, ___________in respect of M/s_________________ is true and correct
and is based on the regular books of account maintained for the year and nothing
has been concealed therein. Date:____________ Signature
of dealer with status Place:___________
|
(3) Every VAT dealer shall
furnish on or before 31st October every year an annual commodity tax return in
Form VAT‑R3 declaring his turnover of sales and rate of tax charged
during the last preceding year in respect of each goods or class of goods of
the description specified in Schedule Il appended to these rules which he sold
for the first time in the State.
Explanation.‑
'Goods sold for the first time' means
sale of goods, which have not
been purchased from VAT dealers in the State.
(4) Each return, which is
required to be furnished under these rules, shall be incomplete unless accompanied
with lists, statements, declarations, certificates and documents mentioned
therein or which are required to be filed with the return under these rules.
The return shall be signed by Karta in case of an HUF, proprietor in case of a
proprietorship concern, a partner in case of a partnership firm, or a whole time
employee authorised by Karta, proprietor or partner, as the case may be, in
writing in this behalf, head of the department or an officer authorised by him
in case of a Government department and chairman, director, secretary or
principal officer in case of a society or a company. A return, which is
unsigned or is signed by any other person, shall be treated as no return. An
authorised signatory alone shall sign each list and statement accompanying the
return. Any list or statement, which is unsigned or is not signed by an
authorised signatory, shall be treated as no list or statement.
(5) A return required to be
furnished under these rules by a person who is not a dealer, shall be furnished
by him to the assessing authority of the circle where he or his local agent
normally resides in the State, and every other return shall be furnished to the
appropriate assessing authority by handing over the same to it or to an
official, authorised in writing in this behalf by it or by the officer incharge
of the district concerned, or sent to it through registered post and when sent
through registered post, the return shall be deemed to have been filed on the
date on which it is received in the office of such authority. Every return
furnished in this manner shall be duly acknowledged by the official receiving
it by affixing his signatures, date of its receipt by him and stamp of his name
and designation to the duplicate copy (to be filed with the original) of the
return. A return furnished in any other manner shall be treated as no return.
(6) Any return furnished
under these rules showing payment of any tax, tax deducted at source, lump sum,
interest or any other amount due under the Act, shall be accompanied with the
treasury receipt(s), crossed bank draft(s), pay order(s), refund voucher(s) or
interest payment order in proof of the payment in full, unless such proof is
already furnished to the assessing authority.
[FORM OF DECLARATION] (Section 7(3)(a))
(1) The declaration referred
to in clause (a) of sub‑section (3) of section 7 shall be in Form VAT‑D1
in triplicate consisting of Parts A, B and C. These shall be printed under the
authority of the State Government and each form shall be serially machine
numbered or bear a printed serial number. The authorised dealer purchasing the
goods (hereinafter referred, to as the purchasing authorised dealer) shall give
to the VAT dealer selling the goods (hereinafter referred to as the selling VAT
dealer) Parts A and C of the declaration duly filled in and signed by him.
(2) No selling VAT dealer shall accept any declaration from a
purchasing authorised dealer
unless it is furnished in Form VAT‑D1 printed under the authority of the
State Government and obtained from the assessing authority as provided under
sub‑rule (5) and sub‑rule (6) or is authenticated as stipulated in
sub‑rule (16) otherwise he shall forfeit his claim for being assessed to
tax at the lower rate specified in sub‑section (2) of section 7.
(3) The selling VAT dealer shall retain Part C with him and
produce Part A before the assessing authority at the time of assessment when so
required by him.
(4) The purchasing
authorised dealer shall produce Part B before the assessing authority at the
time of assessment when so required by him.
(5) Any authorised dealer registered under the Act shall apply
to the appropriate assessing
authority for the supply of declaration forms stating clearly his reasoriable
demand for a period of not more than one year disclosing the stocks and details
of declaration forms already used and in hand and also the date on which and
the number in which he was last issued the declaration forms. Failure to
furnish details of the forms already issued shall be sufficient reason not to
issue forms.
(6) If the assessing
authority is satisfied that the requisition of the dealer is genuine and
reasonable, he may issue him as many declaration forms as he may deem fit on
prior payment of such sum as may be fixed by the Government, from time to time.
The payment may be made either in cash or into the Government treasury.
(7) No dealer to whom a
declaration in Form VAT‑D1 has
been issued shall transfer
the same to any person, except as provided in sub-rule (1).
(8) (a) A single declaration
in Form VAT‑D1 may cover one or more than one transactions of sale
between the same two dealers in a year:
Provided
that where, in the case of any transaction of sale, the delivery of goods is
spread over to different financial years it shall be necessary to furnish a
separate declaration in respect of goods delivered in each financial year.
(9) The dealer to whom the
declaration forms have been issued shall be responsible for their proper
custody and use. If a declaration form, whether blank or completed is lost
either from the custody of any selling VAT dealer or from the purchasing
authorised dealer, or in transit, the dealer from whose custody it is lost or
when lost in transit the dealer who despatched it, shall report the loss to the
appropriate assessing authority and shall furnish in respect of one or more
such form(s) so lost, an indemnity bond in Form VAT‑131 to the
appropriate assessing authority for such sum as the said authority may, having
regard to the circumstances of the case fix.
(10) If the duly completed and
signed declaration form is lost by the purchasing authorised dealer or in
transit or from the custody of the selling VAT dealer, the latter shall obtain
a duplicate form from the former. In the absence of such duplicate form the
selling VAT dealer shall not be entitled to the lower rate of tax under sub‑section
(2) of section 7.
(11) Where any purchasing
authorised dealer issues to selling VAT dealer duplicate form referred to in
sub‑rule (10), he shall give the following certificate in red ink across
the page on all the three copies of the duplicate form and shall sign the
certificate:
|
"I ____________________________ hereby
certify that this is the duplicate of declaration form No. ______________
signed on _______________ and issued to ______________ who is a registered
dealer holding TIN. |
(12) The dealer referred to in
sub‑rule (6) shall maintain a register in Form VAT‑D5 containing
accounts of the declaration forms issued to him.
(13) If any registered dealer
closes down his business or his certificate of registration is cancelled for
any other reason, he shall forthwith furnish part B of the used declaration
forms and surrender in triplicate the unused forms with him to the appropriate
assessing authority and where he falls to furnish or surrender the forms, these
shall be deemed to have been declared invalid from the date of closure of his
business or from the date his certificate of registration is cancelled, as the
case may be:
Provided
that the details of such declarations shall be immediately publicised by
uploading on the website www.haryanatax.com under the head "VAT ‑
Obsolete declarations".
(14) The dealer shall produce
the register prescribed in sub‑rule
(12) on demand by any taxing
authority not below the rank of Assistant Excise and Taxation Officer, for
inspection.
(15) The State Government may,
by uploading on the website www.haryanatax.com, declare certain serial
number(s), series, design or colour of declaration forms as obsolete and
invalid with effect from a specified date. All the dealers shall, on or after
the date from which the declaration forms are so declared obsolete and invalid,
surrender to the appropriate assessing authority all such blank forms which may
be in their possession and obtain in exchange such new forms as may be
substituted for the forms declared obsolete and invalid. A purchasing dealer
shall replace any form, furnished by him to the selling dealer for making
purchase of goods at a lower rate of tax applicable under sub‑section (2)
of section 7, before it has been declared obsolete and invalid, with the new
form.
(16) When the declaration in
Form VAT‑D1 are not available with the appropriate assessing authority,
an authorised dealer may with the prior permission of the officer incharge of
the district, in which his place of business is situated and in case he has
business in more than one district, his head office as declared under rule 15
is situated, get the said forms self‑printed and get them authenticated
by the appropriate assessing authority who shall authenticate each form by
stamping with his official seal and putting his signatures:
Provided
that the officer incharge of a district may, in case of shortage or non‑availability
of blank forms in his district, by a general order issue permission for such
period in favour of all or such authorised dealers or class or classes of
dealers registered in his district as may be specified in the order to get the
self‑printed forms authenticated by the appropriate assessing authority.
He shall withdraw the order when he finds that the forms printed under the
authority of the State Government are available in sufficient numbers.
(17) The appropriate assessing
authority shall authenticate as many forms as may be sufficient to meet the
requirements for a period of one year or for the period up to the date of
expected supply of the forms printed under the authority of the State
Government whichever is shorter.
(18) The provisions of sub‑rules
(1) to (15) shall apply mutatis mutandis in relation to the forms, accounts and
custody of the authenticated forms.
(19) Notwithstanding anything
to the contrary contained in the foregoing provisions of this rule, a VAT
dealer selling goods to an authorised dealer may obtain on a carbon copy of the
tax invoice issued by him, the declaration of the purchasing authorised dealer
in the following form:
|
"Certified that *I/we have purchased the goods described in this
tax invoice for the purpose of use *(i) in the manufacture of goods for sale,
or *(ii) in the telecommunications network, or *(iii) in mining, or *(iv) in
the generation or distribution of electricity or any other form of power, or
(v) in packing of goods which have been purchased for either of the aforesaid
purposes; and that *I/ we are entitled to purchase them on the authority of
registration certificate with TIN _____________ held by *me/us (*Strike out
the purpose not applicable)", duly signed by him: |
Provided
that the selling VAT dealer shall self‑ authenticate the invoice book(s)
he shall be using for this purpose and he shall in writing send in advance an
intimation to the appropriate assessing authority indicating the series and
serial numbers of such invoice book(s).
(20) The appropriate assessing
authority shall maintain dealer wise account of the declaration forms issued
under sub‑rule (6) or authenticated under sub‑rule (16) in Form VAT‑G12
and the officer incharge of the district shall maintain a stock register of the
declaration forms in Form VAT‑G13.
[PRESCRIPTION OF GOODS FOR CERTAIN PURPOSES] (Section 7(4)(a))
The goods
referred to in clause (a) of sub‑section (4) of section 7 which an
authorised dealer may purchase, shall be goods intended for use by him,
(i) as raw materials, processing materials,
packing materials, machinery, plant, equipment, cables, dies, tools, stores,
spare parts, accessories, fuels or lubricants, in the manufacture of goods for
sale;
(ii) as machinery, plant,
equipment, cables, tools, stores, spare parts, accessories, fuels or
lubricants, in the generation of electricity or any other form of power where
such power is used in the manufacture of goods by him for sale;
(iii) as machinery, plant,
equipment, cables, tools, stores, spare parts, accessories, fuel or lubricants,
in the generation and distribution or distribution of electricity or any other form
of power;
(iv) as machinery, equipment,
cables, tools, stores, spare parts, accessories, in the telecommunications
network; or
(v) as machinery, equipment, tools, stores, spare parts, in
mining.
[FORM OF CERTIFICATE BY A PURCHASING
GOVERNMENT DEPARTMENT]
(Section 7(3)(b))
(1) The certificate referred
to in clause (b) of sub‑section (3) of section 7 shall be in Form VAT‑C3
and shall be furnished by a purchasing Government department to a selling VAT
dealer in respect of a duly invoiced sale of taxable goods made by the VAT
dealer to the Government department.
(2) A single certificate in
Form VAT‑C3 may cover one or more than one transactions of sale between a
Government department and a VAT dealer in a year:
Provided
that where, in the case of any transaction of sale, the delivery of goods is
spread over to different financial years it shall be necessary to furnish a
separate certificate in respect of goods delivered in each financial year.
(3) A selling VAT dealer
making sale of taxable goods to a Government department shall furnish
certificate in Form VAT‑C3 in respect of such sale to a taxing authority
when so required by it.
[FORM OF CERTIFICATE BY A SELLING VAT DEALER] (Section 8(3))
(1) The certificate referred
to in sub‑section (3) of section 8 shall be in Form VAT‑C4 and
shall be furnished by the selling VAT dealer to the purchasing VAT dealer in
respect of sale of taxable goods made by him to the purchasing dealer on tax
invoice when the tax payable under the Act on such sale has been paid by him in
full.
(2) A single certificate in
Form VAT‑C4 may cover one or more than one transactions of sale between
the same two dealers in a year:
Provided
that where, in the case of any transaction of sale, the delivery of goods is
spread over to different financial years it shall be necessary to furnish a
separate certificate in respect of goods delivered in each financial year.
(3) A VAT dealer making
purchase of taxable goods from another VAT dealer in the State on payment of tax
shall, in support of his claim of input tax in respect of such goods, produce
before a taxing authority when so required by it, along with a tax invoice, a
certificate in Form VAT‑C4 furnished to him by the selling VAT dealer.
(4) The liability of a selling
VAT dealer to pay tax on sale of goods by him to other VAT dealer on tax
invoice shall not abate if he fails to furnish or furnishes a false certificate
referred to in the foregoing sub-rule to the purchasing VAT dealer and tax for
this reason has been realised from the latter but if the selling VAT dealer
later pays the tax due from him, the liability of the purchasing VAT dealer
shall accordingly abate and he may, within three years of finalisation of his
assessment, claim refund of tax paid by him.
[FORM OF DECLARATION] (Section 6)
(1) The declaration referred
to in clause (e) of rule 25 shall be in Form VAT‑D2 and shall be in
triplicate consisting of parts A, B and C. Each form shall be serially machine
numbered or bear a printed serial number. The registered dealer making the sale
under sub‑section (3) of section 5 of the Central Act, shall be furnished
Parts A and C of the declaration duly filled and signed by the dealer to whom
he makes the sale. Part B of the declaration shall be retained by the
purchasing dealer. The form of the declaration may be obtained from the
appropriate assessing authority and in case the same are not available with
him, the dealer may get them printed at his own cost in the prescribed form and
get them authenticated from the said authority.
(2) A single declaration in
Form VAT‑D2 may cover one or more than one transactions of sale relating
to the same export order between the same two dealers in a year:
Provided
that where, in the case of any transaction of sale, the delivery of goods is
spread over to different financial years it shall be necessary to furnish a
separate declaration in respect of goods delivered in each financial year.
(3) All the provisions in
relation to Form VAT‑D1 contained in rule 17, shall apply mutatis
mutandis in relation to Form VAT‑D2.
[RETURN OF GOODS] (Section 6(l)(i), 6(2))
(1) A dealer who returns any
goods sold to him shall issue to the seller a duly signed de livery‑ cum ‑debit
note (hereinafter referred to as 'DDN') showing necessarily the following
particulars, namely,
(i) Date of issue of DDN;
(ii) Name of the dealer (with TIN, where
applicable) issuing DDN;
(iii) Name of the seller (with TIN, where
applicable) to whom the goods have been returned;
(iv) Description, quantity and value of the
goods returned.
Note ‑
Value of the goods returned shall be the price charged by the seller in respect
of the original sale of such goods and shall not include the tax charged, if
any;
(v) Tax, if any, charged by the seller on
the original sale of the goods returned;
(vi) Date(s) and number(s) of delivery note(s)
issued at the time of return of the good;
(vii) Date(s) and number(s) of
original invoice(s) issued by the seller in respect of the sale of the goods
(referred to in item (iv)).
(2) Where the person
returning the goods is not a dealer or is a dealer in other State who did not
issue a DDN in respect of the goods returned by him, the dealer who sold the
goods and to whom these were returned, may issue a credit note in respect of
them and deduct their value from his gross turnover, provided that he shall,
when so required by the assessing authority, furnish evidence of, the receipt
of the goods back by him and, the corresponding credit of the value of the
goods to the account of, and payment to, the purchaser.
(3) No claim of return of
goods sold to any person who is not a registered dealer shall be admissible if
the goods are returned after the expiry of a period of 180 days from the date
of sale.
(4) No claim of return of
goods sold to any person shall be admissible if the claim is not made in the
return for the quarter in which the goods have been returned.
[ESCALATION IN THE PRICE OF GOODS] (Section 2(1)(u))
(1) The selling dealer shall
issue to the purchaser a supplementary tax/sale invoice in respect of any escalation in the price of the goods sold
previously as soon as the amount of such escalation, whether interim or final,
is settled between the two. The invoice shall contain reference of the original
invoice(s) issued previously in respect of the sale of the goods.
(2) A supplementary tax/sale
invoice issued under the circumstances when the agreement of sale provides for
escalation in the price of the goods sold and the final prices of the goods
could not have been determined at the time of their original sale, shall, for
the purposes of the Act and these rules, be treated as a fresh invoice and
shall be given effect accordingly, otherwise, the invoiced amount shall be
added back to the gross turnover for the tax period in which the original sale
was made and shall, notwithstanding any limitation, be assessed to tax.
[DE‑ESCALATION IN THE PRICE OF THE GOODS] (Section 2(1)(u))
(1) The purchasing dealer
shall issue to the seller a duly signed debit note (hereinafter referred to as
'DN') in respect of any de‑escalation in the price of the goods purchased
by him as soon as the amount of such de‑escalation, whether interim or
final, is settled between the two.
(2) The DN shall necessarily contain the
following particulars, namely, ‑
(i) Date of issue of DN;
(ii) Name of the dealer (with TIN, where
applicable) issuing DN;
(iii) Name of the seller (with TIN, where
applicable) to whom DN issued;
(iv) Description, quantity
and amount of de‑escalation in respect of the goods whose value de‑escalated;
(v) Tax, if any, relating to the amount of
de‑escalation;
(vi) Date(s) and number(s) of
original invoice(s) issued by the seller in respect of the sale of the goods
referred to in item (iv).
(3) The amount mentioned in
a DN issued under the circumstances when the agreement of sale provides for de‑escalation
in the price of the goods sold under the agreement and the final prices of the
goods could not have been determined at the time of their original sale, shall
subject to the purchasing dealer, wherever applicable, reversing input tax
relating to the amount of de‑escalation, be reduced from the gross
turnover in respect of the tax period in which the debit note was issued
otherwise, it shall be ignored.
(4) Where the person
returning the goods is not a dealer or is a dealer in other State who did not
issue a DN in respect of de‑escalation in the price of the goods, the
dealer who sold the goods may issue a credit note for the amount of de‑escalation
and deduct such amount from his gross turnover, and he shall, when so required
by an assessing authority, furnish evidence of the credit of the amount of de‑escalation
to the account of, and payment to, the purchaser of the goods.
[COMPUTATION OF TAXABLE TURNOVER SECTION 6]
A VAT
dealer who wishes to make any of the following deductions from his gross
turnover shall, when so required by an assessing authority, produce before it
the documentary evidence in support thereof as mentioned against each, namely:
|
Deduction |
Documentary evidence |
|
(a) Turnover of sales made
outside the State, of goods purchased outside the State |
Purchase and sale invoices and
documents relating to receipt and delivery of goods outside the State. |
|
(b) Turnover of sales made in the course of inter-State
trade and commerce to a dealer registered under the Central Act or to a
Government department |
Sale invoice, declaration in
Central form C or D, as the case may be, and documents showing delivery of
goods outside the State. |
Note ‑
Where the delivery of the goods outside the State is proved but declaration in
Central form C or D is not produced, such delivery may, in accordance with the
provisions of the Central Act, be deemed to have taken place as a result of
sale made in the course of inter‑State trade and commerce to a dealer not
registered under the Central Act.
|
(c) Turnover of sales made in the course |
Sale invoice and documents showing |
|
of inter-State trade and commerce to any |
delivery of goods outside the State. |
|
person who is not a dealer registered under the Central
Act |
|
|
(d) Turnover of
sales made in the course |
Sale invoice
and documents showing
|
|
of import of goods into the territory of India |
constructive delivery of goods to the purchaser. |
|
(e) Turnover of sales made in the course |
Sale invoice, declaration in Form |
|
of export out of the territory of India within |
VAT-D2 or Central form H, as the |
|
the meaning of sub-section (3) of section5 of the Central
Act |
case may be, and documents showing export of goods out of
India. |
Note ‑
Where the delivery of the goods outside the State is proved but declaration in
Central form H is not produced, such delivery may, in accordance with the
provisions of the Central Act, be deemed to have taken place as a result of
sale made in the course of inter‑State trade and commerce.
|
(f) Turnover of sales made in the course of export of goods
out of the territory of India within the meaning of sub-section(1) of section
5 of the Central Act |
Sale invoice, custom clearance certificate and shipping
documents. |
|
(g) Turnover of export of goods out of State |
Documents showing delivery of goods outside the State and
declaration in Central form F. |
Note ‑ Where delivery of
goods outside the State is proved but no declaration in Central form F is produced,
such delivery may be deemed to have taken place as a result of sale in the
course of inter‑State trade and commerce.
|
(h) Turnover of disposal of goods other- wise than by sale |
Documentary evidence showing disposal of goods otherwise
than by sale. |
|
(i) Turnover of sale of exempted goods |
Sale and purchase invoices. |
|
(j) Turnover of sales made to the following |
Sale invoice and certificate in Form |
|
Organisations of the United Nations for institutional use- |
VAT-C2 signed by an authorised officer of the organisation. |
|
1. United Nations International Children's Emergency Fund
(UNICEF); and |
|
|
II. World Health Organisation (WHO). |
|
|
(k) Turnover of return of goods sold |
Delivery-cum-debit note raised by the |
|
|
purchaser of the goods for the return |
|
|
of the goods, delivery note(s), if |
|
|
issued separately by the purchaser |
|
|
at the time of returning the goods, |
|
|
and the original sale invoice(s) in |
|
|
respect of the goods. |
|
(1) De-escalation in the price of goods sold |
Original sale invoice(s), agreement of |
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sale providing for de-escalation in the |
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price of the goods and debit note |
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issued by the purchaser of the goods |
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in respect of de-escalation. |
[ACCEPTANCE OF CERTIFICATE OR DECLARATION BY A TAXING
AUTHORITY]
(Section 60)
A taxing authority may, before accepting any certificate, declaration or document produced before him under these rules, examine the genuineness and correctness of the same and of the contents contained therein and for this purpose he may make such inquiry in relation to, or call for such further evidence in respect of, the agreement of sale or purchase, proof of the receipt, dispatch, transportation, delivery or further disposal, of the goods and, the payments received or made for the sale or purchase of the goods or in relation to anything done in respect of the goods or, the capacity of the seller or the purchaser of the goods or, other relevant matters, as he may consider necessary:
Provided
that no certificate, declaration or document produced before a taxing authority
shall be rejected before giving the person producing it a reasonable
opportunity of being heard.
[SELECTION OF CASES FOR SCRUTINY AND
DEEMED ASSESSMENT]
(Section 15(l) and (2)]
(1) The following categories of cases may be
taken up for scrutiny,
(i) gross turnover exceeding five hundred
lakh rupees in a year;
(ii) claim of input tax exceeding ten lakh
rupees in a year;
(iii) claim of refund exceeding three lakh
rupees in a year;
(iv) claim of sales made in
the course of inter‑State trade and commerce or in the course of export
of goods out of the territory of India or in the course of import of goods into
the territory of India exceeding twenty five lakh rupees in a year;
(v) cases of industrial units availing any tax concession under clause (d) of sub‑section (2) of section 61 till such units are subject to the relevant provisions in the 1975 Rules;
(vi) fall in gross turnover or payment of tax
compared to last year;
(vii) claim of sale, purchase
or consignment of goods not matching with the accounts of the other party to
the transaction;
(viii) exception cases in
which ratio between purchases and sales or between input tax and output tax or
between stocks and sales is way out of the general trend in the trade or
industry;
(ix) cases based on definite intelligence
about evasion of tax;
(x) cases selected at random;
(xi) cases of any particular trade or trades
which the Commissioner may select; and
(xii) cases in which the
dealer fails to complete the return(s) in material particulars after being
given an opportunity for the same.
(2) The Commissioner may,
with the approval of the State Government, change the criteria laid down in sub‑rule
(1) for selection of cases for scrutiny. Any change made in the criteria shall
be publicised by uploading on the website www.haryanatax.com.
(3) Save the cases selected
for scrutiny under sub‑rule (1), all other cases shall be deemed to have
been assessed to tax under sub‑section (1) of section 15 and in respect
of such cases acknowledgement of the annual return shall be deemed to be the
copy of the assessment order:
Provided
that in respect of cases covered under the proviso to sub‑section (1) of
section 15, the assessing authority shall, after the required documents have
been furnished to him and/or arithmetical mistake, if any, has been corrected
and tax due, if any, as a result thereof has been paid, pass an order recording
his satisfaction about the completeness of the relevant returns in materials
particulars and supply a copy of such order to the dealer concerned.
(4) The list of cases
selected for scrutiny for any year shall be publicized by uploading on the
website www.haryanatax.com before the expiry of the next one and a half year
but non‑inclusion of any case in the list shall not prevent the assessing
authority to make assessment subject to limitation.
[ASSESSMENT AND RE‑ASSESSMENT] (Sections
15,16 and 17)
(1) The appropriate
assessing authority shall, in each case selected for scrutiny under rule 27 to
make an assessment under section 15 and in other cases where he considers
necessary to make an assessment under section 16 or re‑assessment under
section 17 in respect of a dealer, serve a notice in Form VAT‑N2;
(a) calling upon him to
produce his books of accounts and other documents which such authority wishes
to examine together with any objection which the dealer may wish to prefer and
any evidence which he may wish to produce in support thereof‑, and
(b) stating the period or
the return periods in respect of which assessment or re‑assessment is proposed,
and he shall fix a date ordinarily not less than ten days after the date of the
service of the notice for producing such accounts and documents and for
considering any objection which the dealer may prefer.
(2) A dealer who has been
served with a notice under sub‑rule (1) may prefer an objection in
writing personally or through an authorised agent. No fee shall be payable in
respect of any such objection.
(3) The assessing authority
may make such enquiries, in respect of the objection made under sub‑rule
(2), as it may deem fit and record a finding thereon.
(4) The assessing authority
with the approval of the officer incharge of the district may, for the purpose
of assessment, visit after prior notice any or all place(s) of business of a
dealer whose gross turnover for the period under assessment exceeds five
hundred lakh rupees, and it may inspect and examine with the assistance of such
persons as it considers necessary all business activities, processes, accounts,
records, documents and other things relevant to the assessment proceedings and
where such visits are made, a day‑to‑day record of the same shall
be kept.
(5) Every order of
assessment shall be in writing and where the assessing authority determines the
turnover or tax liability of a dealer at a figure different from that shown in
the return submitted under the provisions of these rules, the order shall state
briefly the reasons thereof but failure to state the reason shall not affect
the validity of the assessment order.
(6) Every assessing
authority shall maintain a register in Form VAT G3 in which he shall enter the
details of each case for assessment.
[REGISTRATION, FURNISHING OF SECURITY,
PAYMENT OF TAX AND ASSESSMENT OF CASUAL TRADER] (Sections 25)
(1) A casual trader shall,
at least three days before commencing his business in the State, make an
application in Form VAT‑A3 in person or through his authorised agent to
the officer incharge of the district who shall assign the same to the assessing
authority.
(2) On receipt of an
application made under sub‑section (1), the assessing authority shall
verify immediately the contents thereof and shall, after obtaining such further
information as it may consider necessary for estimating the tax liability of
the applicant, direct him to deposit in the appropriate Government treasury or
pay in cash against receipt in Form VAT‑G4 an amount, which shall not
exceed estimated tax liability for seven days or such lesser period for which
he wishes to conduct business, as security.
(3) The assessing authority
shall, after the proof of payment of security has been furnished to him, allot
a temporary registration number to the casual trader and shall issue him a
registration slip in Form VATG5 along with as many declarations in Form VAT‑D3
as shall meet his genuine requirement against payment of the price thereof.
(4) The officer incharge of
a district shall maintain a register in Form VAT‑G6 showing the record of
registration, assessment, payment of tax and cancellation of registration of casual
dealers in his district.
(5) A casual trader shall
pay tax on sales effected by him in a day on the following day in the manner
laid down in rule 35.
(6) Every casual trader
shall furnish a return in Form VAT‑R5 in respect of his business to the
appropriate assessing authority immediately, but not later than three days,
after the closure of his business in the State. The return shall be accompanied
with the proof of payment of tax and unused VAT‑D3 declaration form(s),
if any.
(7) The assessing authority
shall, after examination of the return furnished to it by the casual trader,
used and unused VAT‑D3 forms issued to him, the accounts maintained by
him including the sale invoices issued, assess him to tax on the same day when
the return is received or as soon afterwards as possible and after adjusting
any tax due from him refund the balance amount of security to him but where any
amount is found due from him after adjustment of security, he shall pay the
same immediately. The details of each case for assessment shall be entered in
the register in Form VAT‑G3.
[EXAMINATION OF ACCOUNTS OF ASSESSEE] (Section
24)
The
assessing authority may, at any time within three years of the close of the
year to which any account required to be maintained by an assessee under sub‑section
(1) of section 24 relates, require him to produce the same before him for
verification of returns filed by him under sub‑section (3) and in
particular the assessing authority shall verify the payments made by the
assessee in the Government treasury and the certificates of deduction and
payment issued by him to the payees under sub‑section (4).
[IMPOSITION OF PENALTY] (Sections 15, 16 and 17)
Where an
assessee or any other person on whom a duty or a liability has been cast under
the Act or these rules, commits an offence punishable under the Act the taxing
authority competent to impose penalty shall serve on him a notice in Form VAT‑N3
specifying the offence and calling upon him to show cause by such date, ordinarily
not less than ten days after the date of service of the notice, as may be fixed
in that behalf, why a penalty should not be imposed upon him and shall decide
the case after considering objections filed or submissions made, if any, before
him.
[RECTIFICATION OF CLERICAL AND
ARITHMETICAL MISTAKES] (Section 19)
(1) A taxing authority or an
appellate authority may, at any time within a period of two years from the date
of any order passed by it, rectify any clerical or arithmetical mistake apparent
from the record.
Provided
that no such rectification which has the effect of enhancing the tax, interest,
penalty or any other liability shall be made unless the authority concerned has
given notice to the dealer concerned of its intention to do so and has allowed
him a reasonable opportunity of being heard.
(2) Any refund due or
additional demand created as a result of the rectification shall be allowed or
recovered, as the case may be, in the manner provided for refunds and
recoveries under the Act and these rules.