Category: Arunachal Pradesh

Download Arunachal Pradesh VAT FORM TU-01 Certificate of Approved Transporter under Arunachal Pradesh Goods Tax Act, 2005 As per Rule 23 of the Arunachal Pradesh Goods Tax Rules, 2005 Certificate of approval or permission. (Section 26):

(1) The certificate of approval as an Approved Road Transporter or permission to operate an Approved Warehouse or both (as the case may be) shall be in Form TU-01 and Form WU-01 respectively.

(2) The Commissioner shall specify on the certificate the date from which the approval or permission takes effect.

(3) Every person to whom such a certificate is issued shall retain the certificate at its principal place of business.

(4) A person may obtain from the appropriate authority, on payment of the prescribed fee in the form of court fee stamps, a duplicate of the certificate where the original has been lost, destroyed or defaced.

Download Arunachal Pradesh VAT FORM TR-03 Application for Cancellation of Approval Certificate under Arunachal Pradesh Goods Tax Act, 2005 As per Rule 25 of the Arunachal Pradesh Goods Tax Rules, 2005 Cancellation of approval or permission. (Section 26):

(1) An application for the cancellation of an existing approval or permission shall be made in Form TR-03 or WA-03 as the case may be within a period of 30 days from the date when the person is required to apply for cancellation.

(2) Every person who applies for cancellation shall surrender with his application the certificate of approval or permission granted to him.

(3) The application shall nominate the date from which the person desires the cancellation approval or permission to take effect.

Provided that the Commissioner by notice in writing served on the person, notifies the person of another date, the person’s approval or permission shall cease on the date nominated.

(4) Where the Commissioner has cancelled the approval or permission of a person under subsection (9) of section 26, the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.

(5) The Commissioner shall specify in the notice the date from which the cancellation takes effect.

(6) Every person whose approval or permission is cancelled under subsection (9) of section 26 shall deliver to the Commissioner the certificate of approval or permission by the date specified in Form RU-03.

Provided that where a dealer has lodged an objection with the prescribed authority under section 75 against the cancellation, the person may retain the certificate pending resolution of the objection.

Download Arunachal Pradesh VAT FORM SF-01 Security Form As per Rule 30 of the Arunachal Pradesh Goods Tax Rules, 2005 Manner in which security may be furnished. (Section 27):

(1) The tender of an amount or an asset or the undertaking of a liability as security for any purpose of this Act shall be made in Form SF-01.

(2) Subject to sub-rule (3), where a person is required, or offers, to furnish security for any purpose , the security shall be acceptable only if it is made in any one of the forms listed in Annexure 9. Security may be offered partly in one form and partly in another.

(3) The security offered by a person seeking a refund in cash pursuant to subsection (2) of section 11 may only be in the form of Item 9 of Annexure 9.

(4) A security which does not meet the conditions in Annexure 9 shall not be treated as the furnishing of security for the purposes

(5) The security shall be accepted only for the amount noted against each form of security in Annexure9.

(6) If the security is furnished in any of the forms referred to in Items 2 to 7 (inclusive) of Annexure 9, a document transferring the title to the security shall be executed in the name of Government of Arunachal Pradesh and the transfer recorded and noted in the
books of the issuing authority. The person offering the security shall be required to pay the Stamp duty and Registration fee, if any.

(7) The Commissioner shall maintain a complete account of the securities deposited, forfeited or refunded, in such form and in such manner as the Commissioner deems fit.

Download Arunachal Pradesh VAT FORM SU-02 As per Rule 31 of the Arunachal Pradesh Goods Tax Rules, 2005 Safe-keeping, retention and return of security. (Section 27):

(1) Post Office Savings Bank pass books, deposit receipts of banks, security bonds and agreements, promissory notes or stock certificates tendered as security shall be kept in safe custody by the Commissioner or of an officer nominated by him in this behalf.

(2) Security tendered in any form shall be retained until the Commissioner orders that there is no further necessity for keeping it.

(3) Where a person has ceased to be a dealer or to undertake any other activity for which security under the Act might be required, the person may apply for the return, surrender or cancellation of the security in Form SF-02.

(4) The Commissioner shall issue order on application for release of security in Form SU-02 with four months of the application. A person may object in the manner provided in section 75 if the Commissioner has failed within 4 months to return, surrender or
cancel the security.

Provided that, where the person has sought a refund in cash pursuant to sub-section (2) of section 11 at any time, the person may object only if the Commissioner has failed within 18 months to return, surrender or cancel the security.

(5) No security deposit shall be repaid or re-transferred to the person or otherwise disposed of except in accordance with the
terms of the security bond or agreement. While returning or transferring the security to the person, the person shall give an
acknowledgment duly signed and witnessed setting forth therein the full particulars of the security returned or transferred to him.

Download Arunachal Pradesh VAT FORM SF-02 Application for Return, Release or Discharge of Security As per Rule 31 of the Arunachal Pradesh Goods Tax Rules, 2005 Safe-keeping, retention and return of security. (Section 27):

(1) Post Office Savings Bank pass books, deposit receipts of banks, security bonds and agreements, promissory notes or stock certificates tendered as security shall be kept in safe custody by the Commissioner or of an officer nominated by him in this behalf.

(2) Security tendered in any form shall be retained until the Commissioner orders that there is no further necessity for keeping it.

(3) Where a person has ceased to be a dealer or to undertake any other activity for which security under the Act might be required, the person may apply for the return, surrender or cancellation of the security in Form SF-02.

(4) The Commissioner shall issue order on application for release of security in Form SU-02 with four months of the application. A person may object in the manner provided in section 75 if the Commissioner has failed within 4 months to return, surrender or
cancel the security.

Provided that, where the person has sought a refund in cash pursuant to sub-section (2) of section 11 at any time, the person may object only if the Commissioner has failed within 18 months to return, surrender or cancel the security.

(5) No security deposit shall be repaid or re-transferred to the person or otherwise disposed of except in accordance with the
terms of the security bond or agreement. While returning or transferring the security to the person, the person shall give an
acknowledgment duly signed and witnessed setting forth therein the full particulars of the security returned or transferred to him.

Download Arunachal Pradesh VAT FORM SU-01 As per Rule 32 of the Arunachal Pradesh Goods Tax Rules, 2005 Forfeiture of security. (Section 27):

(1) Where the Commissioner proposes to forfeit a security in full or in part, he shall serve upon the person who furnished the security a notice in the Form SN-01. The order for Forfieture of Security shall be in Form SU-01.

(2) Where security was furnished in the form of a mortgage, personal surety bond or a bank guarantee, and the security is forfeited in full or in part, the Commissioner shall in the notice offer the person affected the opportunity to pay the forfeited amount in cash within the time specified in the notice.

(3) If the amount to be forfeited is not deposited in cash pursuant to subrule (2), the Commissioner shall make an application to the Collector to recover the said amount from the person, his surety or guarantor as arrears of land revenue. The Commissioner will furnish to the Collector the names and addresses of the person, his surety or guarantor and the amount to be recovered. Thereupon the Collector shall proceed to recover the amount from the person or his surety, guarantor or from both according to the law for the
recovery of arrears of land revenue.

(4) Where security has been provided in the form of a pledge of goods, the Commissioner may sell the goods pursuant to the procedure in rule 55.

(5) Where the security furnished by the person is forfeited in full or in part, the security shall be realised and the proceeds thereof shall be applied in the following order –

(a) any expenses of the sale and other incidental charges;

(b) payment of the amount of any tax, interest and penalty owed under the Act;

(c) on application made to the Commissioner and upon provision of sufficient proof, paid to the person entitled to the

proceeds of the forfeited security; and

(d) in respect of any surplus, deposited in the Consolidated Fund of Arunachal Pradesh.

Download Arunachal Pradesh VAT FORM SN-01 As per Rule 29(6) and 32 of the Arunachal Pradesh Goods Tax Rules, 2005 Persons required to furnish security (Section 27 and Section 40)

If the Commissioner is satisfied that the security filed by a person has expired or likely to expire or has otherwise fallen insufficient, he shall serve upon the dealer an Order in Form SU-03 requiring him to renew the security or furnish fresh security or additional security.

Forfeiture of security. (Section 27):

(1) Where the Commissioner proposes to forfeit a security in full or in part, he shall serve upon the person who furnished the security a notice in the Form SN-01. The order for Forfieture of Security shall be in Form SU-01.

(2) Where security was furnished in the form of a mortgage, personal surety bond or a bank guarantee, and the security is forfeited in full or in part, the Commissioner shall in the notice offer the person affected the opportunity to pay the forfeited amount in cash within the time specified in the notice.

(3) If the amount to be forfeited is not deposited in cash pursuant to subrule (2), the Commissioner shall make an application to the Collector to recover the said amount from the person, his surety or guarantor as arrears of land revenue. The Commissioner will furnish to the Collector the names and addresses of the person, his surety or guarantor and the amount to be recovered. Thereupon the Collector shall proceed to recover the amount from the person or his surety, guarantor or from both according to the law for the
recovery of arrears of land revenue.

(4) Where security has been provided in the form of a pledge of goods, the Commissioner may sell the goods pursuant to the procedure in rule 55.

(5) Where the security furnished by the person is forfeited in full or in part, the security shall be realised and the proceeds thereof shall be applied in the following order –

(a) any expenses of the sale and other incidental charges;

(b) payment of the amount of any tax, interest and penalty owed under the Act;

(c) on application made to the Commissioner and upon provision of sufficient proof, paid to the person entitled to the proceeds of the forfeited security; and

(d) in respect of any surplus, deposited in the Consolidated Fund of Arunachal Pradesh.

Download Arunachal Pradesh VAT FORM RU-04 As per Rule 16(2), 18, 19 of the Arunachal Pradesh Goods Tax Rules, 2005 Processing application for registration as a dealer. (Section 20):

The order of rejection of Application for Registration shall be in Form RU-04

Amendment of registration. (Section 22):

(1)           An application for amendment to an existing registration as a dealer shall be made in RF-02.

(2)           An application seeking an amendment of a registration shall be disposed of by the Commissioner within a period of—

(a)           15 days, if the amendment relates to any matter referred to in clause (c) of sub-section (1) of section 22 ; and

(b)           one month, if the amendment relates to any other matter.

(3)           The Commissioner shall issue order on the application for amendment in Form AU-02

(4)           The Commissioner may, on receipt of information, cause amendment suo-moto by serving an order in Form AU-03 upon the dealer in the prescribed manner.

Cancellation of registration. (Section 23):

(1)           An application for cancellation of registration as a dealer shall be made in Form RF-03 within thirty days of the following-.

a) in cases where a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under the Act, from the date of cessation of the activity;

b) in cases where an incorporated body is closed down or otherwise ceases to exist, from the date of closure or cessation of existence;

c) in cases where the owner of a proprietorship business dies leaving no successor to carry on business, from the date of death of the owner of the proprietorship business;

d) in case of a firm or an association of persons being dissolved, from the date of its dissolution;

e) in case a registered dealer has ceased to be liable to pay tax under the Act, from the date on which he ceased to be so liable;

(2)           Every registered dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration issued to him.

(3)           The application shall specify the date from which the dealer desires the cancellation of registration to take effect and the order of acceptance of Cancellation Application shall be in Form RU-02. Provided that the Commissioner by notice in writing served on the dealer, notifies the dealer of another date, the dealer’s registration shall cease on the date nominated by the dealer.

(4)           Where the Commissioner has cancelled the registration of a dealer under subsection (1) of section 23, the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.

(5)           Every registered dealer whose registration is cancelled under subsection  (1) of section 23 shall deliver to the Commissioner the certificate of registration by the date specified in Form RU-03. Provided that where a dealer has lodged an objection with the prescribed authority under section 75  against the cancellation of the registration, the dealer may retain the certificate pending resolution of the objection.

(6)           The Commissioner shall specify in the notice the date from which the cancellation of the registration takes effect.

Download Arunachal Pradesh VAT FORM Notice RU-03 As per Rule 19(4) and 25(4) of the Arunachal Pradesh Goods Tax Rules, 2005 Cancellation of registration. (Section 23):

Where the Commissioner has cancelled the registration of a dealer under subsection (1) of section 23, the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.

Cancellation of approval or permission. (Section 26):

Where the Commissioner has cancelled the approval or permission of a person under subsection (9) of section 26 , the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.

Download Arunachal Pradesh VAT FORM RU-02 As per Rule 19(3) of the Arunachal Pradesh Goods Tax Rules, 2005 Cancellation of registration. (Section 23):

The application shall specify the date from which the dealer desires the cancellation of registration to take effect and the order of acceptance of Cancellation Application shall be in Form RU-02. Provided that the Commissioner by notice in writing served on the dealer notifies the dealer of another date, the dealer’s registration shall cease on the date nominated by the dealer.