Category: Arunachal Pradesh

Download Arunachal Pradesh VAT FORM RU-01 Certificate of Registration under Arunachal Pradesh Goods Tax Act, 2005 As per Rule 17 of the Arunachal Pradesh Goods Tax Rules, 2005 Certificate of registration. (Section 20):

(1)           The certificate of registration shall be in Form RU-01 .

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

(3)           The Commissioner shall grant single registration to a dealer who has, within Arunachal Pradesh, more than one place of business. Every registered dealer shall retain the certificate of registration at its principal place of business.

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

(5)           The Commissioner shall issue a certificate of registration to every dealer who is registered by virtue of section 25 .

(6)           Pending the issue of the certificate pursuant to sub-rule (5), a certificate of registration issued to a dealer who is registered under the Arunachal Pradesh Sales Tax Act 1999 as in force in Arunachal Pradesh, immediately before the date notified under sub-section (4) of section 1 shall be treated as conclusive evidence that the person is registered for the purposes of section 25.

Download Arunachal Pradesh VAT FORM NOTICE RN-01 As per Rule 16, 18, 19, 21,22,26  of the Arunachal Pradesh Goods Tax Rules, 2005 Processing application for registration as a dealer. (Section 20):

(1)  A notice issued to an applicant for registration as a dealer for the purposes of subsection (3) of section 20 shall be in Form RN-01 and shall be served on the applicant in the prescribed manner.

(2) 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.

Application for Approval as a Road Transporter. (Section 26(1)):

(1)           An application for approval as an Approved Road Transporter shall be made in Form TR-01.

(2)           The following supporting documents shall be furnished along with the application for approval as an Approved Road

Transporter:

(a)           proof of the occupation of the premises in Arunachal Pradesh in any of the following forms:

(i)            a photocopy of an electricity bill in the name of the applicant for the warehouse premises; or

(ii)           a photocopy of a telephone bill in the name of the applicant for the warehouse premises; or

(iii)          a photocopy of the lease of premises he is operating from.

(b)           a photocopy of the applicant’s STA permit valid for carriage of goods in Arunachal Pradesh.

(c)           proof of turnover.

Application for permission to operate a Approved Warehouse. (Section 26(5)):

(1)           An application for permission to operate a Approved Warehouse shall be made in Form WA-01.

(2)           The following supporting documents shall be furnished along with the application to operate a Approved Warehouse:

(a)           a complete floor plan for each premises which the person proposes to operate as its Approved Warehouse; and

(b)           proof of the occupation of the premises in Arunachal Pradesh in any of the following forms:

(i)            a photocopy of an electricity bill in the name of the applicant for the warehouse premises; or

(ii)           a photocopy of a telephone bill in the name of the applicant for the warehouse premises; or

(iii)          a photocopy of the lease of premises he is operating from.

(3)           For the purposes of subsection (6) of section 26, the conditions with which a person seeking permission to operate a Approved

Warehouse must comply are:

(a)            the person must keep goods on which tax under subsection (1)(b) of section 3 has not been paid physically separate from the other goods in his possession; and

(b)           the person must keep goods on which tax under subsection (1)(b)  of section 3 has not been paid secure from theft, loss or destruction.

Declaration of name of manager of business. (Section 96):

(1)           The information required under section 96  shall be notified to the Commissioner in Form RF-01 at the time of application for registration.

(2)           When the person named in Form RF-01 dies or is changed, the dealer shall notify the Commissioner within thirty days from the death or change in Form RF-02.

(3)           An Approved Road Transporter and the operator of an Approved Warehouse shall notify the Commissioner of the name of a designated manager at the time of application for approval or permission in Form TR-01 and WA-01  respectively.

(4)           When the person declared as managar dies or is changed, the Approved Road Transporter or operator of an Approved
Warehouse shall notify the Commissioner within thirty days from the death or change in Form TR-02 and WA-02 respectively.

Download Arunachal Pradesh VAT FORM RF-01 Checklist of Supporting Documents As per Rule 15 of the Arunachal Goods Tax Rules, 2005 Application for registration as a dealer. (Section 20): An application for registration as a dealer shall be made in Form RF-01 within a period of 30 days from the date of his becoming liable to pay tax under the Act.

Download Arunachal Pradesh VAT FORM PR-01 Certificate of Enrolment as a Goods Tax Practitioner As per Rule 78 of the Arunachal Pradesh Goods Tax Rules, 2005 Qualifications to be possessed by Goods Tax Practitioner. (Section 83):

(1)           A Goods tax practitioner referred to in section 83 shall be eligible to have his name entered in the list, if –

(a)           He possesses any of the qualifications specified in rule 50 or rule 51 of the Income Tax Rules, 1962, as amended from

time to time; or

(b)           He –

(i)            was formerly an employee of the Sales Tax Department or Goods Tax Department;

(ii)           Held during service in the department an office not lower in rank than that of a Goods Tax Officer for not

Less than seven years; and

(iii)          Is, in the opinion of the Commissioner, a fit and proper person to appear or act in proceedings under the Act and these rules.

(2)           A person referred to in subrule (1)(b) shall not be eligible to appear before the prescribed authority on behalf of a person for a period of one year after he ceased to be an employee of the Department.

(3)           A person who wishes to have his name entered in the list referred to in sub-section (1) (c) of section 83 , shall –

(a)           apply to the Commissioner in writing;

(b)           pay the prescribed fee; and

(c)           submit with his application documentary evidence of his eligibility.

(4)           The Commissioner shall maintain a register of all persons whose names are entered under the procedure in this rule.

(5)           The Commissioner shall issue an enrollment Certificate in Form PR-01 to the person enrolled under this rule.

(6)           The enrollment under this rule shall be valid for ten years from the date of issue.

Download Arunachal Pradesh VAT FORM FU-05 As per Rule 53 of the Arunachal Pradesh Goods Tax Rules, 2005 Special mode of recovery. (Section 47): For the purposes of section 47, the Commissioner shall serve on the person in the prescribed manner Form FU-05 notifying the person of the requirement to pay an amount to the Commissioner.

Download Arunachal Pradesh VAT FORM FU-04 As per Rule 49 of the Arunachal Pradesh Goods Tax Rules, 2005 Commissioner’s assessment of tax, interest or imposition of penalty. (Section 34):

(1)           Where the Commissioner makes an assessment of tax, interest or penalty under section 34 or section 35, the Commissioner shall record the final order of assessment using Form FU-04.

(2) Form FU-04 is also the notice of the assessment and shall be served on the person in the prescribed manner.

(3) Upon making the assessment under sub-rule (1), the Commissioner may serve a notice of demand on the person liable to pay the amount mentioned in the assessment order in Form FU-04 and shall be served in the prescribed manner.

(3) The Commissioner may make assessment of tax for each of the tax period or part thereof, or may make a consolidated assessment of tax for the year.

Download Arunachal Pradesh VAT FORM FU-03 Form of Recovery Certificate As per Rule 51 of the Arunachal Pradesh Goods Tax Rules, 2005 Recovery of Government dues. (Section 45):

(1)           In case of any amount recoverable in terms of sub-section (2) of section 45 the Commissioner shall issue to the Collector a recovery certificate in Form FU-03.

(2)           The Collector shall intimate to the Commissioner the amount recovered by him together with date thereof.

(3)           Without prejudice to the provisions of sub-section (4) of section 58 , if at any time after the recovery proceedings have been commenced by the Collector the defaulter dies, the recovery proceedings may be continued against the legal representative.

(4)           Any amount recoverable under Chapter VII shall be recovered in the same manner as provided in sub-rules (1) to (3).

Download Arunachal Pradesh VAT FORM FU-02 As per Rule 48 of the Arunachal Pradesh Goods Tax Rules, 2005 Refund of tax for embassies, officials, international and public organisations (Section 43):

(1) Conditions  of Refund:Subject to sub-rule (2), an organisation listed in the Sixth Schedule (in this rule called “the organisation”) may apply for the refund of the tax borne by it or by a qualified person on the purchase of goods if:

(a) the goods are purchased by the organisation or the qualified person;

(b) the goods (other than petrol, diesel and other fuels) are for the official use of the organisation or are for the personal use of the qualified person as detailed in the Sixth Schedule;

(c)  each purchase relates to –

(i)            taxable goods purchased from a registered dealer in a single transaction recorded on a single tax invoice, of

a value greater than Rupees 1,000; or

(ii)           an import above a value of Rupees 10,000 but not including non-taxable imports;

(d) such other restrictions or conditions as may be notified by the Commissioner have been satisfied.

(e) the goods are for official use by the organisation or for personal use by eligible members of its staff;

Provided that, where the goods are not used or consumed by the organisation or its eligible staff making the application, no
refund shall be made, unless the goods have been disposed of (other than by way of sale) to another organisation in Schedule
VI ; and

(f) an authorised official of the organisation agrees, in writing, at the time of making the application for the refund, to repay to the Commissioner the amount of the refund granted if the condition at paragraph (c) is violated.

(2)Form.  A claim for a refund of tax under section 43  shall be made using Form FF-06.  The form –

(a)           will be furnished by the organisation on behalf of itself and every qualified person attached to the organisation for whom a refund of tax may be claimed;

(b)           shall report the transactions occurring in the prior quarter for which a refund of tax is claimed; and

(c)           shall be an exhaustive report of all the claims for a refund of tax of the organisation and every qualified person attached to the organisation.

Explanation.- For the purpose of this rule, the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim.

(3) Signing of Form. The form shall be signed by the Chief of the Organisation or a person duly authorized by him. In case the form is signed by an authorized signatory, the form shall be accompanied by the letter of authorization.

(4) Time of filing.  A claim for a refund of tax may be made for each quarter. The Form FF-05 should be filed within a period of 28 days from the end of the relevant quarter covering all purchases for which the tax invoices have been issued in that quarter.

(5) Place of lodgement.  An application for refund made under this rule shall be lodged only at the Office of the Commissioner of Arunachal Pradesh Goods Tax.

(6)Refund when due.  Where an application for refund is made by an embassy or a diplomat eligible to file such application in the
prescribed form, manner and time, the refund shall be due within 30 days from the day when the Commissioner receives the
application.

(7) When the Commissioner is satisfied, after such scrutiny of documents and such enquiries as he considers necessary, that a refund is admissible, he shall determine the amount of the refund due and record an order in Form FU-02 sanctioning the refund and recording the calculation used in determining the amount of refund ordered.

(8) Manner of payment.  The amount of any refund shall be paid to a single account with a bank nominated by the organisation and
any deposit made by the Commissioner to the account shall be deemed to be paid to the organisation and to every qualified person.

(9) A refund made to the organisation shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a payment.

(10) Subject to the restrictions and conditions notified by the Commissioner, for the purposes of this rule, a “qualified person” means a person referred to in Sixth Schedule .

(11) The organisation claiming a refund under this rule shall be required to retain all tax invoices based on which such refund is claimed for a period of 1 year from the date on which the refund is made.

Download Arunachal Pradesh VAT FORM FU-01 As per Rule 47 of the Arunachal Pradesh Goods Tax Rules, 2005 Refund of excess payment. (Section 40):

(1)           A claim by a registered dealer for a refund in cash for an amount in respect of tax which is claimed to be due to a person under the Act shall be made either in the Return Form FF-01 or in Form FF-09.

(2)           Where a person claims that he is entitled to refund of tax because of sub-section (6) of section 23 , he shall specify the amount sought to be refunded in Form FF-01 or Form FF-09.

(3)           A claim for the refund in cash of any other amount which a person claims is due to him under the Act may be made by the person in writing stating fully and in detail the grounds upon which the claim is made in Form FF-09.

(4)          When the Commissioner is satisfied, after such scrutiny of accounts and such enquiries as he considers necessary, that a refund is admissible, he shall determine the amount of the refund due and record an order in Form FU-01 sanctioning the refund and recording the calculation used in determining the amount of refund ordered.

(5)          Where a refund order is issued under sub-rule (5), the Commissioner shall simultaneously record and include in the order any amount of interest payable under sub section (1) of Section 44  for any period for which interest is payable.

(6)           The Commissioner shall forthwith serve on the person in the prescribed manner a cheque for the amount of amount of tax, interest, penalty or other amount to be refunded and a copy of the refund order in Form FU-01.

Download Arunachal Pradesh VAT FORM FT-01 As per Rule 41 & 42 of the Arunachal Pradesh Goods Tax Rules, 2005 Statement for Transitional Input Tax Credit. (Section 15):

(1) Form.  Where, upon the commencement of this Act, a registered dealer wishes to claim a tax credit for opening stock held on the notified date under section 15 , the dealer shall furnish the required statement in Form FT-01.

(2) Time of filing.  The statement shall accompany any return in Form FF-01 that is filed by the dealer within 4 months of the notified date.

Return for stock on hand at Transition. (Section 15):

(1) Form.  Where a person is liable under the Act, to pay tax on the closing  of  trading stock, raw materials, packaging materials for trading stock and finished goods, which had not suffered tax under the Arunachal Pradesh Sales Tax Act 1999, he shall furnish a statement in Form FT-01.

(2) Time of filing.  The return under this Rule shall be furnished within 60 days of the commencement of this Act and shall be accompanied by a receipt indicating proof of payment of the tax.