Category: Haryana

Download Haryana VAT FORM VAT-R4A Form of return to be furnished by a Contractee

As per Haryana VAT Rule 16(1)

Download Haryana VAT FORM VAT-R4 Form of return to be furnished by a Procurement Agency containing details of advance tax deducted from commission agents

As per Haryana VAT Rule 16(1)

Download HARYANA VAT Form VAT – G1: Registration Certificate under section 11 of the Haryana Value Added Tax Act, 2003

As per Haryana VAT Rule 11(4) (7) & (9)

Where the assessing authority is satisfied, if necessary after making an enquiry, that the information furnished to him in application in Form VAT-A2 is complete and correct and that the dealer is genuine, he shall issue to the dealer a certificate of registration under the Act in Form VAT-G1 which shall be valid from the appointed day and where the assessing authority finds otherwise after affording a reasonable opportunity of being heard to the applicant, he shall by order in writing specifying reason(s) therefor reject the application. The order of rejection shall take effect, in case of a dealer who held certificate of registration under the Act of 1973 from the date of

the order, and in other cases from the appointed day without prejudice to the decision that may be taken on his application under the Act of 1973.

When the appropriate assessing authority, after making such enquiry as he may think necessary, is satisfied that the applicant is a bonafide dealer and has correctly given the requisite information, that he has deposited the registration fee in full into the appropriate Government treasury, that he has furnished the security if demanded under section 12 and that the application is in order, he shall register the dealer and shall issue to him a certificate of registration in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the date of commencement of the liability to pay tax whichever is later.

The name of every dealer to whom a registration certificate has been issued under this rule or rule 12 shall be entered along with other particulars of his business in a register in Form VAT-G2.

Download HARYANA VAT FORM VAT- M1: Form of memorandum of appeal to the appellate authorities other than the Tribunal, under section 33 of the Haryana Value Added Tax Act, 2003

As per Haryana VAT Rule 63

(1) Every memorandum of appeal shall be written on standard water marked judicial paper and affixed with court fee stamps of the value as specified in rule 77.

(2) The memorandum of appeal to the appellate authority other than the Tribunal shall be in Form VAT-M1 and that to the Tribunal in Form VAT-M2 verified in the manner specified therein.

(3) The memorandum in Form VAT-M1 shall be accompanied by two spare copies thereof and three copies of the order appealed against one of which shall be authenticated or certified; and that in Form VAT-M2 by four spare copies thereof, five copies of the order appealed against, one of which shall be authenticated or certified, and five copies of the original order one of which shall be authenticated or certified

unless the omission to furnish copies of the order appealed against is explained to the satisfaction of the appellate authority.

(4) The memorandum of appeal shall either be presented by the appellant or his authorised agent to the appellate authority or be sent to the said authority by registered post in which case the date of presentation of the appeal shall be the date of receipt in the office of the appellate authority.

Explanation: – For the purposes of this rule, the expression “authenticated copy” means a duplicate copy of the order duly signed by the authority passing such order.

Download HARYANA VAT Form VAT-D1: Form of Declaration

As per Haryana VAT Rule 17(1)

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.

Download HARYANA VAT Form VAT- N1: Notice under section 14 (2) (b) of the Haryana Value Added Tax, 2003

As per Haryana VAT Rule 16(1)

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.

Download HARYANA VAT FORM VAT- C1: CHALLAN

As per Haryana VAT Rule 35

(1) Any person who has to pay any amount due under this Act shall present a duly filled in challan in form VAT-C1 in quintuplicate along with the amount to be deposited either in cash or through a crossed bank draft or pay order in favour of the assessing authority, drawn on Scheduled Bank with a branch at the headquarters of the assessing authority or at the head office of the business of the dealer or at the branch office separately registered under the Act, to the Bank authorised to receive the money on account of the State Government. There the money will be received and credited to the proper head of account and an acknowledgement granted to the depositor by returning to him the original challan and the fifth copy of the challan. The other three copies of the challan having been retained by the Bank will be forwarded to the Treasury officer with the daily account. The Treasury officer will forward the duplicate copy to the officer incharge of the district concerned and retain the triplicate copy in his office. He will send the fourth copy to the Audit Office.

(2) Any amount due under the Act may also be paid by submitting a refund adjustment order in Form VAT-G9 or interest payment order in Form VAT-G10 to the assessing authority.

(3) In exceptional circumstances payment of any amount due under the Act may also be received in cash by the Commissioner or by an officer appointed to assist him under sub-section (1) of section 55 of the Act against receipt in Form VAT-G4:

Provided that any payment received under the foregoing provision, shall be deposited into the Government treasury on the same or the next working day in the name of the person making the payment.

Download HARYANA VAT FORM VAT-A1: Application for the Grant of Registration under Section 11 of the Haryana Value Added Tax Act

As per Haryana VAT Rule 11(5)

(1) Every dealer, who held a certificate of registration under the Act of 1973 before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.

(2) Every dealer, whose application for registration under the Act of 1973 was pending for decision before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall be deemed to have failed to apply for

registration under the Act.

(3) Application in Form VAT-A2 furnished under sub-rule (1) or sub-rule (2) shall be signed (i) in the case of a proprietorship by the proprietor, (ii) in the case of a partnership by all the partners, (iii) in the case of an HUF by the Karta, (iv) in the case of a society by the chairman, secretary or an officer of the society managing the business, (v) in the case of a company by the chairman, managing director, a director or a principal officer of the company managing the business, (vi) in the case of a Government Department by the Head of the Department or any other officer duly

authorised in writing by him, and (vii) in the case of an association of persons or a club by a person managing the affairs of the association or the club duly authorised by the members in this behalf.

(4) Where the assessing authority is satisfied, if necessary after making an enquiry, that the information furnished to him in application in Form VAT-A2 is complete and correct and that the dealer is genuine, he shall issue to the dealer a certificate of registration under the Act in Form VAT-G1 which shall be valid from the appointed day and where the assessing authority finds otherwise after affording a reasonable opportunity of being heard to the applicant, he shall by order in writing specifying reason(s) therefor reject the application. The order of rejection shall take effect, in case of a dealer who held certificate of registration under the Act of 1973 from the date of the order, and in other cases from the appointed day without prejudice to the decision that may be taken on his application under the Act of 1973.

(5) An application for registration under sub-section (2) of section 11 shall be made by the dealer to the appropriate assessing authority in For VAT-A1 along with deposit of one hundred rupees in the appropriate Government treasury or the Court fee worth one hundred rupees duly affixed thereon on account of registration fee, within a period of fifteen days from his becoming liable to pay tax under the Act. The application shall be signed by the same person(s) as specified in sub-rule (3) in case of an application in Form VAT-A2.

(6) If the appropriate assessing authority finds that the application is not in order or the particulars contained in the application are not correct and complete or the applicant is not a bonafide dealer or has not complied with any direction given to him by it within the specified time, he may reject the application after giving the dealer an opportunity of being heard.

(7) When the appropriate assessing authority, after making such enquiry as he may think necessary, is satisfied that the applicant is a bonafide dealer and has correctly given the requisite information, that he has deposited the registration fee in full into the appropriate Government treasury, that he has furnished the security if demanded under section 12 and that the application is in order, he shall register the dealer and shall issue to him a certificate of registration in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the date of commencement of the liability to pay tax whichever is later.

(8) Every certificate of registration shall bear a unique number to be known as TIN (taxpayer’s identification number).

(9) The name of every dealer to whom a registration certificate has been issued under this rule or rule 12 shall be entered along with other particulars of his business in a register in Form VAT-G2.

(10) The appropriate assessing authority shall issue to the registered dealer an attested copy of the registration certificate for every branch enumerated therein.

(11) A registered dealer may, on application, obtain from the appropriate Assessing Authority on deposit of a fee of fifty rupees in the appropriate Government Treasury or with a court fee stamp worth fifty rupees, duly affixed thereon, a duplicate copy of the registration certificate which had been issued to him and which may have been lost, destroyed or defaced.

(12) The certificates of registration shall be displayed prominently at the place of business and at each branch to which it relates.