Download Uttarakhand Vat Form VIII

Download Uttarakhand  vat FORM VIII:Certificate of Tax Deducted At Source Under Section 35 Of The Uttarakhand Vat Act

As per Uttrakhand vat Rule 21 Provisions relating to Tax Deduction at source :

(1)Every dealer or person liable to recover tax by way of tax deduction at source under the provisions of section 35 of the Act, shall submit to the Assessing Authority for the quarter ending June30, September30, December31 and March 31 within a month of the expiry of the quarter concerned, a return in Form III (A) and the detailed information in respect of such payments and deductions in Annexure I thereof.

(2) Such dealer or person shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV (A) on or before December 31 in the succeeding assessment year, accompanied by proof of payment of the additional amount of  tax  admitted  as  due  and  interest  thereon  and  such  other  particulars,  documents  and statements as may be prescribed:

Provided that a dealer who ceases to carry on business during the course of a

financial year, shall file the final return in Form IV(A)  for the period of his business during the relevant year within 60 days from the date of cessation of business;

Provided further that the Assessing Authority may for adequate reasons to be recorded in writing, extend the time for filing such return.

(3)(a)Such dealer or a person shall issue to the dealer or the person concerned from whom tax has been deducted, a certificate in Form VIII regarding the amount of tax deducted.

(b)This Form, in duplicate, shall be issued by the Assessing Authority to the dealer/person who is liable to deduct tax at source. Such dealer / person shall issue the Original copy to the dealer / person from whom tax has been deducted.

(c)The Assessing Authority on receipt of the Original copy, shall treat the amount to have been deposited by the dealer / person  in whose favour the  certificate has been issued.

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Download Uttatakhand Vat Form VI

DOWNLOAD  UTTATAKHAND VAT FORM VI :Challan For Payment of Vat Act

As per Uttrakhand vat Rule 19 Manner of payment

(1) Unless otherwise expressly provided, any amount payable under the Act or the Rules as
tax, fee, penalty, interest, composition money, fine, sale proceeds or any other money shall be
deposited in any of the following manner along with challan in  Form VI in quadruplicate:

(a)        in  cash  in  any   treasury  or  sub-  treasury  or  State Bank  of  India  or  its

subsidiary Bank or any Public Sector Bank or any other Bank authorized by

Reserve Bank of India and notified by the State Government, authorized to

accept deposits under the Act, or

(b)        by draft drawn in favour of the depositor on such  bank , or

 

(c)           by  cheque either issued by the depositor to self on such  bank or drawn in his

favour on such bank .

(d)             by  book  transfer  in  case  of  Government    Departments,  if  so  desired

Provided further that no tax shall be deposited by book transfer where the

amount  relates  to  the  recovery  of  tax  by  way  of  tax  deduction   at  source  under  the provisions of Section 35 of the Act.

Explanation- Unless it is repugnant with subject or context, for the purposes of this rule and of other rules in this Chapter, ”bank” includes its branches also.

(2) If the cash amount, cheque or draft tendered for deposit by a person is in order, the bank
shall accept and acknowledge it under the signatures of the officer authorized for the purpose

and seal of the bank. In the acknowledgement, the amount deposited shall be mentioned in words and in figures both. The bank shall also put the serial number on the challan.

(3) The serial number shall be prefixed by alphabets to identify the name of the bank and its
branch.

(4) The two copies marked ”C” and “D” of the challan shall be returned to the depositor who shall submit the copy marked “C” to his assessing authority and retain the other copy marked “D” with him.

(5) At the end of each day every branch of the bank shall send two copies of the challan marked ‘A’ and ‘B’ retained by it to its link branch nominated for the purpose in that district or, as the case may be, circle, duly, stitched separately in the order of the challan number along with copies of the list of such challans.

(6) The link branch shall send one copy marked ”B” of the challan along with one copy of the list by the working day next following to the Assistant Commissioner of the district or as the case may be, the circle.

(7) The link branch of each bank shall send the copies marked ‘A’ of the challans along with
two copies of the list of such challans to the focal point branch of the State Bank of India
nominated for the purpose by following working day. The focal point branch shall send the
copies marked ‘A’ of the challan along with one copy of the list to the Treasury Officer by the
next working day.

(8)(a) In the first week of every month, the Assistant Commissioner shall send to the Officer in charge of the treasury or sub- treasury a statement in Form VII for verification.

(b) If any discrepancy is discovered at the time of verification, the Assistant Commissioner
shall  send  necessary records  to  the  treasury or  the  sub-  treasury for  reconciliation  of  the
accounts.

(c) The Assistant Commissioner shall send an intimation regarding the deposit of any amount to the officer or authority concerned to whose office the deposit relates.

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Download Uttarakhand Vat Form I

APPLICATION FOR REGISTRATION/VOLUNTARY REGISTRATION UNDER
SECTION 15 OR SECTION 16 OF THE UTTARAKHAND VALUE ADDED TAX ACT,
2005.

As per Uttrakhand vat Rule 7 Application for Registration:

(1)Every dealer who is required to be registered under section 15 or section 16 of the Act shall submit an application for registration under sub- section (2) of section 17 to the

Assistant Commissioner in Form I. The application shall be accompanied by copies of

passport size photographs of the proprietor, or each adult male partner of the firm, or of each adult male co-parcener of the Hindu Undivided Family, as the case may be, duly attested by a lawyer or a Gazetted officer, and shall be under the signature of –

(a) the proprietor or a person having due authority to act on behalf of such proprietor in case of an individual ; or

(b) the partner, in the case of a firm; or

(c) the karta, in the case of a Hindu Undivided Family ;or

(d) the Managing Director or any person authorized by the Board of Directors, in the case of a limited Company ;or

(e) the president or the secretary, in the case of a Society or Club or Association; or

(f) the Head of the Office or any other officer duly authorized by him, in the case of a department of a State Government or the Central Government ; or

(g) in any other case,by the dealer himself or by the principal officer, or any other officer,duly authorized by him,of the authority or body,as the case may be:

Provided that the Assessing Authority may require a dealer who is deemed to be a registered dealer as per provisions of sub-section (6) of section 15 of the Act, to furnished all or any information as per Form I above, and such dealer whenever so required shall furnish correct, complete and true information.

(2) A dealer who under the provisions of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation & Modification Order, 2002,holds a registration certificate or provisional registration certificate on the date immediately preceding the date of commencement of the Act and to whom sub-section (7) of section 15 of the Act applies, shall present application for Voluntary registration under the Act, to the Assistant Commissioner in Form I (A).

(3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.

(4)Each application for registration shall be accompanied by –

(a)(i)Attested copy of Partnership Deed and Letter of Authority from all the partners in favour of the applicant, in case of a Firm;

(ii)Attested copies of Article of Association and Memorandum of Association and Letter of Authority by the Board of Directors in favour of the applicant, in case of a Limited Company;

(iii)Attested copy of Resolution of Appointment as President or Secretary, in case of a society or club or association.;

(iv)Attested copy of deed or relevant document in case of a Trust, Receiver or Guardian of a minor or an incapacitated person:

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Download Uttarakhand Vat Form IV (A)

Download Uttarakhand vat FORM IV(A):Annual Return Of Tax Deducted At Source Under Section 35 Of The Uttarakhand Vat Act

As per Uttrakhand vat Rule 21 Provisions relating to Tax Deduction at source:

(1)Every dealer or person liable to recover tax by way of tax deduction at source under the provisions of section 35 of the Act, shall submit to the Assessing Authority for the quarter ending June30, September30, December31 and March 31 within a month of the expiry of the quarter concerned, a return in Form III (A) and the detailed information in respect of such payments and deductions in Annexure I thereof.

(2) Such dealer or person shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV (A) on or before December 31 in the succeeding assessment year, accompanied by proof of payment of the additional amount of tax admitted as due and interest thereon and such other particulars, documents and statements as may be prescribed:

Provided that a dealer who ceases to carry on business during the course of a financial year, shall file the final return in Form IV(A) for the period of his business during the relevant year within 60 days from the date of cessation of business;

Provided further that the Assessing Authority may for adequate reasons to be recorded in writing, extend the time for filing such return.

(3)(a)Such dealer or a person shall issue to the dealer or the person concerned from whom tax has been deducted, a certificate in Form VIII regarding the amount of tax deducted.

(b)This Form, in duplicate, shall be issued by the Assessing Authority to the dealer/person who is liable to deduct tax at source. Such dealer / person shall issue the Original copy to the dealer / person from who tax has been deducted.

(c)The Assessing Authority on receipt of the Original copy shall treat the amount to have been deposited by the dealer / person in whose favour the certificate has been issued.

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Download Uttrakhand Vat Form 1(C)

Download Uttrakhand vat FORM 1(C): Application for Registration for Casual Dealer under Uttarakhand Vat Act

As per Uttrakhand vat Rule 12 Special provisions relating to Casual Dealers:

(1) Where the period of business operation of a Casual Dealer in the State is 60 days or less,
he may at his option, submit to the Assessing Authority application for registration in Form I

(C) accompanied by satisfactory proof of deposit of fees prescribed under rule 8 , along with a declaration in Annexure I indicating the nature of goods, their value and such other relevant particulars of his business which he intends to conduct.

(2) Such a Casual Dealer shall deposit in cash the security as may be fixed by the Assessing Authority after giving such dealer a reasonable opportunity of being heard, and the amount of security shall not exceed the estimated liability to pay tax for one month or such lesser period for which the Casual Dealer is conducting the business.

(3)The Assessing Authority shall, after verification of information furnished to it under sub-
rule (1) and after the dealer deposits the security under sub-rule (2), allot a registration to
such Casual Dealer and its TIN shall be as per the provisions of sub- rule (9)of rule 9.

(4)The Assessing Authority may, after allotting registration number to such Casual Dealer, issue to him in limited number, as it may deem fit as per the genuine requirement of the dealer, Declaration Forms for import of goods in the State

(5) Such Casual Dealer shall intimate his gross turnover and taxable turnover of his sales for
every week ending on Sunday, to the Assessing Authority within 3 days of the end of the
relevant week and also submit proof of having deposited the due tax in the prescribed
manner.

(6) Such Casual Dealer shall submit to the Assessing Authority monthly return of his turnover
in Form III as per the provisions of rule 11 and shall also submit proof of having deposited
the total tax due less the amount of tax already deposited as per the provisions of sub-rule (5)
of this rule.

(7) Such Casual Dealer shall furnish to the Assessing Authority a final declaration of his turnover in Form IV within 7 days of the conclusion of his business, but before leaving the place. The dealer shall also furnish with the return –

(a) the proof of having deposited the balance amount of tax, if any ;

(b) complete account of Declaration Forms received and details of purchases made
through the Declaration Forms,

and shall surrender the unused Declaration Forms ;

(8) The Assessing Authority shall, after examination of the return furnished to it by such Casual Dealer under sub- rule (6), the Declaration Forms and its account, and the accounts maintained by the dealer, including the sale invoices issued, assess him to tax as soon as possible after the receipt of the return.

(9) Where the period of business of such Casual Dealer is spread over more than one financial year, the provisions of these rules shall apply separately for the periods falling in separate financial years.

(10) Where such a dealer intends to do business in the State again and the period does not exceed 60 days in the financial year, he shall not be required to deposit fees for registration in the subsequent period if his intended business is covered under the period for which fee has already been deposited:

Provided that where the period of business of such a dealer during a financial year
exceeds 60 days and he ceases to be a casual dealer, he shall apply for registration as a
regular dealer and shall be assessed to tax as a regular dealer for the whole year , but he shall
not be required to deposit fees for registration in the subsequent period if fee has already been
paid for the period.

(11) The Assessing Authority after adjusting any tax due from such Casual Dealer, refund the balance amount of security to him.

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Download UTTARAKHAND Vat Form-(B)

Download UTTARAKHAND VAT FORM-(B): Application For Renewal Of Certificate Of Registration Under The Uttarakhand Vat Act

As per Uttrakhand vat Rule 8 fees for registration and its renewal

(1)The dealer shall furnish along with the Application for Registration satisfactory proof of deposit of a fee of rupees two hundred:

Provided that in case of a dealer covered under sub- section (2) of section 15, no fees shall be payable if the dealer has already deposited the fees for the relevant period.

(2)If the dealer makes an application for registration after the expiration of the period prescribed, and submits along with the application for registration a satisfactory proof of deposit in addition to the fee specified in sub- rule (1), a late fee of one hundred rupees for every month of delay or part thereof, he shall be granted registration from the date he presents his application for registration.

(3) Subject to the provisions under section 17 of the Act, the registration granted to a dealer
shall remain in force if he deposits a fee of one hundred rupees in the prescribed manner,
along with an application in Form I (B), before the commencement of the assessment year to which the fee relates, failing which the certificate of registration shall cease to remain in
force:

Provided that if the dealer deposits such fee after the commencement of the assessment year to which the fee relates together with a late fee of one hundred rupees for every month of delay or part thereof, his registration shall be renewed from the date he deposits the renewal fees;

Provided further that the registration granted to a dealer shall remain in force so long
as the dealer continues to be liable to registration under the Act, if the dealer deposits an
amount of one thousand rupees in lump sum as renewal fee in the prescribed manner
before the renewal of registration becomes due and the provisions of the preceding proviso
shall apply mutatis mutandis, to such lump sum deposit as it applies to deposit for annual
renewal.

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Download Uttrakhand Vat Form IV

Download Uttrakhand vat FORM IV: Annual Return Of Turnover Of Sales And Purchases

As per Uttrakhand vat Rule 12 Special provisions relating to Casual Dealers:

(1) Where the period of business operation of a Casual Dealer in the State is 60 days or less,
he may at his option, submit to the Assessing Authority application for registration in Form I

(C) accompanied by satisfactory proof of deposit of fees prescribed under rule 8 , along with a declaration in Annexure I indicating the nature of goods, their value and such other relevant particulars of his business which he intends to conduct.

(2) Such a Casual Dealer shall deposit in cash the security as may be fixed by the Assessing Authority after giving such dealer a reasonable opportunity of being heard, and the amount of security shall not exceed the estimated liability to pay tax for one month or such lesser period for which the Casual Dealer is conducting the business.

(3)The Assessing Authority shall, after verification of information furnished to it under sub-
rule (1) and after the dealer deposits the security under sub-rule (2), allot a registration to
such Casual Dealer and its TIN shall be as per the provisions of sub- rule (9)of rule 9.

(4)The Assessing Authority may, after allotting registration number to such Casual Dealer, issue to him in limited number, as it may deem fit as per the genuine requirement of the dealer, Declaration Forms for import of goods in the State

(5) Such Casual Dealer shall intimate his gross turnover and taxable turnover of his sales for
every week ending on Sunday, to the Assessing Authority within 3 days of the end of the
relevant week and also submit proof of having deposited the due tax in the prescribed
manner.

(6) Such Casual Dealer shall submit to the Assessing Authority monthly return of his turnover
in Form III as per the provisions of rule 11 and shall also submit proof of having deposited
the total tax due less the amount of tax already deposited as per the provisions of sub-rule (5)
of this rule.

(7) Such Casual Dealer shall furnish to the Assessing Authority a final declaration of his turnover in Form IV within 7 days of the conclusion of his business, but before leaving the place. The dealer shall also furnish with the return –

(a) the proof of having deposited the balance amount of tax, if any ;

(b) complete account of Declaration Forms received and details of purchases made
through the Declaration Forms,

and shall surrender the unused Declaration Forms ;

(8) The Assessing Authority shall, after examination of the return furnished to it by such Casual Dealer under sub- rule (6), the Declaration Forms and its account, and the accounts maintained by the dealer, including the sale invoices issued, assess him to tax as soon as possible after the receipt of the return.

(9) Where the period of business of such Casual Dealer is spread over more than one financial year, the provisions of these rules shall apply separately for the periods falling in separate financial years.

(10) Where such a dealer intends to do business in the State again and the period does not exceed 60 days in the financial year, he shall not be required to deposit fees for registration in the subsequent period if his intended business is covered under the period for which fee has already been deposited:

Provided that where the period of business of such a dealer during a financial year
exceeds 60 days and he ceases to be a casual dealer, he shall apply for registration as a
regular dealer and shall be assessed to tax as a regular dealer for the whole year , but he shall
not be required to deposit fees for registration in the subsequent period if fee has already been
paid for the period.

(11) The Assessing Authority after adjusting any tax due from such Casual Dealer, refund the balance amount of security to him.

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