Amendment to Value added tax rules 2005
GO.Ms.No.109 dt.19.2.2013
NOTIFICATION
In exercise of the powers conferred by section 78 of the
Andhra
Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5
of 2005), the Government of Andhra Pradesh hereby makes the following amendment
to the Andhra Pradesh Value Added Tax Rules, 2005 issued in G.O.Ms.No.394, Revenue
(CT-II) Department, Dt.31-03-2005 as published in the Rules
Supplementary to Part-I Extraordinary Issue of the Andhra
Pradesh Gazette No.29, Dt.20-04-2005, and as subsequently amended from time to
time.
2. The amendment shall be deemed to have come into force
on and from the 20th February, 2013.
AMENDMENT
In the said rules,-
1. After sub-rule (5) of rule 67, the following shall be
added, namely,-
“(6) Any industrial unit that availed deferment of tax
under any order issued by the Government either before or after the
commencement of the Act, may be allowed to pay the net
present value of such deferred tax availed by such
industrial unit
by calculating the same at a discounted rate, as may be
prescribed by the Government from time to time by way of
a
notification.
(7) The industrial unit, opting for prepayment of
deferred tax under
sub-rule (6) may file an application exercising its
option before
the Commissioner.
(8) On receipt of the application from the industrial
unit exercising the option for prepayment of deferred tax under sub-rule (6),
the Commissioner may accept such prepayment of the deferred tax”.
-------------------------------
The
Andhra Pradesh Value Added Tax Rules, 2005 – Amendments to certain Rules –Notification
– Issued.
===========================
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No 33 Dated
21-01-2013.
Read
the following:
ORDER:-
The appended Notification will be published in an Extraordinary Issue
of the Andhra Pradesh Gazette Dated: 23rd January, 2013.
2. The Commissioner of Printing, Stationery and
Stores Purchase, Andhra Pradesh, Hyderabad is requested to supply 100 copies of
the notification to this Department and 300 copies to the Commissioner of
Commercial Taxes, Hyderabad.
(BY
ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
ASUTOSH MISHRA
PRINCIPAL SECRETARY TO GOVERNMENT
NOTIFICATION
In exercise of the
powers conferred by section 78 of the Andhra Pradesh Value Added Tax Act, 2005
(Andhra Pradesh Act No.5 of 2005), the Government of Andhra Pradesh hereby
makes the following amendments to the Andhra Pradesh Value Added Tax Rules,
2005 issued in G.O.Ms.No.394, Revenue (CT–II) Department, Dated:31-03-2005 and
published in the Rules Supplementary to Part-I Extraordinary Issue of the
Andhra Pradesh Gazette No.29, dt.20-04-2005, and as subsequently amended from
time to time.
2. In these amendments -
(i) rule 1 and rule 2 shall be deemed to have
come into force with effect on and from
20-04-2012.
(ii) rule
5 shall be deemed to have come into force with effect from 01-05-2009.
(iii)
sub-rules I, II, III, clauses (a), (c), (d) and (e) of sub-rule IV of rule 6, rule
13, rule 18, rule 19 and rule 22 shall be deemed to have come into force with
effect from 15-09-2011.
(iv) sub-rule(i)
of rule 7, clause (ii) of sub-rule III of rule 9 and rule 14 shall be deemed to
have come into force with effect from 01-04-2005.
(v) sub-rule
(ii) of rule 7 and rule 11 shall be deemed to have come into force with effect
from 01-04-2009.
(vi) clause
(b) of sub-rule IV of rule 6, rule 8, sub-rule I, sub-rule II, clauses (i) and
(iii) of sub-rule III of rule 9, rule 23 and rule 24 shall be deemed to have
come into force with effect from 14-09-2011.
(vii)
rule 12 and rule 21 shall be deemed to have come into force with effect from 24-09-2008.
(viii)
The remaining rules shall come into force on and from the date of Notification of these rules.
AMENDMENTS
In the said rules:
1.
in rule 4, in sub-rule (3), for the words, “five lakhs”, the
words, “Seven Lakhs and Fifty Thousand” shall be substituted.
2. in rule 5, in sub-rule (1), in clause (c),-
(i)
in sub-clause (i), for the words “five lakhs”, the words, “Seven
Lakhs and Fifty Thousand” shall be substituted.
(ii)
in sub-clause (ii), for the words, “five lakhs”, the words, “Seven
Lakhs and Fifty Thousand” shall be substituted.
3. in rule 6,
(i) for sub-rule(1), the
following shall be substituted, namely,-
“
(1) The VAT or TOT (i.e., TIN or GRN) registration
shall take effect from the first day of the calendar month, in which the
application for registration is filed before the authority prescribed.”
(ii) for sub-rule(2), the following shall be substituted, namely,-
“
(2)In the case of the dealers liable for VAT Registration under sub- section
(4) of section 17, the VAT registration shall take effect from the date of
commencement of the Act”.
(iii) sub-rule(3) and illustrations under
rule 6 shall be omitted.
4. all illustrations
under rule 7 shall be omitted.
5. in
rule 16, sub-rule (7) shall be omitted.
6. in
rule 17,
I.
in sub-rule (1),-
(a) in clause (a), for
the words and figures “sub-rule (2), (3) and (4) of this rule”, the words and
figures, “sub-rule (2) and (4) of this rule” shall be substituted.
(b) in clause (b), for the words and figures
“ninety percent (90%)”, the words and figures, “Seventy Five Percent (75%)”
shall be substituted.
II for sub-rule (2), the following shall be
substituted, namely,-
III
sub-rule (3) shall be omitted.
IV in sub-rule (4),-
(a) in clause (b), for the words, “the VAT dealer”, the following words shall
be substituted, namely,-
“Before the commencement of the execution of the
work the VAT dealer”
(b)in clause (d), for
the words and figures “four percent (4%)” , the words and figures, “five
percent (5%) shall be substituted.
(c) for clause (e), the following shall be substituted, namely,-
“(e) The VAT dealer, executing a contract mentioned
in clause (a) of this sub-rule, shall calculate the tax due at the rate of 5% of the 25% of the total consideration or
the market value fixed for the purpose of the Stamp Duty, whichever is higher,
and shall enter such details in Form VAT 200, filed for the month in which the
sale of such property is concluded and registered. The tax due shall be paid with the return in
Form VAT 200 and the particulars of payment of tax made directly or through the
sub registrar shall be reported in the relevant columns in Form VAT 200”.
(d)for clause (i), the
following shall be substituted, namely,-
“(i)
the payment of tax due, as mentioned in clause (e), shall be made by way of
treasury challan and the challan shall be presented at the time of registration
of property to the Sub-Registrar, who is registering the property, duly
furnishing the TIN No. of the dealer and the full address of the Commercial Tax
Officer/Assistant Commissioner concerned, on the reverse of the challan. The Sub-Registrar shall send the challans,
received in a particular week to the Commercial Tax Officer/Assistant
Commissioner concerned, before the end of immediately succeeding week”.
(e) after clause (i),
the following new clause shall be added, namely,-
“(j)
Where a sub-contractor avails exemption under proviso to the clause (d) of
sub-section (7) of section 4 of the Act, he shall produce the copy of the Form
VAT 250, filed by the contractor as evidence that the contractor has opted for
composition in respect of the specific work.”
7. after
rule 17, the following rules shall be inserted, namely,-
(i)
“17A.
Treatment of the dealers who exercised option under sub-section (8B) of section
4 of the Act.
(a) Every dealer, who
opts to pay tax under sub-section (8B),
shall register himself as VAT dealer.
(b) The VAT dealer in
clause (a) shall notify to the prescribed authority his intention to avail
composition under sub-section (8B) of section 4 of the Act in Form VAT 250.
(c) Any dealer, who
opts to pay tax by way of composition under sub-section (8B) of section 4 of
the Act, shall pay the tax @5% on the total amount, received or receivable by
him.
(d) The Form VAT 250
shall be submitted by the dealer within 30 days from the commencement of the
business and then onwards by the end of the month of April every year.
Provided
that the dealers, who are already registered, may file the Form VAT 250, within 60 days from the date of this
notification with retrospective effect from the date of incorporation of sub-section
(8B) of section 4 of the Act.
(e) The dealers exercising option to pay tax
under this
Rule
shall not be eligible to claim input tax credit and shall
not be eligible to issue tax invoices;
(ii)
17B.
Treatment of the printers who exercised option under sub- section (11) of section
4 of the Act.
(a) Every dealer, who
opts to pay tax under sub-section (11) of section 4 of the Act, shall register
himself as VAT dealer.
(b) The VAT dealer
mentioned in clause (a) above, shall notify to the prescribed authority his
option to pay tax under composition in Form VAT 250.
(c) The Form VAT 250
shall be submitted by the dealer within Thirty (30) days from the commencement
of the business and then onwards by the end of the month of April every year.
Provided
that the dealers, who are already registered, may file the Form VAT 250 within
60 days from the date of this notification with retrospective effect from the
date of incorporation of sub-section (11) of section 4 of the Act.
(d) The VAT dealer,
mentioned in clause (a) above, shall pay tax @5% on 60% of the total value of
consideration, received or receivable.
(e) The dealers
exercising option to pay tax under this rule shall not be eligible to claim
input tax credit.”
8. in
rule 18,
I in sub-rule (1),-
(a) in clause (a), for
the words and figures “4% or 2%”, the words and figures, “5% or 2.5%”, shall be
substituted.
(b)
in clause (b),
(i)
against the entry at Sl.No.(I), for the expression, “4%”, the expression, “5%”
shall be substituted.
(ii)
against the entry at Sl.No.(II), for the expression, “2%”, the expression, “2.5%”,
shall be substituted.
(c) for clause (bb),
the following shall be substituted, namely,-
“(bb)
In case of works, where tax is provided at the rate prescribed under section
22(3-A) of the Act over and above the estimated value of the contract and executed
for the Government or the Local Authorities, the VAT dealer shall obtain Form
501 with unique ID from the Assistant Commissioner / Commercial Tax Officer,
concerned, and supply the same to the Government contractee. The contractee shall complete Form 501,
supplied by the contractor, indicating the TIN of the contractor, the amount of
tax deducted at source and the details of the related contract and supply the
same to the contractor within fifteen days from the date of each payment.
(bc)
In case of works, other than those falling under clause (bb) of this rule, the
VAT dealer shall obtain Form 501A with unique ID from the Assistant
Commissioner / Commercial Tax Officer concerned, and supply the same to the
contractee. The contractee shall complete Form 501A, supplied by the
contractor, indicating the TIN of the contractor, the amount of tax deducted at
source and the details of the related contract and supply the same to the
contractor within fifteen days from the date of each payment.
(bd)
The contractor shall submit Form VAT 501 or 501A, as the case may be, duly
certified by the contractee together with Form VAT 200 by 20th of the month, following the month in
which the payment was received;”
II in
sub-rule (3), in clause (a), for the expression, “4%”, the
expression, “5%” shall be
substituted.
III after sub-rule (3), the following shall be
added, namely,-
9.
in rule 20,-
I in sub-rule (8),-
(i)
in clause (a), for
the expression, “10.5%”, the expression, “9.5%” shall be substituted.
(ii)
in clause (b),
for the expression, “4%”, wherever occurs, the expression, “5%”, shall be
substituted.
II in sub-rule (9),-
(i) in clause
(a), for the expression, “10.5%”, the expression, “9.5%”, shall be substituted.
(ii) in clause (b), for the expression, “4%”,
wherever occurs, the expression, “5%”, shall be substituted.
III in sub-rule
(10),-
(i) in clause
(a), for the expression, “10.5%”, the expression, “9.5%”, shall be substituted.
(ii) for clause
(b), the following shall be substituted, namely,-
"(b) for the purpose of this rule, the words A, B and C in the
formula A X B / C shall carry the following meaning subject to clause (c)
below:
A is the total amount of
input tax for common inputs for each tax rate for the tax period, excluding the
tax paid on the purchases of any goods mentioned in sub-rule (2).
B is the "taxable
turnover" as defined under the Act for the tax period, which shall include
zero rated sales, inter-state sales, exports and deemed exports of any goods,
resulting from the use of common inputs for each tax rate.
C is the total turnover
as defined under the Act for the tax period, relating to any goods, resulting
from the use of common inputs for each tax rate."
(iii) in
clause (c), for the expression, “4%”, the expression, “5%”, shall be
substituted.
IV the “Illustrations
for Rule-20” shall be omitted.
10.
in rule 24, sub-rule (7) shall be omitted;
11. in rule 25, in sub-rule (10), the following proviso shall be added,
namely,-
“Provided that the VAT dealers, whose turnover is less than Rs.50.00
Lakhs and who are not liable for statutory audit under the provisions of the
Income Tax Act, may opt to submit the statements prescribed in this Rule, by
self certification or certification by the Sales Tax Practitioners, enrolled
with the Commercial Taxes Department.”
12. in rule 34, after sub-rule (2), the following sub-rule shall be added,
namely,-
“(2A). (a) The agent, selling
agricultural produce on behalf of the agricultural farmers, shall submit every
month the particulars in the Form 521 and in the manner prescribed in sub-rule
(1) of this rule to the Commercial Tax Officer having the jurisdiction where
such agent is located.
(b) The agent, selling agricultural produce
on behalf of the agriculturist principal, is exempted from payment of tax, if
he sells the agricultural produce to the registered dealers.
(c) The agent, selling agricultural produce
on behalf of the agriculturist principal, is liable to pay tax, if he sells the
agricultural produce to any person other than the registered dealer,
irrespective of the quantum of turnover of such person and such an agent shall
pay tax along with the return in Form VAT 200 at the rate applicable to the
goods.
(d) In case the
particulars, furnished by the agent in Form 521, are found to be incorrect or
are not verifiable, they shall be liable to pay tax on such transactions along
with interest and penalty, as may be applicable mutatis mutandis under the
Act.”
13.
in rule 35,-
(i) in sub-rule (8), in clause (c), for the expression,
“one percent (1%)”, the expression, “one and quarter percent (1.25%)” shall
be substituted.
(ii) in sub rule (9), in clause (e), for the expression,
“one percent (1%)”, the expression, “one and quarter percent (1.25%)” shall be
substituted.
14.
in rule 36, after the condition (e), the following
condition shall be added, namely,-
“(f) The
dealer, acquiring the business, shall be eligible to claim the Input Tax
Credit, available to such business transferred as an ongoing concern. The Input Tax Credit can be claimed in the
return, filed for the month, in which the business is transferred”.
15.
in rule 55, sub-rule
(4) shall be omitted.
16. in rule 58, after sub-rule (1), the following proviso shall be added, namely,-
“Provided that if the driver or person in charge of
the goods vehicle plans to enter into the State through a route on which there
is no check post at the border of the State, he shall obtain, prior to entry
into State Border, Transit pass from nearest check post or generate online e-Transit
Pass from the website created for this purpose, make self entry online the date
of entry into State and in case he is exiting from State Border through a route
on which there is no Check Post, he shall also make self entry online the date
of exit from State. The Exit entry date shall be entered online within 15 days
of its entry in to the state. The driver or person in charge of the goods
vehicle shall carry along with him such e-Transit Pass (Transit Pass) throughout
its journey within State.”
17.
for sub-rule (1) of rule 59, the following
shall be substituted, namely,-
“(1) For the purpose of exercising powers specified
in column (2) of the table below, the authorities specified in column (3) thereof,
shall be the authorities prescribed;
TABLE
(Authority prescribed under the Act and the Rules)
Sl. No.
|
Powers
|
Authority
|
Section/Rule
|
(1)
|
(2)
|
(3)
|
(4)
|
(1)
|
VAT Registration / Amendment / Cancellation
|
Any officer not below the rank of Assistant
Commercial Tax Officer of the Circle, duly authorized by the Deputy
Commissioner of Commercial Taxes, concerned, or by the Commissioner of
Commercial Taxes either by way of specific or general order.
|
Sections 17 (10),
17(11), 18(1)(a), 19(2) and Rules 4 to 14
|
(2)
|
TOT Registration /
Amendment/ Cancellation
|
(i)
Assistant Commercial Tax Officer of the circle authorized by the Commercial
Tax Officer of the Circle; or
(ii)
any other officer or officers, not below the rank of Assistant Commercial Tax
Officer, duly authorized by the Commissioner of Commercial Taxes by way of
either specific or general order.
|
Sections 17 (10),
17(11), 18(1)(b), 19(2) and Rules 4 to 7, 10 to 12 and 15
|
(3)
|
Receipt of VAT
return
|
(i) Assistant
Commissioner (Large Taxpayer Unit) or any other officer in his office , as
duly authorized by him, for the dealers in respective LTU ; or
(ii)
Commercial Tax Officer or any other officer in his office, as duly authorized
by him, for the dealers in respective Circle.
|
Section 20 (1) and Rule 23
|
Receipt of TOT
return
|
Deputy Commercial Tax Officer of the Circle, duly
authorized by the Commercial Tax Officer, concerned, for this purpose.
|
Section 20
(1) and Rule 23
|
|
(4)
|
Assessments: VAT:
|
||
(i) Unilateral
Assessments under Rule 25(1)
|
(i) Assistant
Commissioner (CT), Large Tax Payer Unit in case of dealers in LTU concerned; and
(ii) Commercial
Tax Officer in case of dealers in the Circle, concerned.
|
Section 21(1)
and
Rule 25(1)
|
|
(ii) Assessment
under Rule 25(5)
|
(i) Assistant
Commissioner (CT) Large Tax Payer Unit in case of dealers in LTU, concerned;
or
(ii) Commercial
Tax Officer in case of dealers in the Circle, concerned; or
(iii) Any
Officer not below the rank of Deputy Commercial Tax Officer of the Division,
concerned, as authorized by the Deputy Commissioner, concerned in case of the dealers in the territorial
jurisdiction of the Division concerned,
(iv) Any
officer, not below the rank of Deputy Commercial Tax Officer in the State, as
authorized by the Joint Commissioner or Additional Commissioner, empowered
for this purpose by the Commissioner.
|
Sections 20(3)
(a) & (b), 21(3), 21(4), 21(5), 24(2) and Rule 25(5)
|
|
(5)
|
Inspection and or detailed scrutiny of
accounts and the consequential assessment, resulting therefrom, if any.
|
(i) Assistant
Commissioner (CT) Large Tax Payer Unit in case of the dealers in LTU
concerned,; or
(ii) Commercial
Tax Officer in case of dealers in the Circle, concerned; or
(iii) Any
Officer not below the rank of Deputy Commercial Tax Officer of the Division,
concerned, as authorized by the Deputy Commissioner, concerned, in case of the dealers in the territorial
jurisdiction of the Division concerned.
(iv) Any officer, not below the rank of Deputy Commercial Tax Officer
in the State, as authorized by the Joint Commissioner or Additional
Commissioner, empowered for this purpose by the Commissioner.
|
Sections 20(3)
(a) & (b), 21(4), 21(5), 24(2), 43 (1), 43(2) and Rule 25(5), 52, 53.
|
(6)
|
Reassessment
a)
in case of underassessment
|
The authority who
detects the underassessment but not below the rank of the assessing
authority, who made the assessment.
|
Section 21(6) and
Rule 60
|
b) in case of errors apparent on
record
|
The authority who made the assessment
|
||
(7)
|
TOT
– Unilateral assessment / Best
Judgement assessment
|
DCTO
of the circle, concerned, as authorised by the CTO of the circle, concerned
for the dealers in Circle concerned.
|
Sections 20(3) (a) & (b), 21(1), 21(3) (4) & (5)
and Rule 25(1) & 25(5)
|
(8)
|
TOT reassessment
|
Deputy Commercial Tax officer of the circle, concerned, as authorised by
the CTO of the circle, concerned, for the dealers in the Circle concerned.
|
Section 21(6)
|
(9)
|
Assessment
in case of failure to tender the transit pass at the exit check post
|
(i)
Commercial Tax Officer, having the jurisdiction over
the Check Post at which the Transit Pass is issued; or
(ii)
any officer, not below the rank of Deputy Commercial
Tax Officer in the Division concerned, as authorized by the Deputy
Commissioner (CT) having jurisdiction over the check post at which the
Transit pass is issued.
(iii)
In case of vehicles registered outside the State of
A.P., the Officer-in-charge of the check post at which the transit pass is
issued.
|
Section 47
and
Rule 58(4)
|
(10)
|
(a) Proceedings to be
issued in consequence to the orders, passed by different Appellate and
Revision Authorities in case of VAT dealers under Sections 31, 32, 33, 34 and
35 of the
APVAT
Act.
|
(i) Assistant
Commissioner (CT) in case of LTU dealers under his jurisdiction irrespective
of the fact whether the original order under appeal or revision has been
passed by him or not.; or
(ii) Commercial Tax
Officer in case of the dealers within the Circle concerned irrespective of
the fact whether the original order under appeal or revision has been passed
by him or not; or
(iii) Any Officer not
below the rank of the authority who made the assessment , as authorised by
the Deputy Commissioner (CT), concerned, irrespective of the fact whether the
original order under appeal or revision has been passed by him or not.
|
Section
37
and Rules 43
and 49.
|
(b) Proceedings to be
issued in consequence to the orders, passed by different Appellate and
Revision Authorities in case of TOT dealers under Sections 31, 32, 33, 34 and
35 of the
APVAT Act.
|
(i) The Deputy
Commercial Tax Officer of the Circle, authorised by the Commercial Tax
Officer of the Circle, concerned for the dealers in the Circle concerned.
(ii) Any Officer not
below the rank of Deputy Commercial Tax Officer within the Division, as
authorised by the Deputy Commissioner (CT), concerned for the dealers in the
Division, concerned, irrespective of the fact whether the original order
under appeal or revision has been passed by him or not.
|
Section 37 and
Rules 43 and 49.
|
|
(11)
|
Recovery of taxes
under Sections 27(2) and 29
|
An officer not below the rank of
the Deputy Commercial Tax Officer of the Division, concerned, as authorised
by the Deputy Commissioner (CT) of the Division, concerned, for the dealers
in the Division, concerned.
|
Sections 27(2) and 29
|
(12)
|
Refunds
(i)
VAT
|
(i) Commercial Tax Officer of the
circle, concerned, in cases where the amount, determined to be refunded does
not exceed Rs.50,000/-
(ii) Assistant Commissioner (CT)
in the case of LTU dealers, where the amount, determined to be refunded, does
not exceed Rs. 2 Lakhs.
(iii) Deputy Commissioner (CT) of
the Division, concerned, in cases, where the amount, determined to be
refunded, does not exceed Rs. 10 Lakhs.
(iv) Joint
Commissioner (CT) or Additional
Commissioner (CT), duly authorised for the purpose by the Commissioner in
cases, where the amount, determined to be refunded, exceeds Rs. 10 Lakhs.
|
Sections 38 (1), (2),(3),(6),
40(2) and Rule 35
|
(ii)
TOT
|
Deputy Commercial Tax Officer of the circle, as
authorised by the Commercial Tax Officer of the circle.
|
Sections38(7) and Rule 35
|
|
(13)
|
Withholding of
refunds under VAT and TOT
|
(i)
Assistant Commissioner
(CT), in case of Large Tax Payer Unit dealers
with the prior approval of the Deputy Commissioner (CT) of the
Division, concerned, in cases, where
the amount of refund, proposed to be
withheld, is Rs. 10 Lakhs or below; or
(ii)
Assistant Commissioner
(CT), in case of Large Tax Payer Unit dealers
with the prior approval of the Joint Commissioner (CT) or Additional
Commissioner (CT), authorised for the purpose by the Commissioner in cases, where the amount of refund, proposed
to be withheld, is more than Rs. 10
Lakhs; or
(iii)
Commercial Tax Officer of
the Circle, concerned, with the prior approval of the Deputy Commissioner
(CT), concerned, in cases, where the
amount of refund, proposed to be
withheld, is Rs. 10 Lakhs or below; or
(iv) Commercial Tax Officer of the Circle, concerned, with the prior
approval of the Joint Commissioner (CT) or Additional Commissioner (CT),
authorised for the purpose by the Commissioner in cases, where the amount of
refund, proposed to be withheld, is
more than Rs. 10 Lakhs.
|
Section 40(2)
|
(14)
|
Entry,
Inspection, Search, Seizure, Confiscation
|
(i) Assistant
Commissioner (CT) LTU, concerned, in case of dealers of the Large Tax Payer
Unit concern ; or
(ii) Commercial
Tax Officer in case of the dealers of the Circle, concerned or
(iii) Any
Officer, not below the rank of Deputy Commercial Tax Officer in the Division,
concerned, in case of the dealers of the Division, concerned, as authorised
by the Deputy Commissioner (CT) of the Division, concerned.
(iv) Deputy Commercial Tax Officer working in General Administration
(Vigilance & Enforcement) Department, as authorised by the Deputy Commissioner,
CT working in General Administration
(Vigilance & Enforcement) Department or as authorised by any Officer,
empowered for this purpose by the Head of the General Administration
(Vigilance & Enforcement) Department.
(v) Any
officer, not below the rank of Deputy Commercial Tax Officer, in case of any
dealer in the State, as authorized by
the Joint Commissioner or Additional Commissioner, empowered for this purpose
by the Commissioner.
|
Section 43(1),
(2) and Rule 52, 53.
|
(15)
|
Search
of residential accommodation, not being a business cum
residence;
|
(i)
Any
officer not below
the rank of
Deputy Commercial Tax Officer of the Division, concerned, as
authorised by the Deputy Commissioner(CT) of the Division, concerned, for the
premises, located within such
Division, concerned; or
(ii) Deputy Commercial Tax Officer working in
General Administration (Vigilance & Enforcement) Department, as authorised by
the Deputy Commissioner, CT working in General Administration (Vigilance & Enforcement) Department or as
authorised by any Officer, empowered for this purpose by the Head of the
General Administration (Vigilance & Enforcement) Department.
(iii) Any officer
not below the
rank of Deputy Commercial Tax Officer working in
Enforcement Wing, as authorised by the Joint
Commissioner (CT) or Additional Commissioner (CT) of Enforcement Wing,
for the premises, located within the State;
|
Section
43 (2) and Rule 52 and 53
|
(16)
|
Power
to inspect records / goods of a vehicle
|
(i)
Any officer not below the rank of Assistant
Commercial Tax Officer of the Circle, concerned, as authorised by the
Commercial Tax Officer, concerned; or
(ii) Any officer not
below the rank of Assistant Commercial Tax Officer of the Division,
concerned, as authorised by the Deputy Commissioner (CT), concerned; or
(iii) Any officer not
below the rank of Assistant Commercial Tax Officer in the State, as
authorised by the Joint Commissioner (CT) or Additional Commissioner (CT) in
the Office of the Commissioner; or
(iv) Deputy Commercial Tax Officer working in General Administration
(Vigilance & Enforcement) Department, as authorised by the Deputy Commissioner,
CT working in General Administration
(Vigilance & Enforcement) Department or as authorised by any Officer,
empowered for this purpose by the Head of the General Administration
(Vigilance & Enforcement) Department.
|
Section 45 and Rule 56 & 57
|
(17)
|
Certifying
the transhipment
details
in the transit pass
|
The
Commercial Tax Officer, having jurisdiction over the place where transhipment
takes place
|
Proviso to sub-rule (3) of Rule 58
|
(18)
|
Levy of Specific Penalties under
the Act
|
Sections 49 to 57.
|
|
a.
Any penalty
relatable to the VAT dealer, on the rolls of Large Tax Payer Unit
|
(i)
Assessing
Authority, concerned or
(ii) Registering Authority, concerned or
(iii) Inspecting Authority, concerned.
|
||
b.
Any penalty
relatable to the VAT dealer, other than
Large Tax Payer Unit
|
(i)
Assessing
Authority, concerned or
(ii) Registering Authority, concerned or
(iii)
Inspecting
authority, concern
|
||
c.
Any penalty
relatable to TOT dealer
|
(i)
Registering
Authority, concerned; or
(ii) Assessing Authority, concerned; or
(iii) Inspecting Authority, concerned
|
||
d.
Any other
penalty or penalties
|
Authorised Officer, who detects
such offence.
|
||
(19)
|
Forfeiture
|
Assessing authority
|
Sections 57 (4), (5), (6)
|
(20)
|
Prosecution / Composition of
offences
|
Assessing or inspecting authority, as the case may be
|
Sections 58 & 61
|
(21)
|
Authority to prescribe records
|
(i)
Deputy Commissioner of the
Division, concerned, or
(ii)
Assistant Commissioner (CT),
LTU, concerned, in case of dealers of the Large Tax Payer Unit , concerned;
or
(iii) Commercial
Tax Officer, in case of the dealers of the Circle, concerned
|
Section 42 (2)
|
(22)
|
Casual trader – receipt of
return and assessment
|
Deputy Commercial Tax Officer of the circle, as
authorised by the Commercial Tax Officer of the circle, concerned.
|
Rule 23 (7)
|
(23)
|
Authority before whom appeal is to be filed
|
Appellate Deputy Commissioner (CT), concerned.
|
Section 31 (1)
|
(24)
|
Remittance of
TDS
|
(i) Assistant
Commissioner (CT), LTU, concerned, in case of dealers of the Large Tax Payer
Unit , concerned; or
(ii) Commercial Tax Officer, in case of the dealers of the Circle,
concerned.
|
Section 22 (4) and
Rule 17 & 18
|
(25)
|
Submission of VAT 250 (Option for
composition)
|
(i) Assistant
Commissioner (CT), LTU, concerned, in case of dealers of the Large Tax Payer
Unit , concerned; or
(ii) Commercial Tax Officer, in case of the dealers of the Circle,
concerned.
|
Rule 17 (3) (c)
|
(26)
|
Authority before whom Form VAT 118 is
to be filed.
|
(i) Assistant
Commissioner (CT), LTU in case of
dealers of the Large Tax Payer Unit , concerned; or
(ii) Commercial Tax Officer, in case of the dealers of the Circle,
concerned.
|
Rule 20 (1)
|
(27)
|
The Authority to whom the transfer of
business as an ongoing concerned should be notified.
|
(i) Assistant
Commissioner (CT), LTU in case of dealers of the Large Tax Payer Unit ,
concerned, or
(ii) Commercial Tax Officer, in case of the dealers of the Circle,
concerned.
|
Rule 36
|
”
18.
in Form 501,
(i) under the heading,
“Certificate of Tax Collection at Source”, for the expression,
“(See Rule 17 (2) (d) & 17 (2) (f))”, the following expression
shall be substituted, namely,-
“See
Rule 18(1)(bb) and Rule 18(3)”
(ii)
for
the figure, “4%”, wherever they occur, the figure, “5%” shall be substituted.
19.
in Form 501A and Form 501D,
(i)
the
words and figures “deducted at the rate of 2.8% or 1.4% as applicable of the
amount paid to the contractor” shall be omitted.
(ii)
the figures “17(3)(e)” shall be omitted.
(iii)
the illustration in Form 501D shall be
omitted.
20.
for
Form VAT 250, the following form shall be substituted, namely,-
“Form
VAT 250”
21.
for
Form VAT 521, the following form shall be substituted, namely,-
“Form VAT 521”
22.
in
Form TOT 012, Form TOT 025, Form TOT 025A, Form VAT 202, Form VAT 305, Form VAT
305A and Form VAT 307, for the words and figures, “interest at the rate of 1%”,
the words and figures, “interest as per Section 22 of the Act” shall be
substituted.
23.
in
Form VAT 200, Form VAT 200A, Form VAT 200B, Form VAT 200C, Form VAT 200D, Form
VAT 200E, Form VAT 200F and Form VAT 213, for the figure, “4%”, wherever they
occur, the figure, “5%” shall be substituted.
24.
in
Form VAT 200A, Form VAT 200B and Form VAT 200E, for the figure, “10.5%”, the figure,
“9.5%” shall be substituted.
25.
in
Form X or 600, Form 601, Form 602, Form 610, Form 616, for the words, “value of goods”, the
following words shall be substituted, namely,-
“Total value of goods as set out in the invoice /
sale bill/ delivery note”
26.
In
Form 650 and Form 651, for the words, “value”, the following words shall be
substituted, namely,-
“Total value of goods as set out in the invoice / sale bill/ delivery
note”
ASUTOSH MISHRA
PRINCIPAL SECRETARY TO GOVERNMENT
FORM VAT 521
ACCOUNT TO BE MAINTAINED BY SELLING AGENT ON BEHALF
OF AGRICULTURIST PRINCIPALS / UNREGISTERED DEALERS/TOT DEALERS [See
Rule 34 (1)]
Date
|
Name & Address of
Agriculturist Principal /
Un-Registered Dealer/TOT Dealers
|
Name of Commodity Sold
|
Quantity
|
Value
|
Name & Address of Buying
Dealer
|
Registration No.
(TIN / GRN) of Buying
dealer
|
Tax payable if any. ( in
case of sales to an un registered dealer)
|
Tax paid particulars.
(Cheque/ DD / Challan No/ Date.)
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
(9)
|
APPLICATION OPTING FOR PAYMENT
TAX BY WAY OF COMPOSITION
[See Rules 17, 17 A and 17B]
01. Tax Office Address :
|
Date
|
Month
|
Year
|
|||||||||||||||
........................................................
|
||||||||||||||||||
.......................................................
|
||||||||||||||||||
...................................................
|
02
|
TIN
|
||||||||||||||||
3.Name ___________________________________________________________________________
‑
Address: _________________________________________________________________________
_________________________________________________________________________
I/We do hereby apply to pay VAT by
way of composition, contract wise or for a period as the case may be.
The
details of contracts for which composition is opted for are given below:
Sl.
No.
|
Nature of Option (Contract wise or For a Period)
|
Name & Address of other party in case of option
contract wise
|
Nature of contract / Transaction
|
Date of Contract / Period of option
|
Full value of the contract / transaction
(Rs.)
|
1
|
2
|
3
|
4
|
5
|
|
Note:
Option once made is irrevocable.
Date:
Signature of the Dealer,
Stamp
and Seal
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