In exercise of the powers
conferred by sub- section (1 ) of section 70 of the Punjab Value added Tax act,
2005 (Punjab act No. 8 of 2005), and all other powers enabling him in this
behalf, the Governor of Punjab is pleased to make the following rules, to carry
out the purposes of the said act, namely :- (1) These
rules may be called the Punjab Value added Tax Rules, 2005. (2) They
shall be deemed to have come into force on and with effect from the first day
of April, 2005.? In these rules unless the
context otherwise requires,- (a)
Act means the Punjab Value added Tax Act,2005 ; (b)
appellate authority means the Deputy Excise and Taxation Commissioner
of the Department, who has been appointed as such by notification. (c)
appropriate Government treasury means a treasury or sub-treasury
of the State Government or a branch of the State Bank of India, State Bank of
Patiala or any branch of a Scheduled Bank, authorised to transact the State
Government business by the Reserve Bank of India, situated in the district in
which the person concerned has his place of business or the principal place of
business in the State, if the business is carried on at more than one place; (d)
Department means the Department of Excise and Taxation ; (e)
Form means a Form appended to these rules; (f)
month means a calendar month; (g)
owner of goods means the owner of goods and includes the consignor
or consignee or their authorized representative or the driver or the person in
charge of the goods vehicle, as the case may be, or the person in whose
possession the goods are found in a given situation ; (h)
revisional authority means the Commissioner or any other officer
of the Department, not below the rank of an Assistant Excise and Taxation
Commissioner, appointed as such by notification by the State Government; (i)
tax fraction means the fraction calculated in accordance with the
following formula:- Sale X Rate of Tax (S X R) Divided By Rate of Tax(R)+100 (in short) S X R R+100 (j)
warehouse means any enclosure, building or vessel in which a
person keeps stock of goods, meant for business; (1) An
application for registration under sections 21 or section 22, shall be made to
the designated officer. It shall be signed by the proprietor of the business or
in the case of a firm, by a partner of the firm, or in the case of a Hindu
undivided family, by the manager or karta of the family or in the case of a
company incorporated under the Indian Companies Act, 1956, by the Managing
Director or any other person authorized by the Board of Directors of the
Company, or in the case of a Government Department, by the head of the
Department or any other Officer duly authorized in writing by him or in the
case of any other association of individuals, by the principal officer managing
the business. (2) an
application for registration shall be made in Form VAT-1 along with the
receipt, in Form VAT-2, of a fee of [1]
[rupees two thousand]. (3) an
application for obtaining registration for VAT or registration for TOT by a
person, who was registered under the repealed Act, immediately before the
appointed day, shall also be made in Form VAT-1 to the designated officer
within a period of thirty days from the appointed day, along with the original
registration Certificate granted under the Repealed Act: Provided that no fee as
prescribed under sub rule (2) shall be required to be deposited by such person,
if the application is made within the stipulated period.? (1) The
security or additional security or further security, as the case may be ,
required to be furnished for registration, shall be in the form of a bank
guarantee from a local scheduled bank or in the form of a personal bond with
two solvent sureties, acceptable to the designated officer, in Form VAT-3. (2) Where the
security or additional security or further security , as the case may be,
furnished by a person, is in the form of Bank Guarantee, the person furnishing
such Guarantee, shall get the same re-validated at least thirty days before the
date of its expiry. (3) Where the
security or additional security or further security, furnished by a person, is
in the form of a surety bond and the surety becomes insolvent or is otherwise
incapacitated or dies or withdraws, the person shall, within fifteen days of
the occurrence of any of these events, inform the designated officer granting
the registration, and shall within thirty days of such occurrence, furnish a
fresh security for the like amount. (4) The
security already furnished by a person registered under the repealed Act, shall
be deemed to be a security furnished under this Act, subject, however, to the
confirmation from the sureties within a period of one year from the appointed
day. In the event of non-furnishing of such confirmation, a fresh security
shall be furnished within a period of [2]
[one hundred and eighty days] from the expiry of the said period of one year. In the event of default of
payment of any amount due under this Act, the security or additional security
or further security, as the case may be, furnished by the person, shall be
liable to be adjusted towards such amount due, after intimation to such person
and the shortfall in amount of such security, shall be made up by such person
within a period of thirty days from the date of intimation.? (1) When the
designated officer, after making such enquiry, as he deems appropriate, is
satisfied that the particulars contained in the application are correct and
complete and the specified fee has been paid, it shall register the person and
issue him a registration certificate in Form VAT-4 for principal place of
business with a copy for every additional place of business within the State,
free of cost. The registration certificate and its copies shall be issued
within thirty days of submission application, complete in all respects,
indicating the name of the additional place or places of business. The
registration certificate shall be valid from the date of receipt of application
for registration or from the date of commencement of the liability to pay tax,
whichever is later. (2) The
designated officer shall issue a fresh certificate in form VAT- 4, in place of
the registration certificate, already issued under the repealed Act.? (1) In case
the registration certificate granted to a person is lost, destroyed, defaced or
mutilated, he may, be depositing a fee of one hundred, make an application to
the designated officer for obtaining a duplicate copy thereof. (2) On the
submission of the application referred to in sub-rule (1), the designated
officer after making such verification, as he may deem fit, shall grant him a
duplicate copy of the registration certificate.? The registration
certificate issued under rule 5, shall be displayed at the principal place of
business and a copy thereof, shall be displayed at every additional place of
business within the State.? Every person, registered
under the Act, shall display a signboard at a conspicuous place of his business
showing his trade name and address : Provided that if the
person uses more than one trade name s, then all such names should be displayed
on the signboard.? Every person, who is
required to furnish a declaration in respect of the name of the manager under
sub section (8) of section 21 of the Act, shall furnish a declaration to this
effect to the designated officer, within a period of thirty days from the date
of registration and in the event of change of the manager, shall send a revised
declaration, within a period of thirty days from the date of such change.? The designated officer
shall maintain a detailed record with regard to every registration made under
this Act in accordance with the instructions issued in this regard by the
Commissioner from time to time.? An application for
amendment of registration granted under the Act, shall be made in Form VAT-5
within a period of thirty days from the occurrence of the event necessitating
such amendment. The application, shall specify clearly the amendment required
to be made and the reasons therefor The designated officer , if satisfied with
the reasons given, for making such amendment, may allow to make the proposed
amendment and inform the applicant in Form VAT- 6: Provided that if the
amendment of registration relates to an additional place of any business,
located outside the jurisdiction of the designated officer, then an information
about the amendment ,shall also be forwarded to the designated officer within
whose jurisdiction such additional place of business is situated.? An application for
amendment of registration in case of transfer of business, shall be made in
Form VAT 5 by the transferee to the designated officer within a period of
thirty days of his acquiring ownership of the business and the provisions of
rules 9 and 11, shall mutatis mutandis apply.? (1) an application
for cancellation of registration granted under the Act, shall be made within a
period of thirty days of the occurrence of the events mentioned under
sub-section (1) of section 24.. (2) The
person, who applies for cancellation of registration ,shall submit alongwith
the application for cancellation the following documents, namely :- (a) registration
certificate and copies thereof, if any; (b) unused
statutory forms, if any; (c) return,
if any, due for submission on the date of application; (d) a
statement showing the value of goods imported or manufactured by him during the
immediately preceding two years; and (e) a final
return in Form VAT-15 or VAT-17 as the case may be alongwith a statement of
closing stock and capital goods. (3) The order
of cancellation of registration, shall be passed within a period of thirty days
from the receipt of application. (4) A copy of
the order of cancellation shall be issued and served upon the person within a
period of fifteen days from the date of the issuance of the order of cancellation
of registration. (5) The
cancellation of registration shall be effective from the date of order of
cancellation, issued in this behalf by the designated officer. (6) Public
notice of cancellation of registration shall be given in the press through
leading news papers or through publication in the official gazette. (7) ?(a) Every person, whose registration has been
cancelled otherwise than on application, shall surrender his registration
certificate and other documents specified in sub rule (2) and shall furnish such
other information or document , as may be required by the designated officer,
within a period of fifteen days from the date of service of the notice given in
this behalf. (b) ???In case, a person fails to surrender unused
statutory forms within the stipulated period, such forms shall be declared
obsolete through a public notice to be given in a local and a national
newspaper or gazette notification. (c) ???The designated officer shall make the
necessary entry regarding amendment in respect of the persons, whose
registration has been cancelled in the record maintained for registration.? (1) A person,
having more than one place of business in the State, shall designate one of
such places as the principal place of business for the purpose of this Act and
these rules. (2) All
applications, returns or statements required to be made under the Act, or these
rules, shall be submitted to the designated officer, in respect of all the
places of business by the person in charge of principal place of business. (3) The
turnover of business of a person shall include the turnover of all additional
places of his business in the State. (4) The
person in charge of the principal place of business, declared as such under
sub-rule (1), shall submit, - (a) all
applications, including application for the grant of registration; and (b) all
returns including the turnover of additional places of business to the
designated officer. (5) All
notices and orders under the Act or these rules, shall be served at the principal
place of business. A notice or order, served at the principal place of
business, shall be deemed to have been served on all additional places of
business.? DETERMINATION OF TAXABLE
TURNOVER AND CALCULATION OF NET TAX PAYABLE (1)
To determine the taxable turnover of sales, a
person, shall deduct from his gross turnover of sales, the following :- (a)
turnover of sales of goods, declared tax free
under section 16 of the Act; (b)
turnover of sales of goods, made outside the
State or in the course of inter-state trade or commerce or in the course of
import of goods into or export of goods out of the territory of India under
section 84 of the Act; (c)
turnover of goods, sent on consignment basis
or branch transfers; (d)
amount, charged separately as interest in the
case of a hire-purchase transaction or any system of payment by installments; (e)
amount, allowed as cash discount and trade
discount, provided such discount is in accordance with the regular trade
practice; (f)
sale price of taxable goods where such sale
was cancelled: Provided that the deduction shall be claimed only, if the
person is in possession of all copies of VAT invoice or Retail invoice. (g)
sale price, in respect of any goods ,
returned within a period of six months: Provided that a taxable person shall claim the deduction
only on the basis of debit note, issued by the purchaser for the goods
returned; and (h)
a sum, to be calculated by applying a tax
fraction in case, gross turnover includes retail sales. (2)
The deduction referred to in clauses (e), (f)
and (g) of sub-rule (1), shall be claimed in the tax period in which the event
occurs: Provided that if the turnover of the period is less than
the claim, then the balance of such deduction, shall be claimed in the
immediate subsequent period. (3)
The provisions of clauses (a) to (g) of
sub-rule (1), shall also apply for determination of taxable turnover of purchases
for levy of purchase tax under sections 19 and 20 of the Act. (4)
The value of the goods, involved in the
execution of a works contract, shall be determined by taking into account the
value of the entire works contract by deducting there-from the components of
payment, made towards labour and services, including ? (a)
labour charges for execution of the works; (b)
amount paid to a sub-contractor for labour
and services; (c)
charges for planning, designing and
architects fees; (d)
charges for obtaining for hire, machinery and
tools used for the execution of the works contract; (e)
cost of consumables, such as, water,
electricity and fuel, used in the execution of the works contract, the
property, which is not (f)
transferred in the course of execution of a
works contract; (g)
cost of establishment of the contractor to
the extent, it is relatable to the supply of labour and services; (h)
other similar expenses relatable to supply of
labour and services and; (i)
profit earned by the contractor to the
extent, it is relatable to the supply of labour and services. (5)
The amounts deductible under sub clauses (c)
to (h) of sub rule (4), shall be determined in the light of the facts of a
particular case on the basis of the material produced by the contractor. (6)
[3]Where the contractor has not maintained the accounts to
determine the correct value of the goods at the time of incorporation or
deductions being claimed under sub-rule 4 are considered to be unreasonably
high in view of the nature of contract, he shall pay tax at the rate of twelve
and a half percent on the total consideration received or receivable, subject
to the deductions specified in the table below. In such cases the contractor
shall not be eligible to claim input tax credit and shall not be eligible to
issue VAT Invoice:- Serial.
No. Type
of contract Percentage
of the total value eligible for deduction 1 (a)
Electrical Contracts:- (i)
H.T Transmission lines; Twenty
percent (ii)
Sub-station equipment; Fifteen
percent (iii)
Power house equipment and extensions; Fifteen
percent (iv)
11 and 22 KV and L.T distribution lines
12+5; and Seventeen
percent (v)
All other electrical contracts. Twenty
five percent (b)
All structural contracts Thirty
five percent 2 Installation
of plant and machinery. Fifteen
percent 3 Fixing
of marble stabs, polished granite stones and tiles (other than mosaic tiles.) Twenty
five percent 4 Civil
works like construction of buildings, bridges, roads etc. Thirty
percent 5 Fixing
of sanitary fittings for plumbing, drainage and the like. Fifteen
percent 6 Fabrication
and erection of structural works of iron and steel including fabrication,
supply and erection of Iron trusses, purfins and the like. Fifteen
percent 7 Fabrication
and installation of cranes and hoists. Fifteen
percent 8 Fabrication
and installation of elevators (lifts) and escalators Fifteen
percent 9 Fabrication
and installation of rolling shutters and collapsible gates Fifteen
percent 10 Installation
of doors, door frames, window frames and grills. Twenty
percent 11 Supply
and installation of air conditioners and air coolers Fifteen
percent 12 Supply
and installation of air conditioning equipments including deep freezers, cold
storage plants, humidification plants and dehumidres. Fifteen
percent 13 Supply
and fixing of furniture and fixtures, partitions including contracts for
interior decorators and false ceiling. Twenty
percent 14 Construction
of Railway coaches and wagons on under carriages supplied by Railways. Thirty
percent 15 Construction
of mounting of bodies of motor vehicles and construction of trailers. Twenty
percent 16 Supply
and erection of weighing machines and weigh bridges. Fifteen
percent 17 Painting,
Polishing and White Washing. Twenty
five percent 18 Laying
of pipes. Twenty
percent 19 Tyre
retreading Forty
percent 20 Dyeing
and printing of textiles Forty
percent 21 Printing
of reading material, cards, pamphlets, posters and office stationery. Forty
percent 22 All
other contracts. Thirty
percent] A person shall classify his taxable turnover of sales or
purchases, determined in accordance with the provisions of the Act and these
rules on the basis rates of tax specified in the Schedules.? (1)
A taxable person and a casual trader shall
calculate tax payable on taxable turnover in accordance with the rates of tax
specified in the Schedules. (2)
A registered person shall calculate tax
payable on taxable turnover in accordance with the rate of tax as specified in
the notification, issued under section 9. Any person may opt out of lump sum payment of tax in Form
VAT-6A.]? The input tax credit under section 13 of the Act will be
admissible to a taxable person, if such a person has-- (a)
in his possession the original VAT invoice,
issued to him by a taxable person, from whom purchase of such goods has been
made, wherein tax charged, has separately been shown; and (b)
maintained proper record of all purchases of
goods, eligible for input tax credit and all adjustments thereto in
chronological order.? (1)
Input tax credit, shall be admissible in
respect of capital goods, as per provisions of the Act: Provided that where capital goods are used partially for
manufacture of taxable goods and partially for manufacture of tax free goods or
for job work, input tax credit shall be available on prorata basis for
manufacture of taxable goods or processing of taxable goods for sale and the
same, shall be determined by taking into account the ratio between the value of
taxable goods and tax free goods manufactured or amount received or receivable
for job work done,during that period. (2)
In the event of input tax credit having
already been availed on such capital goods, the input tax credit would be reversed
to the extent, it has been used in respect of manufacture of tax free goods or
for processing of such goods. If, as a result of such reversal, there is a
negative input tax credit balance for a particular period, the person concerned
shall pay such tax forthwith, as if the same was payable in the said period.? Input tax credit shall be allowed, if any taxable goods
as such or after being partially processed, are sent by a manufacturer,
registered under the Act to a job worker for further processing, testing,.
repair, reconditioning or any other purpose , and it is established from the
challan or relevant documents produced by the taxable person concerned that the
goods in question have been received back by him within a period of ninety days
from the date of dispatch to the job worker.? (1)
No input tax credit shall be admissible to a
person for tax paid on purchase of goods, if such goods are lost or destroyed
or damaged beyond repair[5]
[***]. (2)
Input tax credit availed on the goods, which
are lost, destroyed or damaged beyond repair, shall be reversed immediately on
occurrence of such event. [6] [Provided that the provisions of this sub-rule shall not
apply in cases where the sale has been made at a price lower than the purchase
price in pursuance of the administered price of the oil companies, that is to
say, Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited,
Bharat Petroleum Corporation Limited and HPCL Mittal Energy Limited.] (3)
No input tax credit shall be admissible to a
person in respect of such purchases for which he accepts from the selling
person, an invoice which (a)
has not been duly obtained from a taxable
person against the bonafide transaction; (b)
does not contain all the required information
as specified in rule 54; and (c)
has been issued by a person, whose
certificate of registration has been cancelled under the provisions of the Act. (4)
Where some goods as input or output are lying
in the stock of a taxable person and where such goods become tax-free from a
particular date, then from that date, no input tax credit shall be admissible
to the taxable person on the sale of goods lying in the stock or on using the
goods as input for making such tax-free goods. (5)
No input tax credit shall be admissible on
goods purchased by a person during the period, he opted for Turn over Tax (TOT)
under section 6 of the Act. (6)
Where input tax credit has already been
availed of by a taxable person against the purchase of goods, a part of which
is, either used in manufacturing the goods, specified in Schedule a or disposed
of otherwise than by way of sale, the input tax credit so availed for such part
of goods will be deducted from input tax credit for the relevant period of use
or disposal referred to above. If, as a result of such deduction, there is a
negative input tax credit balance for a particular period, the person concerned
shall pay such tax forthwith, as if the same was payable in the said period. [7] [***] (7)
[8]A taxable person shall be entitled to claim input tax
credit in respect of purchase of goods, made by the first, second, third and
fourth taxable persons only, from a manufacturer or importer of such goods in
the State of Punjab.]? Subject to the provisions of rules 23 and 24, a taxable
person shall be entitled for input tax credit of whole of the amount of tax
paid on purchases of goods during the tax period or return period after
reducing there from the reverse in put tax credit if any: Provided that in respect of the goods, specified in
sub-sections (2) and (3) of section 13 of the Act, the input tax credit shall
be availed only to the extent by which the amount of tax paid in the State exceeds
four percent: Provided further that the purchase tax paid under section
19 of the Act, shall be considered as input tax credit for the purpose of
subsequent sale in the hands of same person. [9] [Provided further that where a person has purchased
goods for further use in manufacture of taxable goods including certain
products or by-products, which are tax free, then the input tax credit
available on the purchase of such goods shall be reduced in proportion of the
value of the tax free goods produced to the total value of goods produced.] Where a taxable person has used the goods purchased
partially for taxable sales and maintained commodity-wise account of his
purchases and its use in production and/or sales, correlates such purchases
with sales of taxable goods, the input tax credit for the tax period or return
period, shall be an amount of VAT paid or payable on such purchases as reduced
by the reverse in put tax credit ,if any: Provided that in respect of goods specified in
sub-sections (2) and (3) of section 13 of the Act, input tax credit shall be
availed only to the extent by which the amount of tax paid in the State exceeds
four percent, and the amount calculated above shall be reduced by a sum
calculated in accordance with the following formula, namely : -- P X 4 100 Explanation: P is purchase price excluding the tax amount
representing the sum in respect of the goods, which are disposed of in a manner
referred to in sub-section (2) and 3 of section 13.. ? (1)
Where a taxable person has used the goods
purchased, partially for taxable sales, but is unable to maintain accounts as
provided in rule 23, and the sales by him, includes sale of tax free goods and
taxable goods or consignment or branch transfers, then it shall be presumed
that the goods so purchased during the tax period, have been used in proportion
of turnover of sales of tax free goods, taxable goods and consignment or branch
transfers of the tax period or return period and accordingly input tax credit
shall be claimed in that proportion. Input tax credit shall be apportioned for
tax-free and taxable sales as follows namely : -- IT X T GT+BT Explanation : IT is the total amount of input tax for the
period less reverse tax: T is the total turnover of sales of taxable goods made in
the tax period or return period including zero rated sales, interstate sales
and value of branch/consignment transfers but excluding the tax amount. GT is the gross turnover of sales (including inter-state
sales) during the tax period or return period but excluding the tax amount. BT is the total value of consignment or branch transfers
of taxable goods in the course of inter-state trade or commerce made in the tax
period/return period. (2)
In respect of the goods, specified in
sub-sections (2) and (3) of section 13 of the Act, input tax shall be
considered only to the extent by which the amount of tax paid in the State
exceeds four per cent and where a person makes branch transfers, the above
amount of input tax credit shall be further reduced by a sum calculated in
accordance with the following formula namely: -- IP x BT x 4 (GT+BT) x 100 Explanation : IP is the purchase price of the goods
excluding the tax amount in respect of which ITC is considered above. GT is the gross turnover of sales (including inter-state
sales) during the tax period or return period but excluding the tax amount. BT is the total value of consignment or branch transfers
of taxable goods in the course of inter-state trade or commerce made in the tax
period or return period. ? (1)
Subject to the provisions of sub-section (3)
of section 14, the input tax credit on goods, other than the capital goods,
held in stock by a taxable person, registered under the repealed Act on the
appointed day, shall be available subject to the following conditions ,namely :
-- (a)
the person claiming the input tax credit is
registered under the Act as a taxable person; (b)
such person has submitted statement of such
goods within a period of thirty days from the appointed day, in such form, as
may be notified. (c)
the taxable person ,shall retain documents
relating to the claim of the input tax credit for a period of six years from
the appointed day and shall provide such documents to the Commissioner or the
designated officer for audit as and when required. (2)
Only those goods on which tax was paid under
sub-sections (1-a) and (3) of section 5 of the repealed Act, prior to the
appointed day and are taxable under the Act, shall be eligible for input tax
credit. (3)
The input tax credit, shall be calculated as
follows: -- (a)
in respect of the goods which were subjected
to tax at the first stage under the repealed Act, and the tax has been charged
separately on the bill, the input tax credit shall be the amount of such tax or
the tax which should have been payable at the rate, applicable on the day,
preceding the appointed day or the rate of tax under the Act, whichever is the
lowest; and (b)
in respect of the goods, which were subjected
to the tax at the first stage under the repealed Act, and the tax has not been
charged separately, the input tax shall be calculated by the following formula
, namely : -- P x R 100 + R Explanation : -- P is the purchase price of eligible
goods held in stock R is the rate of tax on goods prevailing on the day,
preceding the appointed day or the rate of tax applicable on the day of its
purchases under the repealed Act or the rate of tax under the Act, whichever is
the lowest. (4)
The designated officer shall verify the claim
for the input tax credit within a period of sixty days from the date of filing
the statement of tax paid goods held in stock so as to determine the amount of
input tax credit available to the taxable person. Such credit shall, then be
availed of proportionately over a period of one year, commencing after the
expiry of three months from the appointed day. (5)
Where the taxable person in a tax period of
return period has made any consignment or branch transfer of goods, the input
tax credit, shall be reduced by the following formula, namely : -- ST x BT x 4 N x (GT+BT) x 100 Explanation : -- ST is the value of stock of goods in
respect of which the ITC is calculated in sub-rule (3) of this rule. BT is the total value of consignment or branch transfers
of taxable goods in the course of inter-state trade or commerce made in the tax
period or return period. GT is the gross turnover of sales (including inter-state
sales) during the tax period or return period but excluding the tax amount. N is the number of tax period or return period falling
within a period of twelve months commencing after the expiry of three months
from the appointed day. (6)
The provisions of sub-rules (1) to (5), shall
apply mutatis mutandis to the goods first purchase or first sale which have
suffered tax either at mentioned in Schedule D of the repealed Act. ? (1)
In case, the original VAT invoice has been
lost, destroyed or mutilated, a taxable person, shall make an application to
the designated officer in Form VAT-7 along with a duplicate copy of VAT
invoice, issued by the seller and an indemnity bond in Form VAT-8 for the
amount, equal to the amount of input tax claimed under such invoice. (2)
On receipt of such application, the
designated officer shall crosscheck the transaction and after satisfying about
the genuineness of the transaction , shall allow the claim by an order to be
passed within a period of sixty days from the receipt of such application. (3)
The taxable person shall avail the input tax
credit only after the receipt of the order mentioned in sub-rule (2).? (1)
After determination of output tax liability
and input tax credit, the taxable person shall determine his net tax liability,
if any, for the tax period or return period in accordance with the provisions
of section 15 of the Act. (2)
A registered person shall determine his tax
liability for the tax period or return period in accordance with the provisions
of section 12 of the Act. (1) Before
the commencement of casual business, the casual trader or his duly authorized
agent, shall apply to the designated officer for permission, in Form VAT-9,
along with a treasury receipt in Form VAT 2 with a fee of rupees five hundred. (2) The
casual trader along with his application, shall furnish to the designated
officer, the sale bill book(s), account books and the list of commodities to be
sold. (3) The
casual trader may withdraw his application any time before the date of
commencement of his casual business.? (1) The
designated officer on receiving application from the casual trader, shall
determine the amount of security keeping in view the quantum of business likely
to be undertaken by the casual trader. The amount of such security, shall,
however not exceed rupees one lac. (2) Every
casual trader shall furnish security for the amount, determined under sub-
section (4) of section 31, which shall be in the form of bank guarantee from a
local Scheduled bank or in cash against a receipt in Form VAT-10, issued by the
designated officer. (3) On
receipt of the application complete in all respects alongwith security, the
designated officer, shall record the particulars of the casual trader and
maintain the same. If the designated officer is satisfied that the particulars
contained in the application are correct and complete, he shall grant
permission in triplicate to the casual trader in Form VAT-11. The first two
copies of the permission shall be given to the casual trader and the third copy
shall be kept in the record : Provided that if the
designated officer is not satisfied that the particulars contained in the
application are correct and complete, he shall after affording an opportunity
to the casual trader of being heard, reject the application for the reasons to
be recorded in writing. (4) The
designated officer at any stage during the currency of the casual business,
may, keeping in view the quantum of business undertaken or likely to be
undertaken, demand an additional security, if he is satisfied that the security
already obtained is in sufficient: Provided that the total
amount of security including the additional security, shall
not exceed rupees one lac.?
(1) A casual
trader, who brings goods from outside the State, shall report to the first
Information Collection Centre or Check Post on entry into the State and furnish
the second copy of the permission certificate issued by the designated officer
and shall declare the quantum of goods in Form VAT-12. (2) The
casual trader referred to in sub-rule (1), shall furnish details of such goods
to the designated officer before the commencement of the casual business. The
details of the goods imported during the currency of the said business, shall
also be furnished to the designated officer forthwith.? Rule
31. Extension of period of business of casual
trader in the event of opening of new
outlet.-- If, the casual trader
intends to extend the period of conducting the casual business or intends to
open a new outlet, he shall intimate the designated officer in writing in this
respect at least three working days in advance and the designated officer on
receipt of such information and satisfying himself as to the genuineness of the
request, may extend the period of permission for conducting casual business and
incorporate the fact of extending the period, or opening the new outlet in Form
VAT-11: Provided
that while extending the period of permission or allowing opening of a new
outlet, the designated officer, may review the amount of security already
furnished.? Subject to the provisions
of sub-rule (4) of rule 33, a casual trader shall deposit the amount of tax due
in the appropriate Government Treasury by way of challan in Form VAT-2 on the
conclusion of the business: Provided that If the
period of casual business exceeds seven days, the amount of tax shall be
deposited on weekly basis on the first working day after the close of the week
and the final installment shall be paid immediately on the conclusion of the
casual business, whichever is earlier.? (1) The
casual trader shall furnish to the designated officer, a statement showing the
details of sales and purchases and tax liability in Form VAT-13, immediately
after the conclusion of the casual business. He shall also append the details
of unsold goods and shall produce account books before the designated officer
for determining the final tax liability. (2) The
designated officer, may examine the account books of the casual trader
immediately on the date of receipt of tax liability statement in Form VAT13 or
on the next working day and shall determine the final tax liability of the
casual trader. (3) After
determining the final tax liability, the designated officer shall require the
casual trader to deposit immediately the amount of tax so determined. (4) Where a
casual trader fails to discharge his tax liability as determined by the
designated officer, the same shall be recovered out of the security furnished
by the casual trader. Balance unrecovered amount, if any, shall be recoverable
under the provisions of the Act and these rules. (5) After
satisfying himself that the casual trader has discharged his tax liability, the
designated officer shall release the security and issue tax clearance
certificate in triplicate in Form VAT14. The casual trader, shall be given the
first two copies and the third copy shall be maintained in the record. He shall
deposit the second copy at the last Information Collection Centre while leaving
the State.? If a casual trader fails
to apply for permission or fails to make a report, he shall be served with a
notice in this regard before taking final action.? If the goods being
transported by a casual trader, are detained as per provisions of the Act and
these rules, the same may be put to auction, if required, in accordance with
the procedure laid down in rule 70. (1) Every
taxable person shall file quarterly self-assessed return in Form VAT-15 within
a period of thirty days from the date of expiry of each quarter along with the
proof of the payment made into the appropriate Government Treasury and the Tax
Deductions at Source (hereinafter referred to as the TDS ) certificates, if
any: Provided that where a person opts
to make the payment of tax through crossed cheque or bank draft, he shall
enclose the crossed cheque or the bank draft, as the case may be, along with
the return, which shall be filed within a period of twenty days from the date
of the expiry of the quarter: Provided further that a person,
whose annual gross turnover exceeds rupees one crore in the previous year,
shall determine his tax liability for every month and shall pay tax by the 20th
day of the month, if paid through the crossed cheque or draft and by the 30th
day of the month, if paid through the treasury receipt and shall submit the
same to the designated officer, along with the information in Form VAT-16; and
payment for the last month of each quarter shall be made on the 20th or the
30th day of the close of quarter, as the case may be, along with the quarterly
return. The return in Form VAT 15, shall be accompanied by photocopies of the
treasury receipt evidencing the payment of tax for the previous two months
also. [10] [Provided
further that notwithstanding the fact that even if no tax becomes due or
payable in a particular month, the person referred to in the second proviso,
shall have to furnish information in Form VAT-16.] Provided further that a person
making sales in the course of inter-State trade or export out of India may, by
making an application to the designated officer, opt to file self-assessed
return on monthly basis in Form VAT-15 within a period of twenty days, if
payment of tax is made by a crossed cheque or draft and within a period of
thirty days, if payment is made through a treasury receipt. (2) Every
registered person, shall file quarterly self-assessed return in Form VAT-17
within a period of thirty days from the date of expiry of each quarter along
with the proof of payment made into the appropriate Government Treasury and the
TDS certificates, if any: Provided that a person, who opts
to make payment of tax through the crossed cheque or bank draft, he shall
enclose the crossed cheque or the bank draft, as the case may be, along with
the return, which shall be filed within a period of twenty days from the date
of the expiry of the quarter. (3) In the
case of a taxable person or a registered person, having more than one place of
business in the State, returns shall be submitted by the authorised person of
principal place of business in the State and shall include the total value of
goods sold or purchased or transferred by all additional places of business of
such taxable person or registered person, as the case may be. (4) In the
event of cancellation of registration, the taxable person or registered person,
as the case may be, shall file a final return in Form VAT-15 or Form VAT-17, as
the case may be, within a period of thirty days of such closure along with a
statement of stock existing on the date of closure. (5) A return
in Form No. VAT 15 or VAT 17, as the case may be, shall be in duplicate. The
original copy, shall be retained by the designated officer and the duplicate
copy shall be returned to the person after acknowledging the same by signing
and affixing the official stamp and the receipt number. [11] [Provided
that such categories of persons, as may be directed by the commissioner, shall
file returns electronically.]? (1)?? Any amount payable by a person in respect of
tax, interest, penalty, registration fee or any other liability, shall be paid
into the appropriate Government Treasury. [12] [(2)
Ninety per cent of the payments, payable under the Act or these rules, shall be
made in the Challan Form VAT-2 and ten per cent of such payments shall be made
in Form VAT-2A. These Forms shall be available free of cost at the [13]
[District Excise & Taxation Officers].] (3) ??Challan in Form VAT 2, shall be filled in
quadruplicate. Part a of the Challan shall be retained by the treasury. Part B
of the challan shall be sent by Treasury Officer to the District Excise and
Taxation Office. Parts C and D of the challan shall be returned to the
depositor, duly signed, in token of proof of payment. (4) ??Where the amount payable by a person is paid
into a branch of the State Bank of Patiala or any branch of a Scheduled Bank,
authorised to transact the Government business, as approved by the Reserve Bank
of India, the manager thereof, shall return to the person, duly signed, in
token of proof of payment, parts C and D of the challan form and forward parts
a and B of the challan form, along-with a detailed list of deposits, to the
Treasury Officer of the district, in which the branch is situated, on the first
day of the following month. (5) ??The
Treasury Officer of the district, shall retain part a of the challan form and
forward part B thereof to the District Excise and Taxation Office. (6) ?There shall be maintained in the Excise and
Taxation Office of each district, a Daily Collection Register in [14]
[Form VAT-54 and VAT-54 A], wherein particulars of every challan received in
proof of payment of tax or penalty or any other amount due under the Act, shall
be recorded.? A person, who wishes to deduct
from his turnover the amount in respect of sales or purchases, made outside the
state or in the course of inter state trade or commerce or export out of the
territory of India, shall append lists in Form VAT -18 and Form VAT 19 along
with return in Form VAT -15.? A person, who has dispatched
goods from any place within the State and intends to claim deduction under
clause (b) or (c) of sub-rule (1) of rule 15 from his turnover of sales shall,
on demand, furnish before the designated officer for audit, at the time of
audit under section 28, or before the designated officer for assessment, at the
time of assessment under section 29 or provisional section 30, the following
particulars, namely: (a) description
of goods: (b) quantity
or weight of goods; (c) name of
the transporter, railway station or airport or the place from which such goods
have been despatched; (d) name of
the place of destination; (e) number
and date of goods receipt along with vehicle number, railway receipt, bill of
lading, or consignment note, or air note, as the case may be; (f) name and
address of the consignor in the State and the consignee outside the State; (g) name and
address of the purchasing person outside the State, with number of the
registration certificate, if any, under the Central Sales Tax Act, 1956 (74 of
1956); (h) invoice
number and date and; (i) amount of
the invoice.? (1)
In addition to the returns prescribed under sub-rules (1) and (2)
of rule 36, every taxable person and registered person, shall file an annual
statement in Form VAT - 20 or Form VAT - 21, as the case may be, by giving therein
the final liability of tax for the year by the 20th day of November in case of
a taxable person and by the 20th day of august in case of a registered person.
This statement shall be accompanied by the receipt ,evidencing the payment of
tax less paid, if any, together with due interest thereon, and the details of
the goods in stock existing on the 31st day of March of the year to which the
statement relates. (2)
Every taxable person shall also furnish alongwith the annual
statement, a copy of the Trading account, Profit and Loss account and Balance
Sheet as on the 31st day of March of that year alongwith statutory declaration
in Form D and other relevant Forms under Central Sales Tax Act 1956 [15]
[:] [16] [Provided
that for the year 2005-06, 2006-07, the statutory declaration under the Central
Sales Tax Act, 1956 should have been filled up-to 30th day of September, 2007,
31st day of March, 2008 respectively and for the year 2007-08, the same shall
be filled up-to 31st day of March, 2009 [17][:]] [18] [Provided
further that for the year 2008-09, the statutory declaration under the Central
Sales Tax Act, 1956 shall be filled up-to 31st day of March, 2010 [19]
[;]] [20] [Provided
further that for the year 2009-10, the statutory declaration under the Central
Sales Tax Act, 1956 shall be filled up to 31st day of March, 2011.]? Every taxable person whose gross
turnover in a year exceeds fifty lacs, shall furnish the annual Statement with
Part B thereof duly certified by a Chartered accountant.? Every taxable person shall append
to his return a list of sales in Form VAT - 23 and a list of purchases in Form
VAT - 24.? (1) The
designated officer shall scrutinize every return filed under section 26 of the
Act. If scrutiny of the return, it is found that a less tax has been paid than
the tax actually payable as per the return, the designated officer, shall serve
a notice upon the person concerned directing him to rectify the same and to pay
the amount of tax less paid, along with the interest payable under section 32
of the Act and produce the Treasury Receipt(s) before the designated officer,
within the time specified in the said notice: (2) If, it is
found that the tax or interest under section 32 of the Act has been paid in
excess of the amount, actually payable according to the return, the designated
officer, shall inform the same to the person by sending a notice within one
month of completion of such scrutiny. (3) If, upon
receipt of the notice referred to in sub-rule (1), the person complies with the
direction made in the said notice and furnishes proof of compliance the
Designated Officer, shall make a record of the same and close the scrutiny. (4) If, the
person does not comply with such directions or expresses his disagreement in
writing, adducing reasons for such disagreement with the directions made in
such notice, the designated officer, unless he accepts such reasons as correct
and justified, shall refer the matter within a period of fifteen days for audit
under section 28 of the Act.? (1) The
Commissioner shall select, on the basis of the parameters as may be laid down
by him, a certain number of persons for audit under section 28 : Provided that the Commissioner
may, upon receipt of information or otherwise, select those persons for audit,
who, according to him, are required for audit. (2) The
audit, shall be performed by an officer or a team of officers consisting such
officers as may be deemed fit by the Commissioner. (3) [21] [The
Commissioner may, keeping in view the nature and complexity of a case and in
the interest of revenue, nominate professionals like Chartered Accountants or
Cost Accountants from amongst a panel of such professionals duly approved by the
Government, for assistance in performance of audit by the officers of the
department.] (4) [22]The
remuneration for the professionals shall be determined by the Commissioner
based on the turnover of a person required to be audited with the assistance of
the professionals. Monetary incentive may also be given in addition to the
remuneration, based on the performance and revenue gains. (5) The audit
may be made for one return period or for more than one return period.]? (1) For the
purposes of audit of returns, annual statement and accounts, the Commissioner
or the designated officer or any other officer authorised to do so ,may require
any person to produce evidence for verification of correctness of any return
and any other additional information as may be considered necessary. (2) The
Commissioner or the designated officer or any other officer authorized to do
so, as the case may be , shall issue a notice of not less than ten days to the
person concerned for production of account books on such date, time and place,
as may be specified in the notice. (3) A person,
who has been served notice under sub-rule (2), shall produce on the specified
date and time such account books, as are mentioned in the notice. (4) During
the course of audit, the person concerned shall provide to the Commissioner as
the designated officer or any other officer authorized to do so, all necessary
facilities for conducting the audit. The person concerned shall also provide
every such information, as may be required by the officer conducting the audit.? (1) A person
entering into a contract with a contractor or a contractor entering into a
contract with a sub-contractor for transfer of property in goods in execution
of a works contract, shall furnish to the commissioner or the designated
officer, particulars of such contract in Form VAT-25 [23]
[along with a copy of the contract] within a period of thirty days from the
date of entering into such contract. (2) A person
entering into a contract with a contractor or a contractor entering into a
contract with a sub-contractor for transfer of property in goods for execution
of a works contract, who is also liable for deduction of tax, shall within a
period of thirty days of accruing his liability to deduct the tax, make an
application, complete in all respects to the designated officer in Form VAT-26,
for allotment of tax deduction number. The designated officer shall allot tax
deduction number to the person concerned within a period of seven days from the
receipt of the application. (3) The tax
deducted under the Act, shall be deposited by the person deducting the tax
through a challan in Form VAT-2 in the appropriate Government Treasury within a
period of fifteen days from the close of each month. (4) A monthly
statement of the deposits made under sub-rule (3), shall be furnished by the
persons concerned in Form VAT-27 alongwith the proof of payment within a period
of fifteen days after the date of deposit. (5) The person
deducting the tax, shall issue a certificate of such tax deduction at source in
Form VAT - 28, which shall entitle the contractor to claim credit for such
amount in the return.? (1) For the
purpose of assessment or provisional assessment of a person, a notice shall be
issued, which shall clearly state the grounds for the proposed assessment,
period of assessment, the date, time and place, fixed for such assessment. The
notice shall provide a time period of not less than ten days for production of
such accounts and documents as may be specified in the notice. (2) A person,
who has been served a notice under sub-rule (1), shall produce on the specified
date and time accounts and documents, as mentioned in the notice together with
objection, if any, in writing, which the person may wish to prefer, alongwith
the evidence, which he may, wish to produce in support thereof.? (1) The
designated officer, after considering the objections and documentary evidence,
if any, filed by the person, shall pass an order of assessment in writing,
determining the tax liability of such a person. (2) The
assessment order shall clearly state the reasons for assessment. (3) A
certified copy of the assessment order, along with Tax Demand Notice, shall be
supplied free of cost.? For the purpose of
amendment of assessment under sub-section (7) of section 29, a notice shall be
issued by the designated officer, to the person, clearly stating the grounds
for the proposed amendment, the date, time and place ,fixed for such amended
assessment. After hearing , the person concerned and making such enquiry, as
the designated officer may consider necessary, he may proceed to amend the
orders as he deems fit subject, however , to the following conditions, namely
:- (a) No
amendment, which has the effect of enhancing the amount of tax, shall be made
by the designated officer, unless he has given notice to the person concerned
of its intention to do so and has allowed him a reasonable opportunity of being
heard. (b) Where
such amendment has the effect of enhancing the amount of the tax or penalty ,
the designated officer, shall serve on the person a Tax Demand Notice in Form
VAT 56 as required under sub-section (11) of section 29 and thereupon , the
provisions of the Act and these rules shall apply, as if such notice had been
served in the first instance. (c) Where any
amendment made under sub-section (7) of section 29 has the effect of reducing
the tax or penalty, the designated officer shall order refund of the amount,
which may be due to the person and the procedure for refund laid down in rule
52 shall apply.? Rule
50. Manner of imposition of penalty for offences
under the Act and payment of
such penalty.-- (1) Where it
appears to the Commissioner or the designated officer, as the case may be, that
it is necessary to proceed against a person under sections 52, 53, 54, 55, 56,
57, 58, 59 or 60, as the case may be, such officer shall serve upon such person
a notice, directing him to appear before him in person or through an authorised
agent and ,- (a) to
produce before him the books of accounts, registers or documents for
examination; (b) to
explain the books of accounts or documents produced by such person or evidence
that came into possession of any of the said officer; and (c) to show
cause on the date specified in such notice, why penalty specified as in the
notice ,should not be imposed on him. (2) The
person may, if he so wishes, prefer any objection in writing or he may adduce
any evidence in support of his contention on the date of hearing. (3) After
examining the books of accounts, documents or evidence, produced by the person
and considering his objection, the Commissioner or the designated officer, as
the case may be, if satisfied with the explanation given or on the basis of the
evidence, furnished, may not impose penalty. In case, no satisfactory
explanation is forthcoming, the officer, shall impose penalty upon the person
under the relevant section, for the amount as provided under the Act and serve
a notice upon such person, directing him to make payment of the amount in
accordance with the provisions of the Act and these rules and to produce the
Treasury Challan in proof of such payment, by the date, specified in the said
notice. The officer shall, in every such case, pass a self speaking order,
giving therein reasons for the action taken.? (1) If any
sum is payable by a person under the Act or these rules, the designated officer
shall serve a notice in Form VAT - 56 upon him specifying the date, not less
than fifteen days and not more than thirty days from the date of service of the
notice, on or before which, payment shall be made and he shall also fix a date
on or before which, the person shall furnish the treasury challan in proof of
such payment. (2) When the
Treasury Challan is produced, the designated officer shall make the necessary
entry in the personal account of the person.? If any person, who, is
registered under section 21 of the Punjab Value Added Tax Rules, 2005, fails to
pay any tax, penalty or interest payable under the Act or fails to furnish a
return or returns or annual statement by the prescribed date or has filed
incomplete or incorrect return or has conducted huge transactions as per
Information Collection Centre data available in the computer system but has not
filed corresponding returns or no business at the declared place is being conducted
or has failed to comply with the requirements of any notice issued by a
designated officer, the Commissioner or the designated officer may lock his Tax
Identification Number, without prejudice to other actions which may be taken
against him under the Act or the Rules : Provided that a notice in
Form VAT-58 shall be issued immediately after locking of the Tax Identification
Number by the designated officer to the person informing him about the action
taken, alongwith the reasons thereof. The locked Tax Identification Number
shall be reopened immediately after the compliance by the concerned person by
furnishing evidence of the payment of the tax, interest and penalty or
furnishing of over due return or returns or annual statement, as the case may be. In all cases where the Tax
Identification Number is locked or reopened the designated officer shall
display the fact in the office notice board and also inform the Commissioner
within twenty four hours. Explanation;"
Locking of Tax Identification Number (TIN)" means temporary stoppage of
inter-state movement of goods of the concerned person for the purposes of
verification or further legal action] (1) An
application for refund of an amount of tax, penalty or interest admissible
under the Act and these rules shall be made to the designated officer in Form
VAT -29. The application so made shall contain the grounds on which the refund
is claimed. (2) The
application for a claim of refund under section 18 on account of direct export
out of the territory of India, shall be supported by the following documents,
namely: - (a) copy of
the invoice issued to the foreign buyer; (b) Bill of
lading, Airway Bill, Shipping Bill or similar documents, containing "Let
Export Order" endorsed by Customs Authorities; (c) Custom
clearance certificate in case of export to Nepal and Bhutan; or (d) any other
document, which may be specified by the Government. (3) The
application for a claim of refund on account of penultimate export shall be
supported by the following documents, namely: - (a) copy of
Bill of lading, Airway Bill, Shipping Bill or similar documents containing
" Let Export Order" as endorsed by Customs Authorities ; and (b) copy of
the invoice issued to the purchaser. (4) [26] [Where
the refund arising due to excess Input Tax Credit, which may be due to
interstate sales, consignment or branch transfer, exports out of India or any
other reason under the Act, the person claiming refund, shall attach
documentary evidence in original in the form of statutory declaration that is
'C', 'D', 'E-I', 'E-II', 'F', 'H' and 'I' Forms, as the case may be, prescribed
under the Central Sales Tax Act, 1956, and the rules made there under] (5) Any claim
not supported by the aforesaid documents, shall not be admissible to the extent
of such document being not furnished, and the person shall file annual
statement accordingly along with the additional tax interest or penalty, if
any. (6) If the
designated officer after making such scrutiny and inquiry, as he deems
necessary, is satisfied that the claim of refund is admissible, he shall
subject to the provisions of section 39, determine the amount of refund and
shall- (a) if the amount
to be refunded does not exceed rupees one lac, record the orders of sanctioning
the refund and (b) if the
amount to be refunded exceeds rupees one lac, submit the record of the case
together with his recommendations to the Assistant Excise and Taxation Commissioner,
in-charge of the district for final orders of refund, who shall record the
orders of sanctioning the refund. (7)
Where the refund is arising out of a judgment of a court or an
order of an authority under the Act, the person claiming the refund, shall also
append a certified copy of such judgment or order. (8)
No refund shall be allowed, if the person has not filed return or
paid tax as per provisions of the Act and these rules. (9) (a)
Persons or organizations listed in Schedule-G, may apply to the designated
officer for the refund of tax in Form VAT-29A. (b) ???The refund shall be
granted only on certification given by the person or the Chief of the
organization that the goods are purchased for use in the official functioning
of the organization. (c)?? Refund of tax under
clause (a) shall be allowed on purchases made from a taxable person or a
registered person against invoice. (10) The
refund voucher in form VAT-30 or refund adjustment order in form VAT-30 A, as
the case may be, shall be issued within a period of sixty days from the date of
submission of application for refund. (11) Where
claim for refund is found inadmissible, the designated officer shall issue a
notice to the applicant asking him to show cause as to why the application
should not be rejected. If the designated officer is not satisfied with the
reasons adduced by the applicant, he may reject the application for refund; (12) The
refund made under section 18 or section 39, as the case may be, shall be
entered in the refund register maintained for this purpose in Form VAT-30C and
VAT-30B, respectively.] (13) [27]Where it
is subsequently found that excess refund has been made in any period, the same
shall be adjusted against the refund to be given in future or against future
input tax credit available to such person under section 13.]? (1) The
following records may be maintained by a taxable person, which will include,- (a) a monthly
VAT account specifying total output tax, total input tax and net tax payable or
the excess tax credit due for carry forward; (b) purchase
records, showing details of purchases on which tax has been paid, purchases
made without payment of tax, purchases made from an exempted unit and purchases
made from outside the State. Original tax invoices for purchases on which tax
has been paid and invoices for purchases made without payment of VAT, shall all
be retained date wise ; (c) sales
records showing separately sales made at different tax (d) rates, zerorated
taxable sales and tax-free sales and copies of VAT invoices related to taxable
sales and invoices related to tax free sales ,shall be retained datewise and in
numerical order; (e) record of
inter-state sales and inter-state transfer of goods, including that of goods
sent for job work, supported by statutory declarations and such other evidence
as may be relevant. (f) details
of input tax calculations, where the taxable person is making both taxable and
tax free sales ; (g) stock
records showing stock receipts and dispatches and stock of manufactured goods ; (h) order
records and delivery challans, wherever applicable; (i) annual
accounts including trading, profit and loss accounts and the balance sheet; and (j) bank
records, including statements, cheque book counter foils and pay-in-slips. (2) The
following records , may be maintained by a registered person, namely :- (a) details
of the goods purchased and sold by him; and (b) cash
book, daybook, ledger, invoice or bill books and purchase vouchers. (3) Specimen
of sale and purchase registers for taxable person and registered person which
are available in Form VAT - 31-, Form VAT - 32, Form VAT 33 and Form VAT34,
respectively. These specimens are provided to facilitate a person for proper
maintenance of accounts. A person may, maintain account books as per his
requirement and nature of business, but these shall contain the information as
per aforesaid the specimen.? (1) A VAT
invoice, shall be issued from duly bound invoice or cash memo book, except when
invoices are prepared on computer or any other electronic or mechanical device.
It shall be at least in triplicate i.e. Original Copy, second copy and the last
copy. The respective copies of the invoice shall bear these words clearly. (2) On the
original copy of the VAT invoice, the words Input Tax Credit is available to a
person against this copy shall be printed and it will be issued to the
purchaser only. On the second copy, the words This copy does not entitle the
holder to claim Input Tax Credit shall be printed and this copy shall be used
for the purpose of transportation of goods. The last copy shall be retained by
the seller. (3) The words
VAT Invoice shall be prominently printed on the invoice. (4) A VAT
invoice shall contain, the following details:- (a) a
consecutive serial number printed by a mechanical or electronic process. In
case of a computer generated invoice, the serial number may be generated and
printed by computer, only if , the software automatically generates the number
and the same number cannot be generated more than once; (b) the date
of issue; (c) the name,
address and registration number of the selling person; (d) the name,
address and registration number of the purchaser; (e) full
description of the goods; (f) the
quantity of the goods; (g) the value
of the goods per unit; (h) the rate
and amount of tax charged in respect of taxable goods; (i) the total
value; (j) Ii the
goods are being sold, transferred or consigned to a place outside the State,
serial number of Form VAT-36; (k) mode of
transportation of goods and details thereof; and (l) signatures
of the proprietor or partner or director or his authorized agent (m) [28]stages of
purchase, namely:- (i)?? ?first stage; (ii) ??second stage; (iii) ??third stage; and (iv) ??fourth stage. (1) A retail
invoice, shall be issued from duly bound invoice or cash memo book, except when
the invoices are prepared on computer or any other electronic or mechanical
device. It shall be a t least in duplicate. (2) The first
copy of a retail invoice shall be issued to the purchaser of goods. The last
copy shall be retained by the selling person. (3) A retail
invoice shall carry the following details :- (a) a
consecutive serial number, printed by a mechanical or electronic process. (b) he date
of issue. (c) the name,
address and registration number of the selling person. (d) full
description of the goods. (e) the
quantity of the goods. (f) the value
of the goods per unit. (g) the total
value. (h) signature
of proprietor or partner or director or/authorized agent. (4) A retail
invoice for interstate sale and exports out of the country shall carry the
following details in addition to the details mentioned in sub-rule (3), namely
:- (a) the name
, address and registration number of the purchaser, (b) the rate
and amount of tax charged in respect of taxable goods; (c) serial
number of Form VAT-36 ; and (d) mode of
transportation and details thereof.? (1) a credit
or debit note, shall be issued from the VAT or retail invoice book and shall
contain the following information:- (a) words
debit note or credit note shall be written on the invoice prominently. (b) the name,
address and registration number of the person to whom issued. (c) number
and date of invoice to which credit or debit note relates. (d) brief
explanation about issuance of debit or credit note. (e) the value
of goods and the amount credited or debited along with tax effect. (2) The note
shall carry the date of issue and signature of proprietor or partner or
director or authorized agent.? (1) A
delivery challan for transfer of goods other than by way of sale , shall be
issued from duly bound book ,except when the challans are prepared on computer
or any other electronic or mechanical device. It shall be atleast in
triplicate. The first copy shall be for purchaser or consignee. The second copy
shall be for the transporter. The last copy shall be retained by the consignor.
The serial number shall be printed by a mechanical process. (2) A
delivery challan shall contain the following particulars :- (a) the
words, Delivery Challan shall be prominently printed on the document. (b) serial
number of Form VAT-36 in case of interstate transaction. (c) date of
transfer of goods. (d) name, address
and registration number of the consignee. (e) description
of goods, weight, quantity, estimated price per unit and total estimated value
of goods. (f) mode of
transportation of goods and details thereof. (g) signature
of the Consignor.? (1) A person
may electronically maintain or generate all or any of the records, returns and
invoices prescribed under rules 53 to 57, using a computer, in electronically
legible format after informing the Commissioner or the designated officer about
the system to be followed. Whenever changes are made in the system, the person
shall inform the Commissioner or the designated officer, as the case may be,
within a period of fifteen days of such change. (2) The
printouts (hard copies) of records and documents must be taken out at the end
of each month and kept in bound folders, separately for each type of record,
returns and invoices. (3) The
person shall ensure that proper backup records are also maintained and
preserved so that in the event of destruction due to unavoidable accidents or
natural causes, the information can be restored within a reasonable period of
time from such accident or natural cause. All such records, returns, invoices
and other documents (both electronic and hard copy, including backups) , shall
be preserved and retained for a period of six years (counted from the first day
of the financial year following the financial year to which a record, return or
invoice pertains ) or until the assessment becomes final, whichever is later. (4) It shall
be incumbent upon the person, who maintains the electronic records, to produce
on demand, the relevant records, in hard copy and/or in the electronically
legible format along with the flow and treatment of the transactions through
the accounting system, from the stage of initiation to closure and storage to
the designated officer, or the audit parties, deputed by the competent
authority. (5) The
person shall also provide account of the audit trail and interlinkages, whether
paper or electronic, and the financial accounts record layout, data dictionary
and total number of records in each field along with sample copies of such
records. (6) In case,
any person is found to be misusing this facility or not providing access to the
information or if there are any other cogent reasons, the Commissioner or any
other authorised officer, as the case may be, may, after recording such reasons
and after taking into consideration the explanation tendered by the person
regarding the discrepancies, if any, prohibit a person from electronically
maintaining or generating any records, returns or invoices.? The authentication of the
account books by the designated officer shall be done by appending his
signature along with his seal at one or more places in each of the books, or
documents, produced before him.? The designated officer
shall keep a record of the notices issued for the purpose of crosschecking,
survey and authentication of account books.? (1) All
seizures or searches under section 46, shall be made in accordance with the
provisions of the Code of Criminal Procedure, 1973. (2) Any
officer, while exercising power under section 46, may take assistance of any
police officer of the State. (3) Any
accounts, registers or documents seized under section 46, shall not be retained
beyond the period referred to in the aforesaid section. (4) If, any
person from whom any accounts, registers or documents have been seized under
section 46 , does not take delivery of such accounts, registers or documents
within the time specified in the notice issued in this behalf, the designated
officer shall be at liberty to take appropriate action.? Rule
62. Inspection, search and seizure of accounts,
registers and documents of a transporter,
carrier or transporting agent.-- The provisions of section
46 and rule 61, shall apply mutatis mutandis in respect of inspection, search
and seizure of accounts, registers and documents relating to transport business
of a transporter, carrier or transporting agent.? (1) The
declaration referred to in the first proviso to sub-section (2) of section 51,
shall contain the particulars as are prescribed in Form VAT 12. (2) The form
referred to in the second proviso to sub-section (2) of section 51 shall be in
Form VAT 36. (3) The
declaration referred to in the first proviso to sub-section (4) of section 51,
shall contain the particulars as are prescribed in Form VAT 35. (4) The bond
with sureties referred to in clause (a) to sub-section (6) of section 51, shall
be in Form VAT-37. (5) For the
purposes of clause (d) of sub-section (7) of section 51, the receipt, shall be
in Form VAT - 38. It shall be in duplicate. The original copy thereof, shall be
issued to the owner of the goods or his representative or the driver or any
other person in charge of the goods vehicle or vessel, in token of having
received the amount of cash security and carbon copy thereof shall be retained
by the office.? Rule
64. Procedure for furnishing information at the
Information Collection Centre.-- (1) The owner
or person in charge of the goods vehicle shall submit before the authorised
person at the Information Collection Centre ;- (a) transporters
copy of VAT invoice or retail invoice or delivery challan, as the case may be; (b) declaration
for transport of goods to and from the State in Form VAT36, in duplicate; and (c) Goods
Receipt or trip sheet or way bill or log book, as the case may be. (2) The
authorised person at the Information Collection Centre, shall enter the
relevant information in the computer and generate serially numbered
computerized printouts of Form VAT-12 or Form VAT-35, in duplicate, whereafter
the documents mentioned in sub-rule (1), shall be returned to the person in
charge of the goods along with the aforesaid Forms in duplicate. (3) The
authorised person shall charge such sum, as may be fixed by the Commissioner
from time to time as service charges for issuing the computer printouts in Form
VAT-12 or Form VAT-35, as the case may be, from the owner or the person in
charge of the goods vehicle. (4) The owner
or the person in charge of the goods vehicle, shall submit the documents
referred in sub-rule (1), in original and copies thereof alognwith the duly
signed copies of Form VAT-12 or Form VAT-35, as the case may be, to the officer
in charge of the Information Collection Centre: Provided that no such
copies of the documents, shall be required where declaration in Form VAT36 is
submitted. (5) The
officer- in- charge of the Information Collection Centre, shall retain the
original foil of declaration furnished in Form VAT-36 and a copy of Form VAT -
12 or Form VAT - 35, as the case may be, and shall return the duly stamped and
signed copies of the following documents to the owner or person in charge of
the goods vehicle, namely: (a) a copy
each of the duplicate copy of VAT invoice or retail invoice or delivery challan
and trip sheet or log book or way bill and goods receipt; (b) a copy of
Form VAT-12 or Form VAT-35, as the case may be; and (c) duplicate
foil of Form VAT- 36: Provided that where Form
VAT 36 is not required to be submitted under these rules, the officer in charge
shall also retain copies of the documents as mentioned in clause (a) and (b).? Rule
65. Procedure regarding declaration for transport
of goods to and from the State.-- (1) The Form
referred to in the second proviso to sub-section (2) of section 51 for the sale
or dispatch of the goods by a taxable person from within the State to a place
outside the State or for the import of the goods from outside the State, shall
be in Form VAT - 36. It shall be furnished, if the goods are meant for trade,
commerce or industry and the amount of a single transaction exceeds rupees ten
thousand and are other than the goods declared tax free under section 16. (2) The
procedure to issue blank Form VAT-36, its use and submission to the designated
officer after use , shall be as hereinafter provided:- (a) Form
VAT-36 shall be got printed by the State Government or in certain cases , it
may allowed to be procured electronically, subject to such security measures
and on payment of such fee, as may be specified by the State Government from
time to time. The aforesaid Form , shall be in triplicate, that is, the counter
foil, the original foil and the duplicate foil and shall be issued to the
taxable person, on making an application in Form VAT36-a, to the designated
officer against cash payment or treasury receipt of rupee one for each form; (b) The
taxable person, shall apply to the designated officer in Form VAT36-a, stating
clearly his reasonable demand for a period not more than three months,
disclosing the stock and details of Forms already in his possession and also
the number of Forms and the date on which these were last issued; (c) If the
designated officer is satisfied that the requisition of the taxable person is
genuine and reasonable, he may issue him as many forms as he may deem proper; (d) The
taxable person to whom the above said Forms are issued, shall be responsible
for their proper custody and use. If such Form whether blank or filled up, is
lost either from the custody of a taxable person or from any other person in
transit, the taxable person, shall report immediately the loss of the same to
the designated Officer from whom he had obtained it. (e) On
receipt of the report, the designated officer shall call upon the taxable
person to furnish a reasonable security by way of an indemnity bond in Form VAT
- 36C in respect of each lost Form separately or in respect of all the lost
Forms collectively to safeguard against their misuse and the designated officer
shall notify the loss of Forms ; (f) If the
taxable person closes down his business and surrenders his registration
certificate or his registration certificate is cancelled for any other reason,
he shall forthwith surrender all the VAT - 36 Forms lying unused with him to
the designated officer from whom he had obtained them ; (g) The
taxable person shall maintain a register containing accounts of such Forms in a
register in Form VAT 36-B ; (h) The
taxable person shall produce the register referred to in clause (g) with his
application for getting more Forms. Part C of the application, shall be
perforated and affixed in the account Register in Form VAT 36-B of the taxable
person by the designated officer issuing the forms ; (i) The State
Government may, by notification in the Official Gazette, declare certain serial
number, series, designs or colour of Form VAT - 36, as obsolete and invalid.
All the taxable persons shall, on or before the date from which the Form VAT
-36 are declared obsolete and invalid, surrender to the designated officer, all
such Forms, which may be in their possession and may obtain new forms in
exchange. However, new Forms shall not be issued to a taxable person until he
has rendered the account of the old Forms, issued to him and actually returned
the balance of Forms in his possession, if any, to the designated officer. (j) A taxable
person selling or consigning or transferring or exporting goods outside the
State and the territory of India of the value ,exceeding rupees ten thousand ,
shall be required to fill up Form VAT - 36, in triplicate with full particulars
and shall sign and stamp all the three foils of the said Form. The original and
duplicate foil of the filled Form alongwith other documents as required under
section 51 of the Act, shall accompany the goods during the course of
transportation. The counter foil shall be retained by the taxable person ; (k) At the
first Information Collection Centre before his exit from the State , the owner
of the goods or the driver of the vehicle or any other person in charge of the
vehicle or vessel carrying the goods , shall give the original and duplicate
foils of the Form to the officer in charge of the said Information Collection
Centre , who after satisfying himself about its being complete and correct,
shall sign and stamp them with his official seal, keep the original foil in his
record and return the duplicate foil of the Form to the person, who has
produced the same. (l) A taxable
person importing or receiving goods of value, exceeding rupees ten thousand
into the State from any place outside the State, shall send to the selling
dealer or consignor of the other State, two foils of Form VAT - 36 obtained by
him under clause (c), duly filled, signed and stamped. He shall, retain the
counter foil with him ; (m) On his
entry into the State, at the first Information Collection Centre, the owner or
the driver of the vehicle or any other person in-charge of the vehicle or
vessel, carrying the goods, as the case may be, shall produce both the above
said foils to the officer-in-charge of the said Information Collection Centre,
who after satisfying himself about their being complete, correct and genuine,
shall sign and stamp them with his official seal and keep the original foil in
his record. The officer, shall return the duplicate foil of the Form to the
person, who has produced the same, who shall carry the duplicate foil alongwith
goods during their transportation in the State ; (n) The owner
of the vehicle or the transport company or the transport agency, as the case
may be, shall deliver to the consignee, while delivering the consigned goods,
the duplicate foil of the Form duly authenticated by the officer in charge of
Information Collection Centre, alongwith Invoice and Goods Receipt; (o) The
importer shall preserve the foil and other documents delivered to him under
clause (n) for such period , as may be specified by the Commissioner and
produce them before the designated officer, whenever demanded by him ; (p) Where a
duly completed Form, issued by a purchasing taxable person or consignee to a
selling dealer or consignor, is lost in transit or in the hands of the selling
dealer or consignor, the purchasing taxable person or the consignee, as the
case may be, shall on demand, by such selling dealer or consignor, issue a
duplicate Form to him in the same manner in which original Form was issued: Provided
that before issuing a duplicate Form, the purchasing taxable person or
consignee, shall give the following declaration in red ink, duly signed by him,
on each of the three foils of such duplicate declaration Form:- I, hereby
declare that this is the duplicate in lieu of the original of the declaration
Form No. ________ signed on ________ and issued to M/s_____ in respect of
___________ (description of goods) valuing at Rupees________. (q) No
taxable person shall issue any Form , except one, obtained by him from the
designated officer or procured electronically and not declared obsolete or
invalid under the provisions of clause (i); (r) The
Commissioner may , issue, from time to time detailed instructions for issue of
blank Forms to a taxable person, their use, submission after use and surrender
of unused Forms by him to the designated officer and maintenance of record in
relation thereto ; (s) Notwithstanding
any thing contained in the preceding clauses, if an importer of goods is unable
to produce Form VAT-36 at the Information Collection Centre, he may at his
option, pay cash security to be calculated at the rate of tax applicable under
section 8 on the value of such goods. The cash security so paid at the
Information Collection Centre, may be adjusted towards his tax liability at the
time of filing return under section 26; provided the goods are duly reflected
in his account books and declaration in Form VAT 36 is submitted to the
designated officer within fifteen days from the receipt of goods by him. (3) (a) In
case, a taxable person is importing goods of value, exceeding rupees ten thousand
, meant for the purpose of trade, commerce and industry from outside the State
by Rail, air, Sea or Post Office or Courier, he or his representative, shall
fill the original and duplicate foils of the Form VAT-36, obtained by him ,
depicting the details of import as per invoice or delivery challan, railway
receipt, bill of lading or any document of this nature before taking the
delivery of the goods. (b) ??The taxable person or his representative,
shall submit the original foil and the duplicate foils of Form VAT - 36, in the
office of the designated officer in whose area his business premises falls. (c) ??The taxable person or his representative ,
shall carry the duplicate foil of the Form so obtained, alongwith the goods
during the course of transportation from Railway, airport or Post Office or
Courier to his place of business ; (d) ??A taxable person selling or consigning or
transferring or exporting goods outside the territory of India of the value,
exceeding rupees ten thousand, meant for the purpose of trade to a person
outside the State by Rail, air, Sea, Post or Courier, shall fill Form VAT - 36
according to invoice or delivery challan, railway receipt, bill of lading or
any document of this nature ; (e) ??He shall submit the original foil in the
office of the designated officer. The concerned designated officer after
verifying the correctness of the Form, shall put his signature and affix seal
on both the foils. He shall keep the original foil in his official record and
return the duplicate foil to the taxable person. The taxable person, shall
carry the duplicate foil alongwith the goods while transporting the same from
his business premises to the Railway Station, airport, Seaport, Post Office or
office of the Courier Services; (f) ???Whoever transports or carries any
consignment of the goods referred to in sub-clauses (a) and (d) from or to a
Railway Station, Steamer, airport or Post Office or any other place, he shall
carry with him the copy of the Form mentioned in these clauses alongwith the
other documents and whenever a road vehicle transporting such consignment or
person carrying such consignment is intercepted, he shall present such Form
along with other documents to such officer, as may be authorised by the
Commissioner in this behalf; (g) ???Nothing contained in this rule shall be
considered to impose any obligation on railway administration or railway
servant or the post office or any officer of the post office or to empower any
search, detention or seizure of any goods on a railway as defined in the
Railways Act, 1989 or in a post office as defined in the Indian Post Office
Act, 1898.? Every carrier of goods or
his agent , shall maintain true account of goods transported, delivered or received
for transport containing the particulars like name, address, registration
number of consignor or consignee, value and description of the goods. Such
record shall be preserved by him for a period of six years.? Procedure
of accepting goods for transportation from the taxable person.-- (1) No
carrier of goods or its agent shall transport or, accept for booking for
transportation unless :- (a) the
consignment is covered by a VAT invoice, a retail invoice or a delivery
challan; and (b) a
declaration for transport of goods to and from the State in Form VAT - 36 with
original and duplicate foils duly filled by the consignor, if the value of the
invoice exceeds rupees ten thousand. (2) The
transporter shall issue transport receipt for goods received and way-bill in Form
VAT-39 and Form VAT-40 ,respectively. (3) The
transporter shall enter full particulars of the goods received for
transportation in a register to be maintained in Form VAT-41.? Rule
68. Procedure for delivery of goods by the carrier
of goods or transporters to a
taxable person.-- (1) No
carrier of goods or its agent, shall accept delivery of the goods coming from
outside the State unless ;- (a) the
consignment is covered by an invoice or delivery challan as the case may be ; (b) a
declaration for transport of goods to and from the State in Form VAT - 36
,duplicate foil duly filed in by the consignor and stamped by the officer in
charge of the Information Collection Centre, if the value of invoice exceeds
rupees ten thousand ,is submitted ; (c) goods
receipt (GR) originating from place of commencement of transportation is
furnished ; and (d) the
declaration Form duly stamped by the officer in charge of the Information
Collection Centre in Form VAT-12 is submitted. (2) After
receiving the goods, the transporter shall enter all the particulars of the
consignment in a register in Form VAT - 42. The transporter shall take
an acknowledgement from the taxable person or the receiver of the goods , duly
signed and stamped on the goods receipt (GR)/transport receipt (TR) and shall
enter full particulars in the Form VAT - 42. Rule
69. Taxable person to maintain true account of
goods received and dispatched.-- (1) Every
taxable person shall maintain true record of goods received or goods dispatched
in a register, which shall be in Form VAT - 43 and Form VAT 44 , respectively. (2) No person
or his authorized agent , shall take delivery of the goods, the sale or
purchase of which is taxable under the Act, from or deliver the goods for
booking to a carrier of goods including an agent of a Transport Company or Booking
agency, unless ;- (a) a copy of
the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo
or delivery challan or declaration for transport of goods to and from the State
in Form VAT - 36, if required, as the case may be, covering the consignment, is
furnished to the transporter or his representative; (b) particulars
of consignment intended to be booked , are furnished in the forwarding note in
Form VAT 45 to the agent, who takes delivery or delivers goods for booking is
in possession of a letter of authority bearing his signatures duly attested
from the consignee or consignor, as the case may be; (c) register
in Form VAT - 43 or Form VAT - 44, as the case may be , maintained by a
registered person, containing entries in regard to such consignment ,is
produced and got authenticated from the carrier of the goods or an agent of the
Transport Company or Booking agency, as the case may be; (d) stamped
endorsement indicating his full particulars and registration certificate number
under the Act, if any, is recorded on the transport receipt by the consignee;
and (e) the
consignor or the consignee being an unregistered person under the Act, gets the
Forwarding Note or the Transport company receipt in respect of consignment of
goods intended to be booked to a place outside the State, or brought from a
place outside the State countersigned from the Excise and Taxation Officer of
the district or any other officer authorised by him.? The goods detained or
seized, which have not been released or got released as per due process of law,
shall be sold by public auction after following the procedure herein after
provided:- (i) The owner
of the goods , shall have the first choice to reacquire the goods on payment of
tax, penalty or other dues for which the designated officer shall issue a
notice calling upon such person to re-acquire the goods within the time
specified in such notice and on such persons failure to do so , the goods shall
be put to public auction ; (ii) the
auction ,shall be conducted by a committee comprising of three officers, i.e.
Assistant Excise and Taxation Commissioner in charge of the district or
Assistant Excise and Taxation Commissioner (mobile wing) or Assistant Excise
and Taxation Commissioner (ICC) , as the case may be, and two Excise and
Taxation officers ; (iii) the
auction, shall be conducted after the Assistant Excise and Taxation
Commissioner or the designated officer or the officer concerned certifies that
the goods have not been got released even after the process of law has been
completed or the goods are of perishable nature and need immediate disposal; (iv) the
Assistant Excise and Taxation Commissioner in charge of the district, may fix a
particular day in a year for putting the goods seized or detained to auction and
such date , shall be widely publicized ; (v) the
Assistant Excise and Taxation Commissioner in charge of the district shall ,
cause to be published on the Notice-Board of his office, a list of the goods
,detained or seized and intended to be sold. The notice in prescribed Form VAT
46, shall specify the place, day and time of auction. A notice of fifteen days
shall be given before the sale by auction is to be conducted. A copy of such
notice and list of goods, shall also be displayed at one or more public places,
Information Collection Centres and office of the Assistant Excise and Taxation
Commissioner in charge of the district in which the goods were detained or
seized and, if considered necessary, wide publicity of such auction , may be
given in leading news paper(s). Before doing so , the Assistant Excise and
Taxation Commissioner in charge of the district shall , issue a notice in Form
VAT - 47 to the owner of the goods ; (vi) the
intending bidders, shall deposit the earnest money equivalent to a sum
amounting to ten percent of the estimated value of the goods before the
commencement of the auction ; (vii) the
auction proceedings shall be recorded in writing in Form VAT- 48 ; (viii) where the
purchaser fails to pay the bid money, the goods shall be resold by auction at once
and earnest money deposited by the defaulting purchaser, shall be forfeited to
the State Government. The earnest money deposited by the unsuccessful bidders
,shall be refunded to them immediately after the auction is over; and (ix) the final
bid ,shall be approved by the Deputy Excise and Taxation Commissioner in charge
of the Division, if the auction money exceeds rupees fifty thousand. (x) the
auctionpurchaser ,shall pay the sale value of the goods in cash immediately
after the sale and he shall not be permitted to carry away any part of the
goods until , he has paid for the same in full and until, the sale has been
confirmed by the appropriate authority mentioned in clause (viii). (xi) after
receiving the amount by the above said procedure , the goods shall be delivered
and a receipt thereof shall be issued in Form VAT - 49. (1)
an appeal against every original order referred to in section 62,
shall contain the following particulars and information, namely (a) the name
and address of the appellant; (b) the date
of the order against which an appeal is made; (c) the
authority against whose orders , the appeal is made; (d) a clear
statement of facts and grounds of appeal; (e) reasons
for the delay in appeal, if any; (f) the
relief prayed for; and (g) signatures
and verification by the appellant or by an agent duly authorised by him in that
behalf in the following form, namely:- I,___________________________
Proprietor/Partner/ Director/ agent, appointed by the appellant named in the
above memorandum of appeal, do hereby declare that the facts as stated above
,are true to the best of my knowledge and belief. (Signature) (2)
The memorandum of appeal, shall be submitted along with the
original order, against which it is made or duly authenticated copy thereof,
unless the omission to produce such order or copy is explained at the time of
the presentation of appeal to the satisfaction of the appellate authority. (3)
Receipt for statutory payment of twenty five per cent of the
amount, shall also be submitted with the memorandum of appeal. (4)
The memorandum of appeal shall either be presented by the
appellant or his agent to the appellate or be sent by registered post.? (1) If,
memorandum of appeal is not filed as per provisions of rule 71 the appeal shall
be entertained. (2) The
appellate authority may dismiss an appeal by an order in writing, if it is not
field within the stipulated period of thirty days : Provided that the
appellate authority may , in the interest of justice, for the reasons to be
recorded in writing, condone the delay in cases where appeal is not filed
within the stipulated period ; Provided further that
before dismissing an appeal, the appellant shall be given a reasonable
opportunity of being heard and the order of dismissing the appeal, shall be
made in writing by recording the reasons therefore.? (1) If an
appeal is not dismissed summarily, a reasonable opportunity of being heard to
the parties concerned shall be afforded by the appellate authority. (2) A copy of
memorandum of the appeal shall be provided to the respondent with a view to
file proper reply thereto.? (1) while
filing an appeal, the , the appellant may submit an application to the
appellate authority for staying the recovery of the balance amount of seventy
five per cent by giving cogent reasons therefor. (2) The
appellate authority shall dispose of the stay application within a period of
thirty days from the date of its submission, failing which it shall be deemed
that the recovery of the balance amount has been stayed till the disposal of
the application.? The provisions of appeal
mention in rules 71 to 74 and 77 shall mutatis mutandis apply to the revisions
also.? The Commissioner may
either suo-motu or on an application, for reasons to be recorded in writing,
transfer an appeal or revision, as the case may be, at any stage of the
proceedings pending before any appellate authority or revisional authority
subordinate to him to another appellate or revisional authority and shall
communicate the order of transfer to the appellant or the petitioner, affected
by the order and to the appellate or revisional authorities concerned.? A certified copy of every
order passed by the appellate authority , the revisional authority , shall be
supplied to the concerned parties free of cost: Provided that where the
orders are pronounced in the absence of the parties, such ex parte orders shall
be communicated to the parties.? (1) Any
person aggrieved by the order of an appellate authority or a revisional
authority, may file an appeal or revision, as the case may be, to the Tribunal. (2) The
provisions of rules 71 to 74 and 77 shall apply mutatis mutandis to the
submission of appeal or revision, summary rejection, hearing and disposal of
cases by the Tribunal, except that it shall be accompanied by five copies of
memorandum of appeal. (3) Every
order passed by the Tribunal shall be communicated to the Commissioner,
concerned appellate authority or the revisional authority, the authority
passing the original order and the appellant free of cost.? (1) The
appellate and the Revisional authority, shall maintain the Institution
Register, Peshi Register and Disposal Register in Form VAT-50, Form VAT-51 and
Form VAT-52, respectively. (2) The
designated officer, shall maintain a register of cases in which appeals have
been filed and litigation in pending in Form VAT-53.? Rule
80. Salaries and allowances of the chairman, vice
chairman or a member of a Tribunal.-- (1) The
salaries and allowances of the Chairman, Vice Chairman or a Member of a
Tribunal, shall be as follows:_ (a) If, he is
a retired Judge of the High Court or a retired member of the Indian
administrative Service, or he is retired officer of the Department of Excise
and Taxation, Punjab not below the rank of additional Commissioner, he shall
get the substantive pay drawn by him at the time of retirement, less the amount
of gross monthly pension ,but his pay plus gross monthly pension, shall not
exceed the substantive pay drawn by him at the time of retirement: Provided that the State
Government may in deserving cases, relax this condition and allow officiating
pay drawn at the time of retirement instead of substantive pay: Provided further that the
salaries and allowances in case of the member being an advocate or Chartered
accountant, shall be such as may be determined by the Government; and (b) If, he is
a serving Judge of the High Court or a serving member of the Indian
administrative Service, or he is a serving officer of the Department of Excise
and Taxation, Punjab not below the rank of additional Commissioner, he shall
get such salaries and allowances , as he would have drawn, had he not been
appointed the Presiding Officer or a Member of a Tribunal: Provided that if the
person appointed as Presiding Officer or Member of a Tribunal retires during
his tenure as such, his salaries and allowances immediately after the date of
retirement , shall be such, as are provided in clause (a) above. Explanation - The words
gross monthly pension as used in this rule, shall mean pension plus pension
equivalent of death-cum-retirement gratuity and commuted pension. The Chairman, Vice
Chairman or a Member of a Tribunal, shall for journeys performed in connection
with his official duties, be entitled to the traveling allowance at the rates
for the time being admissible to the group a officers of the State. (2) The
Chairman, Vice Chairman or a Member of a Tribunal, shall be entitled to such
medical facilities as are admissible to the (Group. A) Officers of the State. The Chairman, Vice
Chairman or a Member of a Tribunal shall not accept any other assignment
without the prior permission of the State Government. (3) [29]Notwithstanding
anything contained in sub-rules (1) and (2), the Chairman of a Tribunal, if he
is a retired Judge of the High Court shall be entitled to the following
benefits admissible to a sitting Judge of the Punjab and Haryana High Court,
namely:- (i) House
Rent Allowance at the rate of Rs.10,000/- per mensem in lieu of rent free
accommodation admissible to him as sitting Judge of the Punjab and Haryana High
Court; (ii) Medical
re-imbursement as admissible to a Judge of the Punjab and Haryana High Court; (iii) A staff
car and 200 litres petrol every month or the actual consumption of petrol
whichever is lower; (iv) Reimbursement
of charges on account of water and electricity consumed at his residence, not exceeding
3600 Kilo litres of water per annum and 10,000 units of power per annum; (v) Leave
travel concession twice in a year, as admissible to the sitting Judge of the
Punjab and Haryana High Court; (vi) 3500 free
local calls per month at residential telephone; (vii) The
maximum value of furnishings (including electric appliances) provided free of
rent, in case a residence is allotted to the Chairman of the Tribunal by the
Government, upto the value of Rs.1,50,000/- only; and (viii) All the
benefits, allowances including travelling allowance and daily allowance while
on official tour and other perquisites as are admissible to the sitting Judge
of the Punjab and Haryana High Court from time to time. (4) The Chairman of the
Tribunal shall have to furnish an undertaking that he does not and shall not
have any such financial or other interests as is likely to affect prejudicially
his functions as such. (1) The
Chairman, Vice Chairman or a Member of a Tribunal shall, if he is a serving
Judge of the High Court or a serving member of the Indian administrative
Service or he is serving officer of the Department of Excise and Taxation,
Punjab , not below the rank of additional Commissioner , be entitled to such
kinds of leave including casual leave as is admissible under the provisions of
Service Rules applicable to him and if he is a retired Judge of the High Court
or a retired member of the Indian administrative Service or he is retired
officer of the Department of Excise and Taxation, Punjab ,not below the rank of
additional Commissioner, he shall be entitled to such kinds of leave including
casual leave , as was admissible immediately before his date of retirement
according to Service Rules applicable to him: Provided that the leave
and leave salary in case of the member, being an advocate or Chartered
accountant, shall be such as may be determined by the State Government. The power to grant leave
shall vest in the State Government.? Every designated officer
shall maintain a Demand and Collection Register in Form VAT-55, showing the
payment of VAT or TOT, penalty, interest, composition money, input tax credit
carried over and other amount deposited by the persons.? Record of returns of
taxable persons and registered persons, shall be maintained by the designated
officers in separate registers.? Every Treasury Officer,
shall send to the District Excise and Taxation Office within the first week of
each month, a statement of the amounts credited in the Treasury under the Act
and these rules during the preceding month.? The summons to be issued
by the assessing, appellate and Revisional authority for appearance of any
person or for the production of a document shall be in Form VAT - 57.? (1) Notice
under the Act, or under these rules, shall be served by one of the following
methods:- (a) by
delivery by hand or through courier, of a copy of the notice to the addressee
or to any other agent ,duly authorised in this behalf by him or to a person ,
regularly employed by him in connection with the business in respect of which
he is registered as a person or to any adult male member of his family residing
with the person; or (b) by
registered post ; Provided that if upon an
attempt having been made to serve any such notice by either of the above said
methods , the authority concerned has reasonable grounds to believe that the
addressee is evading the service of notice or that, for any other reason ,
which in the opinion of such authority is sufficient that notice cannot be
served by any of the above mentioned methods, the said authority shall , after
recording the reasons therefor, cause the notice to be served by affixing a
copy thereof ;- (a) if the
addressee is a person, on some conspicuous part of the persons office or the
building in which the persons office is located or upon some conspicuous part
of the place of the persons business last intimated to the said authority by
the person or of the place where the person is known to have last carried on
business; or (b) if the
addressee is not a person, on some conspicuous part of his residence or office
or the building in which his residence or office is located and such service
shall be deemed to be as effectual as if ,it has been made on the addressee
personally: Provided further that, where the
officer at whose instance the notice is to be served , is on enquiry satisfied
,that the said office, building, place or residence does not exist or is not
traceable, such officer, may by an order in writing , dispense with the
requirement of service of the notice under the [30]
[preceding proviso; or]. When the officer serving a notice
delivers or tenders a copy of the notice to the person or addressee personally
or to his agent or to any of the persons referred to in clause (a) of sub-rule
(1), he shall require the signature of the person to whom the copy is so
delivered or tendered in token of an acknowledgement of service endorsed on the
original notice. When the notice is served by affixing a copy thereof in
accordance with the first proviso to sub-rule (1), the officer serving it,
shall return the same in original to the authority , which issued the notice
with a report endorsed thereon or annexed thereto, stating that he so affixed
the copy, the circumstances under which he did so and the name and address of
the person, if any, by whom the addressees office or residence or the building
in which his office or residence is located or his place of business was
identified and in whose presence the copy was affixed. The said officer shall
also obtain the signature or thumb-impression of the person identifying the
addressees residence or office or building or place of business on his report. (c) [31]through
E-mail"; and] (2) When
service is made by post, the service, shall be deemed to be affected by
properly addressing or preparing the notice and posting it by registered post
with acknowledgement due, and unless, the contrary is proved, the service shall
be deemed to have been affected at the time at which the notice would be
delivered in the ordinary course of post. (3) [32]When
service is made through E-mail at the E-mail address, provided by the
Department, it shall be deemed to be a valid service.]? (1) Except,
as otherwise provided , every person shall be required to pay the fee of rupees
one hundred in the form of court fee stamps ;- (a) on a
memorandum of appeal or on application for revision to the Commissioner or on
an application for revision to the Tribunal; (b) on an
application for obtaining copies of record; (c) for
inspection of records of his personal file or any entry relating to himself in
any register maintained under the rules; (d) search of
record for any financial year, but not exceeding preceding five years; (e) for
obtaining copy of any entry in the register maintained under these rules; (f) for
obtaining copy of every notice or summons issued by a designated officer; (g) for
obtaining copy of every return or statement recorded in any enquiry held under
these rules or of an order of an objection or of assessment of tax or any other
document of which copy is permissible under these rules; (h) for
obtaining every additional certified copy of an order of assessment of tax; (i) for
obtaining copy of any other order passed under the Act or these rules; and (j) on
application for amendment in the constitution of the firm or any other amendment
in the original registration certificate; (2) A
separate application, shall be made for inspection of each and every record of
the register.? The provisions of rule 87,
shall apply mutatis mutandis to inspection of records in the office of the
appellate and revising authorities and grant of copies thereof.? An application to the
Commissioner under section 85 of the Act for determination of a disputed
questions, shall be accompanied with a treasury receipt of a fee of
rupees [33]two thousand five hundred].? Trustee, guardian or
manager, whether appointed by a Court or the Court of Wards for carrying on a
business on behalf of an owner, who is under disability, shall be liable to
perform all obligations imposed by the Act and these rules in respect of such
business to the same extent as the owner would have been liable, if he had not
been under disability and had been carrying on the business himself.? The administrator General,
the official trustee, an executor or administrator, under the Indian Succession
Act, 1925(CA 39 of 1925), or any receiver, carrying on any business forming
part of an estate, placed under his control by an order of a Court, shall be
liable to perform all obligations imposed by the Act and these rules in respect
of such business to the same extent as , if he was the owner of the business
and shall be liable to pay any tax assessed or interest due or penalty imposed
thereon for the period during which, he remained in control thereof.? (1) The
Commissioner shall superintend the administration and the collection of tax
leviable under the Act and shall control all officers empowered there under. (2) Subject
to the control of the Commissioner, the Deputy Excise and Taxation Commissioner
of the division, ?shall control all other
Officers in his division. (3) The
Assistant Excise and Taxation Commissioner incharge of a district shall control
all other officers in his District subject to the control and direction of the
Commissioner and the Deputy Excise and Taxation Commissioner. [1] Substituted
by Punjab Value Added Tax (Third Amendment) Rules, 2007 vide notification no.
GSR 31/P.A.8/2005/S.70/Amd. (10)/2007 dated 25.09.2007 for ""rupees
five hundred". [2] Substituted
by the Punjab Value Added Tax (Fourth Amendment) Rules, 2006 Notification No :
G.S.R. 44/P.A. 8/2005/S. 70/ Amd. (4)/2006 Dated 24.10.2006 for the words
"ninety days". [3] Inserted
by the Punjab Value Added Tax (second Amendment) Rules, 2011 vide Notification
No. G.S.R.6 /P.A.8/2005/S.70 /Amd.(33)/2011 dated 17.02.2011. [4] Inserted
by the Punjab Value Added Tax (Second Amendment) Rules, 2008 vide Notification
No : G.S.R. 31/P.A. 8/2005/S.70/ Amd. /2008 dated 16.04.2008. [5] Omitted
by the Punjab Value Added Tax (Sixth Amendment) Rules, 2008 vide Notification
No.GSR.58/PA.8/2005/S.70/Amd(16)/2008 dated 06.11.2008. Prior text was "
because of any theft, fire, or natural calamity". [6] Inserted
by the Punjab Value Added Tax (Eighth Amendment) Rules, 2011 vide Notification
No. G.S.R.83/P.A.8/2005/S.70/Amd.(39)/2011 dated 21.11.2011. [7]
Omitted by the Punjab Value Added Tax (Amendment) Rules, 2005 vide Notification
No. GSR. /P.A.8/2005/S.70/Amd.(19)/2009 dated 16.02.2009 for the following : - "1[(7) Input Tax Credit in case of iron and steel
goods as enumerated in clause (iv) of section 14 of the Central Sales Tax Act,
1956, shall be available only in the hands of the first person making purchases
from a manufacturer or an importer of such goods in the State of Punjab.]" [8] Inserted
by Punjab Value Added Tax (_______Amendment) Rules, 2010 vide Notification No.
G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 17.03.2010. [9] Inserted
vide the Punjab Value Added Tax (Tenth Amendment) Rules, 2011 vide Notification
No. G.S.R. 95 /P.A. 8/2005/S.70/Amd. (41)/2011 dated 22.12.2011 for the
following : - [10] Inserted
vide Punjab Value Added Tax (First Amendment) Rules, 2007 dated 28.02.2007. [11] Inserted
by the Punjab Value Added Tax (Third Amendment) Rules, 2008 w.e.f. 29.05.2008
vide Notification No.GSR 35/P.A. 8/2005/S.70 /Amd.(13)/2008 dated 29.05.2008. [12] ?Substituted vide Punjab Value Added Tax (Third
Amendment) Rules, 2006 w.e.f. 1.09.06 for "Punjab Value Added Tax (Third
Amendment) Rules,? 2006" [13] Substituted? vide Punjab Value Added Tax (Second
Amendment) Rules, 2007 dated 28.02.2007 for "Offices of the District
Excise and Taxation Officers," [14] Substituted
vide Punjab Value Added Tax (Third Amendment) Rules, 2006 w.e.f. 1.09.06 for
"Form VAT-54" [15] Substituted
by the Punjab Value Added Tax (Fourth Amendment) Rules, 2009 vide Notification
No. G.S.R.10/P.A.8/2005/S.70/Amd.(20)/2009 dated 16.02.2009 for the following:
"." [16] Inserted
by the Punjab Value Added Tax (Fourth Amendment) Rules, 2009 vide Notification
No. G.S.R.10/P.A.8/2005/S.70/Amd.(20)/2009 dated 16.02.2009. [17] substituted
by the Punjab Value Added Tax (____Amendment) Rules, 2010 vide Notification No.
G.S.R. /P.A.8/2005/S.70/Amd .( )/2010 dated 23.02.2010 for the following:
"." [18] Inserted
by the Punjab Value Added Tax (____Amendment) Rules, 2010 vide Notification No.
G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 23.02.2010. [19] Substituted
by the Punjab Value Added Tax (1st Amendment) Rules, 2011 vide Notification No.
S.O. /P.A. 8/2005/S.8/2011 dated 16.02.2011 for the following : - "." [20] Inserted
by the Punjab Value Added Tax (1st Amendment) Rules, 2011 vide Notification No.
S.O. /P.A. 8/2005/S.8/2011 dated 16.02.2011. [21] Substituted
by the Punjab Value Added Tax(_____ Amendment) Rules, 2009 vide Notification
No. G.S.R. /P.A.8/2005/S.70/Amd.( )/2009 Dated 20.10.2009? for the following "The audit may be made
for one period or for more than one return periods" [22] ?Inserted by the Punjab Value Added Tax(_____
Amendment) Rules, 2009 vide Notification No. G.S.R. /P.A.8/2005/S.70/Amd.(
)/2009 Dated 20.10.2009. [23] Inserted
by the Punjab Value Added Tax (First Amendment) Rules, 2008 vide Notification
No : GSR-21/PA 8/2005/S. 70/Amd.(11)/2008 dated 29.02.2008. [24] Inserted
by the Punjab Value Added Tax (Fourth Amendment) Rules, 2008 w.e.f. 12.09.2008
vide Notification No.GSR 49/PA 8/2005/S.70/Amd.(14)/2008 dated 12.09.2008. [25] ?Substituted vide Notification No. G.S.R. /P.A.
8/2005/S. 70/Amd. (1)/2006 dated 25.01.2006 for Rule 52. [26] Substituted
by the Punjab Value Added Tax (_____ Amendment) Rules, 2009? vide Notification No.G.S.R.
/P.A.8/2005/S.70/Amd.( )/2009? Dated
08.10.2009? for the following " For
the refund arising due to excess Input Tax Credit, which may be due to inter
state sales, consignment or branch transfer sales, exports or any other reason
under the Act, the person claiming refund, shall attach documentary evidence in
the form of statutory declaration prescribed under the Central Sales Tax Act,
1956 i.e. C, D, F, H, E1 or E2 forms as the case may be or any other proof with
annual statement prescribed under rule 40." [27] Inserted
by the Punjab Value Added Tax (Fifth Amendment) Rules, 2006 vide Notification
No : G.S.R. /P.A. 8/2005/S.70/ Amd. (5)/2006 Dated 16.11.2006. [28] Inserted
by the Punjab Value Added Tax (_______Amendment) Rules, 2010 vide Notification
No.G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 17.03.2010 [29] Inserted by the Punjab
Value Added Tax (Second Amendment) Rules, 2008 vide Notification No.GSR 33/PA
8/2005/S.70 /Amd.(12)/2008 dated 16.05.2008. [30] Substituted
by the Punjab Value Added Tax (_______ Amendment) Rules, 2010 vide Notification
No : G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 25.08.2010 for the following :
- "preceding proviso" [31] Inserted
by the Punjab Value Added Tax (_______ Amendment) Rules, 2010 vide Notification
No. G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 25.08.2010. [32] Inserted
by the Punjab Value Added Tax (_______ Amendment) Rules, 2010 vide Notification
No. G.S.R. /P.A.8/2005/S.70/Amd.( )/2010 dated 25.08.2010. [33] Substituted
by the Punjab Value Added Tax (____Amendment) Rules, 2009 vide Notification No.
G.S.R. /P.A.8/2005/S.70/Amd. ( )/2009 dated 26.11.2009 w.e.f. 26.11.2009 for
the following: "five hundred"Punjab
Value added Tax Rules, 2005
Rule [4][17A. Application Form for opting out of lump sum tax-
Rule [24][51A. Locking of Tax Identification Number
(TIN) -