PREAMBLE
In exercise of the powers conferred by section 9 of the Uttarakhand
Cess Act, 2015 read with section 21 of the Utter Pradesh General Clauses Act,
1904 (Act no. 1 of 1904)(as applicable in Uttarakhand), and without any adverse
affect to mutatis-mutandis applicability of other Rules of Uttarakhand Value
Added Tax Rules, 2005, the Governor is pleased to make the following rules to
carry out the purposes of the said Act:-
CHAPTER-I : PRELIMINARY
Rule - 1. Short title and commencement.-
(1)
These rules may be
called the Uttarakhand Cess Rules, 2016.
(2)
They shall come
into force on the date of their publication in the Official Gazette.
Rule - 2. Definitions.-
In these rules,
unless the context otherwise requires-
(a)
"Act"
means the Uttarakhand Cess Act, 2015.
(b)
"Form"
means the Forms annexed to these Rules.
(c)
All other words
and expressions used in these Rules but not defined in the Act or these Rules,
shall have the meanings respectively assigned to them in those Acts.
CHAPTER-II : SUBMISSION OF RETURNS
Rule - 3. Submission of Returns.-
(1)
Every dealer
liable to pay cess, shall submit to the Assessing Authority a monthly return of
his turnover in Form-CESS-I, before the expiry of the next succeeding month.
Provided that the Assessing
Authority may, for adequate reasons to be recorded in writing, extend the time
for filing such return.
(2)
In addition to the
monthly return as prescribed in sub-rule (1), every dealer shall also submit to
the Assessing Authority, an annual return of his turnover in Form-CESS-II, on
or before December 31 in the succeeding assessment year.
(3)
Before submitting
the return under this Rule the dealer shall, in the manner laid down in these
rules, deposit the total Cess due under the Act on the turnover of sales
disclosed in the return and shall submit to the Assessing Authority, along with
the return, the proof of payment of Cess by e-payment or otherwise for the
amount so deposited.
(4)
Every dealer
liable to file a revised return for any CESS period under the provisions of
section 23 of the Uttarakhand Value Added Tax Act, 2005, shall submit within
three months of the time prescribed for submitting the respective return, the
revised return duly marked with red ink as "Revised Return for the month
ending -------" (mentioning the necessary date) and duly signed by the
person authorized under this Rule to sign the return.
(5)
Every dealer shall
include the turnover of all branches of business in Uttarakhand in the return
submitted for the principal place of business.
(6)
Every return under
these rules shall be signed and verified by the person authorized to sign the
application for registration or in his absence by some person duly authorized
by him in this behalf.
CHAPTER-III : DEPOSITING OF THE PROCEEDS OF THE CESS
Rule - 4. Depositing of the Proceeds of the Cess.-
(1)
Every dealer,
liable to pay cess, shall deposit the amount of cess due into the Government
Treasury, in the same manner as an amount due under the Uttarakhand VAT Act,
2005, by e-payment or otherwise, on or before 20th day of every succeeding
month, under such head of account as may be prescribed.
(2)
The proceeds of
the cess, as required to be deposited wader sub-rule (1), shall first be
credited to the Consolidated Fund of the State and the State Government may, at
the commencement of each financial year, after due appropriation as has been
made by law, withdraw from the Consolidated Fund of the State and all amounts
equivalent to the proceeds of cess realized by the State Government in the
preceding financial year and shall place it to the credit of separately created
funds as defined in sub-section (4) of Section 3 respectively.
(3)
The credits for
such separately created Funds shall be expenditure charged on the Consolidated
Fund of the State Government of Uttarakhand.
(4)
The amount so
received in the Funds shall be utilized in such manner as the State Government
may decide by formulating guidelines for application of respective Funds.
FORM CESS-I
PERIODICAL
RETURN
|
ORIGINAL
|
REVISED
|
(tick ? whichever
is applicable)
|
|
01. TIN of the
dealer
|
|
|
|
02. Office Name
and Code of Sector/Range
|
|
|
|
03. Period of
Return
|
From
|
To
|
|
04. Assessment
Year
|
|
|
|
05. Name &
Address of dealer
|
NAME
|
ADDRESS
|
"DECLARATION
OF TURNOVER AND CESS"
|
Sl. No.
|
Name of
Commodity
|
Basic Sale
Value/Unit (on which CESS is chargeable)
|
CESS Rate
|
"NET CESS
PAYABLE"
|
|
(i)
|
|
|
@
|
|
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(ii)
|
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@
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(iii)
|
|
|
@
|
|
|
....
|
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|
@
|
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06.
|
TOTAL
|
|
|
|
"PAYMENT
OF CESS & OTHER DUES"
|
Sr. No.
|
A/c Head
|
CIN No.
|
CIN Date
|
Bank's Name
& Address
|
MICR Code of
Bank
|
CESS Deposited
(Rs.)
|
|
i
|
|
|
|
|
|
|
|
ii
|
|
|
|
|
|
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|
07. CESS
Deposited
|
TOTAL (i +
ii + -)
|
|
|
i
|
(L. Fee)
|
|
|
|
|
|
08.
|
Late Fee
Deposited
|
TOTAL
|
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|
i
|
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ii
|
|
|
|
|
|
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09. INTEREST
& OTHER DUES DEPOSITED
|
TOTAL (i + ii+-)
|
|
|
TOTAL AMOUNT
DEPOSITED (07+08+09)
|
|
|
(In words)
|
Declaration
I
...............................................................S/o.
........................................................................... am
authorized to sign this return and I do hereby declare and verify that, the
information and particulars given in this return are true and complete and
nothing has been willfully omitted or wrongly stated and that all the required
annexures and challans are enclosed/attached.
Sign, of Auth.
Signatory..........................................
Name of Auth.
Signatory.........................................
Father's
Name.......................................................
Staus Code of
Auth. Signatory.................................
Dated..................................................................
FORM CESS-II
ANNUAL
RETURN
|
ORIGINAL
|
REVISED
|
(tick ? whichever
is applicable)
|
|
01. TIN of the
dealer
|
|
|
|
02, Office Code
of Sector/Range
|
NAME OF OFFICE
|
CODE
|
|
03. Period of
Return
|
FROM
|
TO
|
|
04. Assessment
Year
|
|
|
|
05. Name &
Address of dealer
|
NAME
|
ADDRESS
|
COMPUTATION
OF OWN FINAL ASSESSMENT OF AMOUNT OF CESS DUE
|
Sl. No.
|
Name of
Commodities
|
Sch. No.
|
Sl. No. in Sch.
|
Basic Sale
Value/Unit
(on which CESS
is chargeable)
|
Rate of CESS
|
NET CESS
|
Remark
|
|
i.
|
|
|
|
|
|
|
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ii.
|
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iii.
|
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.....
|
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06.
|
Total (i + ii+---)
|
|
|
|
|
|
07.
|
CESS deposited
as per Periodical Returns
|
|
|
08.
|
Differential
CESS [06-07]
|
|
|
09.
|
Refund Claimed
of Net CESS in excess [07-06]
|
|
PAYMENT
OF DIFFERENTIAL CESS, INTEREST, LATE FEES AND OTHER DUES
|
Sr. No.
|
A/c Head
|
CIN No.
|
CIN Date
|
Bank's Name
& Address
|
MICR Code of
Bank
|
CESS Deposited
(Rs.)
|
|
i
|
|
|
|
|
|
|
|
ii
|
|
|
|
|
|
|
|
...
|
|
|
|
|
|
|
|
10. CESS
Deposited
|
TOTAL (i + ii+-)
|
|
|
i
|
(L. Fee)
|
|
|
|
|
|
|
11. Late Fee
Deposited
|
TOTAL (i+...)
|
|
|
i
|
|
|
|
|
|
|
|
ii
|
|
|
|
|
|
|
|
12. INTEREST
& OTHER DUES DEPOSITED
|
TOTAL (i + ii+-)
|
|
|
13. TOTAL AMOUNT
DEPOSITED (10+11+12)
|
|
|
(In words)
|
Declaration
I...................................................................S/o.
......................................................................... am
authorized to sign this return and I do hereby declare and verify that, the
information and particulars given in this return are true and complete and
nothing has been willfully omitted or wrongly stated and that all the required
annexures and challans are enclosed/attached.
Sign. of Auth.
Signatory........................,.................
Name of Auth.
Signatory..........................................
Father's
Name.......................................................
Status Code of
Auth. Signatory.................................
Dated...................................................................
By Order,
AMIT
SINGH NEGI,
Secretary.