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The Uttar Pradesh Trade Tax Rules, 1948
The Uttar Pradesh Tax on Entry of Goods Rules, 1999
The Central Sales Tax (Registration and Turnover) Rules, 1957
The Central Sales Tax (Uttar Pradesh) Rules, 1957
The Uttar Pradesh Revenue Recovery Rules, 1961
The Delhi Value Added Tax Rules, 2005
The Uttranchal Value Added Tax Rules, 2005
The Central Sales Tax (Delhi) Rules, 2005
The Uttranchal Value Added Tax Rules, 2005 (After Enactment)
The Special Economic Zones Rules, 2006
1
.
Preliminary Rule 1 to Rule 6
2
.
Taxable turnover Rule 7 to Rule 8
3
.
Single point taxation Rule 9 to Rule 12C
4
.
Forward Transactions Rule 13 to Rule 18
5
.
Exemption of dealers under section 4 Rule 19 to Rule 25B
6
.
Rebates Rule 26 to Rule 27E
7
.
Licenses Rule 28 to Rule 38
8
.
Submission of returns and calculation of turnover and assessment of tax Rule 39 to Rule 47
9
.
Collections Rule 48 to Rule 53
10
.
Registration of dealers Rule 54 to Rule 64
11
.
Appeal and revisions Rule 65 to Rule 71
12
.
Accounts Rule 72 to Rule 74
13
.
Miscellaneous Rule 75 to Rule 82
14
.
Establishment of check-posts and inspection of goods in transit Rule 83 to Rule 88
15
.
Refund Rule 89 to Rule 105
16
.
Disbursement under section 29A Rule 106 to Rule 110
1
.
Short title and Commencement
2
.
Definitions
3
.
Registration of Dealer
4
.
Submission of returns and assessment of tax
5
.
Deduction from turnover
6
.
Manner of Payment
7
.
Realisation and deposit of tax by the manufacturer
1
.
Rule 1
2
.
Rule 2
3
.
Certificate of registration
4
.
Rule 4
5
.
Rule 5
6
.
Rule 6
7
.
Rule 7
8
.
Rule 8
9
.
Amendment or cancellation of certificate of registration
10
.
Rule 10
11
.
Determination of turnover
12
.
Rule 12
13
.
Rule 13
14
.
Rule 14
1
.
Short title
2
.
Definitions
3
.
Publication of list of registered dealers
4
.
Maintenance of accounts
5
.
Return
5-A
.
Rule 5-A
6
.
Powers of entry, inspection and seizure
7
.
Penalties
8
.
Issue of blank forms of declaration or certificate and matters incidental thereto
8-A
.
Submission of declarations or certificates to the Sales Tax Officer and matters incidental thereto
8-AA
.
Omitted
8-AAA
.
Omitted
8-B
.
Manner and time of furnishing security or additional security
8-C
.
Appeal and matters incidental thereto
9
.
Application of State Act and Rules
-
.
Preamble
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Mode of remittance of Government due
4
.
Maintenance of register for recovery certificate issued by Collector
5
.
Form of recovery certificate for recovery of arrears as arrears of land revenue
6
.
Procedure for sending the letter of request under Section 5-A of the Act for recovery of arrears as arrears of land revenue
7
.
Maintenance of register of recovery certificates received by the Collector
8
.
Procedure of remittance of Government dues and disposal of cost of processes used for their recovery
9
.
Sending of intimation about the amount deposited into Government treasury
*
.
Forms Prescribed Under The Rules
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Works contract
4
.
When turnover arises in a tax period
5
.
Composition Scheme
5A
.
Registration, furnishing of security, payment of tax and assessment of casual trader
6
.
Apportionment of tax credit
7
.
Reduction of tax credit
7A
.
Adjustment to tax
8
.
Treatment of stock brought forward during transition
9
.
Credit on second hand goods purchased by a registered dealer from a resident seller not registeredunder the Act
10
.
Document for availing of credit
11
.
Applications
12
.
Application for registration as a dealer
13
.
Processing application for registration as a dealer
14
.
Certificate of registration
15
.
Amendment of registration
16
.
Cancellation of registration
17
.
Publication of particulars of cancelled certificates of registration
18
.
Declaration of name of manager of business
19
.
Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi
20
.
Notification of address for service of notices
21
.
Register of Dealers
22
.
Person and the required amount of security to be furnished
23
.
Manner in which security may be furnished
24
.
Safe-keeping, retention and return of security
25
.
Forfeiture of security
26
.
Tax Period
27
.
Returns
28
.
Dealers’ periodic returns
29
.
Revised Return
30
.
Statement of Transitional Input Tax Credit
31
.
Method of payment of tax, interest or penalty
32
.
Treasury to notify payments
33
.
Proof of payment.
34
.
Refund of excess payment
35
.
Refund of tax for embassies, officials, international and public organisations
36
.
Assessment of tax, interest or imposition of penalty
37
.
Recovery of Government dues
38
.
Continuation of certain recovery proceedings
39
.
Special Mode of Recovery
40
.
Issue of Summons
41
.
Procedures for sale of property held by the Commissioner
42
.
Books and Accounts
43
.
Records to be carried by a person in charge of a good vehicle
44
.
Issue of Invoice
45
.
Credit and Debit Notes
46
.
Notice of Audit
47
.
Designation of other persons appointed to assist the Commissioner
48
.
Conditions upon delegation of powers by the Commissioner
49
.
Superintendence and control
50
.
Conditions subject to which an officer may be authorised to investigate offences punishable under the Act
51
.
Authority to whom objection may be made
52
.
Making of objections
53
.
Determination of objections
54
.
Hearings
55
.
Intimation of outcome of objection
56
.
Delay
57
.
Recovery or refund on account of objection
57A
.
Filing of appeal before Appellate Tribunal
57B
.
Furnishing of security 95
57C
.
Hearing of the appeal or application
58
.
Determination of specific questions
59
.
Tax Deduction at Source
60
.
Rounding
61
.
Printing of forms
62
.
Service of documents
63
.
Submission of documents with Commissioner
64
.
Qualifications to be possessed by Value Added Tax Practitioner
65
.
Officers to carry and produce authorisations
66
.
Location of check-posts and barriers
67
.
Additional Information for proper administration of the Act
68
.
Repeal and savings
Annexure 1
.
Prescribed Fees
Annexure 2
.
Location of Check-posts and Barriers
Forms
.
Forms Prescribed under the Rules
1
.
Short title
2
.
Definitions
3
.
Power to create Zones, Regions, Ranges and Circles
4
.
Commercial Tax Authorities and their powers
5
.
Powers of Assessment and matters incidental thereto
6
.
Jurisdiction of Assessing Authority
7
.
Application for Registration
8
.
Fees for Registration and its Renewal
9
.
Grant of Registration Certificate
10
.
Cancellation of Registration Certificate
11
.
Submission of Returns
12
.
Special provisions relating to Casual Dealers
13
.
Determination of Turnover of Sales
14
.
Determination of turnover of goods involved in the execution of Works Contracts
15
.
Determination of turnover relating to the Transfer of Right to use Goods
16
.
Determination of Input Tax Credit
17
.
Reasons to be recorded
18
.
Notice of demand
19
.
Manner of payment
20
.
Payment of amount wrongly realized by a dealer as tax
21
.
Provisions relating to Tax Deduction at source
22
.
Recognition Certificate
23
.
Issue and submission of Declaration Forms to purchase goods
24
.
Grant of Eligibility Certificate
25
.
Grant of Moratorium for Payment of Tax
26
.
Establishment of Check Posts
27
.
Inspection of Goods in Transit
28
.
Transit of goods by Road through the State
29
.
Import or Receipt of Goods by Post, Rail, River or Air
30
.
Issue and Submission of Declaration Forms for Import
31
.
Issue and Submission of Certificate for Import
32
.
Issue and submission of Transport Memo
33
.
Sale of Seized Goods
34
.
Appellate Authorities
35
.
Memorandum of Appeal
36
.
Presentation of Memorandum of Appeal
37
.
Disposal of Appeal
38
.
Summary Disposal of Appeal
39
.
Revision by the Commissioner
40
.
Giving effect to the Appellate or Revisional order
41
.
Refund under Section 36
42
.
Disbursement of amount wrongly realized as tax
43
.
Special provision for Refund
44
.
Accounts to be maintained
45
.
Documentation of Sales
46
.
Documentation of Purchases
47
.
Method of Service
48
.
Power to summon witness
49
.
Form of summons for the production of a document
50
.
Appearance before any authority in proceedings
51
.
Inspection of records and fee payable thereof
52
.
Fee for copy of record
53
.
Repeal and Savings
1
.
Short title and commencement
2
.
Definitions
3
.
Periodic returns
4
.
Annual reconciliation statement
5
.
Authority from which Declaration Form ‘C’ may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto
6
.
Use, custody, maintenance, etc. of records of certificates in Form ‘D’
7
.
Use, custody, maintenance, etc. of records of certificates in Forms ‘E-I’ and ‘E-II’
8
.
Authority from whom Declaration Form ‘F’ may be obtained, used and maintenance of record of such Forms and matters incidental thereto
9
.
Burden of proof, etc. in case of transfer of goods claimed otherwise than by way of sale and matters incidental thereto
10
.
Maintenance, production, inspection, etc. of accounts, entry into premises, etc
11
.
Offences
12
.
Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act
13
.
Maintenance of particulars of inter-State sales
14
.
The manner in which the security may be furnished and matters incidental thereto
15
.
Appeal under sub-section (3H) of section 7, authority to whom lies and procedure and other incidental matters
16
.
Repeal and savings
00
.
List of All Forms
Complete Tules:
.
The Uttranchal Value Added Tax Rules, 2005 (After Enactment)
Complete Rules:
.
SEZ Rules, 2006
