Know Jammu Kashmir VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Jammu Kashmir VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Jammu Kashmir State VAT TIN is 01, so all the Jammu Kashmir State registered Dealer will have 01 as their starting two digit.  As per the VAT rule dealer can have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration. Now you can check Dealer details for kathua, jammu, samba, udhampur, reasi, rajouri, punch, doda, ramban, kishtwar for Jammu Kashmir state.

Following Details for the Dealer will be generated for the given TIN Number for Jammu Kashmir Dealer

Name of the Dealer
TIN Number of the Dealer
CST Number of the Dealer
Dealer Address
Status:  
Tax Type: VAT/CST

Search Jammu Kashmir State VAT TIN Details by TIN Number and Search Jammu Kashmir State VAT TIN Details by Dealer Name

 Search J&K VAT Dealer Details using TIN Number

 

Download Jammu & Kashmir Vat Form Vat-30

Download Jammu & Kashmir VAT FORM VAT-30 NOTICE FOR RECOVERY

As per J&K VAT Rule 44

When a certificate has been received by the Collector he shall cause to be served upon the defaulter a notice in Form VAT-30 requiring the defaulter to pay the amount specified in the certificate forthwith in the case where the amount has become due on assessment under Section 38 and in other cases within 15 days from the date of service of notice.

Section 38 Provisional assessment.-

(1) Where a registered dealer fails to furnish the return in respect of any tax period within the rescribed time, the Assessing Authority shall notwithstanding anything contained in Section 37 proceed to assess the dealer provisionally for the period for such default.

1[Provided that before proceeding to assess the dealer provisionally, the Assessing Authority shall afford an opportunity to such dealer of being heard.]

(2) The provisional assessment under sub-section (1) shall be made on the basis of past returns or past records where no such returns are available, or on the basis of information received by the Assessing Authority and the Assessing Authority shall direct the dealer to pay the amount of tax assessed in such manner and by such date as may be prescribed.

(3) If the dealer furnishes return alongwith evidence showing the full payment of tax, interest and penalty, if any, on or before the date of payment specified under sub-section (2) the provisional assessment made under sub-section (1) shall stand revoked to the extent of the tax demanded, interest levied and penalty imposed, on the date on which such return is filed by the dealer.

(4) Nothing contained in this section shall prevent the Assessing Authority from making assessment under section 39 and any tax, interest or penalty paid against provisional assessment shall be

adjusted against tax, interest and penalty payable on final assessment under section 39.

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Download Jammu & Kashmir Vat Form Vat-12

Download Jammu & Kashmir VAT FORM VAT-12 QUARTERLY TURNOVER TAX RETURN
ORIGINAL/REVISED/FINAL

As per J&K VAT Rule 28(2).Returns

(1)The tax period for every registered dealer shall be a quarter.

(2) Every registered dealer other than a casual trader shall submit a quarterly return (Form VAT-11 by a VAT dealer or a voluntary registration dealer and Form VAT-12 by a dealer liable to turnover tax ] containing particulars of sales and purchases accompanied by proof of full payment of any tax due, to the Jurisdictional Assessing Authority within one month from the expiry of each tax period.

Provided that where due to extraordinary circumstances, the dealers are prevented from filing their returns on due date, the Government may extend the date of filing of returns by a period which shall not exceed two months.

(3)Every dealer other than a casual trader liable to pay tax under the Act shall also furnish an annual return. Such return shall be filed in Form VAT 11-A by a VAT dealer or a voluntary registration dealer, and in Form VAT- 12-A by a Turnover tax dealer within 120 days from the expiry of that year. A trading account shall accompany every such return. However in respect of a VAT dealer, a list as prescribed under sub-rule(7) of Rule 63 shall also be furnished along with.

2Provided that a dealer who under section 60 of the Jammu and Kashmir Value Added Act, 2005 has to get his accounts audited shall file his annual return within 214 days from the end of the audited year.

(4) Every Department of the Government, statutory or local authority shall submit a quarterly return as prescribed in sub-rule (1) to the

Jurisdictional Assessing Authority.

(5) The tax depicted in the return shall be due on the last day of the month at the end of the relevant tax period.

(6) As long as any dealer remains registered he shall submit such quarterly return whether or not any tax is due for any tax period.

(7)Every dealer shall file two copies of the prescribed return form one of which shall be returned to the dealer duly signed, dated and stamped in the blank space provided for the purpose on the left hand corner of the Return Forms, as acknowledgement of receipt of the said Return Form. The other copy meant for departmental use shall also similarly be signed, dated and stamped in the blank space provided for acknowledgement.

(8) The Government may notify any Bank as responsible for receipt of payment of tax or any other amount due under the Act, subject to such conditions as may be specified;

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Download Jammu & Kashmir Vat Form Vat-89

Download Jammu & Kashmir VAT FORM VAT-89 ORDER OF RELEASE OF GOODS SEIZED UNDER SECTION 67 OF THE J&K VALUE ADDED TAX ACT, 2005

As per J&K VAT Rule 71(g) Detention and seizure of goods;-

(a) The Additional Commissioner(SIU) or the authorized officer both of whom are here in after referred to as “the officer” seizing the goods under sub-section (5) of section 67, shall prepare an inventory of the goods seized and copy of the inventory shall be handed over to the person Incharge of the goods against a proper receipt. The goods seized may be kept in official custody or handed over to any person for safe custody against declaration Form VAT-55.

(b) In case the goods are seized under sub-section (5) of section 67of in any godown or any other premises of the transport, clearing or forwarding agency or in any vehicle or conveyance or any other place, the goods shall be kept in the official custody or handed over to the person Incharge of the godown or any other premises of the transport, clearing or forwarding agency or any other person against declaration in Form VAT-55.

(c) Notice of hearing as required by proviso to sub section (5) of Section 67 shall be issued in Form VAT-66. The notice shall be served on the person Incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the penalty be not levied. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the person Incharge of the goods.

(d) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or levying the penalty within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(e) Before demanding security under sub-section (10) of Section 67, a show cause notice in Form VAT-67 shall be served on the person incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the security may ot be obtained from him. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the

person Incharge of the goods.

(f) On the date specified in the notice “the officer” shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or demanding security within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.

(g) The order of release of goods seized under sub-section (5) of Section 67 or sub-section (10) of Section 67 shall be in Form VAT-89

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Download Jammu & Kashmir Vat Form Vat-88

Download Jammu & Kashmir VAT FORM VAT-88 ORDER OF RESTORATION OF REGISTRATION CERTIFICATE

As per J&K VAT Rule 22

M/S…………………………….. TIN No…………………Regn No.………….TOT/CT

In exercise of the powers vested in me under sub section(8) of Section 27 of the J&K Value Added Tax Act, 2005 , I hereby order the restoration of your registration certificate bearing No.___________________ w.e.f. _______________________

Place:

Dt.: Assessing Authority

Circle ……………….

Srinagar/Jammu

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Download Jammu & Kashmir Vat Form Vat-87

Download Jammu & Kashmir VAT FORM VAT-87 ORDER OF SUSPENSION OF CERTIFICATE OF REGISTRATION UNDER SUB SECTION (7) OF SECTION 27 OF THE J&K VALUE ADDED TAX ACT, 2005

As per J&K VAT Rule 21 Suspension of Registration:-

The authority who passes an order under subsection(7) of Section 27 suspending the registration of a dealer shall before doing so issue a notice in Form VAT-86 to the dealer stating there in the reasons for such an action. The order suspending the registration certificate shall be in Form VAT -87.

Section 27 Registration

(1) No dealer shall, while being liable to pay tax under this Act , carry on business as a dealer unless he has been registered and possesses a certificate of registration:

Provided that a dealer liable to pay tax shall be allowed three months’ time from the date from which he is first liable to pay such tax to get himself registered.

(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority specifying therein the class or classes of goods

dealt in or manufactured, by him.

(3) If the said authority is satisfied that the application for registration is in order, he shall, in accordance with such manner and on payment of such fee as may be prescribed grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in, or manufactured, by him.

(4) Where the application for registration is made under this section, the prescribed authority shall grant to the applicant the certificate of registration from the date of filing such application:

Provided that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date.

(5) The prescribed authority may for reasons to be recorded in writing amend, renew, suspend, restore or cancel any certificate of registration after giving the dealer a reasonable opportunity of being heard.

(6) The prescribed authority shall cancel the registration of a dealer when,-

(a) any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued ;

(b) a dealer has ceased to be liable to pay tax;

(c) an incorporated body is closed down or if it otherwise ceases to exist ;

(d) the owner of an ownership business dies leaving no successor to carry on business;

(e) in case of a firm or association of persons if it is dissolved;

(f) a dealer whose registration certificate has been suspended fails to have it restored within the time prescribed ; or

(g) a person or dealer is registered by mistake:

Provided that in respect of clause (g) any amount of fee or security paid shall be refunded to such person or dealer.

(7) When any dealer to whom a certificate of registration is granted, fails to furnish any return or fails to pay any tax, penalty or interest payable under the Act, the certificate of registration of such dealer may be suspended by the prescribed Authority in the manner as may be prescribed.

(8) Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within 90 days from the date of suspension:

Provided that if the dealer fails to have his certificate of registration restored within 90 days from the date of its suspension, the registration certificate of the dealer shall be cancelled.

Provided also that during the period the certificate of registration of a dealer remains suspended he shall not be entitled to any of the benefits that a dealer whose certificate of registration is in force, is

entitled to.

(9) If certificate of registration of a dealer is cancelled or suspended or if the suspension is withdrawn, the information will be made public through insertion of notice in Newspapers.

(10) The cancellation of a certificate of registration shall not effect the liability of any person to pay tax due for any period till the date of such cancellation and remained unpaid or is assessed thereafter notwithstanding that he is not liable to pay tax under the Act.

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Download Jammu & Kashmir Vat Form Vat-86

Download Jammu & Kashmir VAT FORM VAT-86 SUSPENSION NOTICE UNDER SECTION 27(7) OF THE J&K VALUE ADDED TAX ACT, 2005

As per J&K VAT Rule 21 Suspension of Registration:-

The authority who passes an order under subsection(7) of Section 27 suspending the registration of a dealer shall before doing so issue a notice in Form VAT-86 to the dealer stating there in the reasons for such an action. The order suspending the registration certificate shall be in Form VAT -87.

Section 27 Registration

(1) No dealer shall, while being liable to pay tax under this Act , carry on business as a dealer unless he has been registered and possesses a certificate of registration:

Provided that a dealer liable to pay tax shall be allowed three months’ time from the date from which he is first liable to pay such tax to get himself registered.

(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority specifying therein the class or classes of goods

dealt in or manufactured, by him.

(3) If the said authority is satisfied that the application for registration is in order, he shall, in accordance with such manner and on payment of such fee as may be prescribed grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in, or manufactured, by him.

(4) Where the application for registration is made under this section, the prescribed authority shall grant to the applicant the certificate of registration from the date of filing such application:

Provided that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date.

(5) The prescribed authority may for reasons to be recorded in writing amend, renew, suspend, restore or cancel any certificate of registration after giving the dealer a reasonable opportunity of being heard.

(6) The prescribed authority shall cancel the registration of a dealer when,-

(a) any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued ;

(b) a dealer has ceased to be liable to pay tax;

(c) an incorporated body is closed down or if it otherwise ceases to exist ;

(d) the owner of an ownership business dies leaving no successor to carry on business;

(e) in case of a firm or association of persons if it is dissolved;

(f) a dealer whose registration certificate has been suspended fails to have it restored within the time prescribed ; or

(g) a person or dealer is registered by mistake:

Provided that in respect of clause (g) any amount of fee or security paid shall be refunded to such person or dealer.

(7) When any dealer to whom a certificate of registration is granted, fails to furnish any return or fails to pay any tax, penalty or interest payable under the Act, the certificate of registration of such dealer may be suspended by the prescribed Authority in the manner as may be prescribed.

(8) Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes and on furnishing of overdue return or returns within 90 days from the date of suspension:

Provided that if the dealer fails to have his certificate of registration restored within 90 days from the date of its suspension, the registration certificate of the dealer shall be cancelled.

Provided also that during the period the certificate of registration of a dealer remains suspended he shall not be entitled to any of the benefits that a dealer whose certificate of registration is in force, is

entitled to.

(9) If certificate of registration of a dealer is cancelled or suspended or if the suspension is withdrawn, the information will be made public through insertion of notice in Newspapers.

(10) The cancellation of a certificate of registration shall not effect the liability of any person to pay tax due for any period till the date of such cancellation and remained unpaid or is assessed thereafter notwithstanding that he is not liable to pay tax under the Act.

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Download Jammu & Kashmir Vat Form Vat-85

Download Jammu & Kashmir VAT FORM VAT-85 APPLICATION UNDER SECTION 87 OF JAMMU AND KASHMIR VALUE ADDED TAX ACT,2005

As per J&K VAT Rule 93 Section 87. Determination of issues.-

(1)If any issue arises, otherwise than in a proceeding pending before a court, Tribunal or before Assessing Authority under the Act, as to whether for the purpose of the Act, –

(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department. is a dealer;

(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or

(c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, thereof;

(d) any particular dealer is required to be registered; or

(e) any taxes payable in respect of any particular sale or purchase and, if so the rate of such tax,-

the persons or the dealer concerned may, after depositing such fee as may be prescribed submit an application in prescribed form to the Commissioner.

(2) The Commissioner shall after giving the applicant an opportunity of being heard and making such enquiry as may be necessary, decide the issue as he deems fit.

(3) No decision of Commissioner under this section shall affect the validity or operation of any order passed by any authority prior to such decision.

(4) No question, which arises from an order already passed by an authority under the Act, shall be entertained for determination under this section.

(5) Copies of decision under this section shall be sent to the applicant and the concerned authority.

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Download Jammu & Kashmir Vat Form Vat-84

Download Jammu & Kashmir VAT FORM VAT-84 NOTICE UNDER SUB SECTION 1 OF SECTION 78 OF JAMMU AND KASHMIR VALUE ADDED TAX ACT,2005

As per J&K VAT Rule 92 Section 78 Rectification of mistakes.-

(1) The authority appointed under section 3 or the Tribunal either of its own motion or on an application may, at any time, within three years from the date of any order passed by it, rectify any mistakes apparent on the face of record:

Provided that no such rectification which is prejudicial to the assessee or any other person shall be made unless the authority concerned has given notice to the dealer or such other person of its intention to do so and allowed him a reasonable opportunity of being heard.

(2) Where such rectification has the effect of enhancing the assessment, the authority concerned shall serve on the dealer a revised 77 notice of demand in the prescribed form and there from all the provisions of the Act and rules framed there-under shall apply as if such notice had been served in the first instance.

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Download Jammu & Kashmir Vat Form Vat-83

Download Jammu & Kashmir VAT FORM VAT-83 SHOW CAUSE NOTICE FOR PENALTY

As per J&K VAT Rule 90

To

…………………………….
……………………………

Whereas it appears from the records that you are liable to penalty
under the provisions of the Jammu & Kashmir Value Added Tax Act,
2005 for the default/offence; the particulars of which are given below;
and

Whereas it is necessary to give you an opportunity of being heard before levy of such penalty.

I, therefore, require you to appear in person or through authorised
representative before me on (date)……………….. at (time)…………….and
show cause as to why penalty under the aforesaid provisions is not
levied.

In case you do not wish to appear in person or through your
authorised representative you may send your objections to the proposed
penalty in writing and such objections shall be considered before making
an order.

If you fail to avail of this opportunity I shall make the order without any further notice to you.

Particulars of default/offence:-

Signature and Designation of the of the Authority.

Place:…………….
Date ………….

Office seal…………

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