Category: Haryana

Download Haryana VAT FORM VAT-A2: Information To Be Furnished By A Dealer Registered Under The Act Of 1973 Or A Dealer Whose Application Submitted For Registration Under The Act Ibid Is Pending

As per Haryana VAT Rule 11(1) & 11(2)

(1) Every dealer, who held a certificate of registration under the Act of 1973 before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.

(2) Every dealer, whose application for registration under the Act of 1973 was pending for decision before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall be deemed to have failed to apply for registration under the Act.

Download HARYANA VAT FORM VAT – A3: Application for Registration by Casual Traders

As per Haryana VAT Rule 29(1) & 69(1)

(1) A casual trader shall, at least three days before commencing his business in the State, make an application in Form VAT-A3 in person or through his authorised agent to the officer incharge of the district who shall assign the same to the assessing

authority.

(2) On receipt of an application made under sub-section (1), the assessing authority shall verify immediately the contents thereof and shall, after obtaining such further information as it may consider necessary for estimating the tax liability of the applicant, direct him to deposit in the appropriate Government treasury or pay in cash against receipt in Form VAT-G4 an amount, which shall not exceed estimated tax

liability for seven days or such lesser period for which he wishes to conduct business, as security.

(3) The assessing authority shall, after the proof of payment of security has been furnished to him, allot a temporary registration number to the casual trader and shall issue him a registration slip in Form VAT-G5 along with as many declarations in Form VAT-D3 as shall meet his genuine requirement against payment of the price thereof.

(4) The officer incharge of a district shall maintain a register in Form VAT-G6 showing the record of registration, assessment, payment of tax and cancellation of registration of casual dealers in his district.

(5) A casual trader shall pay tax on sales effected by him in a day on the following day in the manner laid down in rule 35.

(6) Every casual trader shall furnish a return in Form VAT-R5 in respect of his business to the appropriate assessing authority immediately, but not later than three days, after the closure of his business in the State. The return shall be accompanied with the proof of payment of tax and unused VAT-D3 declaration form(s), if any.

(7) The assessing authority shall, after examination of the return furnished to it by the casual trader, used and unused VAT-D3 forms issued to him, the accounts maintained by him including the sale invoices issued, assess him to tax on the same day when the return is received or as soon afterwards as possible and after adjusting any tax due from him refund the balance amount of security to him but where any

amount is found due from him after adjustment of security, he shall pay the same immediately. The details of each case for assessment shall be entered in the register in Form VAT-G3.

Download HARYANA VAT FORM VAT- A4: Application for Provisional Refund under section 20(2) of the Haryana Value Added Tax Act

AS per Haryana VAT Rule 41(6)

A VAT dealer may on quarterly basis claim refund of input tax in the circumstances specified in sub-rules (2) and (3), by making an application to the appropriate assessing authority in Form VAT-A4 and appending thereto the following

documents, namely, –

(i) copy of the return(s) in Form VAT-R1 under these rules and in Form I under the Central Sales Tax (Punjab) Rules, 1957, as applicable to the State of Haryana, for the quarter if not already filed,

(ii) original copies of tax invoices relating to the claim of input tax in respectof the purchase of the goods;

(iii) invoices showing the sale of the goods in the State or in the course of inter-State trade and commerce along with the documents of dispatch and delivery of the goods in other State(s);

(iv) invoices showing the sale of the goods in the course of export out of the territory of India along with the custom clearance certificates and shipping documents; and

(v) such other documents or evidence as the assessing authority may require for its satisfaction relating to the payment of the input tax and the tax leviable on the sale of the goods, wherever applicable.

Download HARYANA VAT FORM VAT – B1: Indemnity Bond

As per Haryana VAT Rule 17(9)

The appropriate assessing authority shall authenticate as many forms as may be sufficient to meet the requirements for a period of one year or for the period up to the date of expected supply of the forms printed under the authority of the State Government whichever is shorter.