Know Your Punjab VAT TIN Details and Verification of Punjab VAT TIN Number

Search, Verify and know Punjab VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Punjab State VAT TIN is 03, so all the Punjab State registered Dealer will have 03 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 ludhiana, amritsar, jalandhar, patiala, bathinda, mohali, hoshiarpur, pathankot, moga, gurdaspur, fazilka, sangrur, kapurthala, muktsar, barnala, firozpur, kapurthala for Punjab state.

Following Details for the Dealer will be generated for the given TIN Number for Punjab Dealer

Name of the Dealer

TIN Number of the Dealer

CST Number of the Dealer

Status:

PAN Number of Dealer

Date of Registration under CST Act

Date of Registration under Punjab VAT Act

Search Punjab State VAT TIN Details by TIN Number

Search Haryana VAT TIN Dealer Details

PUNJAB DEALER SEARCH TIN

Download Punjab Vat Form Vat-57

Download Punjab VAT FORM VAT-57 SUMMONS TO APPEAR IN PERSON AND / OR PRODUCE DOCUMENTS
As per Punjab vat Rule 85. Service of summons.¬¬¬—
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.   

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Download PVat Form Vat-56

Download PVAT FORM VAT-56 TAX DEMAND NOTICE
As per Punjab vat Rule 48. Assessment of tax liability.—
(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.
29.    (1)     Where a return has been filed under sub section (1) or sub-section (2) of section 26 or in response to a notice under sub section (6) of section 26, if any tax or interest is found due on the basis of such return, after adjustment of any tax paid on self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the person specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under sub-section (11) and all the provisions of this Act shall apply accordingly :
Provided that except as otherwise provided in this sub-section, the acknowledgment of the return shall be deemed to be an intimation under this sub-section in case, either no sum is payable by the person or no refund is due to him:
           Provided further that no intimation under this sub-section shall be sent after the expiry of one year from the end of financial year in which the return is filed.
(2)    Notwithstanding anything contained in sub-section (1), the Commissioner or the designated officer, as the case may be, may, on his own motion or on the basis of information received by him, order or make an assessment of the tax, payable by a person to the best of his judgement and determine the tax payable by him, where, –
(a)     a person fails to file a return under section 26 ; or
(b)     there are definite reasons to believe that a return filed by a person is not correct and complete; or
(c)     there are reasonable grounds to believe that a person is liable to pay tax, but has failed to pay the amount due; or
(d)     a person has availed input tax credit for which he is not eligible; or
(e)     provisional assessment is framed.
(3)     The Commissioner on his own motion or on the basis of information received by him may, by an order in writing, direct the designated officer to make an assessment of the amount of tax payable by any person or any class of persons for such period, as he may specify in his order.
(4)     An assessment under sub-section (2) or sub-section (3), may be made within three years after the date when the annual statement was filed or due to be filed, whichever is later:
Provided that where circumstances so warrant, the Commissioner may, by an order in writing, allow assessment of a taxable person or of a registered person after three years, but not later than six years from the date, when annual statement  was filed or due to be filed by such person, whichever is later. 
(5)     Where an assessment is to be made under this section, the designated officer shall, serve a notice to the person to be assessed and such notice shall state-
(a)    the grounds for  the proposed assessment; and
(b)    the time, place and manner  for filing objections, if any.
(6)     The designated officer, after taking into account all relevant material, which the officer has gathered, shall on the day specified in the notice issued under sub-section (5) or as soon afterwards as may be, after hearing such evidence, as the assessee may produce, by an order in writing, make an assessment determining the sum payable or refund of any sum due to him on the basis of such assessment.
(7)     The designated officer may, with the prior permission of the Commissioner, within a period of three years from the date of the assessment order, amend an assessment, made under sub-section (2) or sub-section (3), if he discovers under–assessment of tax, payable by a person for the reason that,-
(a)     such a person has committed fraud or wilful neglect; or
(b)     such a person has misrepresented facts; or
(c)     a part of the turnover has escaped assessment:
Provided that no order amending such assessment, shall be made without affording an opportunity of being heard to the affected person.
(8)     The designated officer may, within a period of one year from the date of the assessment order, rectify an assessment, made under sub-section (2) or sub-section (3), if he discovers that there is a mistake apparent from record:
Provided that no order rectifying such assessment shall be made without affording an opportunity of being heard to the affected person.
(9)     An assessment under sub-sections (7) and (8) shall be an assessment made under this Act for all intents and purposes.
(10)      No assessment or other proceedings purported to be made, or executed under this Act or the rules made thereunder, shall be, –
(a)    quashed or deemed to be void only for the reason that the same  were not in  the  prescribed form; or
(b)    affected by reason of a mistake, defect or omission therein:
Provided that such an assessment is substantially in conformity with this Act or according to the intent and meaning of this Act and the rules made thereunder.
(11)     When any tax, interest, penalty or any other sum is payable in consequence of any order passed under this Act, the designated officer shall serve upon the person a notice of demand in the prescribed form specifying the sum so payable.

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Download PVat Form Vat-54

Download PVAT FORM VAT-54 DAILY COLLECTION REGISTER

As per Punjab vat Rule 37 Mode of payment and procedure thereafter.—

(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.

(1) All payments made under the Act or these rules, shall be made in Challan Form VAT – 2, which shall be available, free of charge at the District Excise and Taxation Offices.

(2) 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.

(3) 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.

(4) 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 Form VAT-54, 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.

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Download PVat Form Vat-55

Download PVAT FORM VAT-55 DEMAND AND COLLECTION REGISTER

As per Punjab vat Rule 82.Maintenance of daily collection register.–

Every designated officer shall maintain a Demand and Collection Register in Form VAT-55, showing the payment of VATor TOT, penalty, interest, composition money, input tax credit carried over and other amount deposited by the persons.

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Download P Vat Form Vat- 51

Download P VAT FORM VAT- 51 PESHI REGISTER OF CASES FIXED BEFORE THE APPELLATE / REVISIONAL AUTHORITY

As per Punjab vat Rule 79

(1) Notwithstanding anything contained in the Indian Partnership Act, 1932 or any agreement to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm, shall be jointly and severally liable for such payments and accordingly any notice or order under this Act, may be served on any person, who was a partner during the relevant time whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly.

Where any such partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement, though un-assessed on that date.

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Download P Vat Form Vat-49

Download P VAT FORM VAT-49 RECEIPT FOR AUCTION MONEY/ EARNEST MONEY
As per Punjab vat Rule 70

51.    (1)    If, with a view to prevent or check avoidance or evasion of tax under this Act, the State Government considers it necessary so to do, it may, by notification, direct for the establishment of a check post or, information collection centre or both at such place or places, as may be specified in the notification.
(2)    The owner or person Incharge of a goods vehicle shall carry with him a goods vehicle record, goods receipt, a trip sheet or a log-book, as the case may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed, in respect of such goods meant for the purpose of business, as are being carried in the goods vehicle and produce a copy each of the aforesaid documents to an officer Incharge of a check post or information collection centre, or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle at any place:

Provided that a person selling goods from within or outside the State in the course of inter-State trade or commerce, shall also furnish or cause to be furnished a declaration with such particulars, as may be prescribed:
Provided further that a taxable person, who sells or despatches any goods from within the State to a place outside the State or imports or brings any goods or otherwise receives goods from outside the State, shall furnish particulars of the goods in a specified form obtained from the designated officer, duly filled in and signed.
(3)    At every check post or information collection centre or at any other place when so required by an officer referred to in sub-section (2), the driver or any other person Incharge of the goods vehicle shall stop the vehicle and keep it stationary, as long as may reasonably be necessary, and allow the officer Incharge of the check post or the information collection centre or the aforesaid officer to check the contents in the vehicle by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried, which are in the possession of the driver or any other person, as may be required by the aforesaid officer, and if considered necessary, such officer may also search the goods vehicle and the driver or other person Incharge of the vehicle or of the goods.
(4)    The owner or person Incharge of a goods vehicle entering the limits or leaving the limits of the State, shall stop at the nearest check post or information collection centre, as the case may be, and shall furnish in triplicate a declaration mentioned in sub-section (2) alongwith the documents in respect of the goods carried in such vehicle before the officer Incharge of the check post or information collection centre. The officer Incharge shall return a copy of the declaration duly verified by him to the owner or person Incharge of the goods vehicle to enable him to produce the same at the time of subsequent checking, if any:
Provided that where a goods vehicle bound for any place outside the State passes through the State, the owner or person Incharge of such vehicle shall furnish, in duplicate, to the officer Incharge of the check post or information collection centre, a declaration in respect of his entry into the State in the prescribed form and obtain from him a copy thereof duly verified. The owner or person Incharge of the goods vehicle, shall deliver within forty-eight hours the aforesaid copy to the officer Incharge of the check post or information collection centre at the point of its exit from the State, failing which, he shall be liable to pay a penalty to be imposed by an order, made by the officer incharge of the check post or information collection centre equal to fifty per cent of the value of the goods involved:   
Provided further that where the goods carried by such vehicle are, after their   entry  into the State, transported  outside  the   State by   any   other vehicle or conveyance, the burden of proving that the goods have actually moved out of the State, shall lie on the owner or person Incharge of the vehicle:
Provided further that no penalty shall be imposed unless the person concerned has been given an opportunity of being heard.

(5)    At every station of transport of goods, bus stand or place of loading or unloading of goods, when so required by the Commissioner or the designated officer, the driver or the owner of the goods vehicle or the employee of transport company or goods booking agency, shall produce for examination, transport receipts and all other documents and accounts books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport, maintained by him in the prescribed manner. The Commissioner or the designated officer shall, for the purpose of examining that such transport receipts or other documents or account books are in respect of the goods carried, transported, loaded, unloaded or consigned or received for transport, have the powers to break open any package, or packages of such goods.
(6)    (a)    If the officer Incharge of the check post or information collection centre or any other officer as mentioned in sub-section (2), has reasons to suspect that the goods under transport are meant for trade and are not covered by proper and genuine documents as mentioned in sub-section (2) or sub-section (4), or that the person transporting the goods is attempting to evade payment of tax, he may, for reasons to be recorded in writing and after hearing the person concerned, order detention of the goods alongwith the vehicle for a period not exceeding seventy-two hours. Such goods shall be released on furnishing of security or executing a bond with sureties in the prescribed form and manner by the consignor or the consignee, if registered under this Act to the satisfaction of the officer on duty and in case the consignor or the consignee is not registered under this Act, then on furnishing of a security in the form of cash or bank guarantee or crossed bank draft, which shall be equal to the amount of penalty leviable rounded upto the nearest hundred.
(a)    If the owner or the person Incharge of the goods has not submitted the documents as mentioned in sub-sections (2) and (4) at the nearest check post or information collection centre, in the State, as the case may be, on his entry into or before exit from the State, such goods shall be detained alongwith the vehicle for a period not exceeding seventy-two hours subject to orders under clause (c) of sub-section (7).
(7)    (a)    The officer detaining the goods under sub-section (6), shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy-two hours of the detention. The said officer shall, immediately thereafter, submit the proceedings alongwith the concerned records to the designated officer for conducting necessary enquiry in the matter;
(b)    The designated officer shall, before conducting the enquiry, serve a notice on the consignor or consignee of the goods detained under clause (a) of sub-section (6), and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall, by order, impose on the consignor or consignee of the goods, a penalty, which shall be equal to thirty per cent of the value of the goods. In case he finds otherwise, he shall order release of the goods and the vehicle, if not already released, after recording reasons in writing and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;
(c)    The officer referred to in clause (b), before conducting the enquiry, shall serve a notice on the consignor or consignee of the goods detained under clause (b) of sub-section (6) and give him an opportunity of being heard and if, after the enquiry, such officer is satisfied that the documents as required under sub-sections (2) and (4), were not furnished at the information collection centre or the check post, as the case may be, with a view to attempt to avoid or evade the tax due or likely to be due under this Act, he shall by order, for reasons to be recorded in writing, impose on the consignor or consignee of the goods, penalty equal to fifty per cent of the value of the goods involved. In case, he finds otherwise, he shall order release of the goods for sufficient reasons to be recorded in writing. He may, however, order release of the goods and the vehicle on furnishing of a security by the consignor or the consignee in the form of cash or bank guarantee or crossed bank draft for an amount equal to the amount of penalty imposable and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;
(d)    The officer incharge of a check post or information collection centre or any other officer referred to in sub-section (2), may receive the amount of cash security as referred to in clause (a) of sub-section (6) and clause (c) of sub-section (7) and the amount of penalty imposed under sub-section (4) and clauses (b) and (c) of sub-section (7) against a proper receipt in the prescribed manner.
        Explanation. –The detained goods and the vehicle shall continue to be so detained beyond the period specified in sub–sections (6) and (7), unless released by the detaining officer or enquiry officer against surety or security as provided for in these sub–sections or the penalty imposed, has been realized or the enquiry officer orders release of the detained goods after enquiry, whichever is earlier.
(8)    In the event of the consignor or consignee of the goods not paying the penalty imposed under sub-section (7), within thirty days from the date of the communication of the order imposing the penalty, the goods detained, shall be liable to be sold by the officer, who imposed the penalty for realization of the penalty, by public auction in the prescribed manner. If the goods detained are of perishable nature or subject to speedy or natural decay or when the expenses of keeping them in custody are likely to exceed their value, the officer Incharge of the check post or information collection centre or any other officer referred to in sub-section (2), as the case may be, shall order immediately to sell such goods or otherwise dispose them off after giving notice to the consignor or consignee in the prescribed manner. The sale proceeds shall be deposited in the State Government Treasury and the consignor or consignee of the goods shall be entitled to only the balance amount of sale proceeds after deducting the amount of penalty, interest and expenses and other incidental charges incurred in detaining and disposing of the goods:
Provided that if the consignor or consignee of the goods does not come forward to claim the goods, then the entire sale proceeds, shall be deposited in the State Government Treasury and no claim for balance amount of sale proceeds shall be entertained from any other person.
(9)    The officer detaining the goods shall issue to the owner of the goods or his representative or the driver or the person Incharge of the goods vehicle, a receipt specifying the description and quantity of the goods so detained and obtain an acknowledgement from such person or if such person refuses to give an acknowledgment, then record the fact of refusal in the presence of two witnesses.
(10)    If the order of detention of goods under sub-section (6) or of imposition of penalty under sub-section (4), or sub-section (7) or order under sub-section (8), is in the meantime set aside or modified in appeal or other proceedings, the officer imposing the penalty shall give effect to the orders in such appeal or other proceedings, as the case may be.
         (11)  No person or any individual including a carrier of goods or agent of a transport company or booking agency, acting on behalf of a taxable person or a registered person, shall take delivery of, or transport from any station, airport or any other place, whether of similar nature or otherwise, any consignment of goods, other than personal luggage or goods for personal consumption, the sale or purchase of which, is taxable under this Act, except in accordance with such conditions, as may be prescribed, with a view to ensure that there is no avoidance or evasion of the tax imposed by or under this Act.
        (12)   Where a transporter fails to give information as required under sub- section (2) about the consignor or consignee of the goods, within such time, as may be specified, or transports the goods without documents or with ¬ ingenuine documents, he shall be liable to pay, in addition to the penalty leviable under this section, the tax due on such goods at the VAT rate applicable under this Act.               
             (13)      The provisions of this Act shall, for the purpose of levy and collection of tax, determination of interest and recovery of tax and interest, apply to the transporter.
Explanation. –    (1)   For the purposes of this section, where goods are delivered to a carrier, a goods booking agency or any other bailee for transportation, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time, such delivery is taken from such carrier, goods booking agency or any other bailee, as the case may be.
                (2)    For the purpose of sub-section (7), service of notice on the representative of the owner or the driver or other person Incharge of the goods vehicle, shall be deemed to be a valid service on the consignor or consignee of the goods.

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Download PVat Form Vat- 50

Download PVAT FORM VAT- 50 INSTITUTION REGISTER OF APPEALS / APPLICATIONS / REVISIONS]

As per Punjab vat Rule 79. Appeal, revision, register(s), —

(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.

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Download PVat Form Vat- 53

Download PVAT FORM VAT- 53 REGISTER OF CASES IN APPEAL AND LITIGATION TO BE MAINTAINED BY THE DESIGNATED OFFICER

As per Punjab vat Rule 79

(1) Notwithstanding anything contained in the Indian Partnership Act, 1932 or any agreement to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm, shall be jointly and severally liable for such payments and accordingly any notice or order under this Act, may be served on any person, who was a partner during the relevant time whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly.

Where any such partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement, though un-assessed on that date

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Download P Vat Form Vat- 52

Download P VAT FORM VAT- 52 DISPOSAL REGISTER OF APPEALS / APPLICATIONS / REVISIONS

As per Punjab vat Rule 79. Appeal, revision, register(s), —

(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.

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