Know Uttarakhand VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Uttarakhand VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Uttarakhand State VAT TIN is 05, so all the Uttarakhand State registered Dealer will have 05 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 haridwar, dehradun, udham singh nagar, nainital, pauri garhwal, almora, tehri garhwal, pethoragarh, chamoli, uttarkashi, bageshwar, champawat, rudraprayag for Uttarakhand state.

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

  • Name of the farm
  • Circle sector
  • CST Registration
  • CST NO Registration
  • Date
  • Expiry Date
  • Name of the Dealer
  • TIN Number of the Dealer
  • Status:

You can Search TIN VAT Details for Uttarakhand State using VAT TIN Number by Dealer Name or Dealer Address

Uttrakhan VAT TIN Details

Search Uttarakhand State VAT TIN Details by Dealer Name, Search Uttarakhand State VAT TIN Details by Dealer Address

In case if you want to get other details about the dealers like

  • PAN Number of Dealer
  • Date of Registration under CST Act
  • Date of Registration under Uttarakhand  VAT Act

Download Uttrakhand Vat Form 1(A)

Download Uttrakhand vat Form 1(A): Application For issue of Voluntary Registration Under sub section (7) of Section 15 Of The Uttarakhand Vat Act

As per Uttrakhand vat Rule 7 Application for Registration:

(1)Every dealer who is required to be registered under section 15 or section 16 of the Act shall submit an application for registration under sub- section (2) of section 17 to the

Assistant Commissioner in Form I. The application shall be accompanied by copies of passport size photographs of the proprietor, or each adult male partner of the firm, or of each adult male co-parcener of the Hindu Undivided Family, as the case may be, duly attested by a lawyer or a Gazetted officer, and shall be under the signature of –

(a) the proprietor or a person having due authority to act on behalf of such proprietor in case of an individual ; or

(b) the partner, in the case of a firm; or

(c) the karta, in the case of a Hindu Undivided Family ;or

(d) the Managing  Director or any person authorized by the Board of Directors, in the case of a limited Company ;or

(e) the president or the secretary, in the case of a Society or Club or Association; or

(f) the Head of the Office or any other officer duly authorized by him, in the case of a department of a State Government or the Central Government ; or

(g) in any other case,by the dealer himself or by the principal officer, or any other officer,duly authorized by him,of the authority or body,as the case may be:             Provided that the Assessing Authority may require a dealer who is deemed to be a registered dealer as per provisions of sub-section (6) of section 15 of the Act, to furnished all or any information as per Form I above, and such dealer whenever so required shall furnish correct, complete and true information.

(2) A dealer who under the provisions of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation & Modification Order, 2002,holds a registration certificate or provisional registration certificate on the date immediately preceding the date of commencement of the Act and to whom sub-section (7) of section 15 of the Act applies, shall present application for Voluntary registration under the Act, to the Assistant Commissioner in Form I (A).

(3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.

(4)Each application for registration shall be accompanied by –

(a)(i)Attested copy of Partnership Deed and Letter of Authority from all the        partners in favour of the applicant, in case of a Firm;

(ii)Attested copies of Article of Association and Memorandum of Association and Letter of Authority by the Board of Directors in favour of the applicant, in case of a Limited Company;

(iii)Attested copy of Resolution of Appointment as President or Secretary, in case of a society or club or association.;

(iv)Attested copy of deed or relevant document in case of a Trust, Receiver or       Guardian of a minor or an incapacitated person :

(v)Authority of Head of Office or the Principal Officer in case of body carrying on business; and

(b) Specimen signatures and photograph of the applicant duly attested.

(5)An application for registration shall be made within thirty days of the date on which the dealer becomes liable to registration.

(6) Where a person or a dealer has more than one place of business in the State, he shall make a single application for registration in respect of all such places specifying therein one of such places as the principal place of business and submit it to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.

(7) Where a dealer is required to furnish any information regarding change of business as per the provisions of sub- section (11) of section 17 he shall furnish the information within thirty days of the occurring of such events, under the signatures of the person or the dealer referred to in sub- rule (1) above, duly attested by a lawyer or a gazetted officer:

Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change, any tax such other person was liable to pay after the change has taken place, may be recovered from such dealer as if no change had taken place ;

Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.

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Download Uttrakhand Vat Form 1

Download Uttrakhand Vat Form 1: Application Fore of egistration/Voluntary Registration Under Section 15 or section 16 Of The Uttarakhand Vat Act

As per Uttrakhand vat Rule 7 Application for Registration:

(1)Every dealer who is required to be registered under section 15 or section 16 of the Act shall submit an application for registration under sub- section (2) of section 17 to the

Assistant Commissioner in Form I. The application shall be accompanied by copies of passport size photographs of the proprietor, or each adult male partner of the firm, or of each adult male co-parcener of the Hindu Undivided Family, as the case may be, duly attested by a lawyer or a Gazetted officer, and shall be under the signature of –

(a) the proprietor or a person having due authority to act on behalf of such proprietor in case of an individual ; or

(b) the partner, in the case of a firm; or

(c) the karta, in the case of a Hindu Undivided Family ;or

(d) the Managing  Director or any person authorized by the Board of Directors, in the case of a limited Company ;or

(e) the president or the secretary, in the case of a Society or Club or Association; or

(f) the Head of the Office or any other officer duly authorized by him, in the case of a department of a State Government or the Central Government ; or

(g) in any other case,by the dealer himself or by the principal officer, or any other             officer,duly authorized by him,of the authority or body,as the case may be:             Provided that the Assessing Authority may require a dealer who is deemed to be a registered dealer as per provisions of sub-section (6) of section 15 of the Act, to furnished all or any information as per Form I above, and such dealer whenever so required shall furnish correct, complete and true information.

(2) A dealer who under the provisions of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation & Modification Order, 2002,holds a registration certificate or provisional registration certificate on the date immediately preceding the date of commencement of the Act and to whom sub-section (7) of section 15 of the Act applies, shall present application for Voluntary registration under the Act, to the Assistant Commissioner in Form I (A).

(3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.

(4)Each application for registration shall be accompanied by –

(a)(i)Attested copy of Partnership Deed and Letter of Authority from all the        partners in favour of the applicant, in case of a Firm;

(ii)Attested copies of Article of Association and Memorandum of Association and Letter of Authority by the Board of Directors in favour of the applicant, in case of a Limited Company;

(iii)Attested copy of Resolution of Appointment as President or Secretary, in case of a society or club or association.;

(iv)Attested copy of deed or relevant document in case of a Trust, Receiver or       Guardian of a minor or an incapacitated person:

(v)Authority of Head of Office or the Principal Officer in case of body carrying on business; and

(b) Specimen signatures and photograph of the applicant duly attested.

(5)An application for registration shall be made within thirty days of the date on which the dealer becomes liable to registration.

(6) Where a person or a dealer has more than one place of business in the State, he shall make a single application for registration in respect of all such places specifying therein one of such places as the principal place of business and submit it to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.

(7) Where a dealer is required to furnish any information regarding change of business as per the provisions of sub- section (11) of section 17 he shall furnish the information within thirty days of the occurring of such events, under the signatures of the person or the dealer referred to in sub- rule (1) above, duly attested by a lawyer or a gazetted officer:

Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change, any tax such other person was liable to pay after the change has taken place, may be recovered from such dealer as if no change had taken place ;

Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.

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Download Uttrakhand Vat Form XXIX

Download Uttrakhand VAT FORM XXIX: Register of Purchases

As per Uttrakhand vat Rule 46 Documentation of Purchases:

Every dealer liable to pay tax or liable to be registered under the Act and making the purchase within the State or from outside the State (including imports from outside the country) or receiving the goods on transfer/ consignment from outside the State, shall keep the details of such goods in Form XXIX, separately for-

(i) Goods purchased from outside the State including imports from outside the country;

(ii) Goods received on transfer / consignment from outside the State;

(iii)Special Category Goods specified in Schedule III of the Act purchased from within the State;

(iv)Capital Goods purchased from within the State on which tax has been paid and Input Tax Credit is claimed;

(v) Goods other than Capital Goods and Special Category Goods specified in

Schedule III of the Act, purchased from within the State on which tax has been paid and Input Tax Credit is claimed; and

(vi) Other goods purchased from within the State on which Input Tax Credit is not admissible or is not claimed.

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Download Uttrakhand Vat Form XXVI

Download Uttrakhand Vat FORM XXVI: Application For The Issue Of Duplicate Refund Voucher

As per Uttrakhand vat Rule 41 Refund under Section 36 :

(1)Refund shall be made through a refund voucher after adjustment towards any amount outstanding against the dealer for the same or any other assessment year and in accordance with the rules contained in this Chapter.

(2)When a claim for refund is made, the Assistant Commissioner shall, after proper scrutiny of all the relevant records and necessary verification, satisfy himself that the amount is refundable. If no dues are outstanding against the dealer for any year, the refund voucher shall be prepared. If any dues are outstanding against the dealer for any year or if the dealer makes a request for adjustment of the refundable amount against future dues, an adjustment voucher shall be prepared for the adjustment of the refundable amount towards such dues.

(3)Before a refund or an adjustment voucher is signed entries about the refund shall be made in all the relevant records including Daily Collection Register, Dealer’s Ledger, Demand, Collection and Arrear Register, Register of Refunds, order sheet of the relevant assessment files, order directing the refund and copies of all relevant treasury challans. All such entries shall be authenticated under the dated signatures of the Assessing Authority. The refund voucher passed by the Assessing Authority shall also be countersigned by the Drawing and Disbursing Officer:

Provided that refund voucher of an amount exceeding twenty five thousand rupees shall be countersigned by the Joint Commissioner (Executive) of the region.

(4)The adjustment voucher shall also be signed by the Assistant Commissioner for payment received by adjustment. Four copies of the treasury challan in Form VI duly filled in as for deposits made by a dealer, shall also be attached to the voucher before it is sent to the treasury for adjustment. The adjustment voucher passed by the Assistant Commissioner shall also be countersigned by the Drawing and Disbursing Officer.

(5)After verifying the entries of the adjustment voucher from his records, the Treasury Officer shall refund the excess amount and then take the same amount as deposited by adjustment for the year mentioned in the challan enclosed with the voucher. Two copies of such challan shall then be forwarded to the Assistant Commissioner who shall deliver one copy to the dealer concerned for his record.

(6)Simultaneously, with the issue of a refund voucher, an advice note shall be sent direct to the State Bank of India, treasury or sub-treasury, as the case may be. The advice note shall bear the same serial number as mentioned on the refund voucher issued. No refund shall be given by the State Bank of India, Treasury Officer or the Sub-Treasury Officer, till the advice note is received by it.

(7) All entries in the refund voucher and the advice note shall be made in ink, and correction, if any, shall be attested under the full dated signature of the Assistant Commissioner.

(8)The refund voucher shall be made payable at any branch of the State Bank of  India conducting treasury business, or at the treasury or sub-treasury, where there is no such branch of the State Bank of India. The refund voucher shall be non-transferable.

(9)Every refund voucher for Rs.2000/-or above issued on the State Bank of India shall be crossed and made payable to the payee’s account only. The voucher issued on the treasury or sub-treasury shall, however, not be crossed:

Provided that if the dealer has no bank account and requests the Assistant Commissioner in writing that the refund voucher should not be crossed, it may be made uncrossed but this fact shall be specifically mentioned in all the relevant records;

Provided further that every refund voucher of Rs.2000/-or above and every un-crossed refund voucher shall invariably be delivered personally to the dealer or partner or his authorised representative who shall acknowledge its receipt under his full dated signatures and complete residential address.

(10)The refund voucher shall be valid for a period of ninety days from the date of issue. If it is not encashed within this period, the dealer may, within 30 days after this period, return the voucher to the Assistant Commissioner for its revalidation. The Assistant Commissioner shall revalidate the voucher and shall make entries to this effect in the relevant Register of refund and the Book of Refund Voucher. The revalidated refund voucher shall be valid for a further period of ninety days and shall be presented to the State Bank of India or the treasury or subtreasury, as the case may be. If the refund voucher originally issued or the revalidated refund voucher is not encashed within this period, the dealer may return the voucher to the Assistant Commissioner for cancellation and apply in writing for the issue of a fresh voucher. The original voucher shall be cancelled and attached to the counterfoil by the Assistant Commissioner and fresh refund voucher shall then be issued in lieu of the returned voucher, after entries in all the relevant records have been made in respect of the cancelled as well as the new voucher according to these Rules.

(11)If the refund voucher is lost, the dealer may apply in writing to the Assistant Commissioner for issue of a duplicate voucher. The Assistant Commissioner, if he is satisfied that the original voucher has not been encashed during the period of validity, he may issue a duplicate voucher in lieu of the lost one after making necessary entries in all the relevant records according to these rules and after serving intimation of the cancellation of the original voucher to the State Bank of India, the Treasury Officer or the Sub-Treasury Officer, as the case may be.

(12) After the amount of the refund voucher has been paid, the portion of the advice note, marked ‘original’ shall be returned to the Assistant Commissioner by the State Bank of India, the Treasury Officer or the Sub- Treasury Officer, as the case may be. On its receipt, authenticated entries shall be made in all relevant records under the signature with date of the Assistant Commissioner.

(13)The book of refund voucher, adjustment voucher and of the Advice Note shall be kept in the personal custody of the Assistant Commissioner who will intimate to the State Bank of India, the Treasury Officer or the Sub- Treasury Officer, as the case may be, the book number and the serial numbers of the refund voucher, adjustment voucher and the advice note being used by him.

(14)Refund allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the refund vouchers issued shall be prepared and signed by the Assistant Commissioner, and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to the Assistant Commissioner.

(15)The refund voucher shall be issued in Form XXIII, the adjustment voucher in Form XXIV, the advice note in Form XXV and the application for the issue of a duplicate refund voucher shall be presented in Form XXVI.

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Download Uttrakhand Vat Form XXII

Download Uttrakhand Vat FORM XXII: Application For Composition Tax Under Sub Section (1) Of The Section 7 Of The Uttarakhand Vat ActAs per Uttrakhand vat Rule 11 Submission of Returns:

(1)Every dealer liable to tax other than those covered under sub-rule (2) shall submit to the Assessing Authority a return of his turnover in Form III. in the following manner-

(a) when the turnover in the preceding year exceeded 10 lakh rupees, a monthly return before the expiry of the next succeeding month, and

(b) when the turnover in the preceding year was upto 10 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned,

(2)Every dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Act, he shall submit to the Assessing Authority an application in Form XXII within 15 days of the commencement of the Assessment year, and shall submit to Assessing Authority a return of his turnover in Form III giving information in respect of such category of goods in which he carries on business, in the following manner-

(a) when the turnover in the preceding year exceeded 25 lakh rupees a monthly return before the expiry of the next succeeding month,

(b) when the turnover in the preceding year exceeded 10 lakh rupees but did not exceed 25 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned, and

(c) when the turnover in the preceding year was up to 10 lakh rupees, an annul return within a month of the expiry of the relevant assessment year;

Provided that the return as per clause (a) or clause (b) for the month of February shall be submitted to the Assessing Authority on or before the twentieth day of March:

Provided further that for the period from 1st October 2005 to 31st March 2006, the dealer may submit his application in Form XXII upto 30th November 2005.

Explanation: Turnover for the purpose of this sub-rule means the gross turnover of sales within the State excluding sale of goods specified in Schedule II(C), Schedule III and the goods specified in Schedule I on which additional excise duty is liable under Additional Duties of Excise (Goods of Special Importance ) Act, 1957

(3) Every dealer liable to pay tax and file the return in Form III, shall submit along with the return-

(a) information in Annexure I of Form III in respect of turnover of sales according to the commodity code numbers notified by the State Government from time to time in respect of each category of goods in which he carries on business ,

(b) information in Annexure II of Form III in respect of purchase within the State of the goods on which input tax credit is claimed in the return,

(c) information in Annexure II of Form III separately in respect of purchase within the State of capital goods on which input tax credit is claimed.

(4)Notwithstanding anything contained in sub- rule (1) or sub- rule (2) or sub-rule(3) –

(a) a dealer to whom clause (e) (i) of sub-section (7) of section 3 applies, shall submit such returns within a month of the expiry of each month during the assessment year in which business is commenced,

(b) a dealer to whom clause (e) (ii) of sub-section (7) of section 3 applies, shall submit such return for the quarter or month, as the case may be, in which business is discontinued within fifteen days of the date of such discontinuance.

(5) Before submitting the return under this Rule the dealer shall, in the manner laid down in these rules, deposit the total tax due under the Act on the turnover of sales or purchases or both, as the case may be, disclosed in the return and shall submit to the Assessing Authority along with the return the treasury challan for the amount so deposited:

Provided that where a Government Department wants to deposit the tax by book transfer, such department shall, before submitting such return, prepare a bill, in triplicate, for the amount of tax due, endorse it to the Assessing Authority in accordance  with the financial rules on the subject and attach two copies thereof with such return. The Assessing Authority shall retain one of the copies and the other copy shall be sent to the Accountant General, Uttaranchal for crediting the amount to the account of the Commercial Tax Department;

Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of section 35 of the Act.

(6) Every dealer liable to file a revised return for any tax period under the provisions of section 23 shall submit within the prescribed  time the revised return duly marked with red ink as ” Revised Return for the month / quarter ending —————-”(mentioning the necessary date) and duly signed by the person authorized under this Rule to sign the return.

(7) Every dealer liable to pay tax shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV on or before December 31 in the succeeding assessment year, containing the following particulars and accompanied by supporting documents, including –

(a) particulars of turnover of purchase, sale and other transactions and value of opening and closing stocks: and

(b) portions marked “Original” of such declarations, certificates and such other evidence on which such dealer relies in support of his returns; and

(c)computation of his own assessment of amount of tax due from him on the basis of           such returns including claim for input tax credit ; and

(d)proof of payment of the additional amount of tax admitted as due and interest due as per his own calculation; and

(e)such other particulars, documents and statements as may be prescribed:

Provided that a dealer who ceases to carry on business during the course of a financial year shall file the final return in Form IV for the period of his business during the relevant year within 60 days from the date of cessation of business;

Provided further that the Assessing Authority may for adequate reasons to be recorded in writing, extend the time for filing such return.

(8)Every dealer shall include the turnover of all branches of business in Uttaranchal in the return submitted for the principal place of business and shall send intimation thereof to each Assessing Authority concerned.

(9) Every return under these rules shall be signed and verified by the person authorized to sign the application for registration under rule 7 or in his absence by some person duly authorized by him in this behalf.

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Download Uttrakhand Vat Form XIX

Download Uttrakhand vat FORM XIX: Application For Form Of Certificate For ImportAs per Uttrakhand vat Rule 31 Issue and Submission of Certificate for Import:

(1) A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to in sub-section (1) of section 48 in excess of the quantity, measure or value specified thereunder, may obtain a certificate in Form XVII from the Assessing Authority in accordance with the provisions of this rule and send to the selling dealer or consignor of the other State its original and duplicate copies.

(2) The application for a certificate shall be in Form XIX and shall be submitted to the Assessing Authority within whose jurisdiction the applicant carries on business or, if he does not carry on business, resides. Separate application shall be submitted for each consignment,

(3) No certificate shall be issued except on payment of a fee of rupees five per certificate.

(4)If the Assessing Authority is satisfied that the request for the certificate is genuine and reasonable, he may issue it, otherwise he may reject the application after giving the applicant an opportunity of being heard. The certificate issued shall be valid for a period of one month from the date of issue,

(5) An account in respect of certificate issued shall be maintained by the assessing authority in Form XX.

(6) No certificate obtained under sub- rule (4) shall be transferred except for the lawful purpose mentioned in sub- rule (1)

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it, shall forthwith report the fact to the assessing authority and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the assessing authority, who shall maintain its account in Form XXI.

(10) The Commissioner of Commercial Tax may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with affect from such date as may be specified in the notification and may in their place substitute new forms of fresh series, design or colour.

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Download Uttrakhand Vat Form XVIII

Download Uttrakhand vat FORM XVIII: TripsheetAs per Uttrakhand Vat Rule 26 Establishment of Check Posts:

(1) The State Government may, by notification in the Gazette, direct under section 47, the establishment of check posts and barriers at such places within the State as may be specified in the notification.

(2) When a check post is set upon a thoroughfare or a road, barriers may be erected across the road or thoroughfare in the form of a contrivance to enable vehicles being intercepted, detained or searched.

(3)   (a) The owner, driver or any other person-in – charge of the vehicle shall, in respect of such goods carried in the vehicle as notified or referred to in sub- section(1) of section 48 and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents-

(i) Form of Declaration for Import in Form XVI or Certificate for Import in Form XVII hereinafter in the rules in this chapter referred to as declaration or certificate, as the case may be, in duplicate; (ii) sale invoice, bill or challan ,

(iii) authorization for transfer of goods /goods challan hereinafter referred to as trip sheet in triplicate,

(b) The owner, driver or any other person in charge of the vehicle shall in respect of all other goods carried in such vehicle carry with him a trip sheet in triplicate,

(4)   (a)The owner, driver or any other person in charge of the vehicle shall produce the documents mentioned in sub-rule (3) before the officer in charge of the check post or barrier or before any other officer not below the rank of an assessing authority on demand.

(b) At the first check post or barrier after his entry into the State the owner, driver or any other person in charge of the vehicle, as the case may be, shall give the original and duplicate copies each of the declaration or certificate and original, duplicate and triplicate copies of the trip sheet to the officer in charge of the said check post or barrier who will after satisfying himself about their completeness and correctness, sign and stamp them with his official seal and return the duplicate copy of the declaration or certificate and the triplicate copy of the trip sheet after endorsing thereon, for the copy received, a receipt duly dated mentioning time and place.

(5) (a) A declaration or a certificate-

(i)           in respect of which a report has been made under sub- rule (9) of rule

30  or sub-rule (8) of rule 31, or

(ii)          which is declared as obsolete and invalid by the Commissioner of

Commercial Tax under sub- rule (13) of rule 30 or sub- rule (10) of rule 31 shall not be valid with effect from the date of the report or the date from which it is so declared as the case may be, for the purposes of sub- rule (4),

(b) A certificate whose period of validity as specified in sub -rule (4) of rule 31 has expired shall not be valid for the purposes of sub-rule (4)

(6) The owner of the truck or the transport agency, forwarding agency or clearing agents, as the case may be, shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate, as the case may be.

(7) The trip sheet referred to in sub- rule (3) shall be in Form XVIII and shall contain details in respect of all the goods referred to in clauses (a) and (b) of sub-rule (3) being carried by a vehicle. Separate trip sheets shall be submitted for goods meant for different destinations.

(8) The reference to certificate, wherever made in this rule, shall be subject to the provisions of rule 31.

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Download Uttarakhand Vat Form XII

Download UTTARAKHAND VAT FORM XII: Registered To Be Maintained By Registered Dealer Who Obtain Form From The Commercial Tax Department As per Uttrakhand vat Rule 23 Issue and submission of Declaration Forms to purchase goods:
(1) Where a dealer holding a recognition certificate purchases any goods referred to in clause (a) of sub-section (7) of section 4, for use as Capital goods and raw material for the purpose of manufacture of any goods, he shall, if he wishes to avail of the concession referred to therein,  furnish  to  the  selling  dealer  a  declaration  in  Form  XI (hereinafter  called  a “Declaration Form”)
(2) A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (a) of sub-section (7) of section 4, shall apply to the Assessing Authority within whose jurisdiction his principal place of business is situated for the issue of blank declaration forms.  No  blank  declaration  form  shall  be  issued  by  the  Assessing  Authority  except  on payment of the fee by the dealer at the at the rate of rupees five per form. The application shall be signed by one of the persons mentioned in sub-rule (1) of rule 7.(3)  If  the  Assistant  Commissioner  is  satisfied  that  the  demand  of  the  dealer  for  blank declaration  forms  referred  in  sub-rule(2)  is  genuine  and  reasonable,  he  may  issue  such number of forms as he deems fit. If the fee paid is more than the fee payable for the number of forms issued, the balance shall be kept in the account of the dealer to be adjusted against  future  issue  of  forms  to  the  dealer.  A form  issued  by  the Assistant  Commissioner  in  a financial year shall be valid for the transactions of purchase or sale made during that financial year as also made during two financial years immediately preceding that financial year;

Provided  that  the  form issued by the Assistant Commissioner  before or  within  six months of the commencement of the Uttaranchal  Value Added Tax Act, 2005 shall also be valid for transactions of purchase or sale made before such commencement:

(4) Before furnishing a declaration form to the selling dealer, the purchasing dealer or one of the persons mentioned in sub-rule (1) of rule 7 shall fill in all the required particulars and shall sign it. Thereafter the counterfoil of the form shall be retained by the purchasing dealer and the other two portions marked “Original” and “Duplicate” shall be made over by him to the selling dealer:

Provided that no single form shall cover more than one transaction of purchase or sale, of more than one assessment year and of value more than rupees five lakhs.

(5)  A registered  dealer  who  claims  to  have  made  sale  to  dealer  holding  a  recognition certificate  shall,  in  respect  of  such  claim,  furnish  to  the  Assessing  Authority  the  portion marked “Original” of the declaration form received by him from the purchasing dealer, upto the time prescribed in sub-rule (7) of rule 11. The Assessing Authority may, in its discretion, require the selling dealer to produce for inspection the portion of the declaration form marked
“Duplicate”:

Provided  that  if  the  Assessing  Authority is  satisfied  that the dealer  concerned  was
prevented by sufficient cause from furnishing such certificate within the aforesaid time, that authority may allow such certificate to be furnished within three months after the aforesaid time, on the application of dealer describing the circumstances and details of transactions made by him.

(6)(a)  No  purchasing  dealer  holding  a  recognition  certificate  shall  issue  any  declaration except in a declaration form obtained by him from the Assistant Commissioner of the circle in which he is registered and not declared obsolete or invalid under the provisions of sub-rule (13)

(b)  No  selling  dealer  shall  accept  any declaration  from the purchasing  dealer  unless  it is furnished  in  a  declaration  form  duly  obtained  by  such  dealer  unless  it  is  furnished  in  a declaration form duly obtained by such purchasing dealer from the Assistant Commissioner of the circle in which he is registered, provided that such form has not been declared obsolete or invalid under the provisions of sub-rule (13)

(7)  Every declaration  form  obtained  under  sub-rule (2) by a  dealer  holding  a recognition certificate shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such forms or the loss of Government revenue, if any, directly or indirectly from such theft or loss.

(8) Every registered dealer to whom any declaration form is issued under sub-rule (2), shall maintain in a register in Form XII a true and complete account of each such form. If any such form  is  lost,  destroyed  or  stolen,  the  dealer  shall  report  the  facts  to  the  Assistant Commissioner immediately, make appropriate entries in the remarks column of the register in Form XII, and take such other steps to issue public notice of the loss, destruction or theft, as the Assistant Commissioner may direct.

(9)  Any  unused  declaration  forms  remaining  in  stock  with  a  registered  dealer  on  the cancellation of his recognition certificate shall be surrendered to the Assistant Commissioner within on month of such cancellation.

(10) No registered dealer to whom a declaration form has been issued shall transfer the same to any person except for the lawful purpose of sub-rule(1).

(11)  A declaration  form  in  respect  of  which  a  report  has  been  received  by the  Assistant Commissioner under sub-rule (8) shall not be valid for the purpose of sub-rule (1).

(12) The Commissioner shall from time to time, circulate the particulars of the dealer and the declaration forms in respect of which a report has been received under sub-rule (8).

(13) The Commissioner may, by notification, declare that declaration form of the particular series, design or colour shall be deemed as obsolete and invalid w.e.f. such date as may be specified in the notification .

(14) When notification declaring forms of particular series design or colour as obsolete or invalid is published under sub-rule(13), all registered dealers shall, surrender to the Assistant Commissioner all unused forms of that series, design or colour which may be in their possession  and  obtain  in  exchange  such  new  forms  as  may  be  substituted  for  the  forms declared obsolete and invalid:

Provided that new forms shall not be issued to dealer until he has rendered account of the  forms  previously  issued  to  him and  has  returned  the  balance,  if  any to  the  Assistant Commissioner.

(15) When a duly competed declaration form, issued by the purchasing dealer to the selling dealer is lost in transit or by the selling dealer, the purchasing dealer shall, on demand from the selling dealer issue a duplicate declaration form to such selling dealer. The duplicate form shall be issued to the selling dealer in the same manner as the certificate originally issued:

Provided that the purchasing dealer, who issues any duplicate declaration form to the selling dealer, shall give the following declaration in red ink, duly signed by him across the page on each of the three portions of the declaration form:”I    hereby declare that this is the duplicate of the declaration form no. _______signed
on  _________________and  issued  to  M/s______________who  is  a  registered  dealer  of
_________circle  and  whose  recognition  certificate  under  sub-section(7)  of  section 4 is

numbered ___________and is valid from_______________.”

(16) If any minor omission or mistake is found in a declaration form filed under sub-rule (5). it shall be returned to the selling dealer, who shall be given an opportunity of having the omission or mistake rectified by the purchasing dealer and of resubmitting the same within the period allowed by the Assistant Commissioner, provided that the limitation for passing the assessment order in the case does not thereby expire.

(17) The Assessing Authority shall maintain account in respect of declaration forms received and issued by him in Form XIII, individual dealer’s ledger in Form XIV and in respect of surrendered forms in Form XV.

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Download Uttrakhand Vat Form IX

Download Uttrakhand vat FORM IX: Application For Recognition Certificate Under Sub Section (7) Of Section 4 Of The Uttarakhand Vat ActAs per Uttrakhand vat Rule 22 Recognition Certificate(1) An application for issue of recognition certificate under sub-section (7) of section 4 shall be made to the Assistant Commissioner in Form IX and it shall be signed and verified in the manner as mentioned in sub- rule(1) of rule 7.

(2). Where a dealer has more than one place of business within the State of Uttaranchal, he shall make a single application in respect of all such places, naming in such application one of such places as the principal place of business, provided that the place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, under any other provision of the Uttaranchal  Value Added Tax Act, 2005 or the Rules made thereunder. The application shall be submitted to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.

(3). The fee payable by the dealer for recognition certificates shall be two hundred rupees for the first assessment year or part thereof and one hundred rupees for each subsequent year.

(4)  If  the  Assistant  Commissioner  is  satisfied,  after  making  such  enquiry  as  he  thinks necessary, that the particulars contained in the application are correct and complete, the fee referred to in sub-rule

(3) has been paid by the dealer within the time, he shall grant him a recognition  certificate  in  Form  X  for  use  at  the  principal  place  of  the  business  and  also furnish, free of cost, an attested copy of such certificate for every other place of business within the State, if any.

(5). The recognition certificate so granted shall take effect from the date of presentation of the application under sub-rule (1) and shall remain in force for so long as the dealer continues to be eligible for the grant of recognition certificate under the Act and goes on depositing a fee at  the  rate  of  rupees  one  hundred  per  year  in  the  prescribed  manner  before  the commencement of the assessment year to which the fee relates, failing which the recognition certificate shall cease to remain in force:

Provided  that  if  the  dealer  deposits  such  fee  after  the  commencement  of  the
assessment year to which the fee relates together with a late fee of one hundred rupees for every  month  of  delay  or  part  thereof,  the  Assessment  Authority  may  direct  that  the recognition certificate shall be renewed with effect from the date he deposits the renewal fees:

Provided further that the recognition certificate granted to a dealer shall remain in
force so long as the dealer continues to be eligible for grant of recognition certificate under the Act, if the dealer deposits an amount of one thousand rupees in lump sum as renewal fee before the renewal of recognition certificate becomes due and the provisions of the preceding proviso shall apply, mutatis mutandis, to such lump sum deposit as it applies to deposit for annual renewal.

(6). Every Recognition Certificate in Form X shall bear a serial number in 5 digits which shall be consecutive for all the dealers in a circle according to the entry in the register of dealers in whose favour recognition certificates are issued under this rule. Each serial number shall  be  preceded  by  a  2  digits  index  mark  that  may  be  assigned  to  that  circle  by  the Commissioner of Commercial Tax.

(7) Where the Assistant Commissioner is not satisfied that the particulars contained in the application are correct and complete, or where the fee referred to in sub-rule (3) has not been paid, he shall reject the application for reasons to be recorded in writing:

Provided  that  before  the  application  is  rejected,  the  applicant  shall  be  given  a reasonable opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars.

(8)On the occurrence of any of the events mentioned in sub-clause(i)(a.a) and sub-clause(ii)of clause  (c)of  sub-section  (7)  of  section  4,  the  dealer  shall,  within  fourteen  days  of  such occurrence  submit  an  application  to  the  Assistant  Commissioner  for  cancellation  or amendment, as the case may be, of the recognition certificate and shall also simultaneously surrender to the said authority the recognition certificate and all copies thereof held by him.
The Assistant Commissioner may thereupon cancel or amend the certificate, as the case may be.

(9) The Assistant Commissioner on his own motion, where he is satisfied that any of the events mentioned in clause (c) of sub-section(7) of section 4, has occurred, may, after giving the  dealer  a  reasonable  opportunity  of  being  heard,  cancel  or  amend  the  recognition certificate, as the case may be.

(10) When the Assistant Commissioner cancels or amends the recognition certificate under sub-rule (8) or (9), he shall forthwith publish a notice in that behalf on the notice board of his office, stating therein the name, address and other particulars of dealer whose recognition certificate is cancelled or amended, specify in the order of cancellation or amendment the date from which such cancellation or amendment shall take effect, and shall send a copy of the order to the dealer. Where the certificate is cancelled or amended in accordance with subrule (9), the dealer shall, within fifteen days from the date of the receipt by him of the copy of the order of cancellation or amendment, surrender to the Assistant Commissioner all copies of the recognition certificate held by him.

(11) If a recognition certificate is lost, destroyed or defaced, the dealer shall forthwith inform the Assistant Commissioner about such loss, destruction or defacement and may apply for issue of a duplicate copy thereof. The fee for issue of a duplicate copy of the recognition certificate  shall  be  Rs. 50.  On  receipt  of  such  an  application  duly  accompanied  by  the satisfactory proof of deposit of the fees, the Assistant Commissioner may, if satisfied that the certificate has been lost, destroyed or defaced, issue a duplicate copy thereof.

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