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.