fgekpy izns k ljdkj vkcdkjh,oa djk/kku fohkkx vf/klwpuk la[;k% rkjh[k%f keyk&171002]

Transkript

1 fgekpy izns k ljdkj vkcdkjh,oa djk/kku fohkkx vf/klwpuk la[;k% bz-,dl-,u-&,q¼10½&7@2011] rkjh[k%f keyk&171002] 09&09&2011 fgekpy izns k dh jkt;iky] fgekpy izns k ewy; ifjof/kzr dj vf/kfu;e] 2005 ¼2005 dk 12½ dh /kkjk 63 dh mi/kkjk ¼1½ }kjk iznrr kfdr;ksa dk iz;ksx djrs gq,] bl fohkkx dh vf/klwpuk la[;k%bz-,dl-,u&,q¼5½&4@2005] rkjh[k }kjk vf/klwfpr] vksj rkjh[k 07&12&2005 dks jkti=] fgekpy izns k ¼vlk/kkj.k½ esa izdkf kr] fgekpy izns k ewy; ifjof/kzr dj fu;e] 2005 esa vksj la kks/ku djus ds fy, fueufyf[kr fu;e cukrh gsa] vfkkzr~%& laf{kir uke vksj izkjehk 1-¼1½ bu fu;eksa dk laf{kir uke fgekpy izns k ewy; ifjof/kzr dj ¼izFke la kks/ku½ fu;e] 2011 gs A ¼2½ ;s fu;e jkti=] fgekpy izns k esa izdkf kr fd, tkus dh rkjh[k ls izo`rr gksaxs A fu;e 2 dk la kks/ku A fu;e 3 dk la kks/ku 2- fgekpy izns k ewy; ifjof/kzr dj fu;e] 2005 ¼ftUgsa blesa blds i pkr~ mdr fu;e dgk x;k gs½] ds fu;e 2 esa mi fu;e ¼1½ ds [k.m ¼V½ ds Ik pkr~ fueufyf[kr [k.m vur%lfkkfir fd, tk,axs, vfkkzr~%& ß¼VV½ *lwpuk ¼uksfVl½ ;k dkj.k crkvks lwpuk ¼uksfVl½* ls] ;FkkfLFkfr] vf/kfu;e ;k rn~/khu cuk, x, fu;eksa ds v/khu tkjh dh xbz lwpuk ¼uksfVl½ vfhkizsr gs A tgka,slh lwpuk ¼uksfVl½ bysdvªksfud ek/;e ls tkjh dh xbz gks] ftl ij deiq;vj }kjk tfur Øe la[;k yxh gks rfkk,slh lwpuk ;k dkj.k crkvks lwpuk esa tkjh djus okys izkf/kdkjh ds glrk{kj visf{kr ugha gksaxs ; ß¼VVV½ *jlhn* ls nlrkost izkir djus dh vfhklohd`fr vfhkizsr gs A tgka,slh jlhn] bysdvªksfud ek/;e ls tfur Øe la[;k okyh tkjh dh tkrh gs] ogka nlrkost izkir djus okys O;fDr ds glrk{kj visf{kr ugha gksaxs A ßA 3- mdr fu;eksa ds fu;e 3 ds mi fu;e ¼3½ ds Ik pkr~ fueufyf[kr mi fu;e tksm+k tk,xk] vfkkzr~%& ß¼4½ bz&jftlvªhdj.k gsrq vkosnu-&fu;e 3 esa fdlh ckr ds gksrs gq, Hkh] vf/kfu;e ds v/khu jftlvªhdj.k izek.k i= iznku djus gsrq dksbz vkosnu fdlh O;kSgkjh }kjk bysdvªksfud ek/;e ls vkcdkjh,oa djk/kku fohkkx dh

2 fu;e 40d dks tksm+uk A fu;e 61 d dk tksm+k tkuk A kkldh; csclkbv ds ek/;e ls fu;e 3 esa ;FkkfofufnZ V jftlvªhdj.k iznku djus gsrq leqfpr fu/kkzj.k izkf/kdkjh ds dk;kzy; dks izlrqr fd;k tk ldsxk% ijurq dksbz O;kSgkjh] ftlus bl mi fu;e ds v/khu vkosnu izlrqr fd;k gs] leqfpr fu/kkzj.k fu/kkzj.k izkf/kdkjh dks jftlvªhdj.k iznku djus gsrq ewy; ifjof/kzr dj iz:i&i esa vkosnu izlrqr djus dh rkjh[k ls nl dk;z fnol ds Hkhrj ewy; ifjof/kzr dj iz:i&ii esa jftlvªhdj.k Qhl fuf{kir fd, tkus ds izek.k lfgr] lelr visf{kr nlrkostksa dks mudh gkmz dkwih esa izlrqr djsxk AßA 4- mdr fu;eksa ds fu;e 40 ds Ik pkr~ fueufyf[kr fu;e tksm+k tk,xk] vfkkzr~%& ß40 d- fooj.kh dh bysdvªksfud Qkbfyax& fu;e 40 esa fdlh ckr ds gksrs gq, Hkh],slh rkjh[k ls vksj O;kSgkfj;ksa ds,sls oxz] tsls jkt; ljdkj }kjk vf/klwfpr fd, tk,, }kjk foojf.k;ka vkcdkjh,oa djk/kku fohkkx dh CkSclkbZV ij lelr visf{kr lwpuk,a viyksm djds bysdvªksfud :i ls Hkh QkbZy dh tk ldsxh A 5- mdr fu;eksa ds fu;e 61 ds Ik pkr~ fueufyf[kr fu;e tksm+k tk,xk] vfkkzr~%& ß61&d- ew0i0dj iz:i 26&v¼,½ 2 esa eky dh bysdvªksfud?kks k.kk-&¼1½ fu;e 61 esa fdlh ckr ds gksrs gq, Hkh] dksbz jftlvªhd`r O;kSgkjh] tks jkt; ds ckgj ls djk/ks; eky dk vk;kr djrk gs vksj@;k tk jkt; ds ckgj fdlh LFkku ij djk/ks; eky dks izsf kr ¼fMliSp½ djrk gs] vkcdkjh,o djk/kku fohkkx dh vkfqf k;y osclkbzv ds ek/;e ls bysdvªksfudyh] eq0i0 dj iz:i 26&v],d?kks k.kk izlrqr dj ldsxk A ¼2½ O;kSgkjh] eq0i0dj iz:ik 26&v iz;ksx djus ds izkf/kdkj ds fy,] igys mlds leqfpr fu/kkzj.k izkf/kdkjh dks vkcdkjh,oa djk/kku fohkkx dh vkwfqf k;y csolkbzv ij vkwu ykbzu vuqjks/k djsxk A ¼3½ mi;qzdr jhfr esa jftlvªhd`r O;kSgkjh ds vuqjks/k dh izkfir ij] leqfpr fu/kkzj.k izkf/kdkjh] O;kSgkjh dks vkcdkjh,oa djk/kku fohkkx dh vkwfqf k;y osclkbzv ls ew0i0dj iz:i 26&v dk mi;ksx djus gsrq izkf/kd`r dj ldsxk A ¼4½ leqfpr fu/kkzj.k izkf/kdkjh] O;kSgkjh dks lquokbz dk mfpr volj fn, tkus ds Ik pkr~,sls vuqjks/k dks] dkj.kksa dks fyf[kr esa vfhkfyf[kr djus ds Ik pkr~ ukeautwj dj ldsxk AßA

3 fu;e 75 d dk tksm+k tkuk A ew0i0 dj iz:i 26v dk la kks/ku ew0i0 dj iz:i 34 dk la kks/ku ew0i0 dj iz:i 35 dk la kks/ku 6- mdr fu;eksa ds fu;e 75 ds Ik pkr~ fueufyf[kr fu;e tksm+k tk,xk] vfkkzr~%& Þ75d- vkosnu dk bysdvªksfud ek/;e ls nk;j fd;k tkuk vksj izfrnk; dk vuqeksnu-& ¼1½ fu;e 74 esa fdlh ckr ds gksrs gq, Hkh] dksbz jftlvªhd`r O;kSgkjh] vkcdkjh,oa djk/kku fohkkx dh osclkbzv ij lelr visf{kr lwpuk miyc/k djokdj izfrnk; ds fy, bysdvªkwfudyh vkosnu dj ldsxk A ¼2½ vf/kfu;e dh /kkjk 28 ds micu/k ds v/;/khu] tgka leqfpr fu/kkzj.k izkf/kdkjh dk] tek ¼fu{ksi½ dks lr;kfir fd, tkus ds Ik pkr~ lek/kku gks tkrk gs fd] fd, x, fdlh fu/kkzj.k ds QyLo:i ;k izkf/kdkjh ;k leqfpr fu/kkzj.k izkf/kdkjh }kjk ikfjr fdlh vkns k ds vuqlj.k esa] fdlh O;kSgkjh ;k fdlh O;fDr }kjk fd;k x;k lank;] fdlh dj] kkflr] C;kt ;k vu; ns; jde ls vf/kd gs] rks og ;k rks Loizsj.kk ls ;k O;kSgkjh }kjk bl fufer bysdvªkwfudyh fd, x, vkosnu ij izfrnk; dk vkns k ikfjr djsxk vksj ew0i0dj iz:i&34 esa izfrnk; vnk;xh vkns k ;k ew0i0dj iz:i&35 esa izfrnk; lek;kstu vkns k tkjh djsxk] TkSlk vk;qdr }kjk fofufnz V fd;k tk,] csad dks Hkh izfrnk; dh jde ¼izfrnk; vnk;xh vkns k dh n kk esa½ O;kSgkjh }kjk mfyyf[kr [kkrs esa LFkkukarfjr djus dk vkns k ikfjr djsxk vksj mldh,d izfrfyfi dks kkxkj dk;kzy; dks HkstsxkAÞA 7- ew0i0dj iz:i 26&v esa] Þ fu;e 61¼1½ ns[ksaàß dks Bd] kcnksa] vadksa vksj v{kj ds LFkku ij ß fu;e 61¼1½ vksj 61&d ns[ksa½àß dks Bd] kcn] vad vksj v{kj j[ks tk,axs A 8- ew0i0dj iz:i 34 esa] Þ fu;e 75¼2½¼i½ ns[ksaàß dks Bd] kcnksa] vadksa vksj v{kj ds LFkku ij ß fu;e 75¼2½¼i½ vksj 75&d ns[ksaàß dks Bd] kcn] vad vksj v{kj j[ks tk,axs A 9- ew0i0dj iz:i&35 esa] Þ fu;e 75¼2½¼ii½ ns[ksaàß dks Bd] kcnksa] vadksa vksj v{kj ds LFkku ij ß fu;e 75¼2½¼ii½ vksj 75&d ns[ksaàß dks Bd] kcn] vad vksj v{kj j[ks tk,axs A vkns k }kjk] iz/kku lfpo¼vkcdkjh,oa djk/kku½ fgekpy izns k ljdkj

4 (Authoritative English Text of this Department Notification No. EXN-F(10)-7/2011, dated as required under Clause (3) of Article 348 of the Constitution of India.) Government of Himachal Pradesh Excise and Taxation Department NOTIFICATION No. EXN-F(10)-7/2011, Dated: Shimla , In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh, is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified by this department notification no. EXN-F(5)-4/2005 dated 2 nd Rajpatra, Himachal Pradesh (extra ordinary) dated 7 th December, 2005, namely:- December, 2005 and published in the Short title and commencement. 1. (1) These rules may be called the Himachal Pradesh Value Added Tax (1 st Amendment) Rules, (2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh. Amendment of rule In rule 2 of the Himachal Pradesh Value Added Tax Rules, 2005, (hereinafter referred to as the said rules), after clause (k) of sub-rule (1), the following clauses shall be inserted, namely:- Amendment of rule 3. (kk) notice or show cause notice means a notice issued under the Act or the rules framed thereunder, as the case may be. Where, such notice is issued electronically, bearing a serial number generated by the computer and the signature of issuing authority in such notice or show cause notice shall not be required; (kkk) receipt means an acknowledgement of receiving the document. Where such receipt is issued bearing serial number generated electronically, the signature of person receiving the document shall not be required.. 3. After sub-rule (3) of rule 3 of the said rules, the following sub-rule shall be added, namely:- (4) Application for e-registration. Notwithstanding anything contained in rule 3, an application for grant of registration certificate under the Act may be submitted by a dealer electronically, through the official web-site of the Excise and Taxation Department to the office of the Appropriate Assessing authority to grant registration as specified in rule 3:

5 Addition of rule 40A. Addition of rule 61A. Provided that a dealer, who has submitted application under this sub-rule, shall submit all the required documents in hard copy thereof alongwith proof of having deposited the registration fee in Form VAT-II within 10 working days from the day of submission of application in Form VAT-1, to the Appropriate Assessing authority to grant registration.. 4. After rule 40 of the said rules, the following rule shall be added, namely:- 40A. Electronic Filing of Return Notwithstanding anything contained in rule 40, from such date and by such class of dealers, as may be notified by the State Government, the returns may also be filed electronically by way of uploading all requisite information on the web-site of the Excise and Taxation Department. 5. After rule 61 of the said rules, the following rule shall be added, namely:- 61A. Electronic declaration of Goods in Form VAT XXVI A.- (1) Notwithstanding anything contained in rule 61, a registered dealer who imports taxable goods from outside the state and/or who dispatches taxable goods to a place outside the state may furnish a declaration in Form VAT- XXVI-A, electronically through the official web-site of the Excise and Taxation Department.. (2) The dealer shall first make an on line request on the official web-site of the Excise and Taxation Department to his appropriate Assessing Authority for authorization of using Form VAT XXVI-A. (3) On receipt of the request of registered dealer in the above manner, the approprate Assessing Authority may authorize the dealer to use Form VAT-XXVI-A from the official web-site of the Excise and Taxation Department. (4) The appropriate Assessing Authority after affording due opportunity of being heard to the dealer, may reject such request after recording reasons in writing..

6 Addition of rule 75A. 6. After rule 75 of the said rules, the following rule shall be added, namely:- 75A. Electronic filing of application and approval of Refund (1) Notwithstanding anything contained in rule 74, any registered dealer may apply for refund electronically by way of providing all requisite information on the web-site of the Excise and Taxation Department. Amendment of Form VAT XXVI-A Amendment of Form VAT XXXIV Amendment of Form VAT XXXV (2) Subject to the provision of section 28 of the Act, where the appropriate Assessing Authority, after having verified the deposit, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by authority or appropriate Assessing Authority, either suo moto or on an application made in this behalf by the dealer electronically, shall pass an order of refund, and shall issue a refund payment order in Form VAT XXXIV or refund adjustment order in Form VAT XXXV, and also directing the bank, as may be specified by the Commissioner, to transfer the amount of refund (in case of Refund Payment Order) into the account of the dealer mentioned by him and shall send a copy thereof to the Treasury office.. 7. In form VAT XXVI-A, for the bracket, words, figures and alphabet {see rule 61(1)}, the bracket, words, figures and alphabet {see rule 61(1) and 61-A} shall be substituted. 8. In form VAT XXXIV, for the bracket, words, figures and alphabet {see rule 75(2)(i)}, the bracket, words, figures and alphabet {see rule 75(2)(i) and 75-A} shall be substituted. 9. In form VAT XXXV, for the bracket, words, figures and alphabet {see rule 75(2)(ii)}, the bracket, words, figures and alphabet {see rule 75(2) (ii) and 75A} shall be substituted By Order Principal Secretary (E&T) to the Government of Himachal Pradesh