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State of Uttarakhand - Section

Section 11 in Uttarakhand Value Added Tax Rules, 2005

11. [ Submission of Returns. [Substituted vide Notification No. 557/2010/181(120)/XXVII(8)/2008, dated 31-12-2010.]

(1)Every dealer, liable to tax shall submit periodical returns of his turnover and every person responsible for making deduction of tax at source under the provisions of Section-35 of the Act, shall submit periodical returns of payment made and TDS to the assessing authority in the manner specified in the table below accompanied by supporting documents including
(a)Proof of payment of amount of tax or interest if any;
(b)Proof of payment of late fees as prescribed, along with satisfactory reasons for the delay in case such return is not filed within the prescribed time;
(c)List of Tax charged by the registered selling dealers on the turnover of State Purchase of NON CAPITAL VAT GOODS in respect which ITC is claimed, in the prescribed format.
(d)List of Tax charged by the registered selling dealers on the turnover of State Purchases OF CAPITAL VAT GOODS in respect which ITC is claimed, in the prescribed format:
(e)List of Tax Charged on the turnover of State Sales of Vat Goods (including capital goods) from the registered purchasing dealers, in the prescribed format
(f)Such other annexure, documents and statements as may be prescribed.
Sl. No. Class of Dealers or persons Submission of periodical returns Payment of tax, composition money, late fee,interest or TDS Prescribed form for the periodical returns
1 Dealers having GTO of more than 50 lakh in thepreceeding year. Quarterly,for quarter ending June 30, September 30, December 31 and March31 up to 25th of the succeeding monthReturnshallbe filed in one of the following ways:-(1) Online on thewebsite of the Department with digital signature of the dealer orthe person authorized to sign the return, issued by thecertifying authority in accordance with the provisions of Section35 of the Information Technology Act, 2000.(2) Online on the website of the departmentwithout digital signature, a duly signed electronically generatedhard copy of the return and the "acknowledgement" withthe proof of payment or epayment of tax or any other dues. Monthly by e paymentup to 25th of the succeeding month:Providedthat in case the tax due for amonth is NIL the dealer shall submit such information in Form-VI(A) up to 25th of The succeeding month. Form-III (amended)
2 Dealers having GTO up to 50 lakh in thePreceeding year. Quarterly,for quarter ending June 30, September 30, December 31 and March31up to 25th of the succeeding monthReturnshallbe filed in one of the following ways:-(1) Online on thewebsite of Department with digital signature of the dealer orthe person authorized to Sign the return, issued by thecertifying authority in accordance with the provisions ofSection 35 of the Information Technology Act, 2000.(2) Online onthe website of department without digital signature, a dulysigned electronically generated hard copy of the return and the"acknowledgement" with the proof of payment orepayment of tax or any other dues.(3) If filed otherwise duly signed copy of thereturn and two copies of the "acknowledgement" alongwith proof of payment or e-payment of tax or any other dues. Quarterly, by e-payment or otherwise up to 25thor the succeeding month Form-III (amended)
3 Dealers who are in first year of their business Quarterly,forquarter ending June 30, September 30, December 31 and March 31 upto 25th of the succeeding monthReturnshallbe filed in one of the following ways: -(1) Online on thewebsite of Department with digital signature of the dealer or theperson authorized to sign the return, issued by the certifyingauthority in accordance with the provisions of Section 35 of theInformation Technology Act, 2000.(2) Online on thewebsite of the department without digital signature, a dulysigned electronically generated hard copy of the return and the"acknowledgement" with the proof of payment orepayment of tax or any other dues.(3) If filed otherwise duly signed copy of thereturn and two copies of the "acknowledgement" alongwith proof of payment or e-payment of tax or any other dues. Monthly by epayment or otherwise up to 25th ofthe succeeding month Form-III (Amended)
4 Dealers who have opted for composition schemeunder sub-section (1) of Section 7 of the Act. Quarterly,forquarter ending June 30, September 30, December 31 and March 31 upto 25th of the succeeding month.Returnshallbe filed in one of the following three ways:-(1) Online on thewebsite of the Department with digital signature of the dealeror the or the person authorized to sign the return, issued bythe certifying authority in accordance with the provisions ofSection 35 of the Information Technology Act, 2000.(2) Online on thewebsite of the department without digital signature, a dulysigned electronically generated hard copy of the return and the"acknowledgement" with the proof of payment orepayment of tax or any other dues.(3) If filed otherwise duly signed copy of thereturn and two copies of the "acknowledgement" alongwith proof of payment or e-payment of tax or any other dues. Quarterly, by epayment or otherwise up to 25thof the succeeding month Form-III (C) (Amended)
5 Dealers/ persons carrying on business oftransfer of property in goods involved in the execution of workscontract Quarterly,forquarter ending June 30, September 30, December 31 and March 31 upto 25th of the succeeding Month.Returnshallbe filed in one of the following ways:-(1) Online on thewebsite of the Department with digital signature of the dealer orthe person authorized to sign the return, issued by thecertifying authority in accordance with the provisions of Section35 of the Information Technology Act, 2000.(2) Online on thewebsite of the department without digital signature, a dulySigned electronically generated hard copy of the return and the"acknowledgement" with the proof of payment orepayment of tax or any other dues.(3) If filed otherwise duly signed copy of thereturn and two copies of the "acknowledgement" alongwith proof of payment or e-payment of tax or any other dues. Quarterly, by e-payment or otherwise up to 25thof the succeeding month Form-III (B) (Amended)
6 Persons responsible for making deduction of taxat source under the provisions of Section-35 of the Act,Explanatio n- if such person is a registered dealer he, inaddition to the return prescribed for him in clause(1),(2),(3),(4 ), or clause (5), as the case may be, shall filereturn in form-III A(amended) Quarterlyforquarter ending June 30, September 30, December 31 and March 31,up to 25th of the succeeding month.Filing of returnshall be filed in one of the following ways:-(1) Online on thewebsite of the Department with digital signature of the dealeror the person authorized to sign the return, issued by thecertifying authority in accordance with the provisions ofSection 35 of the Information Technology Act,2000(2) Online on thewebsite of the department without digital signature, a dulysigned electronically generated hard copy of the return and the"acknowledgment" with the proof of payment or epaymentof tax or any other dues(3) If filed otherwise - duly signed copy ofthe return and two copies of the "acknowledgment"along with proof of payment or e-payment of tax or any otherdues. Monthly, by epayment or otherwise upto 52th ofthe succeeding month Form 3(A) (Amended)
Provided that pescribed return filed without furnishing the proscribed details along with supporting documents shall not be accepted;Provided further that, the Commissioner may, by a general order, make it mandatory for a class of dealers or persons or for all dealers to file persons or for all dealers to file periodical returns online and to pay due tax, composition money, fee, TDS, interest or any other amount electronically and may also from time to time issue necessary instructions regarding filing of returns;Provided also that the Commissioner may relax the requirement of online submission of returns in cases covered by serial no. 1 of the table above.[Provided further that, the Commissioner, may be a general order, make it mandatory for a dealer or a class of dealers or persons or for all dealers, to file a periodical monthly return and to pay due tax, composition money fee, TDS, interest or any other amount on monthly basis as well.]
(2)Every dealer who desires to pay tax as per the provisions of subSection (1) of Section 7 of the Act, shall submit to the assessing authority an application in Form XXII within 45 days of the commencement of the Assessment year.Explanation: - Turnover for the purpose of this subrule 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 1 on which additional excise duty is liable under Additional Duties of Excise (Goods of Special Importance) Act, 1957.
(3)If periodical return is not filed within the time prescribed in subrule (1) and the dealer applies for the extension for time, he shall pay late free in the following manner -[Sl. No. Period of delay and amount of late fees [Substituted vide Notification No. 804/2011/181(120)/XXVII(8)/2008, dated 22-07-2011.]