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| 11 Submission of Returns | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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11 Submission of Returns (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 Purchases 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.
Provided that periodical return filed without furnishing the prescribed 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 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. I of the table above.
Provided further that, notwithstanding anything contained in this Rule, where a dealer or a person is required to submit periodical return online on the website of the department without digital signature, commissioner, if satisfied, may waive, for all dealers or persons or for a class of dealers or persons which he deems fit, the requirement of submission of electronically generated and signed hard copy of such return with the conditions;
(i) that a duly signed electronically generated hard copy of the “acknowledgement” related to such return is submitted along with hard copy of the proof of payment or e-payment of tax or any other dues; and
(ii) that the hard copy of such electronically generated return is protected for the period as is provided to preserve the “accounts” under sub-section (1) of section 61; and
(iii) that such ptotected hard copy is produced whenever so required by the assessing authority.
(2) Every dealer who desires to pay tax as per the provisions of sub-section (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 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) If periodical return is not filed within the time prescribed in sub-rule(1), the dealer or person, shall pay late fee by computing in the following manner-
1(a). For dealers or persons, other than those classified at sl.no. 1, of the table as given in sub-rule (1) : Rs. 100 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.
1(b). For dealers or persons classified at sl.no. 1, of the table as given in sub-rule (1) :
Rs. 200 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.
Provided that the provision of late fee for late filing of return shall not exempt the dealer or person from its liability of interest for not depositing the tax, composition money or TDS due under the Act within the time prescribed. However, in case where the extension of time has been granted and prescribed 14
late fee deposited, the penal provisions of section 58 relating to the late filing of return and provisions of clause (a) of sub-section (3) of Section 24 relating to provisional assessment for a period shall not be attracted.
(4) Before submitting the return under this Rule the dealer or person, shall, in the manner laid down in these rules, deposit the amount of tax or TDS or other dues under the Act and submit to the assessing authority the proof of payment of such amount along with the return;
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.
(5) 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 as '' Revised Return” 16
and duly signed by the person authorized under this rule to sign the return.
(6) Every dealer liable to tax shall, in addition to the periodical returns, submit an annual return of his turnover and every person responsible for making deduction under the provisions of section 35 of the Act shall submit an annual return of payment made and TDS in the manner specified in the table below-
Provided that periodical return filed without furnishing the prescribed 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 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. I of the table above.
(ADDED vide notification no.- 327/2014/181(120)/XXVII(8)/08 Dated 26 March, 2014 w.e.f. 26 March 2014 as below)
Provided further that, notwithstanding anything contained in this Rule, where a dealer or a person is required to submit periodical return online on the website of the department without digital signature, commissioner, if satisfied, may waive, for all dealers or persons or for a class of dealers or persons which he deems fit, the requirement of submission of electronically generated and signed hard copy of such return with the conditions;
(i) that a duly signed electronically generated hard copy of the “acknowledgement” related to such return is submitted along with hard copy of the proof of payment or e-payment of tax or any other dues; and
(ii) that the hard copy of such electronically generated return is protected for the period as is provided to preserve the “accounts” under sub-section (1) of section 61; and
(iii) that such ptotected hard copy is produced whenever so required by the assessing authority.
(2) Every dealer who desires to pay tax as per the provisions of sub-section (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 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) If periodical return is not filed within the time prescribed in sub-rule(1), the dealer or person, shall pay late fee by computing in the following manner-
1(a). For dealers or persons, other than those classified at sl.no. 1, of the table as given in sub-rule (1) : Rs. 100 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.
1(b). For dealers or persons classified at sl.no. 1, of the table as given in sub-rule (1) :
Rs. 200 for delay of a week or part thereof, till the date of actual submission of such periodical return or till the date of actual submission of annual return for the relating assessment year or till the date of assessment for the relating assessment year, whichever is earlier.
Provided that the provision of late fee for late filing of return shall not exempt the dealer or person from its liability of interest for not depositing the tax, composition money or TDS due under the Act within the time prescribed. However, in case where the extension of time has been granted and prescribed late fee deposited, the penal provisions of section 58 relating to the late filing of return and provisions of clause (a) of sub-section (3) of Section 24 relating to provisional assessment for a period shall not be attracted.
(Sub Rule 3 above has been Amended by The Uttarakhand Value Added Tax (Amendment) Rules, 2013 vide Notification no.- 783/2013/181(120)/XXVII(8)/2008 Dated: 03July,2013 w.e.f. 03/07/2013)
Prior to the substitution this sub-rule read as under:
(3) If periodical return is not filed within the time prescribed in sub-rule(1) and the dealer applies for the extension for time, he shall pay late fee in the following manner-
Sl.no
Period of delay and amount of the late fees Rs. 200, for a week or part thereof till the date of filing of the return.
Provided that the provision of late fee for late filing of return shall not exempt the dealer from its liability of interest for not depositing the tax due under the Act within the time prescribed. However, in case where the extension of time has been granted and prescribed late fee deposited the penal provisions prescribed in clause (iv) of sub-section (1) of Section 58 and the provisions relating to provisional assessment in clause (a) of sub-section (3) of Section 24 shall not be attracted.
(4) Before submitting the return under this Rule the dealer or person, shall, in the manner laid down in these rules, deposit the amount of tax or TDS or other dues under the Act and submit to the assessing authority the proof of payment of such amount along with the return;
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.
(5) 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 as '' Revised Return” and duly signed by the person authorized under this rule to sign the return.
(6) Every dealer liable to tax shall, in addition to the periodical returns, submit an annual return of his turnover and every person responsible for making deduction under the provisions of section 35 of the Act shall submit an annual return of payment made and TDS in the manner specified in the table below-
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