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MISCELLANEOUS on GST

1.            GENERAL POWER TO EXTEND TIME LIMIT.

Where, in HVAT rules a period is prescribed for doing a certain act, the authority concerned may, for special reasons, to be recorded in writing, extend that period.

2.            SIGNING OF DECLARATIONS AND CERTIFICATES ETC.

(i)      All declarations, certificates, returns, lists, statements, bonds or documents required to be furnished by any dealer before any authority or required to be furnished to any other dealer shall not be valid unless it is signed by an authorised signatory with his name and status and the date when and the place where it was signed recorded on it.

(ii)    If the space provided in any form of return, list, statement, certificate or declaration, is not sufficient for making the entries, the particulars specified therein, may be given on the reverse of the form or in separate annexures attached to the form so long as it is indicated in the form that the entries on the reverse or annexures. Also such reverse and/or annexure is also signed by the person signing the form.

3.            BUSINESS OWNED BY PERSONS UNDER DISABILITY.

(i)      Trustee;

(ii)    Guardian; or

(iii)   Manager (whether appointed by a court or otherwise); or

(iv)  The court of wards

carrying on a business on behalf of an owner who is under disability shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as the owner would have been liable if he had not been under disability and had been carrying on the business himself.

4.            BUSINESS FORMING PART OF ESTATE UNDER THE CONTROL OF COURT.

The Administrator General, the Official Trustee, an executor or administrator, under the Indian Succession Act, 1925, a receiver, liquidator or any legal representative, carrying on any business forming part of an estate placed under his control by order of a court or otherwise; shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as if he were the owner of the business and shall also be liable to pay tax assessed or penalty imposed thereon or any other amount for the period during which he remained in control thereof.

5.            DEALERS TO EXHIBIT NAME BOARDS.

Every dealer registered under the Act shall exhibit at the entrance to his place of business, including branches and godowns a board showing the nature of the trade with full address and TIN.

6.            SUPPLY OF COPY OF ORDERS.

(1)    An authenticated copy of the order imposing tax or penalty, or both, shall be supplied to the dealer or the person concerned by the authority who passed such order.

(2)    Immediately on passing an order in appeal or revision or review, its authenticated copy shall be supplied by the authority who passed such order to the person affected by the order and to the authority who passed the impugned order and to the authority who passed the original order, as the case may be.

 7.             FEE

The following fee shall be payable in court fee stamps, namely -

Particulars

Fee

(i) on a memorandum of first appeal 

Rs. 100

(ii) on an application for obtaining copies of record

Rs. 10

(iii) on any other application or petition for relief to any  authority other than Tribunal under the Act or these rules

Rs. 25

(iv) on a memorandum of appeal or an application for review to the  Tribunal

Rs. 500

(v) on any other application including application for adjournment

Rs. 10

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POWER TO MAKE RULES, AMEND SCHEDULES, AND REPEAL AND SAVING

POWER TO MAKE RULES, AMEND SCHEDULES, AND REPEAL AND SAVING

3.5         Conditions to be fulfilled for applicability of section 13B and section 25A of old act

The provisions of section 13B and section 25A of old Act and the rules (hereinafter referred to as the ‘existing rules’), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following…

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POWER TO MAKE RULES, AMEND SCHEDULES, AND REPEAL AND SAVING

POWER TO MAKE RULES, AMEND SCHEDULES, AND REPEAL AND SAVING

POWER TO AMEND SCHEDULES

The State Government , after giving a reasonable notice of not less than 10 days of its intention to amend schedules may do so by uploading the said notices on the website http://www.haryanatax.com. It can add to, or omit, or otherwise amend, by notification in the Official Gazette and the schedules shall be…

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MISCELLANEOUS

MISCELLANEOUS

ASSESSMENT RECORD INSPECTION THEREOF

In the case of every person who is required to do any act under the provisions of Haryana VAT law the appropriate assessing authority shall prepare separately two files, namely,

Personal file; and

Confidential file.

The dealer concerned or his authorised agent, on making to the appropriate assessing authority, a written application stamped with…

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MISCELLANEOUS

MISCELLANEOUS

GENERAL POWER TO EXTEND TIME LIMIT.

Where, in HVAT rules a period is prescribed for doing a certain act, the authority concerned may, for special reasons, to be recorded in writing, extend that period.

SIGNING OF DECLARATIONS AND CERTIFICATES ETC.

All declarations, certificates, returns, lists, statements, bonds or documents required to be furnished by any dealer before any…

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RECOVERY OF TAXES

RECOVERY OF TAXES

4             SPECIAL PROVISIONS RELATING TO CASUAL TRADERS.

Note:    The provisions of section 11, section 15 and section 28 shall not be applicable on casual traders.

  Provisions which are applicable on casual traders are as follows:

1) A casual trader shall, at least three days before commencing his business in the State, make an application in Form VAT-A3 in person or…

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RECOVERY OF TAXES

RECOVERY OF TAXES

SPECIAL PROVISIONS RELATING TO DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES.

  3.1         Rate of TDS and maintenance of records

Any person who makes any payment of any valuable consideration to contractor or any other classes of dealers under this act, of any valuable consideration shall at the time of making payment deduct tax at source at such rate not exceeding 10% as…

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RECOVERY OF TAXES

RECOVERY OF TAXES

DEMAND OF NOTICE AND PAYMENT OF TAX ETC.

1.1         Service of notice for payment of tax

The amount of tax assessed and the penalty imposed under this act shall be paid by the dealer in the following manner:

If any sum is payable by a dealer as result of assessment under rule 28 then, the assessing authority shall supply an authenticated copy of the assessment order or of the…

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TRIBUNAL

TRIBUNAL

1             TRIBUNAL

1.1         Number of members

The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of members including the Chairman as the State Government may appoint for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, the Tribunal by or under this…

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TAXING AUTHORITIES

TAXING AUTHORITIES

TAX ADMINISTRATION

2.1         Tax administration through State

The State for the purpose of administration and, collection of tax may be divided into such ranges comprising of such districts as may be prescribed. Each district may further be divided into circles. A range, district or circle shall be headed by such officers as may be prescribed.

The State Government or the…

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TAXING AUTHORITIES

TAXING AUTHORITIES

APPOINTMENT OF COMMISIONER AND OTHER OFFICERS

1.1         Appointment of Commissioner and other officers

The State Government may appoint a Commissioner for carrying out the purposes of this Act, and as many Additional Excise and Taxation Commissioners, Joint Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners, Assistant Excise and Taxation…

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SPECIAL LIABILITY IN CERTAIN CASES

SPECIAL LIABILITY IN CERTAIN CASES

JOINT LIABILITY OF CERTAIN DEALERS

1.1         Joint liability of works contractor and sub-contractor

Where a works contractor appoints a sub-contractor, who executes the works contract, whether in whole or in part, the contractor and the sub-contractor shall both be jointly and severally liable to pay tax in respect of transfer of property in goods whether as…

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PROCEEDINGS AND POWERS

PROCEEDINGS AND POWERS

ASSESSEE PERMITTED TO ATTEND THROUGH AUTHORIZED AGENT

7.1      Persons authorized to act on behalf of assessee

Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend by a person authorised by him in writing in this behalf. The following persons shall be:-

a relative

a whole time…

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PROCEEDINGS AND POWERS

PROCEEDINGS AND POWERS

POWER TO TRANSFER PROCEEDINGS

The Commissioner or Additional Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner or Deputy Excise and Taxation Commissioner may, suo motu or on an application made to him, by an order in writing, transfer any case other than an appeal or revision from one taxing authority to another including to and from himself within…

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PROCEEDINGS AND POWERS

PROCEEDINGS AND POWERS

A taxing authority and an appellate authority shall for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Act 5 of 1908), when trying a suit, in respect of the following matters, namely: –

enforcing the attendance of any person and examining him on oath or affirmation;

compelling the production of documents and…

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APPEALS, REVISION AND REVIEW

APPEALS, REVISION AND REVIEW

STATEMENT OF CASE TO HIGH COURT

    Within 60 days from the passing of an order under, section 33 or section 35 by the Tribunal affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by an application in writing, accompanied by a fee of Rs. 500/- in case the application is made by a dealer, require the Tribunal to refer…

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APPEALS, REVISION AND REVIEW

APPEALS, REVISION AND REVIEW

  REVISION

The Commissioner may, on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority or an appellate authority other than the Tribunal for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and…