HARYANA VALUE ADDED TAX RULES, 2003
SUPERINTENDENCE AND CONTROL OF ADMINISTRATION,
JURISDICTION, DELEGATION
3.
SUPERINTENDENCE AND CONTROL
4.
JURISDICTION OF ASSESSING AUTHORITY
6.
DELEGATION OF ROUTINE DUTIES
8. SALARY
ALLOWANCE AND OTHER CONDITION OF MEMBER OF TRIBUNAL
TAXABLE QUANTUM,
REGISTRATION OF DEALERS, AMENDMENT, RENEWAL AND CANCELLATION OF CERTIFICATE OF
REGISTRATION
11. PROCEDURE
FOR REGISTRATION
13. PROCEDURE FOR
AMENDMENT. IN REGISTRATION CERTIFICATE
14.
CANCELLATION OF REGISTRATION CERTIFICATE
DECLARATION OF HEAD
OFFICE BY DEALERS, SUBMISSION OF RETURNS, ASSESSMENT AND REASSESSMENT OF TAX
AND IMPOSITION OF PENALTY
15. DECLARATION
OF PLACE OF BUSINESS BY DEALERS.
16. SUBMISSION OF
RETURN AND PAYMENT OF TAX
18. PRESCRIPTION
OF GOODS FOR CERTAIN PURPOSES
19. FORM OF
CERTIFICATE BY A PURCHASING GOVERNMENT DEPARTMENT
20. FORM OF
CERTIFICATE BY A SELLING VAT DEALER.
23. ESCALATION IN THE
PRICE OF GOODS
24. DE‑ESCALATION
IN THE PRICE OF GOODS
25. COMPUTATION
OF TAXABLE TURNOVER
26. ACCEPTANCE OF
CERTIFICATE OR DECLARATION BY A TAXING AUTHORITY
27. SELECTION OF
CASES FOR SCRUTINY AND DEEMED ASSESSMENT
28. ASSESSMENT
AND RE‑ASSESSMENT
29. REGISTRATION, FURNISHING OF SECURITY,
PAYMENT OF TAX AND ASSESSMENT OF CASUAL TRADER.
30. EXAMINATION
OF ACCOUNTS OF ASSESSEE.
32. RECTIFICATION
OF CLERICAL AND ARITHMETICAL MISTAKES
33. DEDUCTION OF
TAX AT SOURCE
34. LIABILITY
TO PAY TAX AND OTHER DUES
35. MANNER OF
PAYMENT OF TAX AND OTHER DUES
36. MAINTENANC
OF DAILY COLLECTION REGISTER
37. MAINTENANCE
OF DEMAND AND DAILY COLLECTION REGISTER
38. RE‑CONCILIATION
OF PAYMENT
39. SERVICE OF
NOTICE FOR PAYMENT OF TAX
40. COMPUTATION
OF OUTPUT TAX, PURCHASE TAX, INPUT TAX AND TAX DUE.
44. ORDER
SANCTIONING INTEREST ON DELAYED REFUNDS.
45. ENTRIES OF
PARTICULARS OF REFUNDS
46.
GENERAL PROVISIONS IN RESPECT OF LUMP SUM DEALERS.
47. LUMPSUM
SCHEME IN RESPECT OF BRICK‑KILN OWNERS
48. LUMP SUM
SCHEME IN RESPECT OF LOTTERY DEALERS.
49. LUMPSUM
SCHEME IN RESPECT OF CONTRACTORS
50. LUMPSUM
SCHEME IN RESPECT OF HALWAII
51. LUMP SUM
SCHEME IN RESPECT OF PLY‑BOARD MANUFACTURERS
52. LUMPSUM
SCHEME IN RESPECT OF RETAILERS
MAINTENANCE OF
ACCOUNTS, INSPECTION OF BUSINESS PREMISES AND ACCOUNTS, ESTABLISHMENT OF CHECK‑POSTS
AND FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGFNTS
53.
NATURE OF ACCOUNTS TO BE MAINTAINED BY DEALERS AND ASSESSEES.
54. TAX INVOICE,
RETAIL/ SALE INVOICE.
55.
AUTHENTICATION OF ACCOUNT BOOKS
56. DECLARATION
FOR CARRYING GOODS
58. CHARGES FOR
KEEPING GOODS ON SUPARDARI.
61. MAINTENANCE
OF ACCOUNT BY CLEARING AND FORWARDING AGENTS.
62. RECORD TO BE
MAINTAINED BY THE CARRIER.
66.
COMMUNICATION OF ORDER PASSED IN APPEAL.
68.
CLARIFICATIONS THROUGH GOVERNMENT ORDERS
69.
SPECIAL PROVISIONS RELATING TO INDUSTRIAL UNITS AVAILING OR ENTITLED TO AVAIL
TAX
CONCESSIONS
UNDER RULES 28A, 28B OR 28C OF THE 1975 RULES.
73. BUSINESS
OWNED BY PERSONS UNDER DISABILITY
72.
SIGNING OF DECLARATIONS, CERTIFICATES AND ENTRIES MADE THEREIN.
74. BUSINESS
FORMING PART OF ESTATE UNDER THE CONTROL OF COURT
75. DEALERS TO
EXHIBIT NAME BOARDS
78. ASSESSMENT
RECORD ‑ INSPECTION THEREOF
79. METHOD OF
SERVICE OF NOTICE AND SUPPLY OF COPY OF ORDR
(Standard
Classification of Industrial and Trading Activities)
(Commodity Code)