HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005
1. Short title and commencement
REGISTRATION, NOMINATION OF HEAD OFFICE AND TAXABLE
QUANTUM FOR CERTAIN DEALER
3. Application
for registration
5. Certificate
of registration
6. Furnishing
attested copy of certificate of registration
7. Issue
of duplicate copy of certificate of registration
8. Maintenance
of register of registered dealers
9. Replacement
of certificate of registration under section 14(2)
10. Amendment
etc. of certificate of registration
11. Cancellation
of certificate of registration under section 14(6)
12. Cancellation
of certificate of registration as per section 4
13. Surrender
of cancelled certificate of registration
14. Renewal
of certificate of registration
16. Taxable
quantum for registration of certain dealers
DETERMINATION OF TAXABLE TURNOVER, INPUT TAX CREDIT AND CALCULATION OF NET TAX PAYABLE
17. Deductions
from gross turnover
18. Classification
of taxable turnover according to rate of tax
19. Calculation
of tax on taxable turnover
20. Conditions
for input tax credit
21. Calculation
of input tax credit
22. Input
tax credit where identification of goods is possible
23. Input
tax credit where identification of goods is not possible
24. Input
tax credit on stock held at the commencement of the Act
25. Input
tax credit on duplicate tax invoice
27. Application
for grant of permission
30. Import
of goods by the casual dealer
31. Extension
of period of casual business event or opening of new outlet
33. Procedure
after closure of casual business event and finalization of tax liability
34. Detention
of goods of casual dealer
35. Failure
to seek permission
36. Payment
of tax and other dues
37. Mode
of payment of tax etc.
38. Deduction
of tax from the bills/ invoices of works contractor
39. Maintenance
of daily collection register and reconciliation of payment
41. List
of sales and purchases
42. Maintenance
of demand and collection register
43. Returns
etc. by dealers making unauthorised collection
44. Inspection
and audit of returns, accounts, etc.
45. Lumpsum by way of composition
46. Lumpsum scheme in respect of brick‑ kiln owners
47. Lumpsum scheme in respect of lottery dealer
48. Lumpsum scheme in respect of works contractors
49. Lumpsum scheme in respect of Halwais
etc.
50. Lumpsum scheme in respect of retail‑sale dealers
51. Maintenance
of accounts by a dealer
52. Particulars
to be mentioned in tax invoice
53. Particulars
be mentioned in a retail invoice
54. Particulars
etc. to be mentioned in cash memo
55 Particulars
etc. to be mentioned in Credit/Debit Note
56. Electronic
maintenance of record
57. Manner
of authentication of account books
58. Record
of cross‑checkingand survey
CARRIAGE AND TRANSPORT OF GOODS AND INSPECTION OF GOODS IN TRANSIT
59. Carriage
and transport of goods
60. Accounts
of goods received or despatched by registered dealers
61. Delivery
note, declarations, surety bond and personal bond
62. Printing,
custody, issue etc. of declarations in Form VAT‑XXXII‑A
DEEMED ASSESSMENT, SCRUTINY OF RETURNS, ASSESSMENT, RE‑ASSESSMENT AND RECTIFICATION OF MISTAKES ETC.
64. Procedure
of deemed assessment
65. Acknowledgement
of returns to be deemed assessment order
66. Selection
of cases for scrutiny
68. Recording
of dealer's objection and evidence
69. Assessment
of tax and imposition of penalty
71. Register of institution and assessment of
cases
72. Re‑assessment
of tax and rectification of clerical or arithmetical or other mistakes
73. Jurisdiction
of Assessing Authorities
75. Determination
of amount of refund and sanction
77. Submission
of appeal or application for revision
79. Hearing
and disposal of appeals or applications for revision
81. Order
and appeal or revision to be communicated
82. Execution
of the order of appellate or revisional authority
ISSUE OF SUMMONS, SERVICE OF NOTICES, INSPECTION OF RECORDS BY DEALERS AND FEES ETC.
85. Inspection
of record by dealers
87. Superintendence
and control of administration under Act
88. Delegation
of routine duties
90. Business
owned by a person under disability
91. Business
forming part of an estate under the control of a court
92. Supply
of copies of order of assessment, appeal or revision
93. Conditions
of incentives for the unexpired period of sales tax incentives
94. Invoice
to be issued by units enjoying incentives
95.
Assessments etc.