fgekpy izns k ljdkj vkcdkjh,oa djk/kku fohkkx

Transkript

1 fgekpy izns k ljdkj vkcdkjh,oa djk/kku fohkkx la[;k%bz-,dl-,u-&,q¼10½&8@2013 rkjh[k f keyk&2] 26 Qjojh]2014 vf/klwpuk fgekpy izns'k dh jkt;iky] fgekpy izns'k ewy; ifjof/kzr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e] l[;kad 12½ dh /kkjk 63 }kjk mugsa iznùk 'kfdùk;ksa dk iz;ksx djrs gq,] bl fohkkx dh vf/klwpuk la[;k bz0,dl0,u0,q0¼5½&4@2005] rkjh[k 02 fnlecj] 2005 }kjk vf/klwfpr vksj jkti=] fgekpy izns'k¼vlk/kkj.k½ esa rkjh[k 7 fnlecj] 2005 dks izdkf'kr] fgekpy izns'k ewy; ifjof/kzr dj fu;e] 2005 dk vksj la'kks/ku djus ds fy, fueufyf[kr fu;e cukrh gas] vfkkzr~%& Lkaf{kIr uke vksj izkjehk A ç#i 26&v dk çfrlfkkiu A 1- ¼1½ bu fu;eksa dk laf{kir uke fgekpy izns'k eqy; ifjof/kzr dj ¼izFke la'kks/ku½ fu;e] 2014 gsa ¼2½ ;s fu;e jkti=] fgekpy izns'k esa izdkf'kr fd, tkus dh rkjh[k ls izo`r gksaxsa A 2- fgekpy izns'k ewy; ifjof/kzr dj fu;e] 2005 ls layxu fo eku iz:ik 26&v ds LFkku ij fueufyf[kr j[kk tk,xk] vfkkzr~ %& ew0i0dj ç#i 26&v ( fu;e 61(1) vksj 61&d ns[ksa)?kks"k.kk ewy izfr nwljh izfr rhljh izfr,q-vh-,u-vh- Tkh-th- vkbz-,e- bz-,dl- vkj-bz- 1- iz:i la[;k uke izs kd Ikwjk irk djnkrk igpku la[;k(ew0i0dj@ds0fo0dj) ls çsf kr LFkku izsf kfr uke Ikwjk irk djnkrk igpku la[;k(ew0i0dj@ds0fo0 d0) eky dk xaro; ;ku la[;k ikfjogu deiuh dk uke Ekky dk ewy; ekky jlhn(th-vkj-) la[;k 8- Ekky dk fooj.k (cgqr fcyksa dh n kk esa izfri.kz ij fooj.k nsa) Øe la[;k (1) fcy la[;k (2) Rkkjh[k (3) Ekky dk ladfyr ewy; 4(i) 4(ii) :Ik, isls (d) djk/ks; eky dk ewy; Js.khokj fohkktu ([k) djeqdr eky dk ewy; Ekky dk laf{kir fooj.k (d) djk/ks; eky (5) ([k) djeqdr eky

2 im+rky ds Ik pkr ds izhkkjh vf/kdkjh ds glrk{kj]lvsei ds lkfk dk uke rkjh[k Ekky dk ifjogu djus okys O;fDr ds glrk{kj ;k fu kku vaxwbk] uke vksj irk rkjh[k fvii.k-& 1- psdikslv ;k csfjvj ij eky dk ogu djus okys O;fDr ds ikl Hkkj yknus dk iwjk fcy gksuk pkfg, A 2- d`ik;k izfri.kz * ij vuqns k ns[ksa A fcy la[;k fcy dh rkjh[k Ekky dk ewy; Ekky dk laf{kir fooj.k Ekky dk dqy ewy; vuqns k d- ds0fo0d0@ew0i0dj djnkrk igpku la[;k(fvu) Hkjus gsrq fn'kk funsz'k 1- ;fn vjftlvªhd`r O;kSgkjh gs % ftyk ;w-,u-vkj-fjdr 2- ;fn jftlvªhdj.k gsrq vkosnu fd;k gs % ftyk ,-,q-vkj-fjdr 3- ;fn jftlvªhd`r gs % ftyk la[;k [k- tgka ykxw gksa( ) djsa;,q-vh-= O;kikj ds fy, eky,u-vh-= eky tks O;kikj ds fy, ugha gs A th-th-= ljdkjh eky A vkbz-,e- = vk;kfrr eky bz-,dl- = fu;kzfrr eky vkj-bz- = eky] ftldh iqu% izfof B dh xbz gksa A vkns'k }kjk] iz/kku lfpo ¼vkcdkjh,oa djk/kku½ fgekpy izns'k ljdkj A

3 (Authoritative English text of this department notification No. EXN-F(10)-8/2013, dated as required under Clause(3) of Article 348 of the Constitution of India.) Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-8/2013 Shimla , the 26 th February, 2014 NOTIFICATION The Governor of Himachal Pradesh, in exercise of the powers conferred on her by section 63 of the Himachal Pradesh Value Added Tax Act,2005(Act No. 12 of 2005) is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005 notified by this Department notification No. EXN-F(5)-4/2005 dated 2 nd December,2005 and published in the Rajpatra, Himachal Pradesh(Extra Ordinary) dated 7 th December,2005, namely:- Short title and commencement 1. (1) These rules may be called the Himachal Pradesh Value Added Tax (1 st Amendment), Rules, (2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh. Substitution Form XXVI-A. of 2. The existing Form XXVI-A appended to the Himachal Pradesh Value Added Tax Rules, 2005 shall be substituted as under, namely:- FORM VAT-XXVI-A [See rule 61(1) and 61-A] DECLARATION Original Duplicate Triplicate FT NT GG IM EX RE 1. Form No. Name. 2. CONSIGNOR: Full Address.. 3. Consigned from: Place.. TIN(VAT/CST) 4. CONSIGNEE: Name. Full Address. TIN(VAT/CST)

4 5. Destination of Goods 6. Vehicle No.. Name of Transport Co. 7. Value of Goods: Rs.G.R. No 8. Detail of Goods (Give details over-leaf in case of multiple Bills) Sr. No. Bill No. Date Aggregate value of goods Category-wise Bifurcation Brief Description of Goods. (1) (2) (3) 4(i) 4(ii) (5) Rs. P. (a) (b) (a) (b) Value of Taxable goods Value of Tax free goods Taxable goods Tax free goods Signature of Officer-in-charge of the Check Post/Barrier with stamp to be appended after the checking. Signature or thumb impression, name and address of the person transporting the goods. Name of the check-post/barrier. Date Date Note. 1. The complete bill of lading is to be in the hand of the person carrying the goods at the check-post or barrier. 2. Please see instructions * overleaf. Bill No. Date of Bill Value of goods Brief Description of Goods Total value of goods:

5 INSTRUCTIONS A. Guidelines for filling the CST/VAT TIN 1. If un-registered Dealer: District.UNR. blank. 2. If applied for registration District AFR-blank. 3. If registered. District No B. Tick( ) wherever applicable; FT=Goods for Trade NT=Goods Not for trade GG=Government Goods IM=Goods Imported EX=Goods Exported RE=Goods RE-Entered.. By Order, Principal Secretary (E&T) to the Government of Himachal Pradesh