In exercise of powers conferred by Section 71 of the Uttarakhand Value Added Tax Act, 2005, the Governor is pleased to make the following rules with a view to further amend the Uttarakhand Value Added Tax Rules, 2005.

The Uttarakhand Value Added Tax (Amendment) Rules, 2014

1. Short title and Commencement

(1) These rules may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2014.

(2) They shall come into force at once.

2 Amendment in Rule 21

For the existing sub-rule (6) of rule 21 of the Uttarakhand Value Added Tax Rules, 2005 the following sub-rule shall be substituted; namely -

(6) (a) Such dealer or person shall issue to the dealer or person from whom tax has been deducted, a certificate in Form VIII (which can be amended by Commissioner with objective to ascertain the compliance of the provisions of the Act or Rules, under intimation to the Govt.) , regarding the amount of tax deducted. The TDAN/ TIN of the person liable to deduct Tax at source and the TIN of the dealer from whom deduction has been made shall be mentioned on such TDS certificate,

(b) This Form, in duplicate, shall be issued by the assessing authority To the dealer/ person who is liable lo deduct tax at source. Such dealer / person shall issue the completely filled and duly signed original copy to the dealer / person from whom lax has been deducted;

Provided that Commissioner, from a particular date or after a particular period which he deems fit may, discontinue the system of issue of such Forms by the Assessing Authority and allow the dealer/person who is liable to deduct tax at source to electronically generate and download such Forms in duplicate from the official website of the Commercial Tax Department on the basis of the data/ return submitted electronically by him. Commissioner may, issue necessary instructions in this regard.

(c) The assessing authority on receipt of the original copy of such certificate, shall treat the amount to have been deposited by the dealer / person in whose favour the certificate has been issued provided that the certificate is completely filled and duly signed and the TDAN/ TIN of the issuing dealer/ person and the TIN of the dealer/ person from whom deductions have been made are clearly mentioned m such TDS certificate

(Rakesh Sharma)

Additional Chief Secretary