THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 102/2019/181(120)/XXVII(8)/2008, Dated 4th December, 2019

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

The Uttarakhand Value Added Tax (Amendment) Rules, 2019

1. Short title and Commencement

(1) This rule may be called The Uttarakhand Value Added Tax (Amendment) Rule, 2019.

(2) This shall come into force at once.

2. Amendment in Rule 19

In rule of rule 19 of the Uttarakhand Value Added Tax Rules, 2005-

(a) for the existing sub-rule (1) set out in column-1, the following sub-rule set out in column-2 shall be substituted; namely-

Column-1

Column-2

Existing sub-rule

sub-rule as hereby Substituted

(1) Unless otherwise expressly provided, any amount payable under the Act or the Rules as tax, fee, penalty, interest, composition money, fine, sale proceeds or any other money shall be deposited in any of the following manner along with challan in Form VI in quadruplicate:

(a) in cash in any treasury or sub- treasury or State Bank of India or its subsidiary Bank or any Public Sector Bank or any other Bank authorized by Reserve Bank of India and notified by the State Government, authorized to accept deposits under the Act, or

(b) by draft drawn in favour of the depositor on such bank , or

(d) by book transfer in case of Government Departments, if so desired.

(e) By e-payment.

Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of Section 35 of the Act.

Explanation- Unless it is repugnant with subject or context, for the purposes of this rule and of other rules in this Chapter, ''bank'' includes its branches also.

(b) by draft drawn in favour of the depositor on such bank , or

(d) by book transfer in case of Government Departments, if so desired.

(e) By e-payment.

Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of Section 35 of the Act.

Explanation- Unless it is repugnant with subject or context, for the purposes of this rule and of other rules in this Chapter, ''bank'' includes its branches also.

(b) for the existing clause (a) of sub-rule (9) set out in column-1, the following clause set out in column-2 shall be substituted; namely-

Column-1	Column-2
Existing sub-rule	sub-rule as hereby Substituted
(9) (a) Any amount payable under the Act or Rules may be paid electronically. For the purpose of e-payment an e-challan in Form-VI (Amended-1) shall be used. It shall be made available on the website of the Department.	(9) (a) Any amount payable under the Act or Rules may be paid electronically. For the purpose of e-payment an e-challan in Form-VI (Amended-2) shall be used. It shall be made available on the website of the Department.

(c) Existing Form-VI (Amendment-1) shall be substituted by Form-VI (Amendment-2).

(Amit Singh Negi)

Secretary

FORM VI (Amended 2)

(See sub-Rule (1) of Rule 19)

Challan for payment of Value Added Tax/Trade Tax/ Central Sales Tax into Treasury/ Sub- Treasury/ R.B.I./ S.B.I./ Authorised Bank.

(A) To be retained by the Treasury Bank

Assessment year

Tax Period (if any)

Sector/ Circle/ Assistant Commissioner/ Deputy Commissioner (Assessment)

Name of Treasury/ Sub- Treasury Bank/ Bank Branch

a.	Name of the person or dealer on whose behalf amount is being paid
b.	Address

TIN/ Registration No.

If there is no TIN/Registration No. Then whichever is applicable

Unregistered

Applied For

6.	(Tick the relevant head of account of remittance in the box)

Head of Account													Particulars	S. No.	Amount (In Rs.)
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Tax Collection	01
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Penalty	02
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Registration Fee	03
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales- Other Receipts	04
0	0	4	0	0	0	1	0	2	0	1	0	0	U. K. Value Added - Tax Collection	05
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax - Penalty	06
0	0	4	0	0	0	1	0	2	0	3	0	0	U. K. Value Added Tax -Registration Fee	07
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax -Other Receipts	08
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Tax Collection	09
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Penalty	10
0	0	4	0	0	0	1	0	2	0	5	0	2	U. K. Entry Tax - Registration Fee	11
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Other Receipts	12
0	0	4	0	0	0	1	0	2	0	1	0	1	U. K. Trade Tax - Receipts	13
0	0	4	0	0	0	8	0	0	0	1	0	0	Other Receipts	14
0	0	4	0	0	0	8	0	0	0	4	0	1	U. K. Cess Act-Cess on sale of all kinds of liquor	15

Total Amount (In words)

Total (In figure)

Name of Depositor..................
Status of Depositor..................	Signature of Depositor..................

___________________________________________________________________________________

ONLY FOR USE BY SUB-TREASURY BANK

Amount (in figure) Rs. ........................(In words) Rs.. ...................................

Challan No...........................................Date..........................................

Signature of Recipient

Seal of Sub-Treasury Bank

---------------------------------

FORM VI (Amended 2)

(See sub-Rule (1) of Rule 19)

Challan for payment of Value Added Tax/Trade Tax/ Central Sales Tax into Treasury/ Sub- Treasury/ R.B.I./ S.B.I./ Authorised Bank.

(B) To be sent by the Treasury /Bank to Commercial Tax Department

Assessment year

Tax Period (if any)

Sector/ Circle/ Assistant Commissioner/ Deputy Commissioner (Assessment)

Name of Treasury/ Sub- Treasury Bank/ Bank Branch

c.	Name of the person or dealer on whose behalf amount is being paid
d.	Address

TIN/ Registration No.

If there is no TIN/Registration No. Then whichever is applicable

Unregistered

Applied For

6	(Tick the relevant head of account of remittance in the box)

Head of Account													Particulars	S. No.	Amount (In Rs.)
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Tax Collection	01
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Penalty	02
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Registration Fee	03
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales- Other Receipts	04
0	0	4	0	0	0	1	0	2	0	1	0	0	U. K. Value Added - Tax Collection	05
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax - Penalty	06
0	0	4	0	0	0	1	0	2	0	3	0	0	U. K. Value Added Tax -Registration Fee	07
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax -Other Receipts	08
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Tax Collection	09
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Penalty	10
0	0	4	0	0	0	1	0	2	0	5	0	2	U. K. Entry Tax - Registration Fee	11
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Other Receipts	12
0	0	4	0	0	0	1	0	2	0	1	0	1	U. K. Trade Tax - Receipts	13
0	0	4	0	0	0	8	0	0	0	1	0	0	Other Receipts	14
0	0	4	0	0	0	8	0	0	0	4	0	1	U. K. Cess Act-Cess on sale of all kinds of liquor	15

Total Amount (In words)

Total (In figure)

___________________________________________________________________________________

ONLY FOR USE BY SUB-TREASURY BANK

Amount (in figure) Rs. ........................(In words) Rs.. ...................................

Challan No...........................................Date..........................................

Signature of Recipient

Seal of Sub-Treasury Bank

---------------------------------

FORM VI (Amended 2)

(See sub-Rule (1) of Rule 19)

Challan for payment of Value Added Tax/Trade Tax/ Central Sales Tax into Treasury/ Sub- Treasury/ R.B.I./ S.B.I./ Authorised Bank.

(C) To be submitted by the Dealer to Assessing Authority with Return Application.

Assessment year

Tax Period (if any)

Sector/ Circle/ Assistant Commissioner/ Deputy Commissioner (Assessment)

Name of Treasury/ Sub- Treasury Bank/ Bank Branch

e.	Name of the person or dealer on whose behalf amount is being paid
f.	Address

TIN/ Registration No.

If there is no TIN/Registration No. Then whichever is applicable

Unregistered

Applied For

6	(Tick the relevant head of account of remittance in the box)

Head of Account													Particulars	S. No.	Amount (In Rs.)
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Tax Collection	01
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Penalty	02
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Registration Fee	03
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales- Other Receipts	04
0	0	4	0	0	0	1	0	2	0	1	0	0	U. K. Value Added - Tax Collection	05
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax - Penalty	06
0	0	4	0	0	0	1	0	2	0	3	0	0	U. K. Value Added Tax -Registration Fee	07
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax -Other Receipts	08
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Tax Collection	09
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Penalty	10
0	0	4	0	0	0	1	0	2	0	5	0	2	U. K. Entry Tax - Registration Fee	11
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Other Receipts	12
0	0	4	0	0	0	1	0	2	0	1	0	1	U. K. Trade Tax - Receipts	13
0	0	4	0	0	0	8	0	0	0	1	0	0	Other Receipts	14
0	0	4	0	0	0	8	0	0	0	4	0	1	U. K. Cess Act-Cess on sale of all kinds of liquor	15

Total Amount (In words)

Total (In figure)

___________________________________________________________________________________

ONLY FOR USE BY SUB-TREASURY BANK

Amount (in figure) Rs. ........................(In words) Rs.. ...................................

Challan No...........................................Date..........................................

Signature of Recipient

Seal of Sub-Treasury Bank

---------------------------------

FORM VI (Amended 2)

(See sub-Rule (1) of Rule 19)

Challan for payment of Value Added Tax/Trade Tax/ Central Sales Tax into Treasury/ Sub- Treasury/ R.B.I./ S.B.I./ Authorised Bank.

(D) To be retained by the dealer.

Assessment year

Tax Period (if any)

Sector/ Circle/ Assistant Commissioner/ Deputy Commissioner (Assessment)

Name of Treasury/ Sub- Treasury Bank/ Bank Branch

g.	Name of the person or dealer on whose behalf amount is being paid
h.	Address

TIN/ Registration No.

If there is no TIN/Registration No. Then whichever is applicable

Unregistered

Applied For

6	(Tick the relevant head of account of remittance in the box)

Head of Account													Particulars	S. No.	Amount (In Rs.)
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Tax Collection	01
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Penalty	02
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales Tax- Registration Fee	03
0	0	4	0	0	0	1	0	1	0	1	0	0	Central Sales- Other Receipts	04
0	0	4	0	0	0	1	0	2	0	1	0	0	U. K. Value Added - Tax Collection	05
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax - Penalty	06
0	0	4	0	0	0	1	0	2	0	3	0	0	U. K. Value Added Tax -Registration Fee	07
0	0	4	0	0	0	1	0	2	0	4	0	0	U. K. Value Added Tax -Other Receipts	08
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Tax Collection	09
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Penalty	10
0	0	4	0	0	0	1	0	2	0	5	0	2	U. K. Entry Tax - Registration Fee	11
0	0	4	0	0	0	1	0	2	0	5	0	1	U. K. Entry Tax - Other Receipts	12
0	0	4	0	0	0	1	0	2	0	1	0	1	U. K. Trade Tax - Receipts	13
0	0	4	0	0	0	8	0	0	0	1	0	0	Other Receipts	14
0	0	4	0	0	0	8	0	0	0	4	0	1	U. K. Cess Act-Cess on sale of all kinds of liquor	15

Total Amount (In words)

Total (In figure)

___________________________________________________________________________________

ONLY FOR USE BY SUB-TREASURY BANK

Amount (in figure) Rs. ........................(In words) Rs.. ...................................

Challan No...........................................Date..........................................

Signature of Recipient

Seal of Sub-Treasury Bank