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-
(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
(c) by cheque either issued by the depositor to self on such bank or drawn in his favour on such bank .
(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-
(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
(In Rs.)
___________________________________________________________________________________
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
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(B) To be sent by the Treasury /Bank to Commercial Tax Department
(C) To be submitted by the Dealer to Assessing Authority with Return Application.
(D) To be retained by the dealer.