15 days deadline to clear application for VAT certificate amendment :Haryana Vat

By | July 17, 2016
(Last Updated On: July 17, 2016)

HARYANA VALUE ADDED TAX (SECOND AMENDMENT) RULES, 2016 – AMENDMENT IN RULES 11, 13 AND 14

NOTIFICATION NO.15/ST-1/H.A. 6/2003/S.60/2016, DATED 25-5-2016

Whereas the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 60 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, namely:—

1. These rules may be called the Haryana Value Added Tax (Second Amendment) Rules, 2016.

2. In the Haryana Value Added Tax Rules, 2003 (hereinafter called the said rules), in rule 11, –

(i)in sub-rule (5), for clause (i), the following clause shall be substituted, namely:—
“(i) proof of deposit of five hundred rupees in the appropriate Government treasury on account of registration fee;”;
(ii)for sub-rule (6), the following for sub-rule shall be substituted, namely:—
“(6) In case any deficiency is noticed by the assessing authority, he shall issue a notice to the applicant within five days from the receipt of the application to remove the deficiency within a further period of five days. In case the applicant fails to remove the deficiency within the stipulated period, the application shall be liable to be rejected.” ;
(iii)for sub-rule (7), the following sub-rule shall be substituted, namely:—
“(7) When the appropriate assessing authority, after making such enquiry as he may think necessary, is satisfied that the applicant is a bonafide dealer, and has correctly given the requisite information that he has deposited the registration fee in full in the Government treasury, he shall furnish the security if demanded under section 12 and that the application is in order, he shall within fifteen days of the date of receipt of application register the dealer and shall issue to him a certificate of registration in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the date of commencement of the liability to pay tax whichever is later.”.

3. In the said rules, in rule 13,—

(i)for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii)the following proviso shall be added, namely:—
“Provided that the assessing authority shall dispose of the application for amendment in registration certificate within fifteen days of the date of receipt of the said application alongwith the supporting documents in the office concerned.”.

4. In the said rules, in rule 14,—

(i)in sub rule (1), for the sign “.” existing at the end, the sign “:” shall be substituted ; and
(ii)the following proviso shall be added, namely:—
“Provided that the assessing authority shall dispose of the application for cancellation of registration certificate within fifteen days of the date of receipt of the said application alongwith the supporting documents in the office concerned.”.

Leave a Reply

Your email address will not be published. Required fields are marked *