The Haryana Value Added Tax, 2003
haryana · 2003
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Paddy HARYANA GOVT
- S. 2Section 2 defines key terms used in the Haryana Value Added Tax Act, 2003, including "assessee," "assessing authority," and "business."
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- S. 4Section 4 of the Haryana Value Added Tax, 2003, outlines the tax liability for various classes of dealers based on their turnover and specific goods they deal in.
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- S. 6Section 6 specifies deductions from a dealer's gross turnover to determine taxable turnover under the Haryana Value Added Tax Act, 2003.
- S. 7Section 7 specifies rates of value-added tax on sales and purchases of various goods in Haryana, with rates set by the State Government.
- S. 8Section 8 outlines the computation and reversal of input tax for VAT dealers in Haryana, and the use of tax invoices as proof of tax paid.
- S. 9Section 9 of the Haryana Value Added Tax, 2003, outlines provisions for the imposition and collection of value added tax.
- S. 10This section rounds off tax, penalty, interest, and refunds to the nearest rupee, ignoring amounts less than ten rupees.
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- S. 12Section 12 allows the authority to require dealers to provide security for proper tax realization and form custody.
- S. 13If any dealer to whom the provisions of sub -section (2) of section 14 Information to be apply
- S. 14(1) Tax payable under this Act shall be paid in the manner and at such intervals as hereinafter provided
- S. 15Section 15 mandates the acknowledgment of dealer returns and outlines the process for assessing complete returns, with opportunities for incomplete returns to be rectified.
- S. 16Section 16 allows the assessing authority to assess and penalize unregistered dealers for unpaid tax up to three years after the due period.
- S. 17The section allows the assessing authority to reassess a dealer's tax liability if it discovers underassessment or over-refund, within five years or two years after final assessment, after giving the dealer a chance to be heard.
- S. 18Section 18 allows reassessment or assessment within two years of court orders or five years after document seizure, excluding stayed periods.
- S. 19Any taxing authority or appellate authority, may
- S. 20Section 20 outlines conditions for tax refunds and input tax adjustments in Haryana's VAT Act.
- S. 21Section 21 allows the taxing authority to withhold tax refunds if it believes they may affect recovery in related proceedings, with appeals to the Commissioner if necessary.
- S. 22Section 22 outlines the payment deadlines and provisions for extending payment or making installment payments for tax dues in Haryana.
- S. 23Section 23 imposes late payment interest on unpaid taxes or penalties in Haryana, with rates varying based on the duration of non-payment.
- S. 24Section 24 mandates contractors and certain dealers to deduct tax in advance from payments for works contracts or goods sales, with records kept for five years.
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- S. 26Unpaid tax under the Haryana Value Added Tax Act becomes a first charge on the defaulter's property.
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- S. 28Section 28 mandates dealers to maintain clear accounts and issue invoices for taxable sales exceeding a specified amount.
- S. 29Section 29 mandates taxing authorities to inspect and copy business records of dealers and requires dealers to maintain and produce accounts for tax compliance.
- S. 30Section 30 of the Haryana Value Added Tax, 2003, outlines the procedures and conditions for the cancellation of tax licenses.
- S. 31Section 31 establishes check-posts and barriers to prevent tax evasion and mandates inspection of goods in transit.
- S. 32Section 32 mandates clearing, forwarding, or booking agents in Haryana to report business details and maintain records for tax authorities.
- S. 33{1) Any assessee considering himself aggrieved by an original order Appeal
- S. 34(1) The Commissioner may
- S. 35(1) Any person including an authority under this Act considering Review
- S. 36Section 36 allows dealers or the Commissioner to appeal Tribunal tax order questions to the High Court within 60 days.
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- S. 39Section 39 prohibits unauthorized tax collection and imposes penalties for violations of the Haryana Value Added Tax Act.
- S. 40(1) <t))
- S. 41Section 41 of the Haryana Value Added Tax, 2003, outlines the procedures for the recovery of tax dues.
- S. 42Section 42 establishes joint and several tax liability for works contractors and sub-contractors, and agents and principals in Haryana VAT.
- S. 43(1) Where a dealer is an undivided Hindu family, firm, or other association of persons, and such family
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- S. 45Section 45 specifies tax rates and collection stages for sale or purchase of goods listed in Schedule G under Haryana Value Added Tax Act.
- S. 46Section 46 of The Haryana Value Added Tax, 2003, outlines the procedures for the recovery of tax debts.
- S. 47Section 47 grants the taxing authority to determine dealer status, ensuring a hearing for the concerned person.
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- S. 49Section 49 allows the taxing authority to buy underpriced goods at a higher price and sell them if the owner refuses or fails to deliver.
- S. 50Section 50 allows a Haryana taxing authority to transfer tax cases between officers within the department.
- S. 51The section allows the Commissioner to delegate powers to taxing authorities, and taxing authorities to delegate to lower-ranking authorities, subject to prescribed conditions.
- S. 52Section 52 allows authorized representatives, including tax consultants, to attend proceedings on behalf of assessees, with specific qualifications and disqualifications.
- S. 53Section 53 of the Haryana Value Added Tax, 2003, makes returns and records under the Act confidential, barring criminal court proceedings.
- S. 54Section 54 prohibits civil court challenges and injunctions against tax assessments except under specific sections.
- S. 55Section 55 authorizes the State Government to appoint various officers to assist the Commissioner in implementing the Haryana Value Added Tax Act.
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- S. 57Section 57 establishes the Haryana Tax Tribunal, its composition, decision-making process, and qualifications for its members.
- S. 58(1) All persons appointed under sub -section (1) of section 55 or Indemnity
- S. 59(1) Subject to the pi ovisions Of sub -section (21, the State Governmeru may
- S. 60Section 60 empowers the Haryana State Government to make rules for implementing the Haryana Value Added Tax Act, with specific procedures for publication and legislative review.
- S. 61(1) The Haryana General Sales Tax Act
- S. 62Section 62 ensures that references to officers or authorities in repealed laws are interpreted as corresponding ones, with final decisions by the State Government.
- S. 63If any difficulty arises in giving effect to the provisions of section 61 of this Act, the State Government may by order
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- S. 411Section 411 of the Haryana Value Added Tax, 2003, outlines the procedure for the recovery of tax dues.
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- S. 311119The section outlines procedures for the transfer of tax records and responsibilities between departments within the Haryana government.