TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Removal of Difficulties) Order, 2024.
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....nd collection of tax on the entry into a local area of the State of Haryana, of a motor vehicle for use or sale, and of other goods for use or consumption, therein and matters incidental thereto and connected therewith. The said Act was notified on 19th September 2000 and the Haryana Local Area Development Tax Rules, 2001 were framed thereunder and notified on the 14th June, 2001. However, the constitutional validity of the Haryana Local Area Development Tax Act, 2000 (13 of 2000) was challenged by M/s Jindal Strips Limited before the Punjab and Haryana High Court through CWP No. 6630 of 2000 on the ground that the provisions of the Haryana Local Area Development Tax Act, 2000 (13 of 2000) is violative of article 301 and article 304 (a) of the Constitution of India. The High Court dismissed the petition on 21.12.2001 and upheld the validity of the Haryana Local Area Development Tax Act, 2000 (13 of 2000). It was held by the Court that the Haryana Local Area Development Tax Act, 2000 (13 of 2000) was compensatory in nature as per the parameters laid down by the Supreme Court; And whereas this judgment of the High Court dated the 21st December, 2001 was challenged vide Civil Appea....
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....Tax on Entry of Goods into the Local Area Act, 2008 (8 of 2008) was declared unconstitutional vide judgment dated 1st October, 2008 passed by the Punjab and Haryana High Court in the case of Indian Oil Corporation Ltd. Vs. State of Haryana & Ors. (2009) which has been reported as 21 VST 10 (P&H); And whereas the department filed a SLP against this judgment dated 1st October, 2008 of the Punjab and Haryana High Court before the Apex Court. Ultimately the Hon'ble Supreme Court in case of M/s Jai Parkash Associates Ltd VS. State of M.P. & Ors. referred the same to the larger bench and finally vide judgment dated the 11th November, 2016, by a majority view of 7:2 has held that the States are within their legal rights to levy entry tax and that the entry tax is not a restriction on the freedom of trade and commerce of any person as envisaged under article 301 of the Constitution of India and such measures (levy of Entry Tax by the States) would not contravene article 304(a) of the Constitution of India as well. During the said litigation, vide order dated the 31st October, 2009, the Supreme Court has also directed that no recovery shall be made from the petitioners and directed the p....
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....orm" means the form appended with this order; (f) "Government Treasury" means a treasury or sub-treasury of Government or a branch or subsidiary of the State Bank of India situated in the local area in which the importer concerned has his place of business or the head office in the State, if there are branches and where any amount is recovered or collected, the local area in the State in which the amount is recovered or collected; (g) "Revisional Authority" means the Authority as defined under the Haryana Value Added Tax Act, 2003(6 of 2003); (h) "section" means the section of the Act; (i) "Tribunal" means the Authority as defined under the Haryana Value Added Tax Act, 2003 (6 of 2003). (2) Words and expressions used in this Order, but not defined here shall have the same meaning, as assigned to them in the Act or under the Haryana Value Added Tax Act, 2003 (6 of 2003) and rules made thereunder. 3. (1) Every importer liable to get registered under section 4 read with sub-section (2) of section 3 shall make an application for registration to the assessing authority of the circle in Form ET-1 within thirty days of becoming liable for registra....
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....d from the Haryana Goods and Services Tax Act, 1973 (10 of 1973) to Haryana Value Added Tax Act, 2003 (6 of 2003) or had got registered under Haryana Value Added Tax Act, 2003 (6 of 2003) as well as the Haryana Local Area Development Tax Act, 2000 (3 of 2000) shall be considered as deemed Registered Importer under the Act if he is covered under the provisions of the Act or this Order. In such cases, the Tax Identification Number of the dealer issued under the Haryana Value Added Tax Act, 2003 (6 of 2003) shall be considered as Registration Number of the said importer under the Act. 4. (1) Where the importer desires that the Registration Certificate granted to him under the Act to be amended, he shall submit an application for this purpose within thirty days of the contingency having arisen to the assessing authority setting out the specific matters in respect of which, he desires such amendment and the reasons, therefore, together with the registration certificate granted to him and such authority may, if satisfied with the reasons given, make such amendment as he thinks necessary, in the Registration Certificate and the copies thereof, if any, granted to him: Provided that t....
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....nd returns prescribed in the Act or this Order shall, in the case of importer referred to in sub-clause (1), be submitted by the Head Office in the State to the assessing authority of the circle in which such Head Office is located and shall include the aggregate of turnover of all the branches of his business. 7. (1) Every registered importer and every importer whose application for registration is pending with the assessing authority shall submit a return for every quarter in Form ET-3 in duplicate to the assessing authority of the circle so as to reach him within a month after the close of the period to which the return relates: Provided that the assessing authority of the circle may for the reasons to be recorded in writing direct any registered importer to file monthly returns: Provided further that no such directions shall be issued without affording an opportunity of being heard to the importer: Provided further also that every importer who discontinues or closes down his business at any time, shall submit to the assessing authority, the return for the period up to and inclusive of the date of discontinuance/closure within a period of thirty days from the date of....
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....alculating the turnover liable to tax for a period, an importer may deduct from his gross turnover during that period---- (a) the value of goods specified in Schedule 'A' of the Act; (b) the value of sugar received from another local area by way of purchase; (c) the value of goods which have, without use or consumption or sale, been delivered outside the local area; (d) the value of goods which have been subjected to tax once under the Act, either as such or in some other form; (e) the value of goods on which sales tax/value added tax (including purchase tax) has been paid or has become payable to the State, whether in the same form or in some other form; (f) the value of plant, machinery, equipment and tools, brought or received on lease for use in manufacture or processing of goods; (g) the value of goods brought or received in a local area for resale or for use or consumption therein in the manufacture or processing of goods, left in the stock whether as such or in different form lying with him in the local areas, except when the certificate of registration issued under the Act is cancelled; and (h) ....
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....for grant of installments, has been for reasons beyond the control of the assessee. (4) The granting of instalments under the sub-clause (2), shall be subject to the following conditions, namely:- (a) that the assesses furnishes adequate security to the satisfaction of the competent/concerned authority for payment of arrears by instalments; (b) that the assesses pays along with each permitted instalment interest chargeable under sub-section (5) of section 9 in respect of the amount of arrears outstanding up to the date of payment; (c) that the assessee makes a declaration to the effect that no other application has been made to the authorities other than the authorities specified under sub-clause (2) for payment of arrears by installments; (5) The authority specified under sub-clause (2), to whom the application is made under sub-clause (1), may after making such inquiry as it deems fit, by an order in writing, subject to the conditions specified under sub-clause (4), permit an assessee to pay the arrears in such instalments and subject to such conditions, as may be specified in its Order. (6) If the assessee contravenes any of the conditions spe....
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....eclaration, return, register or other documents has to be filled or written at the same time, entries may be made by a ball point pen or typewriter or a computer. (2) No entry in such forms, register and other documents shall be erased or overwritten. Incorrect entries shall be scored out under attestation and correct entry shall be recorded. 15. Subject to the other provisions of the Act and this Order, the provisions of Haryana Value Added Tax Act, 2003 (6 of 2003) relating to appeal, review, revision, reference, rectification or clerical and arithmetical mistakes, power to take evidence on oath, power to determine as to who is a importer, power to call for information from banking companies etc., power to transfer proceedings, delegation of powers, attendance through authorized agents, information to be furnished regarding change of business, treatment of documents furnished by an importer/assessee as confidential and other related matters, shall apply, mutatis mutandis, accordingly, and for this purpose an importer/assessee under this Act shall possess the same rights and be under obligation to discharge the same liabilities as an importer under the Haryana Value Added Ta....
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.... under the Act. 11. The accounting year followed by the applicant 12 Whether the applicant is a proprietor, firm, company, society, club, association of persons, Hindu undivided family, or trust, etc. (here give full description). 13 The total value of purchases/stock receipts of goods in the year preceding that to which the application is submitted. 14 Actual value of purchases/stock receipts of goods in the year upto the date of submission of the application. 15 Amount of registration fee paid with particular of Receipt No. and date 16 Amount of fee paid for copies of certificate for the other places of business with particulars of Receipts No. and date, Challan No. and date, Cheque No. and date/name of the Treasury/ Bank/Reference No. of the digital payment etc. 17 Name(s) and address (es) of the proprietors, partners, members, all persons having any interest in the business (additional sheets with the following columns shall be used, if necessary). Serial Name in full of Name of the father Age Permanent addres....
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.... or sold nor should it be amended without the permission of the assessing authority which should be applied for and obtained. (6) All corrections in this certificate should be made and attested by the assessing authority. (7) The registered importer shall be responsible for all the acts of his manager, agent or servant. 2. The registered importer has additional places of business as noted below:- (a) (b) (c) (d) 3. This Registration Certificate is valid from. ..............until cancelled. 4. The holder of this registration certificate shall be liable to pay tax with effect from(date)_________ and shall file the tax returns and pay tax due according to such returns on quarterly basis so long as he remains liable to pay tax unless directed otherwise under the Act. Date: Seal (Signed) Assessing Authority FORM ET-3 [see clause 7(1)] Return of turnover and tax payable [to be submitted in duplicate] Return for the period from.............to................................. 1. Personal details (PAN, Contact No, Email ID etc.) 2. Registration Certificate N....
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....ate of tax applicable under the Act:______ Payment of tax: (8) Mode of Payment- Sr.No. Tax Paid/Amount (in Rs.) Date Name of Treasury and Treasury Receipt No. Demand Draft No. Online Payment Reference No./Debit Entry No. (9) Balance due, if any (item 6 minus item 7): _________ DECLARATION I...................................Son of/Wife of ................................... do solemnly declare that the information furnished in the above statement is true and complete to the best of my knowledge and belief. Place: Date: Signature_____________ Full Name_____________ Status________________ 16. FORM ET-4 [see clause 8(3)] Notice of assessment and demand under section 9 of Haryana Tax on Entry of Goods into Local Area Act, 2008 (8 of 2008). District Dated No................................................. To You are hereby informed that during the year.......................................... you have been assessed/reassessed to tax as under: - Value of goods determined as liable to tax: Rs. Tax and interest assessed: - (a) Tax ....
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....d that the tax concerning which this refund is allowed has been credited into the treasury. 3. Certified that no refund order regarding the sum in question has previously been granted and this order of refund has been entered in the original assessment file/disposal register under my signatures. 4. This refund will be adjusted towards the amount of tax due from the said importer for the period from................... To............................. Or any subsequent month/quarter. 5. The importer shall attach this order with the return to be furnished by him for the month against which the adjustment is desired. Signature Assessing Authority District Dated Seal of Assessing Authority FORM ET-6 [see clause 11(2)] CHALLAN PART-A (to be retained in the treasury) Trea....
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.... to the Deputy Excise and Taxation Commissioner in-charge of the District. Part C: To be attached by the importer with the application/return. Part D: To be retained by the importer. Note:- Parts B, C and D of ET-6 are similar to Part A. Hence not reproduced. FORM ET-7 [see clause 5(1)(d)] Bond Know all men by these presents that I/we............................................................. (Full Name and address) with registration certificate No., if any............................... am/are held and firmly bound to the Governor of Haryana (hereinafter referred to as "the Government" which expression shall, unless excluded by or repugnant to the context, include his successor-in-office and assigns) in the sum of Rs......................................... (Rupees in words ........................................) (hereinafter referred to as the said sum) to be paid to the Government on demand, for which payment will and truly to be made. I/we bind myself/ourselves/my/our heirs, executors, administrators and legal representatives by these presents. Whereas the above bounden has been required by the assessing authority/appellate authority ..........
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.... to recover the amount payable under this bond as arrears of land revenue. In witness whereof the said .............................................(Full Name) has hereunto set his/their hand(s) this............................... day of...............................signed and delivered by the above named in the presence of witness: 1. .................................. Signature............................................ 2. .................................. Status...................................................... 3. We (1) ................................................................................. (2) ............................................................................... (Name and full address of the sureties) hereby declare ourselves to be sureties for the above bounden and guarantee that he/they shall do and perform all that he/they has/have above undertaken to herein, we hereby bind ourselves jointly and severally to pay the Government the sum of Rs................... (Rupees..........................)in which the above bounden has bound himself or such other lesser sum as shall be deemed to be suf....