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17.
Form of declaration. section 7(3)(a).
(1)
The declaration referred to in clause (a) of sub-section (3) of section 7 shall
be in Form VAT-D1 in triplicate consisting of Parts A, B and C. These shall be
printed under the authority of the State Government and each form shall be
serially machine numbered or bear a printed serial number. The authorised dealer
purchasing the goods (hereinafter referred, to as the purchasing authorised
dealer) shall give to the VAT dealer selling the goods (hereinafter referred to
as the selling VAT dealer) Parts A and C of the declaration duly filled in and
signed by him.
(2)
No selling VAT dealer shall accept any declaration from a purchasing authorised
dealer unless it is furnished in Form VAT-D1 printed under the authority of the
State Government and obtained from the assessing authority as provided under
sub-rule (5) and sub-rule (6) or is authenticated as stipulated in sub-rule (16)
otherwise he shall forfeit his claim for being assessed to tax at the lower rate
specified in sub-section (2) of section 7.
(3)
The selling VAT dealer shall retain Part C with him and produce Part A before
the assessing authority at the time of assessment when so required by him.
(4)
The purchasing authorised dealer shall produce Part B before the assessing
authority at the time of assessment when so required by him.
(5)
Any authorised dealer registered under the Act shall apply to the appropriate
assessing authority for the supply of declaration forms stating clearly his
reasonable demand for a period of not more than one year disclosing the stocks
and details of declaration forms already used and in hand and also the date on
which and the number in which he was last issued the declaration forms. Failure
to furnish details of the forms already issued shall be sufficient reason not to
issue forms.
(6)
If the assessing authority is satisfied that the requisition of the dealer is
genuine and reasonable, he may issue him as many declaration forms as he may
deem fit on prior payment of such sum as may be fixed by the Government, from
time to time. The payment may be made either in cash or into the Government
treasury.
(7)
No dealer to whom a declaration in Form VAT-D1 has been issued shall transfer
the same to any person, except as provided in sub-rule (1).
(8)
(a) A single declaration in Form VAT-D1 may cover one or more than one
transactions of sale between the same two dealers in a year:
Provided
that where, in the case of any transaction of sale, the delivery of goods is
spread over to different financial years it shall be necessary to furnish a
separate declaration in respect of goods delivered in each financial year.
(9)
The dealer to whom the declaration forms have been issued shall be responsible
for their proper custody and use. If a declaration form, whether blank or
completed is lost either from the custody of any selling VAT dealer or from the
purchasing authorised dealer, or in transit, the dealer from whose custody it is
lost or when lost in transit the dealer who despatched it, shall report the loss
to the appropriate assessing authority and shall furnish in respect of one or
more such form(s) so lost, an indemnity bond in Form VAT-B1 to the appropriate
assessing authority for such sum as the said authority may, having regard to the
circumstances of the case fix.
(10)
If the duly completed and signed declaration form is lost by the purchasing
authorised dealer or in transit or from the custody of the selling VAT dealer,
the latter shall obtain a duplicate form from the former. In the absence of such
duplicate form the selling VAT dealer shall not be entitled to the lower rate of
tax under sub-section (2) of section 7.
(11)
Where any purchasing authorised dealer issues to selling VAT dealer duplicate
form referred to in sub-rule (10), he shall give the following certificate in
red ink across the page on all the three copies of the duplicate form and shall
sign the certificate:-
“I
______________________________________ hereby certify that this is the duplicate
of declaration form No. ________ sign ed on ______________ and issued to
____________ who is a registered dealer holding TIN. ____________________”.
(12)
The dealer referred to in sub-rule (6) shall maintain a register in Form VAT-D5
containing accounts of the declaration forms issued to him.
(13)
If any registered dealer closes down his business or his certificate ofregistration is cancelled for any other reason, he shall forthwith furnish part
B of the used declaration forms and surrender in triplicate the unused forms
with him to the appropriate assessing authority and where he fails to furnish or
surrender the forms, these shall be deemed to have been declared invalid from
the date of closure of his business or from the date his certificate of
registration is cancelled, as the case may be:
Provided
that the details of such declarations shall be immediately publicised by
uploading on the website www.haryanatax.com
under the head “VAT – Obsolete
declarations”.
(14)
The dealer shall produce the register prescribed in sub-rule (12) on demand by
any taxing authority not below the rank of Assistant Excise and Taxation
Officer, for inspection.
(15)
The State Government may, by uploading on the website www.haryanatax.com,
declare certain serial number(s), series, design or colour of declaration forms
as obsolete and invalid with effect from a specified date. All the dealers
shall, on or after the date from which the declaration forms are so declared
obsolete and invalid, surrender to the appropriate assessing authority all such
blank
forms
which may be in their possession and obtain in exchange such new forms as may be
substituted for the forms declared obsolete and invalid. A purchasing dealer
shall replace any form, furnished by him to the selling dealer for making
purchase of goods at a lower rate of tax applicable under sub-section (2) of
section 7, before it has been declared obsolete and invalid, with the new form.
(16)
When the declaration in Form VAT-D1 are not available with the appropriate
assessing authority, an authorised dealer may with the prior permission of the
officer incharge of the district, in which his place of business is situated and
in case he has business in more than one district, his head office as declared
under rule 15 is situated, get the said forms self-printed and get them
authenticated by the appropriate assessing authority who shall authenticate each
form by stamping with his official seal and putting his signatures:
Provided
that the officer incharge of a district may, in case of shortage or
non-availability of blank forms in his district, by a general order issue
permission for such period in favour of all or such authorised dealers or class
or classes of dealers registered in his district as may be specified in the
order to get the self-printed forms authenticated by the appropriate assessing
authority. He shall withdraw the order when he finds that the forms printed
under the authority of the State Government are available in sufficient numbers.
(17)
The appropriate assessing authority shall authenticate as many forms as may be
sufficient to meet the requirements for a period of one year or for the period
up to the date of expected supply of the forms printed under the authority of
the State Government whichever is shorter.
(18)
The provisions of sub-rules (1) to (15) shall apply mutatis mutandis in relation
to the forms, accounts and custody of the authenticated forms.
(19)
Notwithstanding anything to the contrary contained in the foregoing provisions
of this rule, a VAT dealer selling goods to an authorised dealer may obtain on a
carbon copy of the tax invoice issued by him, the declaration of the purchasing
authorised dealer in the following form:
“Certified
that *I/we have purchased the goods described in this tax invoice for the
purpose of use *(i) in the manufacture of goods for sale, or *(ii) in the
telecommunications network, or *(iii) in mining, or *(iv) in the generation or
distribution of electricity or any other form of power, or (v) in packing of
goods which have been purchased for either of the aforesaid purposes; and that
*I/we
are
entitled to purchase them on the authority of registration certificate with TIN
…………………. held by *me/us (*Strike out the purpose not
applicable)”, duly signed by him:
Provided
that the selling VAT dealer shall self-authenticate the invoice book(s) he shall
be using for this purpose and he shall in writing send in advance an intimation
to the appropriate assessing authority indicating the series and serial numbers
of such invoice book(s).
(20)
The appropriate assessing authority shall maintain dealer wise account of the
declaration forms issued under sub-rule (6) or authenticated under sub-rule (16)
in Form VAT-G12 and the officer incharge of the district shall maintain a stock
register of the declaration forms in Form VAT-G13.
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