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TMI BlogHaryana Goods and Services Tax (Removal of Difficulties) Order, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Appeal No.3453 of 2002 by M/s.Jind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal 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 petitioners to file an undertaking s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment 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 registration or from the date of publication of this Order in the Official Gazette, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the amendment so made shall not be inconsistent with the provisions of the Act or this Order. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 such discontinuance/closure. (2) Every importer, who submits a return under sub-clause (1) shall submit along with the return, tax payment receipt fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le '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) the value of plant, machinery, equipment and tools brought or received in the local area for use in manufacture or processing of goods, that has been capitalized; except when certificate of registration issued under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 specified in the order or in sub-clause (4) or commits any default in making payment in accordance with the provisions of the Act or this order, the whole of the sum remaining unpaid on the date of such default shall become recoverable at once in lump-sum together with the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Act, 2003 (6 of 2003). 16. The Government shall, while allocating/appropriating the tax collected under the Act for the purposes specified in sub section (1) of section 25, take into consideration the recommendations of the Haryana Trade, Commerce and Industry Development Board constituted under section 26 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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 address of each person of each person (1) (2) (3) (4) (5) Present Postal Address of each Person Extent of interest of each person in the business Signature of each person Name, address signature of witness attesting signature (6) (7) (8) (9) DECLARATION I, ……………………………Son/Wife of………………………….. hereby declare that to the best of my knowledge and belief the information contained in this appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 No.: 3. Name and full address of the importer: 4. Computation of liability to pay tax for the return period-- Goods-- (1) Description of goods forming part of turnover (State the main five only) (i) (ii) (iii) (iv) (v) Item Amount (In Rs.) (2) Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 Rs. (b) Interest Rs. (c) Penalty imposed, if any Rs. Total (A, B and C) Rs. (d) Less amount paid already Rs. (e) Net amount due Rs. You are hereby directed to pay the sum of Rs..……………………… ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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) Treasury Sub Treasury Branch/Subsidiary of the State Bank of India/Scheduled Bank or Any branch thereof. Invoice of Tax etc. paid into and credited under the head of the account "0042-Taxes on Goods and Passengers (1) 106-Tax on entry of Goods into Local Area: (3)- Haryana Tax on Entry of goods into Local Area" under the Haryana Tax on Entry of goods into Local Areas Act, 2008 (8 of 2008). By whom Tendered Name, address of the person with R.C./license No. on whose behalf money is paid Paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llip;……………………… *Assessing Authority/Circle In - charge…………………………………………… Signature of the importer Treasury Accountant Sub-Treasury Officer Agent of the Branch/Subsidiary of the State Bank of India/Scheduled bank or branch thereof Amount received…………………………………… Seal of assessing Authority/circle in-charge Treasurer Stamp of the Treasury/Bank Officer Sub-Treasury Officer Treasurer State Bank of India/Scheduled bank or branch thereof *Not required to be signed by the Entry Tax Clerk/assessing authority in case of voluntary payment by an importer or depositor. Part B: To be returned 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay any sum due under the Act, be caused by reason of any person acting under or for him/them, then this obligation shall be void and be of no effect, otherwise the same shall be and remain in full force and effect and it is hereby further agreed that the in event of the death/partition/disruption/dissolution/winding up or the final cessation of the liability under the Act or the ROD issued thereunder of the above bounden, this bound, shall remain with the aforesaid authority for recovering any sum that may be payable by the above bounden or any loss, cost or expenses that may have been sustained, incurred on insolvency of the above bounden his/their heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bounden's death/partition/disruption/ dissolution/winding up or final cessation of his/their liability under the Act or the ROD issued thereunder. Provided always that without prejudice to any other right or remedy for recovering any sum due under the Act or loss or damage as aforesaid, it shall be open to the Government to recover the amount payable under this bond as arrears of land revenue. In witness whereof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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