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Commercial Tax Uttarakhand

Uttarakhand is a popular state in the north of India which is crossed by the Himalayas and is known for Hindu pilgrimage sites. Also, it is known for the natural environment of the Himalayas, the Bhabhar and the Terai. And with regards to the Commercial tax department, it is a commissionerate function under the Finance Department of Government of Uttarakhand. This department is headed by the Tax Commissioner. Besides, the Commercial tax department is completely responsible for administering the requisite act and the corresponding rules.

Automation of Commercial Tax department, Uttarakhand

To replace the cumbersome manual systems with citizen-centric, service-oriented processes, plus to establish a certain degree of standardization with respect to Commercial Tax (CT) administration, the department carried out a comprehensive automation drive as a Mission Mode Project under the National e-Governance Plan of Government of India. Therefore, the State Centre of National Informatics Centre was appointed as the nodal agency for application software development and providing technical assistance in setting up the necessary infrastructure for launching the e-Services. Hence, the automation has resulted in transparency, convenience and cost effectiveness.

Following are the Taxation Acts

  • The Uttarakhand Value Added Tax Act, 2005

  • The Central Sales Tax, 1956

  • The Uttarakhand Tax on Entry of Goods into local Areas Act, 2008

  • Uttarakhand (Uttar Pradesh Taxation and Land Revenue Laws Act, 1975 Adoption and Modification order 2002)

What are activities of Commercial Tax Commissionerate in Uttarakhand?

  • Acceptance of return and challans

  • Refunds

  • Appeal

  • Issue of Statutory forms and other forms

  • Enforcement and recovery of taxes

  • Assessment and Tax Audit

Uttarakhand Commercial Tax Department Contact

Commissioner,

Commercial Tax Department,

23, Laxmi road, Dalanwala,

Dehradun- 248001

Uttarakhand@comtax-ct-uk@nic.in

comtax.uk.gov.in

About Uttarakhand VAT (Value Added Services)

The Uttarakhand Value added Tax, 2005 forms the legal framework of regulations governing regulating VAT in Uttarakhand. It came into force from 1st October 2005. As per reports, the Uttarakhand government collects over Rs. 3500 crores because of implementation of VAT across the state.

Uttarakhand VAT rates

The tax paid is levied on dealer’s turnover where rates not above the maximum rate is listed under section 15 of the Central Sales Act, 1956 vis-a-vis declared goods. However, the following list of items are exempted from VAT under Schedule I. Since the list is huge, few of the items are listed:

  • Chhilka

  • Agricultural implements

  • Cotton and silk yarns

  • Bamboo

  • Baskets

  • Aquatic feed

  • De-oiled rice polish

  • Balanced poultry feed

  • Cattle fodder

  • Wheat bran

But, on the following goods the tax is payable at 5% at every point of sale under section IIB.

  • Castor oil

  • Acids

  • Bitumen

  • Patent

  • Utensils

  • All types of yarn

  • Metal castings

The following rates are applicable under schedule IIC

  • Aviation turbine fuel 20%

  • Spirits of all kinds at 32.5%

  • Natural gas at 20%

Also, under schedule IV, rifles pistol and ammunition are exempt, provided that the goods are sold to Armed Force members. Therefore, no tax is payable on the purchase or sale of goods under Schedule I. Besides, the goods that are listed under schedule II (A), the rate of tax is 1% and 5% for goods specified in Schedule II (B).

Uttarakhand VAT (Commercial Tax) registration

The forms are available online and have to be downloaded and submitted online for registration.

Following are the Uttarakhand VAT forms

  • Form 1: Application for registration

  • Form 1B: Certificate of registration (renewal)

  • Form 1C: Application of registration of casual dealer

  • Form 18: Submitted by transporters carrying goods

  • Form 19: Form of certificate for import

  • Form 22: Composition of tax under section 7

  • Form 6: Challan for VAT payment

  • Form 4: Annual return of purchases and sales turnover

  • Form 9: Application for recognition certificate

  • Form 8: Tax deducted under section 35

Uttarakhand VAT Return e-filing and payment

You can download the e-return forms from the official website of commercial tax department of Uttarakhand. Post which the required details have to be filled and submitted.

Frequently Asked Questions

When did Uttarakhand Value Added Tax come into force?

The Uttarakhand Value Added Tax (VAT) came into force in October 2005.

What are the interest rates applicable under Schedule IIC?

The following are the interest rates available under schedule IIC

  • Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%

  • Lottery tickets at 32.5%

  • Molasses at 20%

What are the items that are exempted under Uttarakhand Value Added Tax Act?

Following list of items are exempted from VAT under schedule I:

  • Chhilka

  • Agricultural implements

  • Cotton and silk yarns

  • Bamboo

  • Baskets

  • Aquatic feed

  • De-oiled rice polish

  • Balanced poultry feed

  • Cattle fodder

  • Wheat bran

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