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  • Uttarakhand VAT

    The Uttarakhand Value Added Tax Act, 2005, which forms the legal framework of regulations governing regulating VAT in Uttarakhand came into force from October 1st, 2005. According to reports, Uttarakhand government collects over Rs.3500 crores from the implementation of VAT across the state. The Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and the The Uttaranchal Value Added Tax Act,2005 have been repealed following implementation of the Uttarakhand Value Added Tax Act, 2005.

    Uttarakhand VAT Rates:

    The tax to be paid will be levied on a dealer’s turnover at rates not above the maximum rate listed under section 15 of the Central Sales Tax Act, 1956 vis-a-vis declared goods.

    The following list of items are exempt from VAT under Schedule I

    • Agricultural implements
    • Aquatic feed
    • Cattle fodder
    • Chhilka
    • Deoiled rice polish
    • Wheat bran
    • Balanced poultry feed
    • Rice husk
    • Bamboo
    • Baskets
    • Cotton and silk yarns

    Tax is payable on the following goods at 1% at every point of sale under Section IIA

    • Gold
    • Silver
    • Platinum
    • Precious metals
    • Gold articles
    • Pulses
    • Textiles

    Tax is payable on the following goods at 5% at every point of sale under Section IIB

    • Acids
    • Copyright
    • Patent
    • Utensils
    • Metal castings
    • All types of yarn
    • Bitumen
    • Castor oil

    Under Schedule IIC, the following rates are applicable

    • Molasses at 20%
    • Lottery tickets at 32.5%
    • Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%

    Under Schedule III, the following rates are applicable

    • Spirits of all kinds at 32.5%
    • Natural gas at 20%
    • Aviation turbine fuel at 20%

    Under Schedule IV, rifles, pistol and ammunition are exempt provided an officer certifies that the goods are being sold to Armed Force members. No tax is, therefore, payable on the purchase or sale of goods under Schedule I. For goods 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 required forms for registered are available online. The forms have to be downloaded and submitted online for registration. All important details such as name, address, PAN and so forth for successful registration.

    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

    These forms can be downloaded from Government of Uttarakhand website.

    Uttarakhand VAT Return e-Filing and Payment:

    The e-return forms have to be downloaded from the official website of commercial tax department of government of Uttarakhand. All the required details have to be filled in and submitted.

    Frequently Asked Questions:

    1. When did Uttarakhand Value Added Tax Act come into force?

      The Uttarakhand Value Added Tax Act came into effect in October 2005.

    2. What are the items which are exempt under Uttarakhand Value Added Tax Act?

      The following list of items are exempt from VAT under Schedule I

      • Agricultural implements
      • Aquatic feed
      • Cattle fodder
      • Chhilka
      • Deoiled rice polish
      • Wheat bran
      • Balanced poultry feed
      • Rice husk
      • Bamboo
      • Baskets
      • Cotton and silk yarns
    3. What are the applicable interest rates under Schedule IIC ?

      The following rates are applicable under Schedule IIC

      • Molasses at 20%
      • Lottery tickets at 32.5%
      • Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%
    4. What is Form 6 used for under the Uttarakhand Value Added Tax Act?

      Form 6 is used as challan for VAT payment

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