Haryana Vat

Online Vat Return System In Haryana

2015-09-17T20:27:00.002+05:30

Friends, Haryana has started to accept only Online Vat Returns. Manual returns have been rejected by Haryana Government and issued orders to submit their return through only online system for the Quarter 1st of the year 2015-16.

In the online system, data of return is prepared in Standard Excel based Templates and generated a XML file through validation link available in Free Utility provided by Government.

The official website is www.haryanatax.gov.in. The Utility Return latest version 0.0.7 released on 9th September 2015. Please download latest utility for filing returns.

All forms regarding purchases and sales are available in above utility and successful in generating XML file.

5% Vat on Declared Goods

2011-04-22T07:47:00.001+05:30

Notification has been issued on 19the April, 2011 which is given as under :-

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 19 th April , 2011

No. S.O. 40 /H.A.6/2003/S.7/2011. - In exercise of the powers conferred by subclause (ii) of clause (a) of sub-section (1) of section 7 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), the Governor of Haryana hereby directs that tax payable by a dealer on sale of ‘declared goods’ specified in section 14 of Central Sales Tax Act, 1956 ( 74 of 1956) shall be calculated at the rate of five per cent with immediate effect.

RAMENDRA JAKHU,

Financial Commissioner and Principal Secretary

to Government, Haryana, Excise and Taxation Department.

No Input Vat on Purchase of Diesel and Fuel in Punjab & Haryana

2010-10-18T07:22:00.000+05:30

Recently we have also tried to take input vat on purchase of Diesel for Generator. But it was disallowed by the Haryana Government. Now, final decision has been done that no input vat will be allowed on purchase of diesel for Generator etc. in Punjab & Haryana High Court.

No Input Tax Credit under PVAT Act on Purchase of Diesel used for captive generation of electric power -Punjab and Haryana High court.

The Honourable Punjab and Haryana High court has held in an important decision in the case of State of Punjab & others. Vs. M/s Malwa Cotton & Spinning Mills Ltd. (decided on 24/08/2010) reversing the decision of the Punjab VAT Tribunal that no input tax credit will be available on the purchase of Diesel used in generation of electric power for captive use in the factory under clause (i) of section 13(5).

Considering the two clauses i.e. clause (b) and (i) of section 13(5), the court held as follows:

"We have heard learned counsel for the parties.

It will be appropriate to reproduce the statutory Provisions dealing with matter i.e. section 13(5) of the Act, which reads as under-:

(5) A taxable person under this Section shall not qualify for input tax credit in respect of the tax paid on purchase of

(b) Petrol, diesel, aviation turbine fuel, liquefied petroleum gas and condensed natural gas, unless the taxable person is in the business of selling such products.

(d) ………………..

(e to h) …………………..

i) “Goods used in generation, distribution and transmission of electrical energy unless such generation, distribution and transmissionof electrical energy is for captive consumption in which case, it would be allowed subject to the provisions of sub Section (4) of this Section.”

A perusal of above section clearly shows that diesel is an item on which input tax credit is not available unless as provided under clause (b). In view of such express provision, resort could not be had to clause (i). It is settled principle of law that an express and special provision excludes a general provision."

Now after the above judgment no Input Tax credit will be available on purchase of diesel used for captive generation of electric power. The said Judgment is reproduced here below for ready reference:

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.

VAT Revision No.8 of 2010 (O&M)

Date of decision: 24.8.2010

State of Punjab & others. -----Petitioners. Vs. M/s Malwa Cotton & Spinning Mills Ltd. -----Respondent

CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL

Present:-

Mr. Piyush Kant Jain, Addl.A.G., Punjab for the petitioners.

Mr. K.L. Goyal, Sr. Advocate with Mr. Sandeep Goyal, Advocate for the respondent.

ADARSH KUMAR GOEL, J.

1. This petition has been filed under Section 68(1) of the Punjab Value Added Tax Act, 2005 (for short, “the Act”) against order dated 24.5.2006 read with order dated 23.1.2009 passed by the VAT Tribunal, Punjab, proposing to raise following substantial questions of law:-

“i) Whether the order passed by the Excise and Taxation Commissioner is sustainable in law?

ii) Whether the respondent is entitled to ITC on the purchase of diesel used in the generation of electrical energy for captive consumption especially when the word diesel has been specifically/specially mentioned in clause (b) of Section 13(5) and excluded from Section 13 (4) of the Act? VAT Revision No.8 of 2010

iii) Whether learned Tribunal has misinterpreted the provisions of Section 13 (4), 13 (5), and 13 (5) (i) of the Act?

iv) Whether the order dated 24.5.2006 passed by learned Tribunal is sustainable in law under the facts and circumstances of the case?

v) Whether the respondent is entitled to ITC on the purchase of diesel at the rate prescribed in section 13 (4) of VAT Act especially when the word “Diesel” is not mentioned in it?

2. The assessee is a registered dealer under the provisions of the Act. The assessee made application under Section 85 of the Act(which is in the nature of advance ruling), seeking determination of question whether Input Tax Credit paid on purchase of diesel used in generation of electric power for captive use in the factory of the assessee company was available under Section 13(5)(i) of the Act. The Excise and Taxation Commissioner determined the question against the respondent and held that input tax credit could not be payable in respect of tax paid on purchase of diesel used in generation of electric power for captive use in the factory of the assessee. The Commissioner after referring to above provision, held as under:-

“..........This clause is a general Clause (b) of sub Section 5 which debars availability of ITC on petrol, diesel etc. except to a person who is in the business of selling these items. Clause (i) is not a non obstantive Clause that could overrule Clause (b) of sub Section 5. Had the intention been to allow ITC of petrol, diesel etc. when used for captive generation power, these items could well have been included in sub Section (4) itself.”

3. This view has been set aside by the Tribunal. The Tribunal reversing the said view held as under:-

“The case of the Appellant Company stands fully covered by the provisions of Clause (i) of sub Section (5) of Section 13 as it is utilizing diesel in the manufacture of electricity generation which is captively used in its factory for the manufacture of taxable goods. The company is entitled to claim tax credit in respect thereof. The rate of tax credit available to the company will not be even governed by the provisions of sub Section (4) as the goods are not covered under this sub Section. The company will be entitled to the tax credit at full rate as prescribed under the law/rules. The order of the Excise and taxation Commissioner holding that the Appellant Company is not entitled to the input tax credit under Clause (i) of sub Section (5) of Section 13 of the Act, cannot be sustained and is set aside.”

4. It will be appropriate to reproduce the statutory provisions dealing with the matter i.e. Section 13(5) of the Act, which reads as under:-

“(5) A taxable person under this Section shall not qualify for input tax credit in respect of the tax paid on purchase of

(b) Petrol, diesel, aviation turbine fuel, liquefied petroleum gas and condensed natural gas, unless the taxable person is in the business of selling such products.

(d) ………………..

(e to h) …………………..

5. A perusal of above section clearly shows that diesel is an item on which input tax credit is not available unless as provided under clause (b). In view of such express provision, resort could not be had to clause (i). It is settled principle of law that an express and special provision excludes a general provision.

Generalia specialibus non derogant is an accepted principle with certain exceptions. In J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. State of U.P. and other AIR 1961 SC 1170, it was observed:-

“9...........The rule that general provisions should yield to specific provisions is not an arbitrary principle made by lawyers and judges but springs from the common understanding of men and women that when the same person gives two directions one covering a large number of matters in general and another to only some of them his intention is that these latter directions should prevail as regards these while as regards all the rest the earlier direction should have effect. In Pretty v. Solly, (1859-53 ER 1032) quoted in Craies on Statute Law at p. 206, 6th Edition) Romilly, M. R., mentioned the rule thus :- "The rule is that whenever there is a particular enactment and a general enactment in the same statute and the latter, taken in its most comprehensive sense, would overrule the former, the particular enactment must be operative, and the general enactment must be taken to affect only the other parts of the statute to which it may properly apply."

The rule has been applied as between different provisions of the same statute in numerous cases some of which only need be mentioned : De Winton v. Brecon, 1858 28 LJ Ch 598, Churchill v. Crease, (1828) 5 Bing 177, United States v. Chase, (1889) 135 US 255, and Carroll v. Greenwich Ins. Co., (1905) 199 U. S. 401.”

6. Again in The U. P. State Electricity Board and another v. Hari Shanker Jain and others 1978(4) SCC 16, it was observed:-

“9. The reason for the rule that a general provision should yield to a specific provision in this: In passing a Special Act, Parliament devotes its entire consideration to a particular subject. When a General Act is subsequently passed, it is logical to presume that Parliament has not repealed or modified the former Special Act unless it appears that the Special Act again received consideration from Parliament. Vide London and Blackwall Railway v. Limehouse District Board of Works (1856) 26 LJ ch 164 :69 ER 1048) and Thorpe v. Adams (1871) 6 CP 125 ), In J. K. Cotton Spinning Weaving Mills Co. Ltd. v. State of Uttar Pradesh (AIR 1961 SC 1170), this Court observed (at p. 1174):

"The rule that general provisions should yield to specific provisions is not an arbitrary principle made by lawyers and judges but springs from the common understanding of men and women that when the same person gives two directions one covering a large number of matters in general and another to only some of them his intention is that these latter directions should prevail as regards these while as regards all the rest the earlier direction should have effect."

8. In view of express provision in clause (b), we are unable to accept the view taken by the Tribunal that clause (i) will apply. The questions are, thus, answered in favour of the revenue and against the assessee.

9. The petition is disposed of.

(ADARSH KUMAR GOEL)

JUDGE

(AJAY KUMAR MITTAL )

JUDGE

Vat C-4 for Haryana in Excel Format

2010-10-17T16:09:00.000+05:30

Yes, Haryana Vat C-4 is now available in Excel Format. It is easy in use with auto Total, Vat Percentage and Auto item serial Number etc. Only white cells are editable. Download is free and use. In case any difficulty, use comments for query on this post

Download Free Vat C-4 format in Excel

Central Tax Act 1956 in PDF Format

2010-06-24T22:48:00.001+05:30

Use zoom in button to enlarge the text

Central Tax Act 1956 in PDF

Form (C form,E1 form, E11 form, H form and F form) Correctness

2010-06-21T08:05:00.005+05:30

Now, forms correctness can be checked, If you have any form C form, E1 form, E11 form, H form and F form and you want to check it's validity, It is easy through below link.

Click Here and Accept the agreement to view the form

Know Your CST Number

2010-06-21T07:56:00.006+05:30

Any CST Number in India can be confirmed through below link. Initially, you have to enter your state and then Your CST Number , In this way CST Number can be confirmed.

Click Here and Accept the agreement to view the form

Search By Tin Number

2010-06-21T07:53:00.005+05:30

Know your TIN Number , Tax Index Number can be confirmed through below Link. In case you have any tin number and you are not confirmed it's correctness, It can be confirmed through below Link

Click Here and Accept the agreement to view the form

Haryana Vat Rates

2010-06-20T13:05:00.001+05:30

Haryana Vat Rate can be viewed in detail below. Devote your some time and know regarding all. In case unreadable text , you may use Zoom In button for best view.

Haryana Vat Rate of Tax

CST Act Amended Up to Act 2005

2010-06-20T12:32:00.003+05:30

List of Declared Goods and Restrictions their on of States are available in this act

CST Act Amended Up to Act of 2005

Haryana Vat Act 2003 Original

2010-06-20T12:23:00.001+05:30

Vat Act Original

Haryana Vat Rate increased from 4% to 5%

2010-02-15T20:31:00.003+05:30

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 15 Feb. , 2010

No. S.O. /H.A.6/2003/S.7/2010. -- In exercise of the powers conferred by subclause(iii) of clause (a) sub-section (1) of section 7 of the Haryana Value Added TaxAct, 2003 (Act 6 of 2003), the Governor of Haryana hereby directs that tax payable by aValue Added Tax dealer on sale of goods specified in Schedules ‘C’ from Serial No. 1 to101 shall be calculated at the rate of five per cent with immediate effect.

AMENDRA JAKHU,

Financial Commissioner and Principal Secretary

to Government Haryana, Excise and Taxation Department.

Order of Clarification-M/s Kirtiman Cements & Packaging Industries Ltd. , Manakpur Industrial Area, Jagadhari

2010-01-20T08:25:00.000+05:30

ORDER OF CLARIFICATION MADE BY SHRI RAMENDRA JAKHU,

FINANCIAL COMMISSIONER & PRINCIPAL SECRETARY,

GOVERNMENT OF HARYANA, EXCISE AND TAXATION

DEPARTMENT, UNDER SECTION 56(3) OF THE

HARYANA VALUE ADDED TAX ACT, 2003

Queriest: M/s Kirtiman Cements & Packaging Industries Ltd. ,

Manakpur Industrial Area, Jagadhari holding TIN No.

06631616453

M/s Kirtiman Cements & Packaging Industries Ltd., Manakpur

Industrial Area, Jagadhari, holding TiN No. 06631616453 is engaged

in manufacture and sale of HDPE bags and HDPE fabrics and has

sought clarification as to the tax liability if any on HDPE fabrics sold

by them, and if so, the rate of tax leviable under the Haryana VAT Act.

The applicant has further explained that theirs’ is a newly established

unit and they are charging VAT @ 4% on HDPE/LLDP fabrics

manufactured and sold by them whereas similar units operating in

the state are not charging any tax on such fabric manufactured and

sold by them. As per sub entry 133 and 134of entry 102 of Schedule

‘C’ of the Haryana VAT Act Linear Low Density Polyethylene(LLDPE)

and Low Density Polyethylene (LDPE) and High Density Polyethylene

(HDPE) attract VAT @ 4% being covered under “Industrial inputs

and packing materials”. Tariff item given against these products viz

LLDPE, LDPE and HDPE are 3901:10:00 and 3901:20:00 and, as per

the Central Excise Tariffs , Tariff item No. 3901:10:00 and 3902:20:00

pertain to polymers of Ethylene and propylene in primary forms and

hence the entries LLDPE , LDPE and HDPE pertain to polymers of

Ethylene and polymers of Propylene in primary forms and hence the

aforesaid entries signify of granules of LLDPE,LDPE and HDPE

whereas the applicant unit is manufacturing fabrics from such

granules and thus the products manufactured and sold by them are

not in primary form and hence not covered under sub-entry 133 and

134 of entry 102 of Schedule ‘C’ explained above. Since, as explained

by the applicant, some of the units are not charging VAT on the

HDPE and LDPE fabrics manufactured and sold by them, it needs to

be examined whether these products are covered under Schedule’B’ of

the Haryana VAT Act. Relevant entries in Schedule ‘B’ of Haryana

VAT Act for that purpose are entry 51 to 53 of the Schedule. Entry

51 of the Schedule includes “all varieties of cotton, woolen or

silken textiles including rayon, artificial silk or nylon but not

including such carpets, druggets, woolen durrees, cotton floor

durrees, rugs and all varieties of dryer felts on which additional

excise duty in lieu of sales tax is not levied”. Thus, entry 51 of

Schedule’B’ pertains to woolen and silken textiles including rayon,

artificial silk or nylon. Only HDPE and LDPE fabrics are not covered

under this entry. Entry 52 of Schedule’B’ covers “all varieties of

textiles covered by item 51 on which knitting and embroidery

work has been done provided additional excise duty in lieu of

sales tax is levied on them”. Thus the products manufactured by

the applicant firm are not covered under entry 52 as well. Entry 53

of Schedule ‘B’ includes “such varieties of canvas cloth tarpaulins

and similar other products manufactured with cloth as base as

are manufactured in textile mills, powerloom factories and

processing factories ( but not including transmission belts)

provided additional excise duty in lieu of sales tax is levied on

them”. However, the products manufactured by the applicant firm do

not have cloth as base and hence are not covered under entry 53 of

Schedule’B’ as well. From the facts discussed above, it is clear that

the products manufactured by the applicant firm are neither covered

under Schedule ‘C’ of the Haryana VAT Act nor under Schedule ‘B’ of

the Haryana VAT Act and hence are unclassified goods liable to be

taxed @ 12.5%.

Matter is clarified accordingly.

(RAMENDRA JAKHU)

Chandigarh Financial Commissioner & Principal Secretary

Dated: to Govt. Haryana, Excise and Taxation Department.

Issued vide letter no. 1713-1715/ST-1,Dated 10/12/2009

Haryana Vat Forms In Excel Format

2009-12-26T07:56:00.004+05:30

Friends

All Haryana Vat forms R1, R2, LP1 to LP8, LS1 to LS10 and challan forms in excel format can be downloaded from here.

Download All forms (Click Here)

Return to Main Blog Click Here .

Haryana Vat form ST-38

2009-12-17T19:44:00.005+05:30

Excel based form ST38 for Haryana is given as under :

Click here to download

Excel sheet is protected but you can unprotect it . There is no password for unprotect it.

First Discussion Paper on Goods & Service Tax In India

2009-12-17T12:29:00.004+05:30

To read more regarding First Discussion Paper on Goods & Service Tax In India click below link.

Click Here

First Discussion Paper on Goods and Services Tax in India has been prepared by the Empowered Committee of State Finance Ministers and was released by the Union Finance Minister, Sh. Pranab Mukherjee, in his meeting with the State Finance Ministers, on November 10, 2009, in New Delhi. A copy of the same has been uploaded on official website of the department www.haryanatax.com. All stake holders, viz representatives from trade, industry as well as tax consultants are requested to give their suggestions, if any, in response to the aforesaid Discussion Paper. Suggestions may be sent on the e-mail address - mail@haryanatax.com.

Pay VAT/CST online for Haryana Resident

2009-09-24T21:50:00.004+05:30

Friends

Now you can pay Vat /CST in Haryana on line . To pay it the following details are reburied.

Your Account should be in State Bank of India.
You should have Transaction rights in Bank.
Enough, You can pay Vat/Cst through this Link Click Here (further Choose e-challan link)

Regarding Income Tax Calculators /Softwares Click here

Hardware Related-Notification No. SO. 77/H.A. 6/2003/S. 59/2009,dated 25/08/2009

2009-09-07T19:26:00.001+05:30

Friends

Notification regarding amendment- Reduction of Rate of VAT Rate onHardwares of Iron and Steel such as Eldrops, Latches etc.( No. SO. 77/H.A. 6/2003/S. 59/2009,dated 25/08/2009)

Click here to view(English) / (Hindi)

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

The 25th August, 2009

No. SO. 77/H.A. 6/2003/S. 59/2009. - In exercise of the powers conferred

by sub-section (1) of section 59 of the Haryana Value Added Tax Act, 2003 (Act 6 of

2003), and with reference to Haryana Government, Excise and Taxation Department,

notification No. Web. 3/H.A. 6/2003/S. 59/2009, dated the 4th August, 2009, the

Governor of Haryana hereby makes the following amendment in Schedule C appended to

the said Act, namely :-

Amendment

In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), in

Schedule C, under columns 1 and 2, after serial number 34 and entry thereagainst,

the following serial number and entry thereagainst shall be inserted, namely : -

1 2

_______________________________________________________

“34 A Hardware of iron and steel such as al drops, latches,

handles, hinges, door-springs and door-stoppers

whether polished, enameled or plated”.

_______________________________________________________

Ramendra Jakhu

Financial Commissioner and Principal Secretary

to Government, Haryana, Excise and Taxation Department.

Haryana Vat Forms

2009-09-07T07:53:00.002+05:30

Friends,

All Haryana Vat forms can be downloaded here , When you found that the required

form is not available below , Click Here

A1 with Annexures D3 (same as ST-38) R4 R12 A2 with Annexures G1 to G16 R4A T1 to T6 A3,A5 M1 to M4 R5 STR-34 A4 N1 to N5 R6 Schedule -I B1 to B3 R1with Annexures R7 with Annexures Schedule - II C1 to C4 R2 R8 to R10 D1,D2,D4,D5 R3 R11

Forms under Haryana Value Added Tax Rules, 2003 (.PDF For Actual Use, these forms may be printed on Legal Size paper)

A1 with Annexures	D3 (same as ST-38)	R4	R12
A2 with Annexures	G1 to G16	R4A	T1 to T6
A3,A5	M1 to M4	R5	STR-34
A4	N1 to N5	R6	Schedule -I
B1 to B3	R1with LP & LS forms	R7 with Annexures	Schedule - II
C1 to C4	R2	R8 to R10
D1,D2,D4,D5	R3	R11

Rates of Haryana Taxes

2009-09-07T07:24:00.002+05:30

Friends,

Haryana vat rates are given as under, Click and check your all products for getting correct information.

Rates of Vat (24 Pages In PDF format)

Haryana Vat information

2009-09-01T08:20:00.001+05:30

Friends,

Vat relating to Haryana will be given at this blog .

Visit at www.haryanatax.com