Uttarakhand Cess Rules, 2016
No: 191/2016/17(120) 27(8)/2014 Dated: Mar, 02 2016
Uttarakhand Cess Rules, 2016
No. 191/2016/17(120) 27(8)/2014, dated 2.3.2016. - In exercise of the powers conferred by Section 9 of the Uttarakhand Cess Act, 2015 read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act No. 1 of 1904)(as applicable in Uttarakhand), and without any adverse affect to mutatis mutandis applicability of other Rules of Uttarakhand Value Added Tax Rules, 2005, the Governor is pleased to make the following rules to carry out the purposes of the said Act -
CHAPTER I
Preliminary
1. Short title and commencement. - (1) These rules may be called the Uttarakhand Cess Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions. - In these rules, unless the context otherwise requires -
(a) "Act" means the Uttarakhand Cess Act, 2015.
(b) "Form" means the Forms annexed to these rules.
(c) All other words and expressions used in these rules but not defined in the Act or these Rules, shall have the meanings respectively assigned to them in those Acts.
CHAPTER II
Submission of Returns
3. Submission of Returns. - (1) Every dealer liable to pay cess, shall submit to the Assessing Authority a monthly return of his turnover in Form CESS-I, before the expiry of the next succeeding month.
Provided that the Assessing Authority may, for adequate reasons to be recorded in writing, extend the time for filing such return.
(2) In addition to the monthly return as prescribed in sub-rule (1), every dealer shall also submit to the Assessing Authority, an annual return of his turnover in Form CESS-II, on or before December 31 in the succeeding assessment year.
(3) Before submitting the return under this rule the dealer shall, in the manner laid down in these rules, deposit the total Cess due under the Act on the turnover of sales disclosed in the return and shall submit to the Assessing Authority, along with the return, the proof of payment of Cess by e-payment or otherwise for the amount so deposited.
(4) Every dealer liable to file a revised return for any CESS period under the provisions of Section 23 of the Uttarakhand Value Added Tax Act, 2005, shall submit within three months of the time prescribed for submitting the respective return, the revised return duly marked with red ink as "Revised Return for the month ending ................"(mentioning the necessary date) and duly signed by the person authorized under this rule to sign the return.
(5) Every dealer shall include the turnover of all branches of business in Uttarakhand in the return submitted for the principal place of business.
(6) Every return under these rules shall be signed and verified by the person authorized to sign the application for registration or in his absence by some person duly authorized by him in this behalf.