Punjab Value Added Tax (Second Amendment) Rules, 2012

No.G.S.R./32/P.A.8/2005/S.70/Amd.(43)/2012-In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other, powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:-

1 (1) These rules may be called the Punjab Value Added Tax (Second Amendment) Rules, 2012.

(2) They shall come into force on and with effect from the date of their publication in the Official Gazette.

2 In the Punjab Value Added Tax Rules, 2005, in rule 37,for sub-rule (2), the following shall be substituted namely:-

"(2)Eighty Nine percent of the payments, payable under the Act or these rules, shall be made in the Challan Form VAT-2 and the eleven percent of such payments shall be made in Form VAT-2A. These Forms shall be available free of cost at the office of the District Excise and Taxation Officers."

C.S. Shrivastava

Financial Commissioner, Taxation and

Secretary to Government of Punjab.

Department of Excise and Taxation


  FORM VAT-2

[ See rule 3,28, 32,37 & 46   ]

CHALLAN

A

( To be retained by Bank )

 

Invoice of Tax paid into Treasury/Sub Treasury/ Branch of State Bank of India/ State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account “0040-Taxes on Sales, Trade etc. – 102 State VAT”.

 

District :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period                          From :

 

 

/

 

 

/

2

0

 

 

To:

 

 

/

 

 

/

2

0

 

 

 

 

Last date of Payment :

 

 

/

 

 

/

2

0

 

 

 

 

1. By whom tendered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Name of the person:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete Address :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VRN/TRN :

 

 

 

 

 

 

 

 

 

 

 

 

Demand/Disposal No.:

 

 

 

 

 

 

 

 

 

(a) Voluntary Tax VAT/TOT/

      Advance Tax

Rs.

 

 

 

 

 

 

 

 

 

(b) Additional Demand :

Rs.

 

 

 

 

 

 

 

 

 

(c) Penalty U/s :

Rs.

 

 

 

 

 

 

 

 

 

(d) Interest :

Rs.

 

 

 

 

 

 

 

 

 

(e) Other deposits :

     (Please specify)

Rs.

 

 

 

 

 

 

 

 

 

(f) TOTAL IN FIGURES :

Rs.

 

 

 

 

 

 

 

 

 

(g) 89% of the amount of 2 (f)

Rs.

 

 

 

 

 

 

 

 

 

(h) Additional tax payable under
      section 8-B

 

 

 

 

 

 

 

 

 

 

(i) 80% of the amount at 2 (h) above

 

 

 

 

 

 

 

 

 

 

(j) Total amount deposited 2(g) +
     2(i) (IN FIGURES)

 

 

 

 

 

 

 

 

 

 

(k) TOTAL AMOUNT DEPOSITED IN WORDS "0040-Taxes on sales, Trade etc-102 State VAT"

Rs.

 

 

 

 

 

 

 

 

 

(l) PMF: 11% of 2(f) credited in account  of PMF

 

 

 

 

 

 

 

 

 

(m) PIMF: 20% of 2(h) credited in account of PMIDF

 

 

 

 

 

 

 

 

 

TOTAL TAX IN FIGURES

 

 

 

 

 

 

 

 

 

Total of (Treasury) 2(g) +2 (i)

VAT 11% 2(i) PMF

Additional Tax 20% PIMF 2 (m)

Grand Total

 

 

 

 

TOTAL TAX IN WORDS

 

 

Certified that all the particulars given above are correct.

Signature of depositor. (Designated Officer)

Seal of Designated Officer

FOR USE IN BANK/TREASURY

Received the sum of Rupees on account of:-

 

Total A  2(g) +2 (i)

 

VAT 11%  B 2(l) PMF

 

Additional Tax 20% C PIMF 2 (m)

 

Grand Total

 

 

 

 

A  Account “0040-Taxes on Sales, Trade etc. –102 State VAT”.

 

B  Credited under the Account of Punjab Municipal Fund.

 

C   Credited under the Account of PMIDF.

 

 

Stamp of Treasury / Treasury Officer /

Agent, State Bank of India /

Sub-Treasury Officer /

Manager, State Bank of Patiala.

                                                                                                                      or

Any other authorized bank


  FORM VAT-2

[ See rule 3,28, 32,37 & 46   ]

CHALLAN

B

( To be retained in the Treasury )

 

Invoice of Tax paid into Treasury/Sub Treasury/ Branch of State Bank of India/ State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account “0040-Taxes on Sales, Trade etc. – 102 State VAT”.

 

District :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period                          From :

 

 

/

 

 

/

2

0

 

 

To:

 

 

/

 

 

/

2

0

 

 

 

 

Last date of Payment :

 

 

/

 

 

/

2

0

 

 

 

 

1. By whom tendered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Name of the person:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete Address :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VRN/TRN :

 

 

 

 

 

 

 

 

 

 

 

 

Demand/Disposal No.:

 

 

 

 

 

 

 

 

 

(a) Voluntary Tax VAT/TOT/

      Advance Tax

Rs.

 

 

 

 

 

 

 

 

 

(b) Additional Demand :

Rs.

 

 

 

 

 

 

 

 

 

(c) Penalty U/s :

Rs.

 

 

 

 

 

 

 

 

 

(d) Interest :

Rs.

 

 

 

 

 

 

 

 

 

(e) Other deposits :

     (Please specify)

Rs.

 

 

 

 

 

 

 

 

 

(f) TOTAL IN FIGURES :

Rs.

 

 

 

 

 

 

 

 

 

(g) 89% of the amount of 2 (f)

Rs.

 

 

 

 

 

 

 

 

 

(h) Additional tax payable under
      section 8-B

 

 

 

 

 

 

 

 

 

 

(i) 80% of the amount at 2 (h) above

 

 

 

 

 

 

 

 

 

 

(j) Total amount deposited 2(g) +
     2(i) (IN FIGURES)

 

 

 

 

 

 

 

 

 

 

(k) TOTAL AMOUNT DEPOSITED IN WORDS "0040-Taxes on sales, Trade etc-102 State VAT"

Rs.

 

 

 

 

 

 

 

 

 

(l) PMF: 11% of 2(f) credited in account  of PMF

 

 

 

 

 

 

 

 

 

(m) PIMF: 20% of 2(h) credited in account of PMIDF

 

 

 

 

 

 

 

 

 

TOTAL TAX IN FIGURES

 

 

 

 

 

 

 

 

 

Total of (Treasury) 2(g) +2 (i)

VAT 11% 2(i) PMF

Additional Tax 20% PIMF 2 (m)

Grand Total

 

 

 

 

TOTAL TAX IN WORDS

 

 

Certified that all the particulars given above are correct.

Signature of depositor. (Designated Officer)

Seal of Designated Officer

FOR USE IN BANK/TREASURY

Received the sum of Rupees on account of:-

 

Total A  2(g) +2 (i)

 

VAT 11%  B 2(l) PMF

 

Additional Tax 20% C PIMF 2 (m)

 

Grand Total

 

 

 

 

A  Account “0040-Taxes on Sales, Trade etc. –102 State VAT”.

 

B  Credited under the Account of Punjab Municipal Fund.

 

C   Credited under the Account of PMIDF.

 

 

Stamp of Treasury / Treasury Officer /

Agent, State Bank of India /

Sub-Treasury Officer /

Manager, State Bank of Patiala.

                                                                                                                      or

Any other authorized bank


  FORM VAT-2

[ See rule 3,28, 32,37 & 46   ]

CHALLAN

C

( To be sent by the Treasury Officer to District Excise & Taxation Office)

 

Invoice of Tax paid into Treasury/Sub Treasury/ Branch of State Bank of India/ State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account “0040-Taxes on Sales, Trade etc. – 102 State VAT”.

 

District :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period                          From :

 

 

/

 

 

/

2

0

 

 

To:

 

 

/

 

 

/

2

0

 

 

 

 

Last date of Payment :

 

 

/

 

 

/

2

0

 

 

 

 

1. By whom tendered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Name of the person:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete Address :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VRN/TRN :

 

 

 

 

 

 

 

 

 

 

 

 

Demand/Disposal No.:

 

 

 

 

 

 

 

 

 

(a) Voluntary Tax VAT/TOT/

      Advance Tax

Rs.

 

 

 

 

 

 

 

 

 

(b) Additional Demand :

Rs.

 

 

 

 

 

 

 

...

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