e-filing of Returns
e-Issuance of Statutory Forms
No person other than a casual trader, who is liable to pay tax under this Act, shall carry on business, unless he is registered under this Act.
Every person required to be registered under sub-section (1), shall make an application for registration, within a period of thirty days from the date when such person becomes liable to pay tax under this Act, in the prescribed manner to the designated officer.
If the designated officer is satisfied that the application for registration is in order, he shall, in accordance with such manner and on payment of such fee, as may be prescribed, register the applicant and grant him a registration certificate in the prescribed form: Provided that if the designated officer is satisfied that the particulars contained in the application are not correct, or are incomplete or that any evidence or information required for registering the applicant, is not furnished, he may, after necessary inquiry and after giving the applicant an opportunity of being heard, reject the application for reasons to be recorded in writing. However, the applicant may submit a fresh application for registration in accordance with the provisions of this Act: Provided further that during the pendency of an application for registration, he shall file return and pay the due amount of tax, in the prescribed manner.
Where a person has contravened the provisions of sub-section (1), the designated officer shall, subject to action under section 52 or section 60, as the case may be, register such person and grant him a registration and such registration shall take effect as if, it had been granted under sub-section (3) on the application made by the person.
When any person, who was registered before the appointed day under the repealed Act, and continues to be so registered on the day, immediately before such appointed day, and is liable to pay tax under this Act on such appointed day, the designated officer shall, within thirty days of receipt of application in the prescribed form, issue to such person, in the prescribed manner, a fresh registration under this Act for VAT or TOT, as the case may be.
For the purpose of identification of taxpayers, the Commissioner or the designated officer, shall issue a VAT Registration Number ( hereinafter in short referred to as VRN) to every taxable person and TOT Registration Number (hereinafter in short referred to as TRN) to every registered person.
Every taxable person or a registered person, who is allocated a registration number, shall mention his VRN or TRN, as the case may be, in all returns, forms or any other documents, used for the purposes of this Act.
Every person, who is liable to pay tax, and who is a Hindu undivided family or an association of persons, club or society or firm or company or, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall make a declaration to the designated officer, stating the name of the person or persons, who shall be deemed to be the manager or managers of such personís business for the purposes of this Act.
Save as otherwise provided in section 77, a registration, granted under this Act, shall be personal to the person to whom it is granted and shall not be transferable.
Subject to the provisions of sub-section (3) of section 6, any person except one dealing exclusively in goods declared tax-free under section 16, may apply in the prescribed manner to the designated officer for registration under this Act.
The provisions of sub-sections (2), (3) and (5) of section 21, shall apply in respect of applications for registration under this section.
Every person, who has been registered upon application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act whether his gross turnover exceeds the taxable quantum or not. 23. The designated officer may from time to time, by order in writing, amend registration on information furnished under section 76. 24. (1) The designated officer may, on an application made to him, or otherwise, by an order in writing, cancel registration, on - (a) an information received that a business, in respect of which a registration was granted under sub-section (3) of section 21, has been discontinued; or (b) an information received that the person has violated any of the provisions of this Act or the rules made there-under; or (c) non-filing of return or non-payment of due tax under this Act; or (d) any other sufficient cause including misuse of the registration or cessation of liability to payment of tax under this Act; or (e) the registration granted under the Central Sales Tax Act, 1956, to a person liable to pay tax by virtue of the provisions of section 7, but who is not otherwise liable to pay tax under section 6, has been cancelled. (2) Where registration is cancelled under this section without making an application by the person concerned, no order for such cancellation shall be passed by the designated officer, without affording an opportunity of being heard. 25. (1) Every person applying for registration under this Act, shall furnish a security of rupees fifty thousand in the manner, prescribed for securing proper and timely payments of tax or any other sum, payable by him under this Act: Provided that the security already furnished by a person registered under the repealed Act, shall be deemed to have been furnished under this Act. (2) The designated officer granting registration, may, on application made by a person for release, discharge or refund of the security, order the release, discharge or refund of the whole security or any part thereof, furnished by him, if the same is not required.
Subject to the provisions of this Act and the rules made thereunder, the Commissioner or the designated officer shall, in such manner and within such period, as may be prescribed, refund to a person, the amount of tax, penalty or interest, if any, paid by such person in excess of the amount due from him and also the excess of input tax credit over output tax payable under this Act. The refund may either be by refund voucher or at the option of the person, by refund adjustment order as may be specified: Provided that, the Commissioner or the designated officer shall first apply such excess amount towards the recovery of any amount due in respect of which a notice under section 29 has been issued or any amount, which is due, but not paid, as the case may be, and shall refund the balance, if any.
Where any refund is due to any taxable person or registered person according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due and payable as per the returns furnished under section 26 for any subsequent period: Provided that the amount of tax or penalty or interest or all of these, due from, and payable by, the taxable person or the registered person, as the case may be, on the date of such adjustment, shall first be deducted from such refund while making adjustment:
Provided further that where an application for claim of refund is submitted by a person on the basis of his monthly return, the designated officer shall provisionally allow seventy five per cent of the amount of such claim, against submission of indemnity bond in the prescribed form for the amount, equal to the amount of refund claimed in the application, and after the receipt of the forthcoming quarterly returns, the designated officer shall cross check the transactions, and after satisfying about the genuineness of the claim , he shall determine the final amount of refund. Where an amount required to be refunded by the Commissioner or the designated officer, to any person, is not so refunded to him within a period of sixty days from the date of the application, a simple interest at the rate of half per cent per month on the said amount shall be paid to such person from the date, immediately following the expiry of the period of sixty days to the date of the refund.
Where a return has been filed under sub section (1) or sub-section
of section 26 or in response to a notice under sub section (6) of section 26, if any tax or interest is found due on the basis of such return, after adjustment of any tax paid on self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the person specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under sub-section
and all the provisions of this Act shall apply accordingly : Provided that except as otherwise provided in this sub-section, the acknowledgment of the return shall be deemed to be an intimation under this sub-section in case, either no sum is payable by the person or no refund is due to him: Provided further that no intimation under this sub-section shall be sent after the expiry of one year from the end of financial year in which the return is filed.
Notwithstanding anything contained in sub-section (1), the Commissioner or the designated officer, as the case may be, may, on his own motion or on the basis of information received by him, order or make an assessment of the tax, payable by a person to the best of his judgement and determine the tax payable by him, where, -
a person fails to file a return under section 26
Punjab Value Added Tax Act, 2005 - It provides for the levy and collection of value added tax and turnover tax sales or purchases of goods and for the ma
Central Sales Tax (Punjab) rules, 1957:-
tters connected therewith and incidental thereto.
Punjab Value Added Taxes Rules, 2005
Punjab Development Fund Act
The Punjab Tax on Luxury Tax Act, 2009:- to provide for the levy and collection of tax on luxuries and for the matters connected therewith and incidental thereto.
The Punjab Tax on Luxury Tax Rules, 2010.
The Punjab Entertainment Duty Act, 1955.
The Punjab Entertainment Duty Rules, 1956.
1. All works related to VAT are done in this office.
2. They apply new VAT and Help material Schemes and provide registered numbers to the businessmen
3. Refunds related to registered businessmen statutory forms like C-Form, H-Form and F-Form are also provided.
4. those who have a turn over below 1 crore under the Bhagat Pooran Singh Health Insurance Scheme, they are provided a Registered/Enrollment Loan.
5. They give a partnership of 50,000 to the owner and his family in cam loan insurance, 5 lakh accident insurance and 5 lakh business area insurance.