gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 12 flrEcj] 2016 la[;k 19@,l-Vh-&1@g0v0 6@2003@/kk0 59d@2016-& pa w fd] gfj;k.k k e wY; of/k Zr dj vf/kfu;e] 2003 ¼2003 dk 6½] ds v/khu dj] C;kt] 'kkfLr ;k vU; cdk;ksa dh olwyh ds fy, lehphu gS] blfy,] mDr vf/kfu;e dh /kkjk 59d }kjk çnÙk 'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] blds }kjk] uhps ;Fkk fofufnZ"V 'krksZ rFkk fucU/kuksa ds v/;/khu] Ldhe esa ;Fkk mioaf/kr ,sls lafonkdkjksa ls 31 ekpZ] 2014 rd dh vof/k ds fy, rFkk ,sls dkjckj ds fy,] mDr vf/kfu;e ds v/khu Hkqxrku ;ksX; dj] C;kt] 'kkfLr ;k vU; cdk;ksa dh olwyh gsrq ekQh ;kstuk] vFkkZr~ lafonkdkjksa ds fy, gfj;k.kk oSdfYid dj vuqikyu Ldhe] 2016] vf/klwfpr djrs gaS] vFkkZr~ %& 1- ¼1½ ;g Ldhe ^^lafonkdkjksa ds fy, gfj;k.kk oSdfYid dj vuqikyu Ldhe] 2016**] dgh tk ldrh gSa A ¼2½ ;g mu lafonkdkjksa dks ykxw gksxh tks gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 ¼2003 dk 6½ ;k dsUnzh; foØ; dj vf/kfu;e] 1956 ¼1956 dk 74½ ds v/khu iathd̀r gS ;k iathd̀r fd, tkus visf{kr gSaA 2- ¼1½ bl Ldhe ds iz;kstu ds fy,]& ¼d½ Þvf/kfu;eß ls vfHkizk; gS] gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 ¼2003 dk 6½] ( ¼[k½ Þdqy jkf’kß ls vfHkizk; gS] dkjckj ds lEcU/k esa] lEc) foRrh; o"kZ dh ys[kk&ifjf{kr foRrh;
fooj.kkas ds vuqlkj ekU; jkTkLo ;k ewY;oku izfrQy] tks Hkh vf/kd gks( ¼x½ ÞdkjckjÞ ls vfHkizk; gS] djkj ds vuqlj.k esa foØsrk dks Hkwfe ;k Hkwfe esa fgr ds lkFk&lkFk muds foØ; rFkk varj.k ds fy, O;kolkf;d ;k vU;Fkk pkgs iw.kZ :Ik ls ;k vkaf’kd :Ik ls ¼;k rks lafonkdkj Lo;a ds }kjk ;k fdlh izkf/kd̀r O;fDr ds ek/;e ls½ flfoy <kapksa] ¶ySVksa] fjgk;’kh bdkbZ;kas] Hkouksa] ifjljksa] dEiysDlksa dk fuekZ.k dk;Z tgka] Hkwfe dk ewY; ;k Hkwfe ds fgr es izkIr fd;k x;k ;k izkI; dqy izfrQy 'kkfey gS( ¼?k½ Þlafonkdkjß ls vfHkizk; gS] iathÑr ;k vaithÑr O;ogkjh tks ;k rks Lo;a ;k fdlh mi lafonkdkj dss ek/;e ls dkjckj esa yxk gS ;k djrk gS( ¼M+½ Þiz:iÞ ls vfHkizk; gS] bl Ldhe ls layXu iz:Ik A 2- bl Ldhe esa iz;qDr fdUrq vifjHkkf"kr rFkk vf/kfu;e esa ifjHkkf"kr 'kCnksa rFkk vfHkO;fDr;ksa ds ogh vFkZ gksaxs tks mUgsa Øe’k% bl vf/kfu;e esa fn, x, gSaA 3- (1) ;g Ldhe ,sls lHkh lafonkdkjkas dks ykxw gksxh pkgs mUgkasus gfj;k.kk ewY; of/kZr dj] 2003 ds fu;e 49 ds v/khu ,deq’r jkf’k Ldhe dks pquk gS ;k ugha pquk gSaaA
(2) ;g Ldhe bl rF; dks /;ku esa j[ks fcuk ykxw gksxh] fd Ldhe ds fy, vkosnu djrs le;]
fu/kkZj.k yfEcr gS ;k vfUre :Ik izkIr dj fy;k gS ;k vf/kfu;e ;k fdlh fof/k U;k;ky; ds v/khu fdlh izf/kdj.k ds le{k fu/kkZj.k vkns’k yfEcr gSA
(3) fdlh fo'ks"k o"kZ ds fy, ,d ckj pquh xbZ Ldhe 31 ekpZ] 2014 rd ds fy, pquh xbZ le>h tk,xh vkSj lafonkdkj Ldhe dh vof/k ds var rd izR;sd o"kZ ds fy, bl Ldhe ds vuqlkj jkf’k dk Hkqxrku djus ds fy, nk;h gksxk A
(4) ;g Ldhe fdlh vU; O;ogkjh tks vf/kfu;e ds v/khu vU;Fkk dj ds Hkqxrku ds fy, nk;h gSa fdUrq bl Ldhe ds v/khu ugh vkrk gS] ds nkf;Ro dks lekIr ugh djsxhA 4- (1) bl Ldhe dks pquus okyk dksbZ lafonkdkj o"kZ&okj mlds dkjckj ls mRiUu dj] C;kt ;k ’kkfLr ds cnys esa ,d ckjxh fuiVku ds :Ik esa] o"kZ ds nkSjku fd, x, dkjckj ds fy, izkIr fd, x, @izkI; lEiw.kZ dqy jkf’k] fdlh izdkj dh dVkSrh fd, fcuk] ij ,d izfr’kr dh nj ls ,deq’r jkf’k dk Hkqxrku djsxk A vkxs bl izdkj ns; jkf’k ij 5 izfr’kr dh nj ls vf/kHkkj izHkkfjr fd;k tk,xk % Lakf{kIr uke rFkk ykxwdj.k A ifjHkk"kk,a A Ldhe dk dk;Z {ks=A nkf;Ro dh lax.kuk A mailto:119@g0v0 mailto:6@2003 mailto:@2014- ijUrq tgka lafonkdkj us fdlh fo’ks"k o"kZ esa Øsrkvksa lsss dj çHkkfjr rFkk lax̀ghr fd;k gS rFkk ;g Ldhe ds v/khu Hkqxrku ;ksX; jkf’k ls vf/kd gS] rks o"kZ ds nkSjku okLrfod çHkkfjr rFkk lax̀ghr dj dh jkf'k bl Ldhe ds v/khu ml fo’ks"k o"kZ ds fy, Hkqxrku;ksX; jkf’k gksxhA ¼2½ eky dh [kjhn ij dksbZ Hkh fuos’k dj ØsfMV bl Ldhe ds v/khu lafonkdkj dks vuqKs; ugha gksxkA vf/kfu;e ds v/khu milafonkdkj dss nkf;Ro dk fopkj yk, fcuk bl Ldhe ds v/khu nkf;Ro jgsxkA rFkkfi] ;fn Ldhe ds v/khu vkus okys o"kZ esa ml }kjk igys ls Hkqxrku fd;k x;k dj] C;kt vFkok ’kkfLr mijksDr [k.M 4 ds mi&[k.M ¼1½ ds vuqlkj ns; jkf’k ,deq'r jkf’k ls vf/kd gS rks mldh vf/kd jkf’k ij;ko~rhZ o"kksZa esa lek;ksftr dh tk,xhA Ldhe dh lekfIr ij lek;kstu ds i'pkr~ jg xbZ dksbZ vf/kd jkf'k u rks okfil gksxh vkSj u gh fdlh vU; dj nkf;Ro ds fo:) lek;ksftr fd, tkus ds fy, vuqKkr gksxhA 5- Ldhe dks pquus okyk lafonkdkj] vius o"kZ&okj dj nkf;Ro rFkk fu/kkZj.k ekeyksa dh uohure fLFkfr ?kksf"kr djrs gq,] mlesa visf{kr C;kSjs nsrs gq,] bl vf/klwpuk dh frfFk ls uCcs fnu ds Hkhrj fu/kkZj.k çkf/kdkjh dks bl Ldhe ls layXu ç#i Vh lh&1 esa vkWuykbu vkosnu djsxkA 6- (1) lafonkdkj bl Ldhe ds v/khu ç#i Vh lh&1 es vius o"kZ&okj nkf;Ro laxf.kr rFkk ?kksf"kr djsxk rFkk Ldhe ds v/khu ns; rFkk Hkqxrku;ksX; dqqy jkf'k ds iPphl izfr’kr dk Hkqxrku djsxk A lafonkdkj ç#i ¼Vh lh&1½ ds lkFk mlds Hkqxrku dk lcwr çLrqr djsxkA ¼2½ Ldhe ds v/khu ns; rFkk Hkqxrku;ksX; dqqy jkf'k dk cdk;k iPkgRrj çfr'kr fcuk fdlh C;kt ds vkxkeh =Sekfld dh lekfIr ds iUnzg fnu ds Hkhrj çR;sd rhu leku =Sekfld fdLrks esa lafonkdkj }kjk Hkqxrku fd;k tk,xkA le; ij fdUgh fdLrksa dk Hkqxrku djus esa vlQyrk] foyEc dh vof/k ds fy, çfr ekl nks çfr’kr dh nj lss C;kt dks vkdf"kZr djsxh] fdUrq foyEc dh ;g vof/k] dsoy rhu ekl ds fy, fucZfU/kr gksxh rFkk lafonkdkj bl rhu ekl dh vof/k esa C;kt lfgr vius nkf;Ro dk iw.kZ#i lss Hkqxrku djsxkA Hkqxrku djus eas pwd dh n’kk eas] Ldhe ds v/khu fodYi rFkk igys ls çkIr ykHk okil fd, tkus ds fy, nk;h gksxk rFkk igys ls Hk qxrku dh xbZ jkf’k tCr gks tk,xhA rFkkfi] bl izHkko dk dksbZ Hkh vkns’k lafonkdkj dks lquokbZ dk ;qfDr;qDr volj fn, fcuk fu/kkZj.k çkf/kdkjh }kjk ikfjr ugha fd;k tk,xkA
(3) Ldhe ds v/khu ns; jkf’k dk lafonkdkjksa }kjk iw.kZ #i esa Hkqxrku fd, tkus ij foRRkh; o"kZ ds fy, dkjckj ij izfn~Hkwr gksus okys vf/kfu;e ds v/khu C;kt rFkk 'kkfLr lfgr dj dss lHkh nkf;Ro ls mUeqDr gks tk,axsA 7- (1) ft+ys esa inLFk nks ofj"Bre~ vkcdkjh rFkk djk/kku vf/kdkjh ¼lEcfU/kr fu/kkZj.k vf/kdkjh ds flok,½ rFkk lEcfU/kr fu/kkZj.k izkf/kdkjh lss feydj cuus okyh lfefr] ,sls iz:Ik dh izkfIr ds bDdhl fnu ds Hkhrj iz:Ik Vh0 lh0 1 dh tk¡p djsxh rFkk lEcfU/kr mi vkcdkjh rFkk djk/kku vk;qDr ¼fcØh dj½ dks fjiksVZ djsxhA
(2) mi vkcdkjh rFkk djk/kku vk;qDr ¼fcØh dj½] tgka mls ;s fo’okl djus dk dkj.k gks fd lafonkdkj }kjk iz:Ik Vh0 lh0 1 esa miyC/k djokbZ xbZ lwpuk rkfRod fof’kf"V;ksa esa v/kwjh vFkok xyr gS rks og] vfHkfyf[kr fd;s tkus okys dkj.kkas ls] lafonkdkj dks mls funsZ’k nsrs gq, dkj.k crkvks uksfVl rkehy djsxk fd D;ks u mldk vkosnu jnn~ dj fn;k tkuk pkfg, ;k D;ks u mlls bl Ldhe ds mica/kks ds vuqlkj Hkqxrku u dh xbZ ;k de Hkqxrku dh xbZ Hkqxrku;ksX; jkf’k vnk djus dh vis{kk dh tkuh pkfg, A
(3) mi vkcdkjh rFkk djk/kku vk;qDr ¼fcØh dj½ vkosnu ij lfefr ls fjiksVZ izkIRk gksus ds ,d ekl ds Hkhrj leqfpr vkns’k ikfjr djsxk A ;fn iz:Ik jnn~ dj fn;k tkrk gS rks iz:Ik lfgr lafonkdkj }kjk Hkqxrku dh xbZ jkf’k vf/kfu;e ds v/khu mlds nkf;Roksa ds fo:) lek;ksftr ;k okfil dh tk,xh] tSlh Hkh fLFkfr gks A
(4) mi&[k.M (1) rFkk (3) es of.kZr le; vof/k vkcdkjh rFkk djk/kku vk;qDr }kjk viokfnd ekeykas eas c<k;h tk ldrh gSA
(5) mi vkcdkjh rFkk djk/kku vk;qDr ¼fcØh dj½] ml iz:i dks Lohdkj djsxk] tks fu;ekuqlkj vkosnu iz:i nkf;Ro dk HkqxrkuA iz:Ik Vh0lh0 1 dh tkapA mi;qDr ik;k x;k gS ;k ftles uksfVl ds ckn =qfV nwj dj nh gSa] bldh lwpuk vkosnd dks nh tk,xhA rFkkfi Ldhe ds [k.M&¼8½ ds vuqlkj lHkh ekeyksa dks okfil ysus ds v/;/khu Lohd`fr ekuh tk,xhA 8- ¼1½ mi vkcdkjh rFkk djk/kku vk;qDr }kjk iz:Ik dh LohÑfr dh n’kk esa] lafonkdkj] Lohd`fr dh frfFk ds iUnzg fnu ds Hkhrj fdlh Hkh çkf/kdj.k ;k fof/k U;k;ky; ds le{k yfEcr lHkh vihysa] ;kfpdk,a rFkk ;k ekeys okil ysus ds fy, vkosnu djsxkA mlh çdkj vf/kfu;e ds v/khu çkf/kdj.k lafonkdkj ds fo:) lHkh dk;Zokfg;ka LFkfxr j[ksxk rFkk lafonkdkj }kjk bl Ldhe ds v/khu lEiw.kZ dj nkf;Ro ds vfUre Hkqxrku ij ,sls yfEcr ekeysa fu"Qy gks tk,axsA
(2) lafonkdkj }kjk mlds iz:Ik dh Lohd̀fr ds Ik’pkr~ mijksDr ekeyksa dks okfil ysus esa vlQy gksus dh n’kk esa] mldk iz:Ik vLohd`r le>k tk,xk rFkk LFkfxr dk;Zokgh fof/k ds vuqlkj lEiw.kZ dh tk,axhA bl Ldhe ds v/khu ml }kjk tek dh xbZ jkf’k tCr gks tk,xh% ijUrq Ldhe ds v/khu dk;Zokfg;ksa ds dkj.k xaokbZ xbZ le; vof/k dks vf/kfu;e ds v/khu fofufnZ"V lhek vof/k dh x.kuk djrs le; fudky fn;k tk,xkA 9- ¼1½ bl Ldhe esa nh xbZ fdlh ckr dk ;g vFkZ ugha yxk;k tk,xk fd bl Ldhe ds v/khu fn, x, ykHk] NwV ;k mUeqfDr lss fHkUUk lafonkdkj dks dksbZ ykHk] NwV ;k mUeqfDr çnku djuk gSA ¼2½ Ldhe esa dksbZ vLi"Vrk ;k fookn gksus dh n’kk esa] vkcdkjh rFkk djk/kku vk;qDr] gfj;k.kk dk ml ij fu.kZ; vafre gksxkA ç#i Vh lh&1 lafonkdkjks ds fy, gfj;k.kk oSdfYid dj vuqikyu Ldhe] 2016 dks pquus ds fy, vkosnu ç#iA ¼nsf[k, [k.M+ 5½ Øe la[;k 1 O;ogkjh dk uke LFkk;h ys[kk la[;k eksokbZy bZ0esy vkbZ Mh ,l0lh0vkss0@cqFk@nqdku@Hkou@¶ySV@IykV ua0 lSDVj@{ks= lUnsgksaa dks nwj djuk Lkafonkdkj }kjk yfEcr ekekyksa dks okfil ysuk A 'kgj@uxj@xkao M+kd[kkuk ftyk fiu dksM+ jkT;
2 fVu ¼;fn iathÑr gS½ fVu ds nkf;Ro dh frfFk fVu dh oS/krk dh frfFk 3 gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 ds v/khu dj Hkqxrku ds nkf;Ro dh frfFk ¼vkosnd }kjk viuh ys[kk iqfLrdksa ds vk/kkj ij Lo;a ?kksf"kr fd;k tkuk½ ;fn O;ogkjh bl vkosnu dks izLrqr djus dh frfFk dks iathÑr ugha gSA 4 foRrh; o"kZ ftlls Ldhe pquh xbZ gSA 5 foRr Ok"kZ ys[kk iqLrdksa ds vuqlkj ldy izkfIr;ka * Ldhe ds [k.M+ 4(i) ds vuqlkj dqy jkf’k [kkuk 3 esa n’kkZbZ xbZ jkf'k ij ,d çfr'kr dh nj ij nkf;Ro [kkuk 3 esa n’kkbZ xbZ jkf'k ij [kjhnnkjksa ls çHkkfjr @laxg̀hr dj dh jkf’k ¼d`i;k Ldhe ds [k.M 4(i) ds micU/k nsa[ksa½ [kkuk 4 ds vuqlkj nkf;Ro ,deq’r ;k [kkuk 5 ds vuqlkj izHkkfjr lax̀ghr dj tks Hkh vf/kd gS] bl [kkuk esa çfrfcafcr fd;k tk,xk bl Ldhe esa ifjHkkf"kr dkjckj ds laca/k es dj] C;kt vkSj 'kkfLr LosPNk ls vFkok ds fcuk] igys ls Hkqxrku dh xbZ ¼Ñi;k vnk;xh dk lcwr yxk,sa½ dj C;kt 'kkfLr tksM+ ¼d$[k$x½ 1 2 3 4 5 6 7d 7[k 7x 7?k tksM + * [kkuk 3 esa n’kkZbZ xbZ dqy jkf'k dk [kkuk 2 es n’kkZbZ xbZ ys[kk iqLrdksa ds vuqlkj ldy çkfIr ds lkFk izR;sd foRr Ok"kZ ds fy, feyku fd;k tk,xk A feyku fooj.kh] ys[kk&ijhf{kr foÙkh; fooj.kh rFkk vU; dkxtkr] ;fn dksbZ gks] izLRkqr fd;k tk,xkA 6 bl Ldhe ds v/khu dqy nkf;Ro ¼Øe laa[;k 5 ds [kkuk 6 dk tksM+½ 7 Åij ikap izfr'kr dh nj ij ljpktZ tksM+s 8 dqy Hkqxrku;ksx jkf'k 9 igys ls gh Hkqxrku dj ?kVk, ¼ Øe laa[;k 5 ds [kkuk 7?k ds vuqlkj dqy½ 10 bl Ldhe ds v/khu 'kq) ns; jkf'k ¼8&9½ 11 'kq) ns;;ksX; dj dk iPphl izfr'kr 12 iPphl çfr'kr Hkqxrku djus dk fooj.k ¼Ñi;k Hkqxrku dk çek.k layXu djsa½ Øe la[;k jkf'k ¼#i;sa esa½ th-vkj-,u-@ Vh-vkj- ua0 fnukad dqy 13 çFke o"kZ ls tcls Ldhe dk fodYi 2013&14 rd pquk gS lHkh pqus x;s ekeyks dk o"kZ&okj C;kSjk nsa foRr o"kZ ekeys ds çdkj vFkkZr~ fu/kkZj.k@iqu% fu/kkZj.k@iqu%fujh{k.k tks Hkh lcls ckn es iw.kZ fd;k x;k gks n’kkZ,aA ¼ftu ekeyks es fu/kkZj.k iw.kZ u fd;k x;k gks ogka ^^yfEcr** n’kkZ,½ [kkuk ¼2½ esa fu/kkZfjr fd;k x;k dqy dj nkf;Ro ¼ftu ekeyks es fu/kkZj.k iw.kZ u fd;k x;k gks ogka fjVZu ds vuqlkj dj nkf;Ro n’kkZ,½ vkns'k dh uohure fLFkfr miyC/k djok,a vFkkZr~ pkgs iquZfu/kkZj.k@iqu%fujh{k.k@ vihy@fof/k U;k;ky; ds le{k fopkjk/khu gS rFkk ;fn ,slk gS rks] fdlds ikl fopkjk/khu gSA ¼U;k;ky;@çkf/kdkjh½ ¼1½ ¼2½ ¼3½ ¼4½ dsl dk çdkj vkns'k dh frfFk çkf/kdkjh dk inuke dj C;kt 'kkfLr dqy 14 ?kks"k.kk% eS __________________________________¼iwjk uke nsasa½ iq=@iq=h __________________________¼firk dk uke iwjk nsa½] dk fuoklh _________________________¼fjgk;'kh irk iwjk nsasa ½] blds }kjk eSltZ _______________________ ¼O;kikj dh oLrq@O;ogkjh ds O;oLkk; dk iwjk uke nsa½ ds LoRo/kkjh@fgLlsnkj@çoU/k funs'kd@LkE;d :i ls izkf/kd`̀̀̀`̀̀`̀`̀ `̀̀ `̀ `̀̀ `̀r gLrk{kjdrkZ dh {kerk esa blds }kjk ?kks"k.kk djrk gw¡ fd mi;qZDr C;kSjs esjs Kku rFkk fo'okl ds vuqlkj lgh vkSj iw.kZ gS vkSj muesa dqN Hkh Nqik;k ugh x;k gSA ^^lafonkdkjks ds fy, gfj;k.kk oSdfYid dj vuqikyu Ldhe] 2016** ds fucU/ku rFkk 'krsZ iw.kZ :Ik ls le>us ds ckn pquk gSA LFkku% fnukad gLrk{kj ¼vkosnd dk uke½ O;ogkjh dh eksgj Hkh yxuk vuqjkx jLrksxh iz/kku lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 12 th September, 2016 No 19/ST-1/ H.A. 6/2003/S.59A/2016. Whereas, it is expedient for the recovery of tax, interest, penalty or other dues under the Haryana Value Added Tax Act, 2003 (6 of 2003), therefore, in exercise of the powers conferred by section 59A of the said Act, the Governor of Haryana hereby provides for an Amnesty Scheme namely, the Haryana Alternative Tax Compliance Scheme for Contractors, 2016, for the recovery of tax, interest, penalty or other dues payable under the said Act, for the period upto the 31 st March, 2014, from such contractors and for such business as provided in the Scheme, subject to the conditions and restrictions as specified hereunder:-
1. (1) This Scheme may be called the Haryana Alternative Tax Compliance Scheme for Contractors, 2016.
(2) It shall be applicable to the contractors who are registered or are required to be registered under the Act or the Central Sales Tax Act, 1956 (74 of 1956).
2. (1) For the purposes of this Scheme:-
(a) “Act” means the Haryana Value Added Tax Act, 2003 (6 of 2003);
(b) “aggregate amount” means revenue recognized as per audited financial statements of the relevant financial year or valuable consideration, whichever is higher, in relation to business;
(c) “business” means an act of construction of civil structures, flats, dwelling units, buildings, premises, complexes, commercial or otherwise, whether wholly or partly (either by the contractor himself or through an authorized person) for sale, and transfers them in pursuance of an agreement alongwith land or interest underlying the land to a buyer, where the value of land or interest underlying the land is included in the total consideration received or receivable;
(d) “contractor” means a dealer, registered or unregistered, who either himself or through a sub-contractor, is engaged in and undertakes the business;
(e) “Form” means a Form appended to this Scheme.
(2) Words and expressions used but not defined under this Scheme and defined in the Act, shall have the meanings respectively assigned to them under the Act.
3. (1) This Scheme shall apply to all contractors, whether they have or have not opted for lump sum scheme under rule 49 of the Haryana Value Added Tax Rules, 2003.
(2) This Scheme shall apply irrespective of the fact that assessments are pending or have attained finality or assessment orders are pending before any authority under the Act or any court of law at the time of applying for the Scheme.
(3) This Scheme once opted for a particular year shall be deemed to have been opted for upto the 31 st March, 2014, and the contractor shall be liable to pay the amount as per this Scheme for each year up to the end of the period of the Scheme.
(4) This Scheme shall not abate the liability of any other dealer who is otherwise liable to pay the tax under the Act, but is not covered under this Scheme.
Short title and application.
Definitions.
Scope of Scheme.
4. (1) A contractor opting under this Scheme shall pay year wise, in lieu of tax, interest or penalty arising from his business, by way of one time settlement, a lump sum amount at the rate of one percent of the entire aggregate amount, received/receivable for the business carried out during the year, without deduction of any kind. Further, a surcharge at the rate of five percent shall be charged on the amount so payable:
Provided that where the contractor has charged and collected tax from the buyers in any particular year and it exceeds the amount payable under this Scheme, then the amount of actual tax charged and collected during the year shall be the amount payable for that particular year under this Scheme.
(2) No input tax credit on purchase of goods shall be admissible to the contractor under this Scheme. The liability under this Scheme shall also be irrespective of the liability of the sub-contractor under the Act. However, if the tax, interest or penalty already paid by him during the year covered under this Scheme exceeds the lump sum amount payable as per sub-clause (1) of clause 4 above, the excess amount shall be adjusted in subsequent year. Any excess amount left after such adjustments shall neither be refunded nor allowed to be adjusted against any other tax liability on the expiry of this Scheme.
5. The contractor opting for this Scheme shall apply online in Form TC-1 appended to the Scheme, to the concerned assessing authority within ninety days from the date of this notification, furnishing the details required therein, declaring his year-wise liability and the latest status of the assessment cases.
6. (1) The contractor shall calculate and declare his year-wise liability due under this Scheme in Form TC- 1 and shall pay twenty-five percent of the total amount due and payable under the Scheme. The Contractor shall furnish proof of payment thereof alongwith Form TC-1.
(2) The balance seventy-five percent of the total amount due and payable under this Scheme shall be paid by the contractor in three equal quarterly installments, each payable within fifteen days of the end of the next quarter without any interest. Failure to pay any of the installments in time shall attract interest at the rate of two percent per month for the period of delay, but this period of delay shall stand restricted to three months only and the contractor shall fully discharge his liability alongwith interest within this period of three months. In the event of default in making the payment, the option and the benefit already availed under this Scheme shall be liable to be withdrawn and the amount already paid shall stand forfeited. However, no order to this effect shall be passed by the assessing authority without affording a reasonable opportunity of being heard to the contractor.
(3) All liabilities of tax including interest and penalty under the Act accruing on the business for the financial year shall stand discharged once the amount payable under this Scheme is paid in full by the contractor.
7. (1) A committee consisting of two senior most Excise and Taxation Officers (other than the concerned assessing authority) and the concerned Assessing Authority posted in the district shall examine Form TC-1 within twenty-one days of the receipt of such Form and make report to the concerned Deputy Excise and Taxation Commissioner (ST) .
(2) The Deputy Excise and Taxation Commissioner (ST), where he has reasons to believe that the information provided by the contractor in Form TC-1 is incomplete or incorrect in material particulars, he may, for reasons to be recorded in writing, serve a notice upon the contractor directing him to show cause as to why his application should not be rejected or as to why he should not be required to pay the amount payable that remains unpaid or short paid as per provisions of this Scheme.
(3) The Deputy Excise and Taxation Commissioner (ST) shall pass an appropriate order, within a period of one month of the receipt of report from the committee. In case the Form is rejected, the amount Computati on of liability.
Form of Application Payment of liability.
Examination of Form TC-
1.
paid by the contractor alongwith the Form shall be adjusted against his liabilities under the Act or refunded, as the case may be.
(4) The Excise and Taxation Commissioner may extend time period mentioned in sub-clauses (1) and
(3) above in exceptional cases.
(5) The Deputy Excise and Taxation Commissioner (ST) shall accept the Form which has been found in order or where the deficiency has been removed after notice, the same shall be conveyed to the applicant. However, the acceptance shall be subject to withdrawal of all cases as per clause 8 of this Scheme.
8. (1) In the event of acceptance of the Form by the Deputy Excise and Taxation Commissioner, the contractor shall, within fifteen days of the date of acceptance, make an application to withdraw all appeals, writ petitions and/or cases pending before any Authority or Court of Law. Similarly, any Authority under the Act shall keep all proceedings against the contractor in abeyance and such pending cases on final payment of the entire liability shall become infructuous.
(2) In the event of failure of the contractor to withdraw the cases as above subsequent to the acceptance of his Form, his Form shall be deemed to have been rejected and the proceeding held in abeyance shall be finalized in accordance with law. The amount deposited by him under this Scheme shall stand forfeited:
Provided that the time period lost on account of proceedings under this Scheme shall be excluded in computing the period of limitation specified under the Act, to finalize the proceedings kept in abeyance under this Scheme.
9. (1) Nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the contractor other than the benefit, concession or immunity granted under this Scheme.
(2) In case of any ambiguity or dispute arising out of this Scheme, the decision of the Excise and Taxation Commissioner, Haryana thereon shall be final.
Form TC-1 APPLICATION FORM FOR OPTING THE HARYANA ALTERNATIVE TAX COMPLIANCE SCHEME FOR CONTRACTORS, 2016 (see clause 5)
1. Name of the Dealer PAN Mobile E-mail id SCO/Booth/Shop/Building/Flat/Floor No.
Sector/Area City/Town/Village Post Office District Pin Code State
2. TIN (if registered) Date of Liability of TIN Date of Validity of TIN
3. Date of Liability to pay tax under the Haryana Value Added Tax Act, 2003 (To be declared by the applicant on his own on the basis of his account books, if the dealer is not registered on the date of submission of this application )
4. The Financial Year from which the Scheme is opted
5. Financial Year Gross receipts as per account books Aggregate amount as per clause 4 (1) of the Scheme.
Liability @ 1% on amount shown in Column 3 Amount of tax charged/ collected from Liability as per Column 4 or Tax charged as Tax, Interest and penalty already paid voluntarily or otherwise in respect of business defined in the scheme (Please attach proof of payment) Tax Interest Penalty Total Withdrawal of pending cases by the contractor.
Removal of doubts.
* buyers (Please refer to proviso to clause 4 (1) of the Scheme) per Column 5, whichever is higher shall be reflected in this Column (A+B+C)
(1) (2) (3) (4) (5) (6) (7A) (7B) (7C) (7D) Total * The aggregate amount shown in column 3 shall be reconciled with the gross receipts as per account books shown in column 2 for each financial year. The reconciliation statement, audited financial statement and other documents if any shall be submitted.
6. Total Liability under the Scheme (Total of Column 6 of Serial Number 5)
7. Add Surcharge @ 5% on above
8. Total Amount Payable
9. Less tax already paid (as per total of Column 7D of Serial Number 5)
10. Net Amount payable under the Scheme (8-9)
11. 25% of the net Amount payable
12. Details of payment of 25%.
(Please attach proof of payment) Serial Number Amount (in Rs.)
GRN/TR No. Date Total
13.
Give year wise detail of all assessment cases from the first year from which the Scheme is opted upto 2013-14 Financial Year (F.Y.)
(1) Type of Case i.e. either of Assessment /Reassessment / Revision, whichever finalized on a later date to be mentioned.
(where assessment has not been finalized, status be mentioned ‘Pending’ ).
(2) Total Tax Liability determined in cases of column 2 (tax liability as per returns be mentioned where assessment is pending).
(3) Provide the latest status of the order i.e. whether pending in Reassessment/ Revision / Appeal /Court of Law and if so, with whom pending (Court/Authority)
(4) Type of Case Date of order Designation of Authority Tax Interest Penalty Total
14. Declaration:
I ________________________________ (give full name) son/daughter of ________________________ (give name of the father), resident of _____________________( give complete residential address), hereby declare in the capacity of _____________________ (proprietor/partner/managing director/duly authorized signatory) of M/s ____________________________ (give full name of the business entity/dealer), having its business address at __________________________ (give complete address of the dealer) that the contents contained hereinabove are true and correct and that nothing has been concealed therein. The Haryana Alterative Tax Compliance Scheme for Contractors, 2016 has been opted after fully understanding the terms and conditions.
Signature Place: (Name of the applicant) Date: Also affix Seal and stamp of the dealer Anurag Rastogi, Principal Secretary to Government, Haryana, Excise and Taxation Department, Chandigarh.