Uttarakhand VAT

The tax to be paid will be levied on a dealer’s turnover at rates not above the maximum rate listed under section 15 of the Central Sales Tax Act, 1956 vis-a-vis declared goods.

The following list of items are exempt from VAT under Schedule I

1. Agricultural implements
2. Aquatic feed
3. Cattle fodder
4. Chhilka
5. Deoiled rice polish
6. Wheat bran
7. Balanced poultry feed
8. Rice husk
9. Bamboo
10. Baskets
11. Cotton and silk yarns

Tax is payable on the following goods at 1% at every point of sale under Section IIA

1. Gold
2. Silver
3. Platinum
4. Precious metals
5. Gold articles
6. Pulses
7. Textiles

Tax is payable on the following goods at 5% at every point of sale under Section IIB

1. Acids
2. Copyright
3. Patent
4. Utensils
5. Metal castings
6. All types of yarn
7. Bitumen
8. Castor oil

Under Schedule IIC, the following rates are applicable

1. Molasses at 20%
2. Lottery tickets at 32.5%
3. Crushed Stone, Kankar, Stone Dust and Stone Ballasts at 9%

Under Schedule III, the following rates are applicable

1. Spirits of all kinds at 32.5%
2. Natural gas at 20%
3. Aviation turbine fuel at 20%

Under Schedule IV, rifles, pistol and ammunition are exempt provided an officer certifies that the goods are being sold to Armed Force members. No tax is, therefore, payable on the purchase or sale of goods under Schedule I. For goods listed under Schedule II (A), the rate of tax is 1% and 5% for goods specified in Schedule II (B).

Uttarakhand VAT (Commercial TAX) Registration

The required forms for registered are available online. The forms have to be downloaded and submitted online for registration. All important details such as name, address, PAN and so forth for successful registration.

Uttarakhand VAT Forms

Form 1 - Application for registration

Form 1B - Certificate of registration (renewal)

Form 1C - Application of registration of casual dealer

Form 18 - Submitted by transporters carrying goods

Form 19 - Form of certificate for import

Form 22 - Composition of tax under section 7

Form 6 - Challan for VAT payment

Form 4 - Annual return of purchases and sales turnover

Form 9 - Application for recognition certificate

Form 8 - Tax deducted under section 35

These forms can be downloaded from Government of Uttarakhand website.

Uttarakhand VAT Return e-filing and Payment

The e-return forms have to be downloaded from the official website of commercial tax department of government of Uttarakhand. All the required details have to be filled in and submitted.