The scheme is
called Haryana Amnesty Scheme, 2016
Dealers covered
under the scheme
Any registered dealer under the
Act, who has been affected during reservation agitation in the State in the
month of February, 2016, and considered entitled to compensation by the
appropriate authority or committee designated or constituted for this purpose
by the Government are called “affected dealers” and are covered under the act.
Submission of application
The affected dealers shall apply
in a specified form within a period of sixty days from the date of notification
i.e. up to 26 July 2016 or from the date of being considered entitled to
compensation by designated authority or committee, whichever is later.
Objects of the scheme
1. HVAT
and CST payable of affected dealer during the month of February, 2016 shall
stand waived off.
Subject to the
condition that where while examining the application of affected dealer
committee is unable to ascertain the quantum of tax on goods sold during the
month of February 2016 from the books of accounts of affected dealer, the
relief of tax waived allowed under the scheme shall not exceed the average
monthly HVAT payable and CST payable, during the period 1st April
2015 to 31st December 2015.
2. Affected
dealer is exempt of payment of interest on late payment of HVAT and CST on the
turnover of goods sold during the months of January, 2016 and March 2016
provided such tax is paid by 31st July 2016.
3. Affected
dealer shall get immunity from penalty under Haryana value added tax Act, where
he has failed to use the goods purchased for specified purpose against
declaration in form D-1 due to damage, destruction or loss of such goods during
the reservation agitation in February 2016.
4. Affected
dealer shall get immunity from penalty under central sales tax act, where he failed
to use the goods, purchased for specified purpose against declaration in form ‘C’
due to damage, destruction or loss of such goods during the reservation
agitation in February, 2016.
5. Time
period of filing the return of fourth quarter (i.e. for the period 1st
January, 2016 to 31st March,2016) is extended upto 31st July,
2016 for affected dealers, who has lodged claim before the designated authority
or committee.
6. Affected
dealer can entitle
of claim of input tax credit even in respect of the goods which have been damaged,
destroyed or lost during the reservation agitation in the state in the month of
February, 2016.
7. The
amount received as compensation from the appropriate authority or committee designated
or constituted for this purpose by the government or insurance claim received
from any insurance company, by the affected dealer, shall not be considered as
valuable consideration towards the goods damaged, destroyed or lost during the reservation
agitation.
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