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R.12: Manner of Payment of Tax, penalty, fee or any other amount due under the Act U.P. VAT RULES

R.12: Manner of Payment of Tax, penalty, fee or any other amount due under the Act-

(1) Any amount of fee payable under the Act or these rules or cost of any form of declaration or certificate prescribed under these rules where amount of such fee or cost does not exceed Rupees one hundred shall be paid by affixing court fee stamps of equivalent amount on the application.

Provided that if court fee stamps are not available, the fee or cost of forms referred to in sub-rule (1) shall be deposited in the Government treasury in the manner prescribed under sub-rule(2)

(2) Subject to provisions of rule (1) unless otherwise expressly provided, any amount payable under the Act or the rules as tax, fee, penalty, interest, composition money, sale proceeds, cost of forms of declaration or certificate or any other money shall be deposited in any of the following manners along with Treasury challan in quadruplicate:

(a) in cash in any treasury or sub-treasury or State Bank of India or its subsidiary bank or any public sector bank, authorized to accept deposits under the Act; or

(b) by the draft drawn in favour of depositor on such bank; or

(d) by book transfer, in case of Government Department, if so desired; or

(e) by electronic payment.

(3) On every copy of Treasury challan a registered dealer shall mention his Taxpayer’s Identification Number. If the dealer or person depositing the money is not a registered dealer he shall write the words "A person other than registered dealer".

(4) Treasury challan shall be in Form I.

(5) Where any amount of security for release of seized goods is received in cash by any officer, such officer shall grant receipt in Form 385 prescribed for Government receipts to the person from whom the amount is received.

(6) The Officer who has accepted cash amount under sub-rule (5) shall deposit such amount in the bank, treasury or sub-treasury in the manner provided in this rule on behalf of the dealer or the person on whose behalf it was received.

Explanation: Unless it is repugnant with subject or context for the purpose of this rule and of other rules, bank includes its branches also.

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .