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R.56 Issue and submission of certificate and matters incidental thereto U.P. VAT RULES

R.56 Issue and submission of certificate and matters incidental thereto-

(1) A person other than a registered dealer, whichever wishes to import or received into the State from any place outside the State goods notified under or referred to sub-section (1) of section 50 in excess of the quantity, measure or value specified there under, may obtain a certificate in Form XXXIX from the Assistant Commissioner in accordance with the provisions of this rule and send to the selling dealer or consignor of other State its original and duplicate copies.

(2) The application for a certificate shall be Form XLII and shall be submitted to the Assistant Commissioner within whose jurisdiction the applicant carries on business or, if he does not carry business, resides. Separate application shall be submitted for each consignment.

(3) No certificate shall be issued except on the payment of fee at the rate of rupees five per form of certificate.

(4) If the Assistant Commissioner is satisfied that the request for the certificate if genuine and reasonable, he may issue it; otherwise he may reject the application after giving the applicant an opportunity of being heard, The certificate shall be valid for a period of one month from the date of issue.

(5) An account in respect of certificate issued shall be maintained by the Assistant Commissioner in a register.

(6) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or in directly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the Assistant Commissioner and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the Assistant Commissioner, who shall maintain its account in a register of surrendered certificate.

(10) The Commissioner may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

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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. . . . .