THE LAKSHADWEEP GAZETTE EXTRAORDINARY

VOL. LVIII No. 57 TUESDAY, 13^rd DECEMBER, 2022/22^nd AGRAHAYANA, 1944 (SAKA)

PRICE : 75 PAISE

GOVERNMENT OF INDIA

LAKSHADWEEP ADMINISTRATION

DEPARTMENT OF PRINTING & STATIONERY

NOTIFICATION

F.No.101/01/2022-PS&T (VAT): Whereas the draft Lakshadweep Value Added Tax Regulation

2022 was published by the Administration of the Union Territory of Lakshadweep in an Extra

Ordinary Issue of Lakshadweep Gazette Vol. LVIII No.36 dated: 29^th September 2022.

And whereas, no objections and comments / suggestions have been received in respect of the

Lakshadweep Value Added Rules, 2022.

And therefore, in exercise of the powers conferred by section 114 of the Lakshadweep Value

Added Tax Regulation 2022, the Administrator, Union Territory of Lakshadweep is pleased to

make the following rules;

CHAPTER I

Preliminary

1. Short title and commencement:

(1) These rules may be called the Lakshadweep Value Added Tax Rule, 2022

(2) This shall come into force with effect from the date of Notification in the official

Gazette

2. Definitions:

(1) In these Rules, unless the context otherwise requires,-

(a) “Regulation” means the Lakshadweep Value Added Tax Regulation, 2022

(b) “Form” means a form appended to these Rules;

Kavaratti Island

Dated: 12.12.2022

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(d) “Section” or “sub section” means a section or sub-section of the Regulation

(2) Words and expressions defined in the Regulation and used but not defined in

these rules have the same meaning as assigned to them in the Regulation.

(3) Unless otherwise specified in these rules:-

(i) words importing in the masculine gender shall include the feminine gender;

(ii) words in singular shall include their plural and vice versa;

(iii) expressions referring to “writing” shall include printing, typing, lithography,

photography and other methods of representing or reproducing words in a visible

form;

(iv) with reference to a person who is unable to sign his name, the words “signature”

shall include his “thumb impression” or other mark duly attested to signify his

signature.

(v) Signature shall include digital signature.

(4) In these rules, unless the context otherwise requires,-

(a) “address for service” means the address determined in accordance with rule 21;

(b) “appropriate Government treasury” means Pay and Accounts Offices of Reserve

Bank of India or Canara Bank, State Bank of India, or such other Scheduled Bank

within the meaning of the Reserve Bank of India Regulation, 1934 (2 of 1934) or any

other Bank as may be notified by the Commissioner;

Revenue and Treasury Regulation, 1965 under this Rule and Lakshadweep VAT

Regulation, 2022 means Collector as defined in Lacadive, Minicoy and Amindivi

Island Land Revenue and Tenancy Regulation 1965

(d) “quarter” means the period of three calendar months-

(i) April 1 to June 30;

(ii) July 1 to September 30;

(iii) October 1 to December 31; and

(iv) January 1 to March 31.

CHAPTER II

Incidence and levy of Tax

3. Composition Scheme

Section: 16

Forms: 01 to 03

(1) A dealer making an application for registration under section 19 and opting for payment

of tax under sub- section (1) of section 16, shall specify his intention to pay tax under

section 16.

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(2) A dealer paying tax at the rates specified in section 4 may elect to pay tax under section

16 only from the beginning of the following year by making an application in Form UTL

VAT-01 within 30 days from the first day of the beginning of the following year.

(3) A person who is eligible under sub-section (3) of section 16 and elects to pay tax under

sub-section (1) of section 16 shall, on or before the year of the commencement of the

Regulation, file an application in form UTL VAT -02, specifying his intention to pay tax

under section 16 and give particulars of trading stock, raw material, packaging materials

and finished goods held on the date of commencement of the Regulation and on which

he is liable to pay tax under sub-section (6) of section 16.

(4) If a dealer, who has elected to pay tax under sub-section (1) of section 16, desires to

reverse his option under sub-section (2) of section 16, he shall file an application in form

UTL VAT-03 within 30 days from the first day of the beginning of the following year.

(5) A Dealer who is covered by sub-section (10) of section 16 shall give intimation to the

Commissioner in form UTL VAT-03 A.

3A Registration, furnishing of security, payment of tax and assessment of casual trader

Section: 16 (13)

Form: 04A, 06A, 16A

(1) A casual trader shall, atleast three days before commencing his business in Lakshadweep,

make an application in form UTL VAT-4A in person or through his authorized agent to

the Commissioner.

(2) The Commissioner shall, after registration is granted, issue him a registration certificate

in form UTL VAT -6A along with as many forms UTL VAT– 34 and UTL VAT- 35 as are

reasonably required, against payment of the price thereof, if any.

(3) Every casual trader shall furnish a return in form UTL VAT– 16A which shall be

accompanied with the proof of payment of tax and unused forms UTL VAT– 34 and UTL

VAT- 35, if any.

CHAPTER III

Tax Credit

1. Apportionment of tax credit

Section:- 9 (4), 10 (2)

Form: Nil

Where a dealer has purchased goods intended to be used for the purpose specified in

sub-section (1) of section 9 and the goods are subsequently used fully or partly for other

purposes as specified in sub-section (4) of section 9 or the goods or goods manufactured out of

such goods are exported from Lakshadweep by way of transfer, the tax credit claimed shall be

reduced under section 10, in the following manner:-

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(i) In case commodity- wise accounts are maintained by the dealer clearly correlating used

of goods for making sales under sub-section (1) of section 9 and for other purposes, the

tax credit shall be reduced by the amount of input tax paid on the purchases used for

such other purpose.

(ii) In case commodity- wise accounts are maintained by the dealer clearly correlating use of

goods for making sales referred in sub-section(1) of section 9 and for transfer of goods or

goods manufactured out of such goods, the tax credit shall be reduced in the manner

specified in rule 7.

(iii) In case commodity-wise accounts are not maintained by the dealer clearly correlating

use of goods for making sales referred to in clause (i) above, the reduction of tax credit

shall be calculated on the basis of the purchase price of such goods immediately

preceding their use for other purpose or their fair market value, whichever is higher.

(iv) In case commodity-wise accounts are not maintained by the dealer clearly correlating

use of goods for making sales referred to in clause (ii) above, the reduction of tax credit

shall be calculated on the basis of the purchase price of such goods immediately

preceding to their transfer or their fair market value, whichever is higher, and the input

tax credit shall be reduced in the manner specified in rule 7.

4A. Restriction and conditions governing tax credit

Section: 9(1),9 (2), 10(5)

Form: Nil

(1) Before allowing the claim of input tax credit to a dealer, the assessing authority may

satisfy itself that the condition laid down in sub-section (1) of section 9 of the Regulation

are also satisfied.

(2) The provision of sub-section (5) of section 10 of the Regulation relating to proportionate

reduction of tax credit on purchases of goods sold at a price lower than the purchase

price shall apply to the cases where, during the tax period, the dealer receives credit note

or notes from the selling dealers on account of discount, commission, rebate, remission in

price or incentive, or by whatever name called.

Explanation- For the removal of doubt, it is hereby clarified that the provisions of sub-

section (5) of section 10 of the Regulation shall not apply to a case where in the ordinary

course of business the goods are sold by a dealer at a loss.

(3) In the cases where the sale has been made at price lower than the purchase price in

pursuance of the administered prices of the oil companies, that is to say, Indian Oil

Corporation, Hindustan Petroleum Corporation Ltd. and Bharath Petroleum Corporation

Ltd. The provision of section 10 (5) shall not apply.

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5. Reduction of Tax Credit

Section: 9 (6) & 10 (3)

Form: Nil

(1) For the purpose of sub-section (5) of section 9 and ²[sub-clause (ii) of clause (c) of] sub-

section (3) of section 10, the tax credit shall be reduced in the case of goods specified in

the first Schedule by 40 percentages:-

(2) Where a dealer has transferred any goods in the circumstances specified under sub-

section (5) of section 9 and has made a reduction of tax credit by the prescribed

percentage, he shall be entitled to claim the tax credit so reduced when he brings such

goods back into Lakshadweep for sale of which tax is payable under section 3 or for sale

in the course of inter- State trade or commerce or for sale outside Lakshadweep or for

sale in the course of exports out of the territory of India, subject to the condition that the

goods brought back to Lakshadweep are the same goods as originally transferred ¹[or the

goods processed or manufactured out of the goods as originally transferred]

(3) Where any goods or goods manufactured out of such goods are lost or destroyed, the

dealer shall not be eligible to claim tax credit on such goods and the credit taken in any

earlier tax period shall be reversed in the tax period in which goods are claimed to have

been lost or destroyed.

5A Adjustment to tax

Section: 8 (1) (e)

From: Nil

Where adjustment of tax arises under clause (e) of sub-section (1) of section 8 by reason

of the whole or part of the price owed by the buyer for the purchase of goods having been

written off by the dealer as bad debt, the dealer shall make such adjustment to the extent of the

tax on the price written off as bad debt provided such price has been written off his books of

accounts and the price so written off has also been claimed by the dealer as deduction under

section 36 of the Income Tax Regulation, 1961 (43 of 1961):

PROVIDED that where the price so written off relates to the sale of goods taxable at

different rates of tax specified under section 4, the adjustment shall be made by the allocating

the price so written off to various amounts outstanding in the following order:-

(i) any interest amount due and outstanding;

(ii) sale price of any exempt goods;

(iii) sale price of goods taxable at the rate mentioned in the Schedule-I of Lakshadweep

Value Added Tax Regulation, 2022

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PROVIDED FURTHER that where the price so written off is recovered subsequently

either in whole or part, it shall be deemed to be the sale of goods by him in the tax period in

which such price is recovered and the dealer shall make an adjustment in calculating the tax

payable for the same tax period by allocating the recovered amount to the amounts stated

above in the reverse order.

5B Adjustment of tax due to retrospective reduction of tax liability by virtue of the

Lakshadweep Value Added Tax Regulation, 2022

Section : 4,15,105 (4)

Form: Nil

A dealer, in consequence of the retrospective operation of-

(a) the eligibility to claim input tax credit on purchase of second hand goods from the

resident seller under sub-section (2) of section 15;

Shall re-compute his tax liability and shall make adjustments on account of excess amount of

tax deposited under the Regulation, if any, in the first return which is due to be filled after

the date of Notification of the Lakshadweep Value Added Tax Regulation, 2022

PROV IDED that the dealer shall not make the adjustment of the excess amount of tax

deposited unless such excess amount has been refunded to the purchaser;

PROVIDED FURTHER that the dealer shall submit the proof of the amount so refunded to

the purchaser along with his return mentioned above.

6. Treatment of stock brought forward during transition

Section: 14 (2)

Form: Nil

For the purpose of sub-section (1) of section 14, the amount of tax borne shall be-

(a) where the dealer holds an invoice issued by a dealer registered under the Lakshadweep

Value Added Tax Regulation, 2022 in respect the opening stock which separately states

the amount of tax paid at the point specified under section 5 of the said Regulation, the

amount of such tax as is allocable to the opening stock; or

(b) in any other case, an amount calculated according to the formula-

F x P x 75%

where-

F = the tax fraction, (r/(r+100)) [where ‘r’ is the rate of tax under the Lakshadweep

Value

Added Tax Regulation, 2022 to the opening stock].

P = the price paid for the opening stock

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7. Credit on second hand goods purchased by a registered dealer from a resident

seller not registered under the Regulation

Section: 25

Form: Nil

(1) No input tax credit shall be claimed on second hand goods purchased by a registered

dealer from a resident seller who is not registered under the Regulation, unless the

registered dealer has in his possession adequate proof of the amount paid for such goods

in the form of an invoice or receipt signed by such a resident seller containing the

following, namely-

(a) the description of the goods;

(b) the amount paid for the goods;

(d) the Permanent Account Number (PAN), if any, of the resident seller.

(2) No input tax credit shall be claimed under section 15 by a registered dealer on purchase

of second hand goods unless the dealer has in his possession original invoice or cash

memo issued under the Regulation for purchase of said goods in Lakshadweep by the

resident seller.

8. Document for availing of credit

Section: 20 (1)

Form: 19

(1) A dealer requiring furnishing statement of trading stock and raw material under clause

days of his registration taking effect.

(2) No input tax credit shall be allowed on the trading stock or raw materials held by a

dealer who is registered or re-registered at the time when such registration or re-

registration takes effect, unless the dealer has in his possession adequate proof of the

amount of input tax paid in the form of a tax invoices issued by a registered dealer to the

dealer claiming the tax credit.

CHAPTER IV

Registration, Approval and Permission

9. Application- General

Section: 19

Form: Nil

(1) Every application under the Regulation for registration as a dealer or for the amendment

or cancellation thereof, shall-

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(i) be furnished in the form prescribed in these Rules;

(ii) contain the information and particulars required in the relevant form;

(iii) be signed and verified by the person or authority mentioned in section 29 and in the

manner specified in the relevant form;

(iv) be accompanied by all documents mentioned in the Form;

(v) be accompanied by proof of payment of the fee as prescribed in Annexure 1 to these

rules; and

(vi) be accompanied by security in the prescribed amount.

(2) Where no form is prescribed in these rules, the application may be made in writing

served on the Commissioner:

PROVIDED that the Commissioner may require that the application be re-submitted in a

Form or manner as may be specified by the Commissioner.

(3) The Commissioner shall issue a receipt acknowledging receipt of an application at the

time the application is furnished.

10. Application for registration as a dealer

Section: 19

Form: 04

(1) A dealer who is required to apply for registration under section 18 shall make an

application for registration to the Commissioner in form UTL VAT-04 within a period of

30 days from the date of his becoming liable to pay tax under the Regulation and shall

pay the filing fee as prescribed in Annexure 1 of these rules.

(2) The dealer shall provide such further information as may be required by the

Commissioner.

11.

Processing application for registration as a dealer

Section: 19 (3) (b)

Form: 05

Every notice issued to an applicant under clause (b) of sub-section (3) of section 19 shall

be in form UTL VAT -05 and shall be served on the applicant in the manner specified in Rule

59.

12.

Certificate of Registration

Section: 19, 24

Form: 06

(1) The commissioner, after due verification of the application and the supporting

documents, shall grant a Certificate of Registration in form UTL VAT– 06. The

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Commissioner shall grant single registration to a dealer who has within Lakshadweep,

more than one place of business.

(2) A dealer shall be deemed to be registered under the Regulation from the date of the

receipt of his application for registration as specified in sub-rule (1) above or from the

date the dealer has become liable to pay tax except where any other date has been

specified in the Certificate of Registration.

(3) Every registered dealer shall retain and prominently display the Certificate of

Registration at its principal place of business and a certificate copy thereof at all other

places of business in Lakshadweep. [Further, the dealer shall also prominently display his

TIN and Ward Number outside the main entrance of all places of business in Lakshadweep.]

(4) A registered dealer may obtain from the Commissioner, on payment of the fee

prescribed in Annexure 1 to these rules, a duplicate of the Certificate of Registration

where the original has been lost, destroyed or defaced or a certified copy or copies on

payment of the fee prescribed in Annexure 1 to these rules for the purpose specified in

sub-rule (3).

(5) The Commissioner shall issue a fresh Certificate of Registration under the Regulation to

every dealer who is registered by virtue of section 24.

13. Amendment of Registration

Section: 21

Forms: 07, 08

(1) An application for amendment to an existing registration shall be made in form TUL

VAT – 07.

(2) Any amendment to the existing registration as a dealer shall be intimated by the

commissioner in form UTL VAT – 08

14. Cancellation of registration

Section: 22

Forms: 09 to 11

(1) An application under sub-section (2) of section 22 for cancellation of registration as a

dealer shall be made in form UTL VAT – 09 within thirty days of the following :-

(a) in cases where a registered dealer has ceased to carry on any activity which would

entitle him to be registered as a dealer under the Regulation, form the date of

cessation of the activity;

(b) in cases where an incorporated body is closed down or otherwise ceases to exist,

from the date of closure or cessation of existence;

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carry on the business, from the date of death of the owner of the proprietorship

business;

(d) in cases of a firm or as association of persons being dissolved, from the date of its

dissolution;

(e) in cases of registered dealer has ceased to be liable to pay tax under the Regulation,

from the date on which he ceased to be so liable.

(2) Every registered dealer who applies for cancellation of his registration shall surrender

with his application the original Certificate of Registration and all certified copies

thereof.

(3) The application shall specify the date from which the dealer desires the cancellation of

registration to take effect:

PROVIDED that unless the commissioner by notice, in writing, served on the dealer

notifies another date from which registration shall be cancelled, the dealer’s registration

shall cease on the date specified by the dealer.

(4) Where the Commissioner proposes to cancel the registration of a dealer under sub-

section (1) of section 22, the Commissioner shall serve upon the person a notice in form

UTL VAT-10 in the manner prescribed in Rule 59.

(5) Every registered dealer whose registration is cancelled under sub-section (1) of section

22, shall deliver to the Commissioner the Certificate of Registration by the date stated

[in form UTL VAT– 11]:

PROVIDED that where a dealer has made an objection to the Commissioner under

section 74 against the cancellation of the registration, the dealer may retain the

Certificate of Registration pending resolution of the objection.

(6) In case of cancellation of registration, the Commissioner shall specify in a notice in form

UTL VAT– 11 the date from which the cancellation of the registration takes effect.

Upon cancellation of registration, the dealer shall be required to comply with the

requirements specified by the Commissioner either in the notice issued in form UTL

VAT-11 or by a separate communication to be served in the manner specified in Rule

59.

(7) Notwithstanding the cancellation of registration, all the proceeding pending or to be

initiated shall not abate initiated shall not abate.

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15. Hosting of particulars of cancelled Certificates of Registration

Section: 22 (8)

Form: Nil

For the purpose of sub-section (8) of section 22 the Commissioner shall host on the official

website the particulars of dealers whose registration has been cancelled in the following form:-

(1)

(2)

(3)

(4)

Name and Address

of the Dealer

Name of the Proprietor /

Manager / Partners /

Directors

Registration

Number

Date of effect

cancellation of

Registration

16. Declaration of name of manager of business

Section : 105

Form: 04, 07, 47

(1) The information required under section 105 shall be intimated to the Commissioner in

form UTL VAT – 04 at the time of application for registration.

(2) Where there is any change in the person or persons named in form UTL VAT– 04 as

manager or managers of business under section 105 on account of death or otherwise,

the registered dealer or his legal representative, as the case may be, shall inform the

Commissioner within thirty days from the date of such change in form UTL VAT– 07

and also provide the name of the person or persons who shall be manager or managers

thereafter.

17. Nomination of principal place of business in the case of dealer having more

than one place of business in Lakshadweep

Section: 2 (1) (e)

Forms: 04, 07

(1) Where a dealer has within Lakshadweep, more than one place of business (hereinafter

referred to as “ branches” ), he shall-

(a) nominate one of such branches as the principal place of business in Lakshadweep;

and

(b) inform the Commissioner in form UTL VAT– 04 of such nomination at the time of

application for registration.

(2) When the dealer changes his designated principal place of business, the dealer shall

inform the Commissioner within thirty days from the change in form UTL VAT– 07 and

shall intimate the Commissioner of the location of the new principal place of business.

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18. Notification of address for service of notices

Section : Nil

Form: 07

(1) Every person who applies for registration under the Regulation as a dealer shall, in the

application, give an address in Lakshadweep for service of notices, orders and other

correspondence.

(2) Every person who has given an address for service and who subsequently changes his

address shall, within thirty days after the change, intimate the Commissioner, in

writing, his new address in Lakshadweep in form UTL VAT – 07.

(3) Where a person has changed his address and has failed to give the Commissioner notice

in form UTL VAT- 07 of his new address in Lakshadweep for service, the service

effected at the last known address shall be deemed to be valid service under the

registration or these Rules and such person shall not be permitted to plead such change

of address as defense in any proceedings (whether civil or criminal) instituted against

him under the Regulation or these Rules.

(4) The address for service last given to the Commissioner by any person shall, for all

purpose of the Regulation and these Rules, be his address for service.

19. Register of Dealers

Section: Nil

Form: Nil

The Commissioner shall maintain a “Registration Register” in such form as he deem fit,

incorporating therein the complete particulars of the dealers register under the regulation

including particulars of any amendments to and cancellation of, registration of the dealers

under the Regulation, which will be available for inspection on payment of fee prescribed in

annexure 1 to these rules.

CHAPTER V

Security

20. Person and the required amount of security to be furnished

Section : 19 (2), 25, 60 (4), 61 (5)

Form: Nil

(1) A person applying for registration under the Regulation shall furnish security not

exceeding fifty thousand rupees along with the application for registration:-

PROVIDED that the amount of the security shall be reduced by the amount stated

below subject to a total maximum reduction of twenty five thousand rupees, in case the

person produces the following documents:

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(a) Last paid Electricity bill in his name Five thousand rupees.

(b) Last paid Telephone bill in his name Five thousand rupees

the Income Tax,1961 (43 of 1961)

(d) Any document as proof of ownership of principal Ten thousand rupees

place of business

(e) Any document as proof of ownership of residential Ten thousand rupees

Property

(f) Notarized photocopy of the passport of proprietor/ Ten thousand rupees

Managing partner or managing director

¹[(2) A person required to pay security under sub-section 4 of section 60 for de-sealing or release of any

premises including the office, shop, godown, box, locker, safe, almirah or other receptacle, shall

furnish security of a sum equal to one per cent of the maximum of GTO of last three years or a sum

equal to five lakh rupees, whichever is higher.]

(3) A person offering to pay security under sub-section (5) of section 61 for release of any

goods vehicle, goods and documents seized shall furnished security of twice the

amount of tax payable if the goods were sold in Lakshadweep, before seeking release

of goods vehicles, goods and document seized.

(4) The Commissioner may require a dealer claiming refund under section 38 to furnish

security of the amount not exceeding the amount of refund claimed before the grant of

refund.

21. Manner in which security may be furnished

Section: 25, 61 (5)

Form: 12

(1) The tender of an amount or an asset or the undertaking of a liability as security for any

purpose of the Regulation shall be made in form UTL VAT – 12.

(2) Subject to sub –rule (3) of this rule, where a person is required or offers to furnish

security for any purpose of the Regulation, the security shall be acceptable only if it is

made in any one of the forms listed in Table below, unless the Commissioner

prescribes a particular form in which the security shall be acceptable.

PROVIDED that security may be offered partly in one form and partly in another.

¹[(2A) The security required to be furnished by a person under sub-section 4 of section 60, shall

be, at least 50% in the form of security specified at Sl No.1 of the Table – Forms of

Security below and balance may be in any of the forms of security specified in the said

table.]

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(3) The security required to be furnished by person under clause (b) of sub-section 5 of

section 61, shall be, at least, 50% in the form specified as item no.1 of the Table below,

and balance may be in any of the form specified in Table below.

(4) A security, which does not meet the conditions specified in Table below, shall not be

treated as the furnishing of security for the purposes of the Regulation.

(5) The security shall be accepted only for the amount prescribed or ordered.

(6) If the security is furnished in any of the forms referred to in items 2 to 7 (inclusive) in

the Table below, a document transferring the title to the security shall be executed in

the name of the President of India and the transfer recorded and noted in the books of

the issuing authority and the person offering the security shall be required to pay

Stamp Duty and Registration Fee as prescribed under the relevant law.

(7) The Commissioner shall maintain a complete account of the securities deposited,

forfeited or refunded in Securities Register in such form and in such manner as the

Commissioner deems fit.

Table – forms of Security

Sl.

Form of Security

Conditions

Amount of security

Cash

The Government will not pay any

interest on security deposit, held

in the form of cash

Amount

cash

deposited in appropriate

Government treasury

Promissory notes, stock

certificates of any State

Government

These securities shall be

accepted at five percent

below

their

market

prices as on date of

submission or at their

face value, whichever is

less.

Post

Office

Cash

Certificates,

Treasury

Saving Deposits, National

Plan Savings Certificate,

12 Year National Defence

Certificate,

Year

National

Defence

Certificates

This certificate shall be formally

transferred to the (President of

India) and shall be accepted with

the sanction of the Post Master of

the office of registration.

Surrender value at the

time of tender

Post Office Saving Bank

Pass Books

A pass book, for a deposit made

under the Post Office Savings

Bank Rules may be accepted as

security provided that the dealer

has signed and delivered to the

Post Master a letter in the

prescribed form as required by

the said rules. The pass book shall

be sent to the Post Office as soon

Amount deposited

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as possible after the 15^th June of

each year so that necessary

entries of interest may be made

therein

Municipal Debentures or

Port Trust Bonds and/ or

Debentures issued by the

Government or a Financial

Corporation

These securities shall be

accepted at five percent

below the market price

as on date of submission

or face value whichever

is less

Bonds

Debentures

issued

Corporate

Bodies guaranteed by the

Central

any

State

Government as regards

the payment of principal

and interest or as regards

principal only

These securities shall be

accepted at five per cent

below the market price

or face value, whichever

is less

Deposit receipt of any

authorized bank

The deposit receipt shall be made

in the name of the dealer but

pledged to the President of India.

The Bank shall agree that on

receiving a signed treasury challan

from

the

Commissioner

and

withdrawal order duly signed by

the Commissioner, the bank will

at once remit the amount in full

or in part, as may be specified in

the order, into the treasury and

send the receipted challan to the

Commissioner. The dealer will

agree in writing to undertake the

risk involved in the investment.

The amount shown on

the deposit receipt

Mortgage of Immovable

property,

hypothecation

pledge

movable

property, personal surety

Mortgage bond in writing shall be

executed

favour

the

President of India and registered

according to law of registration at

the cost of the dealer. The

property mortgaged shall be free

from all encumbrances. Personal

Surety shall be in the form of a

personal bond with one or two

guarantees

acceptable

the

Commissioner. This form of

security shall be accepted subject

to such conditions as may be laid

down from time to time by the

Commissioner by a general or

special order. The liability on the

surety or guarantor shall be co-

extensive with that of the dealer

Amount stated in the

relevant documents as

the maximum amount

recoverable under the

mortgage,

hypothecation,

pledge,

or personal surety.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

for the period the contract of

surety or guarantee remains in

operation notwithstanding the

fact

that

the

assessment

proceedings against the dealer

under

Chapter

the

Regulation for the period are

initiated before or after the said

period. The liability of the surety

or guarantor shall be enforced

and executed according to the

law for the recovery as arrears of

land revenue

referred to

section 44.

Bank Guarantee

The Bank must be a Scheduled

Bank. The bank guarantee shall

be initially valid for a period of

one year and shall be kept valid

till such time the Commissioner

may require

The amount stated in the

relevant documents as

the maximum amount

recoverable under the

bank guarantee

22. Safe-keeping, retention and return of security

Section: 25

Form: 13

(1) Post Office Savings Bank pass books, deposit receipts of banks, security bonds and

agreements, promissory notes or stock certificate tendered as security shall be kept in

safe custody by the Commissioner or an Officer nominated by him in this behalf.

(2) Security tendered in any form shall be retained until the Commissioner orders that

there is no further necessity for keeping it.

(3) Where a person has ceased to be a dealer or undertakes any other Regulation activity

for which security under the Regulation might not be required, the person may apply

for the return, release or discharge of the security in Form UTL VAT – 13.

(4) A person may object in the manner provided in section 74 if the Commissioner has

failed ¹[within six months] to return, release or discharge the security:

PROVIDED that, where the person has sought a refund in cash pursuant to section 38 at

any time, the person shall not request the Commissioner to return, release or discharge

the security on or before 30^th November of the year succeeding the year which includes

the tax period in respect of which the refund is claimed.

(5) No security shall be returned, released or discharged to the person or otherwise

disposed of except in accordance with the terms of the security bond or agreement and

while returning, releasing or discharging the security to the person, unless the person

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

entitled to the security gives an acknowledgement duly signed and witnessed setting

forth therein the full particulars of the security released, returned or discharged.

23. Forfeiture of security

Section: 25

Forms: 14, 15

(1) Where the Commissioner proposes to forfeit a security in full or in part or is of the view

that the security furnished is insufficient, he shall serve upon the person who furnished

the security, a notice in Form UTL VAT – 14.

(2) Where the Commissioner is not satisfied with the explanation given response to the

notice served upon in sub-rule (1), he shall pass an order in Form UTL VAT– 15

forfeiting the security in part or in full and requiring the person to make good the

deficiency of security.

(3) Where security is furnished in a form other than cash or bank guarantee and the

security is forfeited in full or in part or is rendered insufficient, the Commissioner shall,

in the notice, allow the person affected, to pay the forfeited or insufficient amount in

cash within the time specified in the notice.

(4) If the amount to be forfeited or rendered insufficient is not deposited in cash pursuance

to sub- rules (2) & (3) of this rule, the Commissioner shall make an application to the

Collector Lacadives, Minicoy and Amindivi Island Land Revenue and Tenancy

Regulation 1965 to recover the said amount from the person, his surety or guarantor as

arrears of land revenue.

(5) The Commissioner shall furnish to the Deputy Commissioner, the names and address of

the person, his surety or guarantor and the amount to be recovered and thereupon the

Collector shall proceed to recover the amount from the person or his surety or

guarantor or from both as arrears of land revenue.

(6) Where the security has been provide in the form of a pledge of goods, the

Commissioner may sell the goods following the procedure prescribed in rule 41 to the

extent applicable.

(7) Where the security furnished by any person is forfeited in whole or is rendered

insufficient, the person shall make up deficiency in any of the forms referred to in the

Table under rule 23, as may be required by the Commissioner, within fifteen days from

the date of service of order in Form UTL VAT – 15.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

CHAPTER VI

Tax Period and Tax Returns

24. Tax Period

Section: 26

Form: Nil

(1) Subject to sub- rule (2) of this rule, the tax period for all the dealers shall be a monthly.

(2) The Tax period of a dealer who ceases to be registered, shall ceases-

(a) If the registration is cancelled by the Commissioner, on the date specified by the

Commissioner as the date on which the dealer’s registration ceases to have effect;

(b) Where the dealer dies or is wound up, on the date of death or winding up;

[(3) For a dealer, to whom a Certificate of Registration has been granted for the first time, his

tax period, till the end of the year of registration, shall be monthly and his first tax

period shall commence from the date of his liability.]

(4) For the purpose of sub-rule (1), the “turnover” of a dealer shall not include turnover

from-

(a) the sale of capital assets;

(b) sales made in the course of winding up the dealer’s Activities; and

Explanation:- For the purpose of this sub-rule, adequate proof of a dealer’s turnover shall be a

copy of the following documents:-

(i) the annual audited accounts of the dealer for the three previous year or the annual

accounts duly certified by the dealer where the accounts of the dealer are not

required to be audited under any law for the time being in force.

(ii) income tax returns furnished by the dealer for the three previous years dully

certified by him or his Accountant.

25. Returns – General

Section: 26

Form: Nil

(1) Every return under the regulation shall-

(i) be furnished in the appropriate Form [and in the manner] prescribed in these rules;

(ii) contain the information and particulars required in that form;

(iii)

be signed and verified by the person or authority mentioned in the section 29

and in the manner specified in the form; and

(iv)

be accompanied by all documents mentioned in the Form.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(2) Where no Form for a return is prescribed in these rules, the return may be made in

writing and served on the Commissioner :

PROVIDED that the Commissioner may require that the return be re- submitted

in a form or manner specified by the commissioner.

(3) Every person liable to furnish a return as agent for any person (including an

auctioneer) shall furnish a separate return for each person for whom he is agent, in

addition to his own return, if required.

(4) The person liable to furnish a return as trustee for another shall furnish a separate

return for the trust of which he is a trustee, in addition to his own return, if required.

26. Dealer’s periodic returns

Section: 26

Forms: 16,17,20

(1) Subject to sub-rule (2) of this rule, every dealer liable to pay tax under section 3 shall

furnish a return in form UTL VAT – 16 for each quarter.

(2) Every dealer who has elected to pay tax under section 16 shall furnish return in Form

UTL VAT – 17

(3) A return referred to in sub-rule (1) of sub- rule (2) shall be furnished Return Verification

Form in Form UTL VAT- 20, in duplicate, in the manner stated in Rule 63. Such return

and said Form shall be furnished by the dealer within 28 days from the end of the tax

period. On submitting of From UTL VAT –20, the Commissioner shall issued the

acknowledgement with signature and stamp on one copy of the said Form:

PROVIDED that a dealer who has been registered for the first time under the Regulation shall

furnish the return(s), the date of furnishing of which has already expired on the date of grant of

Registration Certificate, within seven days from the date of such grant;

PROVIDED FURTHER, that where the dealer fails to submit Form UTL VAT– 20 and/or to

obtain the acknowledgement, it shall be construed that no return has been furnished by the dealer for the

tax period;

PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class or classes

of dealers from furnishing acknowledgement in Form UTL VAT – 20 along with documents stated in

sub- rule (3A), if the return under this rule is furnish with digital signature, in accordance with the

provisions contained in the Information Technology Regulation, 2000 (21 of 2000).

(3A) The verification of the return in Form UTL VAT – 20, referred to in sub-rule (3),

shall be accompanied by proof of payment to tax, interest or any other sum in Form UTL VAT

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

– 20, copy of the TDS Certificate (s). CC-01 and the documents, as specified in Form UTL VAT

– 20 or in the return Form.]

[(4) Where a dealer’s registration is cancelled under the regulation and subsequently

restored, the dealer shall furnish within 30 days after the restoration, all return. Including

Return Verification Form in Form UTL VAT -20 and document referred to in sub-rule (3A).]

Relating to the tax periods during which his registration remained inoperative and the date of

furnishing of which has already expired on the date of restoration, and before furnishing such

returns he shall deposit the tax due according to these return in the same manner as he would

have done if the registration was not so cancelled.

27. Revised Returns

Section: 28

Forms: 16 , 17

(1) A person, who furnishes a revised return in correction of some error that has been

detected, shall do so by furnishing Form UTL VAT– 16 along with an explanatory note

specifying the mistake or error because of which it has become necessary to furnish a

revised return.

(2) A person paying tax under section 16 and wishes to furnish revised return to correct any

mistakes/ errors as detected by him, shall furnish in form UTL VAT- 17 along with an

explanatory note specifying the mistake or error because of which it has become

necessary to furnish a revised return.

28. Statement for Transitional Input Tax Credit

Section: 14

Form: 18

Where, upon the commencement of the Regulation, a registered dealer wishes to claim

tax credit under section 14, he shall furnish the required statement in Form UTL VAT – 18 and

in case the tax credit claimed is in excess of one lakh rupees, the statement shall be

accompanied by a certificate signed by an Accountant.

CHAPTER VII

Payment of Tax and making Refunds

29. Method of payment of tax, interest or penalty

Section: 36

Form: Nil

(1) Tax, interest, penalty or any other amount due under the Regulation may be paid only

in Rupees.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(2) A payment of tax, interest, penalty or any other amount due under the Regulation may

be made either in bank draft or through online transaction drawn in favor of the Pay &

Accounts Office, UTL drawn on an authorized bank and shall be tendered along with

duly completed Form UTL VAT- 20.

(3) Where a payment of tax, interest, penalty or any other amount due under the

Regulation is made by bank draft, the date of the payment for the purpose of the

Regulation shall be the date on which the said bank draft is encashed.

(4) Any tax, interest, penalty or any other amount due under the Regulation may be paid –

(a) at a branch in Lakshadweep of an authorized Bank;

(b) at any other place notified by the Commissioner.

(5) Notwithstanding anything contained in this rule, the Commissioner may provide

separate procedure or method of payment of tax, interest, penalty or any other amount

due under the Regulation in electronic form.

30. Treasury to notify payment

Section: 36

Form:20

The Pay & Accounts Office, UTL in respect of all payment made in a day together with

sufficient information to identify the dealer. The officer in charge of Pay & Accounts Office,

UTL shall set his hands and seal on the said information before furnishing it to the

Commissioner.

31. Proof of Payment

Section: 36

Form: 20, 24 A

(1) On receipt of the Part B of the receipted Form UTL VAT– 20, the Commissioner shall

allow the credit of the amount shown therein, to the dealer against tax, interest, penalty

or any other amount due from his under the Regulation.

(2) In case the Part B of Form UTL VAT– 20 is not forthcoming to the Commissioner or is

lost, destroyed, defaced or mutilated, the dealer who claims that he had paid any

amount on account of tax, interest, penalty or any other amount due under the

Regulation, the Commissioner may require such dealer to furnish other satisfactory

proof of such payment which shall be the Part C or Part D of from UTL VAT -20 in

respect of that payment support by a certificate from the Pay & Accounts Office, UTL

that the payment shown in such Part C or Part D of Form UTL VAT -20 was deposited

and credited to the Government accounts and an affidavit from Pay & Accounts Office,

UTL such dealer that Part C or Part D of Form UTL VAT– 20 and the certificate from

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

their are genuine. If the dealer fails to furnish satisfactory proof of such payment, the

credit for such payment shall be disallowed by the Commissioner.

31A Intimation of depositing the Government dues

Section: 36

Form: 27 A

Every dealer or person who, in pursuance of a notice of assessment or an order or a

decision, is required to deposit any amount of tax or interest or penalty or composition money

or any other amount due under the Regulation, shall after depositing such amount or a part of

such amount, furnish an intimation to the Commissioner in Form UTL VAT– 27A within seven

days of making such payment duly accompanied by Part C of the respective deposit challan in

Form UTL VAT -20.

32. Refund of excess payment

Section: 38

Form : 21 to 22A

(1) A claim for refund of tax, penalty or interest paid in excess of the amount due under the

Regulation (except claimed in the return) shall be made in Form UTL VAT – 21, stating

fully and in detail the ground upon which the claim is being made.

(2) Only such claim shall be made in Form UTL VAT – 21 that has not already been claimed

in any previous return. A claim for refund made in Form UTL VAT -21 shall not be

again included in the return for any tax period.

[(3) The Commissioner may, for reasons to be recorded in writing, issue notice to any person

claiming refund to furnish security under sub- section (5) of section 38 in Form UTL

VAT -21A, of an amount not exceeding the amount of refund claimed. Specifying

therein the reason for prescribing the security.]

(4) Where the refund is arising out of a judgment of a Court or an order of an authority

under the Regulation, the person claiming the refund shall attach with Form UTL VAT -

21 a certified copy of such judgment or order.

(5) When the Commissioner is satisfied that a refund is admissible, he shall determine the

amount of the refund due and record an order in Form UTL VAT -22 sanctioning the

refund and recording the calculation used in determining the amount of refund ordered

(including adjustment of any other amount due as provided in sub-section (2) of

section 38).

[(5A) the order for withholding of refund/ furnishing security under section 39 shall be

issued in Form UTL VAT – 22 A.]

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(6) Where a refund order is issued under sub- Rule(5), the Commissioner shall,

simultaneously, record and include in the order any amount of interest payable under

sub- section (1) of section 42 for any period for which interest is payable.

(7) The Commissioner shall forthwith serve on the person in the manner prescribed in rule

59, a cheque for the amount of tax, interest, penalty or other amount to be refunded

along with the refund order in Form UTL VAT -22.

PROVIDED that the Commissioner may transfer the amount of refund through

Electronic Clearance System (ECS) in the bank account of the dealer

(8) No refund shall be allowed to a person who has not filed return and has not paid any

amount due under the Regulation or an order under section 39 is passed withholding

the said refund.

(9) Before allowing the claim for refund to dealer under section 38 of the Regulation, the

Authority concerned shall satisfy himself that the conditions laid down in sub-section

(1) of section 9 of the Regulation are fulfilled.

33. Refund of tax for embassies, officials, international and public organizations

Section: 41

From: 22,23

(1) Subject to sub-rule (2) of this rule, an organization listed in the Fourth Schedule of the

Regulation (in this rule called “ the organization”) may apply for the refund of tax

borne by it or by a qualified person as defined in sub- rule (6) on the purchase of goods

once in every quarter, if-

(a) The goods were purchased by the organization or the qualified person from a

registered dealer against a tax invoice/retail invoice and the sale price of the goods

covered in each single tax invoice/retail invoice exceeds five thousand rupees

(excluding tax paid, if any) or such other amount as may be notified by the

Commissioner;

PROVIDED that, the relaxation regarding production of retail invoices for claiming

refund under sub-rules (1)(a), (2), (10) and (11) of this Rule shall only be available to

Embassies, High Commissions, International Organizations and their qualified persons

and not to any other public organization listed in the Fourth Schedule].

(b) The goods purchased are for the use specified in the Fourth Schedule in respect of

the particular organization;

been satisfied.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(2) An application for refund under section 41 shall be made by the organization on behalf

of itself and every qualified person attached to the organization in Form UTL VAT-23

within a period of twenty eight days from the end of the relevant quarter covering

all purchases made against tax invoices in that quarter.

PROVIDED that, an application for refund under section 41 shall be made by the

Embassies, High Commissions, International Organizations on behalf of itself and every

qualified person attached to such organization in Form UTL VAT – 23 within a period of

three months from the end of the relevant quarter covering all purchases made against tax

invoice/ retail invoice in that quarter.

Explanation.- For the purpose this rule, the organization shall be deemed to be an agent duly

authorized by all qualified persons attached to the organization to make a claim.]

(3) A refund made to the organization shall be deemed to be made to each qualified person

through its agent duly authorized by the qualified person to receive such a payment.

(4) Where an application for a refund is made in accordance with sub-rule (1) and the

application is made in the prescribed form, manner and time, the refund shall be paid

by the Commissioner within 30 days from the day when the Commissioner receives the

application along with refund order in Form UTL VAT -22.

(5) The amount of any refund shall be paid to a single account with a bank nominated by

the organization and any deposit made by the Commissioner to the account shall

be deemed to be paid to the organization and to every qualified person.

(6) Subject to the restriction and conditions notified by the Commissioner, for the purposes

of this rule, a “qualified person” means a person referred to in Fourth Schedule of the

Regulation.

(7) Where an express term in a treaty or other international agreement to which the

President or the Government of the India is a party is inconsistent with the conditions in

this rule, such treaty or international agreement shall prevail.

(8) A claim for a refund of tax made under this rule shall be a composite of all the claims

for a refund of tax of the organization and every qualified person attached to the

organization.

(9) The form shall be signed by the Chief of the Organization or a person duly authorized

by him. In case the form is signed by an authorized signatory, the form shall be

accompanied by the letter of authorization signed by the Chief of the Organization.

(10) The organization claiming a refund under this rule shall be required to retain all tax

invoices/ retail invoices based on which such refund is claimed for a period of one year

from the date on which the refund is made.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(11) The tax invoices/ retail invoices filed along with the form shall be stamped by the

Commissioner and returned along with the refund order in Form UTL VAT -22.

(12) Notwithstanding anything contained in this rule to the contrary, where an

organization, listed in the Fourth Schedule in the entry at Sl No.1, for the purpose of

receiving the refund of tax borne in two different bank accounts viz. the refund of tax

borne by the organization itself in one account and the refund of tax borne by all the

qualified person attached to the organization in the other accounts, furnishes two

separate applications in Form UTL VAT -23, the Commissioner may pay the refund

admissible in two bank accounts.]

CHAPTER VIII

Assessments and Enforcement of Tax and Penalties

34. Assessment of Tax, interest or imposition of penalty

Sections: 32,33,42

Forms: 24, 24A

(1) Where the Commissioner makes a default assessment of tax under section 32, he shall

record the order in Form UTL VAT – 24 and such notice of assessment shall be served

on the dealer in the manner prescribed in rule 59.

(2) Where the Commissioner makes an assessment of penalty under section 33, he shall

record the order in Form UTL VAT- 24A and such notice of assessment of penalty

shall be served on the dealer in the manner prescribed in rule 59.

(3) The Commissioner shall, at the time of making an assessment under section 32,

calculated the interest payable at the rate of 15% p.a under sub- section (2) of section

42 for the period commencing from the date of such default for so long as the dealer

continues to make default in payment of the amount tax, penalty or other amount due

under the Regulation.

(4) The amount of interest payable under the preceding sub-rule, shall be included in the

notice of assessment in Form UTL VAT 24.

(5) At the time of issue of the recovery certificate, the Commissioner shall calculate the

interest payable under sub-section (2) of section 42 for the period from the date of

default till the date of issue of recovery certificate and the amount shall be indicated

separately in the recovery certificate.

Explanation.-- For the purpose of this rule, “ the date of the recovery certificate” shall

mean the date on which the said certificate is signed and dated by the appropriate

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

authority irrespective of the date on which it is issued to the Collector or the

certificate- debtor].

34A. Form of notice for revision

Section: 74

Form: 24B

The notice for the purpose of sub-section (2) of section 74 shall be in Form UTL VAT 24B

34B. Rectification of mistakes and review

Section :74

Form: 38 B, 38 C

(1) The application for rectification of a mistake in any order shall be filed in Form UTL

VAT 38 B.

(2) The application for review of an assessment or reassessment order shall be in Form

UTL VAT 38 C.

(3) No application for review under sub- section (5) of section 74 of an assessment or

reassessment or an order shall be entertained if the application is not presented within

thirty days from the date of such assessment or reassessment or order.

(4) The Commissioner or any person appointed under section 66 shall be competent

under sub-section (5) of section 74 to review any assessment or reassessment or order

made by his predecessor in office.

(5) Where a person, has made an application for review of an assessment or reassessment

or an order under the provisions of section 74, the Commissioner shall not be

prevented from enforcing the payment of any amount in dispute in that order.

(6) Where a person, who has made an application for review of assessment or

reassessment or an order, intends to file an objection under section 74 or an appeal

under 76, the person shall withdraw his application for review before filling the

objection or the appeal.

(7) The Commissioner shall not review any assessment or reassessment or an order where

an objection under section 74 or an appeal under section 76 against such assessment or

reassessment or order is pending for decision.]

35. Recovery of Government dues

Section: 43

Forms: 25, 25A

(1) In case of any amount recoverable in terms of clause (a) of sub-section (3) of section 43,

the Commissioner may issue to the Collector a Certificate in Form UTL VAT – 25:

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PROVIDED that, the Commissioner may encash the security furnished by any person,

if capable of being encashed simultaneously with the issue of certificate to the Collector

and shall notify the Collector of the amount so realized.

(2) The Collector shall intimate to the Commissioner the amount recoverable by him

together with the date thereof and provide such other details as the Commissioner

may require.

(3) The certificate referred to in sub-section (6) of section 43 shall be in form UTL VAT –

25A and shall be served upon the certificate- debtor by the Value Added Tax Inspector

functioning under the control of the Commissioner.

(4) The amount of interest payable under section 36 for the period commencing

immediately after the date of the recovery certificate till realization, shall be calculated

by the Collector or the Commissioner, as the case may be, and recovered along with

the amount of tax, penalty or other sums mentioned in the said recovery certificate

issued by the Commissioner.

(5) Where movable or immovable property is attached, the Commissioner may, instead of

directing a sale of the property, appoint a person as a receiver to manage such

property.

(6) Where any movable or immovable property is attached in taken under management,

the receiver shall, subject to the control of the Commissioner, have such powers as

may be necessary for the proper management of the property and the realization of

the profits or rent and profits, thereof.

(7) The profits, or rents and profits of such movable or immovable property, shall, after

defraying the expenses of management, be adjusted towards discharge of the arrears,

and the balance, if any, shall be paid to the defaulter:

PROVIDED that where the balance cannot be paid to the defaulter due to any reason,

the said balance shall be deposited in the Government treasury.

(8) The attachment and management of movable and immovable properties may be

withdrawn at any time at the discretion of the Commissioner, or if the arrears are

discharged by receipt of such profits and rents or are otherwise paid.

(9) There shall be recoverable, in the proceedings in execution of every certificate, all

charges incurred in respect of -

(a) the service of notice upon the defaulter to pay the arrears, and the warrants and

other proceedings, and

(b) all other proceedings taken for realising the arrears.

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(10) Without prejudice to the provisions to the provisions of sub-section (4) of section 57,

if at any time after the recovery proceedings commenced by the Collector or the

Commissioner, as the case may be, the defaulter dies, the recovery proceedings shall

be continued against the legal representatives.

Any amount recoverable under Chapter VII of the Regulation, shall be recovered in the

same manner as provided in this rule.

36. Continuation of certain recovery proceedings

Section: 45

Form: 26

For the purposes of section 45, the Commissioner shall notify to the Collector any

reduction of government dues in Form UTL VAT- 26, a copy of which shall also be served on

the person in the manner prescribed in Rule 59.

37. Special mode of recovery

Section: 46

Form: 27

For the purposes of section 46, the Commissioner shall serve on the person in Form UTL

VAT- 27 notifying the person of the requirement to pay the specified amount to the

Commissioner in the manner prescribed in Rule 59.

38. Issue of Summons

Section: 80

Form: 28

(1) A summons requiring a person –

(a) to appear before the Commissioner;

(b) to produce documents to the Commissioner; or

VAT- 28.

(2) The Commissioner shall serve summons under sub-rule (1) in the manner prescribed

in Rule 59.

39. Procedures for sale of property held by the Commissioner

Section: 63

Form: 29

(1) Where the Commissioner has in his possession any goods, goods vehicle, or any other

property, including goods seized at any border or check-post and goods held as

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security for the performance of an obligation under the Regulation (in this rule called

“the property”), which may be sold by the Commissioner in pursuance of any powers

conferred under the Regulation to recover tax, interest, penalty or other amount due

under the Regulation, the power of sale shall be exercised in the manner set out in this

rule.

(2) The Commissioner shall serve a notice in Form UTL VAT- 29 in the manner prescribed

in Rule 59 on the person recorded as the owner of the goods in the Commissioner’s

records requiring the person to redeem the property within fifteen days by tender of

payment in cash of all amounts owned under the Regulation.

(3) Where the person has not redeemed the property within the time specified in the form,

the Commissioner may proceed to sell the property by public auction as per the

following procedure-

(a) A report shall be prepared of the facts and circumstances in which the property is

required to be sold by public auction and the Commissioner shall make a written

order for sale or disposal of the property.

(b) The officer nominated by the Commissioner for the purpose shall cause to be

published on the notice board of his office, a list of the properties intended for sale

with a notice under his signature specifying the place where, and the day and hour

at which, the property is to be sold and display copies of such list and notices at

more than one public place near the place where the property is currently held, and

the place of the proposed auction. A copy of the list and notice shall also be

displayed in the office of the Commissioner. Except in exceptional circumstances, a

notice for not less than seven days shall be given before the auction is conducted.

per cent of the estimated value of the property. The officer conducting the auction

shall prepare a receipt acknowledging the receipt of the earnest money. Earnest

money deposited by unsuccessful bidders shall be refunded to them immediately

after the auction is over.

(d) At the appointed day and time, the property shall be put up in one or more lots, as

the officer conducting the auction sale may consider fit and shall be knocked down

in favour or the highest bidder subject to confirmation of the sale by the

Commissioner.

(e) The purchaser shall pay the sale value of the property in cash immediately after the

sale and he shall not be permitted to carry away any part of the property until he

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has paid for the same in full and until the sale has been confirmed by the

Commissioner. If the purchaser fails to pay the purchase money within three days

of the confirmation of sale by the Commissioner, the property shall be re-offered for

auction and any earnest money deposited by the defaulting bidder shall be

forfeited to the Government.

(4) If any order directing detention is reversed on appeal, the property detained, to the

extent they have not been sold before such reversal comes to the knowledge of the

officer conducting the sale, shall be released or, if such property has been sold, the net

proceeds thereof shall be paid to the owner of the property.

(5) Notwithstanding anything contained in this rule, if the property is of a perishable

nature or subject to speedy and natural decay or when the expenses of keeping it in

custody are likely to be high, the Commissioner may –

(a) reduce the time stated in sub-rule (2) within which the owner may redeem the

property;

(b) reduce the time for display of any notice; and

(6) Where property is sold under the preceding sub-rules, the proceeds of sale shall be

applied in the following order –

(a) payment of any expenses of the sale, including tax arising under the Regulation by

virtue of the sale, and other incidental charges;

(b) in respect of any surplus, payment of the amount of any tax, interest and penalty

recoverable under the Regulation or Lakshadweep VAT Regulation, 2022 or ; the

Central Sales Tax Act, 1956 (74 of 1956);

provision of sufficient proof, payment to the person who was he owner of the

property; and

(d) in respect of any surplus, in the absence of any claimant, deposited in the

Consolidated Fund of India.

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CHAPTER IX

Accounts, Records and Audit

40. Books and Accounts

Section: 48

Form: 30, 31

(1) The following records shall be maintained by a dealer at his principal place of

business, namely:-

(a) A monthly account specifying total output tax, total input tax and net tax payable

or the excess tax credit due for carry forward.

(b) Purchase records, showing details of purchases on which tax has been paid,

purchases made without payment of tax, purchases made from an exempted unit

and purchases made from outside Lakshadweep in Form UTL VAT- 30. Original

tax invoices for purchases on which tax has been paid and invoices for purchases

made without payment of tax shall be preserved date-wise and in numerical order.

taxable sales and tax-free sales in Form UTL VAT- 31. Copies of tax invoices

related to taxable sales and invoices related to exempt sales shall be retained date-

wise and in numerical order.

(d) Record of inter-state sales and inter-state transfer of goods (including that of goods

sent for job work) supported by statutory declaration and such other evidence as

may be relevant.

(e) Details of input tax calculations where the dealer is making both taxable and tax

free sales.

(f) Stock records showing stock receipts and deliveries and manufacturing records.

(g) Stock records showing separately the particulars of goods stored in cold storage,

warehouse, godown or any other place taken or hire.

(h) Order records and delivery challans, wherever applicable.

(i) Annual accounts including trading, profit and loss accounts and the balance sheet.

(j) Bank records, including statements, cheque book counter foils and pay-in-slips.

(k) Cash book, daybook and ledger.

(l) Record of Credit and Debit Note(s) relating to purchase in UTL VAT- 30A and record

of Credit and Debit Note(s) relating to sale in UTL VAT-31A.

(2) The following records shall be maintained by a dealer having elected to pay tax under

section 16, namely :-

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(a) Details of the goods purchased and sold by him; and

(b) Cash book, daybook, ledger, invoice books and purchase vouchers.

(3) Every owner or lessee of a cold storage, warehouse godown or any such place, who

stores goods for hire or reward shall maintain or cause to be maintained a correct and

complete account indicating the full particulars of the person whose goods are stored

and the quantity, value, date of arrival, date of dispatch and the proposed destination

of such goods.

(4) Every person who carries goods for reward shall maintain or cause to be maintained a

correct and complete account indicating the full particulars of the person whose

goods are carried, the quantity, value, the place and date of delivery of such goods,

vehicle number, and serial number and date of Goods Receipts (GR) note and his

office copy of the same.

Explanation – For removal of doubts, books of accounts, as stated in this rule, shall be

maintained separately in relation to the business carried out in Lakshadweep.

40 A. Gross turnover limit for accounts to be audited

For the purpose of Section 49, a dealer whose gross turnover in a year exceeds one crore

rupees, shall get his accounts of such year audited by an accountant, and shall be liable to

submit a report, as notified by the Commissioner, from time to time:

PROVIDED that the Commissioner may, by an order, require a dealer or class or classes

or dealer, to submit as simplified version of the report in lieu of report notified by him under

section 49,

PROVIDED FURTHER that the Commissioner may, by an order, exempt a dealer or class

or classes of dealers, from furnishing a report, for the purpose of Section 49.

41. Records to be carried by a person in charge of goods vehicle

Section: 61

Forms: 32 to 35B, 43, 44

(1) The owner, driver or person in charge of the goods vehicle shall carry / carry the

Transport Receipt in Form UTL VAT- 32, sale invoice or delivery note in Form UTL

VAT-33, and, as the case may be, export declaration in Form UTL VAT- 34, import

declaration in Form UTL VAT- 35 or transit slip in Form UTL VAT- 35 A.

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(2) For obtaining export or, as the case may be, import Declaration in Forms UTL VAT-

34 and UTL VAT-35, an application in Form UTL VAT- 43 shall be made to the

Commissioner by the user dealer.

(3) Account of the usage of Forms UTL VAT- 34 and UTL VAT- 35 shall be maintained by

the user dealer in Form UTL VAT- 35B which shall be open for inspection by the

Commissioner and shall be filed with the Commissioner every quarter or with every

new application for obtaining Form UTL VAT- 34 and UTL VAT- 35, whichever is

earlier.

(4) A declaration in Form UTL VAT- 34 or UTL VAT- 35 shall be in three parts. Each part

shall be filled and signed by consignor, the consignee and the transporter, as the case

may be. The owner, driver or person in charge of the goods vehicle shall keep with

him such declaration forms in duplicate while carrying the goods. He shall submit

the declaration forms in duplicate at the check post or barrier. The officer in-charge

shall retain the original part of such declaration and shall return to the owner, driver

or person in-charge of the goods vehicle, the duplicate part duly verified, signed and

stamped. The duplicate part of such declarations shall be furnished by the user dealer

to the Commissioner along with the account of such declaration maintained in Form

UTL VAT 35B at the time of obtaining of additional declaration forms.

(5) Where the goods vehicle entering Lakshadweep is bound for any place outside

Lakshadweep and passes through Lakshadweep, the owner, driver or the person in

charge of the goods vehicle shall furnish, in duplicate, to the officer in charge of the

check post or barrier, a Transit Slip in duplicate in Form UTL VAT- 35A duly filled,

signed and verified. He will obtain from the officer in-charge of the check post or the

barrier one copy of the Transit Slip duly countersigned. The owner, driver or person

in-charge of the goods vehicle shall deliver within twelve hours of its entry into

Lakshadweep, the said countersigned copy to the officer in-charge of the check post

or barrier at the point of his exit from Lakshadweep.

(6) The owner, driver or his agent or the person in charge of the goods vehicle when

required to furnish security under sub-section (5) of section 61 shall furnish security

in the form and in the manner and subject to the conditions specified in rule 23. The

security referred to in this sub-rule shall be furnished within the time specified in the

order not exceeding seven days from the detention of the goods. The Commissioner

shall issue to the depositor a receipt in Form UTL VAT- 44 acknowledging the receipt

of the security.

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(7) The officer in charge of the check post or barrier detaining the goods shall make a

report to the Commissioner about all the facts and circumstances or the case within

twelve hours of the detention of the goods.

(8) Where the goods detained are not released owning to the failure to furnish the

security required to be furnished under sub-section (5) of section 61 within the

specified time, the notified goods detained shall be sold by public auction after

following the procedure as specified in rule 41.

Explanation – For the purpose of this rule, unless the context otherwise requires, “officer in-

charge of the check post of barrier” shall also include any officer or any agent as may be

empowered by the Commissioner.

42. Issue of Duplicate Tax Invoice

Section: 50

Form: 36

(1) Where a purchasing dealer claims to have lost the original tax invoice, the selling

dealer may, upon a request made by the purchasing dealer accompanied by an

undertaking-cum-indemnity in Form UTL VAT- 36, provide a copy of such lost tax

invoice clearly marked as a ‘duplicate’ and shall furnish a copy of such undertaking-

cum-indemnity along with his return for the tax period in which such ‘duplicate’ tax

invoice has been issued.

(2) Except when a tax invoice is issued under sub-section (1) of section 50, if a dealer

sells any goods exceeding ¹[one hundred] rupees in any one transaction to any

person, he shall issue to the purchaser a retail invoice in terms of sub-section (4) of

section 50.

42A. A retail invoice issued under sub-section (4) of Section 50 of the Regulation by a dealer, who has

elected to pay tax under section 16 of the Regulation (including schemes notified there under), besides,

containing particulars specified in sub-section (5) of the said section, shall also contain the words

‘Composition Dealer (Not eligible to charge VAT on Bill Amount)’ at the top of the invoice.

43. Credit and Debit Notes

Section: 51

Form: Nil

For the purposes of section 51, a credit note and a debit note shall be signed by a person

authorised to sign the return to be filed under the Regulation and shall contain the following

particulars, namely:-

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(a) the name, address and registration certificate number of the selling registered

dealer;

(b) the name and address of the purchaser and his registration number where the

purchaser is a registered dealer;

may be;

(d) the serial number of the relevant tax invoice affected by the credit note or debit

note, as the case may be; and

(e) the amount of the variation to the tax amount shown on the tax invoice.

44. Notice for audit

Section: 58

Form: 37

Where the Commissioner has decided to audit the business affairs of any person under

section 58, the Commissioner may serve on that person a notice in Form UTL VAT- 37 in the

manner prescribed in rule 59.

CHAPTER X

Value Added Tax Authorities and Appellate Tribunal

45. Designation of other persons appointed to assist the Commissioner

Section: 66

Form: Nil

Other persons who may be appointed to assist the Commissioner under sub-section (2) of

section 66 may be designated as ¹[Additional] Commissioner, Joint Commissioner, Deputy

Commissioner, Assistant Commissioner, Value Added Tax Officer, Assistant Value Added Tax

Officer and Value Added Tax Inspector.

46. Conditions upon delegation of powers by the Commissioner

Section: 68

Form: Nil

Without prejudice to the provisions of section 68, the Commissioner may delegate any of

his powers to any person not below the rank of an Assistant Value Added Tax Officer, but he

may delegate his powers –-

(a) under sub-sections (1) and (2) of section 60, to a person not below the rank of a

Value Added Tax Officer;

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(b) under section 61, to a person not below the rank of a Value Added Tax Inspector;

and

47. Superintendence and control

Section: 66

Form: Nil

Subject to the general control and superintendence of the Government, control and

superintendence over all officers appointed under sub-section (2) of section 66 shall vest in the

Commissioner.

47A. Power to extend time

Section: Nil

Form: Nil

Where in these rules a period is prescribed for doing this Regulation, the Commissioner

may, for reasons to be recorded in writing, extend that period as may be specified by him.

48. Conditions subject to which an officer may be authorised to investigate

offences punishable under the Regulation

Section: 92

Form: Nil

The Commissioner shall not authorize any officer for the purpose of sub-section (1) of

section 92 who is lower in rank than an Assistant Value Added Tax Officer.

CHAPTER XI

Disputes

49. Authority to whom objection may be made

Section: 74

Form: Nil

An objection under sub-section (1) of section 74 shall lie to Commissioner, Joint

Commissioner, Deputy Commissioner, Assistant Commissioner, Value Added Tax Officer and

Assistant Value Added Tax Officer:

PROVIDED that, the Commissioner may, by notice published in the Official Gazette, fix the

jurisdiction of the respective authority on the basis of territory or pecuniary limit or nature or

class of objections or on any other basis that may be deemed appropriate by the Commissioner.

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50. Making of objections

Section: 74

Form: 38, 39

(1)

Every objection shall be made in Form UTL VAT- 38 accompanied by a copy of the

notice of assessment, order or decision against which the objection is being preferred

and shall be submitted in triplicate with one copy to the Commissioner or the Value

Added Tax authority against whose order the objection has been preferred.

(2)

Every objection shall contain a clear statement of facts, precise grounds of objection

and the relief claimed.

(3)

Where an objection is made after the time limit prescribed under sub-section (4) of

section 74, it shall be accompanied by a statement in Form UTL VAT- 39, showing

the reason for the delay in making the said objection.

(4)

Where fresh evidence is sought to be produced the objection shall be accompanied

by a memorandum of the evidence sought to be produced, stating clearly the reasons

why such evidence was not adduced before the Value Added Tax Authority against

whose order the objection is being preferred.

(5)

The objection in Form UTL VAT- 38 shall be signed by the person making such

objection or his agent and shall be presented by him or his agent to the authority in

person.

(6)

The authority shall issue or cause to be issued an acknowledgement of the objection

received, to the person who has filed the objection, specifying the date of personal

hearing.

51. Determination of objections

Section: 74

Form: Nil

The Commissioner while deciding the objection shall conduct the proceedings by examining –

(a) the registers and records maintained by the Value Added Tax Authority against

whose order or decision or assessment the objection has been preferred;

(b) the objection; and

decide the objection;

and may –

(i) admit any further oral or documentary evidence that is relevant to the matters in

dispute; and

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(ii) allow the applicant to present its arguments in person, by a representative

authorised to appear before any authority under section 82 and by submission in

writing, if any.

52. Hearings

Section: 74

Form: Nil

(1) Unless the person making the objection has expressly waived the personal hearing, the

Commissioner or the Value Added Tax Authority (together referred to in this rule as

‘’authority’’) deciding the objection shall pass the order on the objection after

affording a reasonable opportunity of being heard to such person or his authorised

representative.

(2) The authority deciding the objection may before deciding the objection, cause such

further and other enquiry or direct such enquiry to be held by the authority against

whose decision the objection has been preferred, as the authority deciding the

objection may consider necessary. The authority against whose order or decision or

assessment the objection has been preferred may be represented by a person

authorised by him.

(3) The authority deciding the objection shall not at any hearing, allow the objector to

argue or present any ground of objection not specified in the objection unless the

authority is satisfied that omission of that ground there from was not wilful or

unreasonable.

53. Intimation of outcome of objection

Section: 74

Form: 40

The decision of the Commissioner or the Value Added Tax Authority deciding the

objection shall be intimated to the applicant in Form UTL VAT- 40 and shall be served on the

person making the objection in the manner prescribed in rule 59.

54. Delay

Section: 74(8)

Form: 41

(1) A notice for the purpose of sub-section (7) of section 74 shall be in Form UTL VAT- 41.

(2) The notice shall be signed by the person making the objection or his authorised

signatory and shall be served in person on the Commissioner or the Value Added Tax

Authority deciding the objection.

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55. Refund on account of Objection

Section: 74

Form: Nil

The procedure for the refund of any amount due in consequence of an order made

pursuant to an objection, or any other proceeding under the Regulation, shall be that provided

in rule 32.

55A. Filling of appeal before Appellate Tribunal

Section: 76

Form: 38A

(1) Every appeal shall be presented in the form of a memorandum of appeal which shall

(a) In Form UTL VAT- 38A when the appeal is against an order of assessment;

(b) Written on a standard watermarked judicial paper when the appeal is against any

other order or decision.

(2) Every memorandum of appeal shall be accompanied by a fee of fifty rupees in the

form of court fee stamps.

(3) Every memorandum of appeal shall contain a clear statement of facts, precise ground

of appeal and relief claimed.

(4) Every appeal shall be filed in triplicate and shall be accompanied by three copies (at

least on of which shall be certified) of the order appealed against and three copies of

the order of the original authority. Copies, other than those that are certified, shall

be attested by the appellant or his authorised representative as true copies.

(5) An appeal to the Appellate Tribunal shall be signed by the appellant and shall be

presented by him in person or by his authorised representative to the Appellate

Tribunal or to an officer authorised by the Appellate Tribunal.

(6) Where an appeal is made after the expiry of the period specified in sub-section (2) of

section 76, it shall be accompanied by a petition duly verified setting forth the facts

showing sufficient cause for not preferring the appeal within the said period.

(7) Where the appeal is made without payment in full of the tax or any penalty in

respect of which the appeal is being preferred, the memorandum of appeal shall be

accompanied by a petition duly verified stating the facts on which the appellant

relies to satisfy the Appellate Tribunal to entertain his appeal without such payment

or on payment of such lesser amount as remains unpaid.

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(8) Every appeal where fresh evidence is sought to be produced, shall be accompanied

by a memorandum of evidence sought to be produced, stating clearly the reasons

why such evidence was not adduced before the authority against whose order the

appeal is being preferred.

55B. Furnishing of security

Section: 76

Form: Nil

Where the Appellate Tribunal orders an appellant to furnish security under the proviso to

sub-section (4) of section 76, the appellant shall furnish the security in any one of the modes

specified in rule 23 of these rules, as the Appellate Tribunal may direct and subject to the

conditions specified therein.

55C. Hearing of the appeal or application

Section: 76

Form: Nil

(1) If the Appellate Tribunal does not reject the appeal summarily, it shall fix a date for

its hearing and send a notice to the appellant and the Commissioner. The Appellate

Tribunal may, before deciding the appeal, hold such further enquiry or direct it to be

held by the authority against whose decision the appeal has been preferred, as may

appear necessary to the Appellate Tribunal. The Commissioner may be represented

by a person authorised by him.

(2) The Appellate Tribunal shall not, for the first time receive in evidence on behalf of

the appellant, an account, register, record or other documents, unless it is satisfied

that the appellant was prevented by sufficient cause from producing such

documents before the authority against whose order the appeal has been preferred.

(3) The Appellant Tribunal shall not, at the hearing of appeal allow the appellant to go

into any ground of appeal not specified in memorandum of appeal unless the

Appellate Tribunal is satisfied that omission of that ground there from as not wilful

or unreasonable.

56. Determination of specific questions

Section: 84

Form: 42

(1) Any person desiring that a question be determined by the Commissioner pursuant to

section 84, shall furnish a concise statement of the case in form UTL VAT-42 stating

therein precisely the question to be determined, and indicating clearly the basis for

the question. Where the person applying for the determination so desires, the

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

statement may separately include a draft ruling for the Commissioner’s

consideration and shall be accompanied by a demand draft in favour of ‘’The

Commissioner, Lakshadweep Value Added Tax” for the amount of the fee as

prescribed in Annexure 1 to these rules.

(2) The statement of the case referred to in sub-rule (1) shall contain a declaration that

the question submitted for determination of the Commissioner does not arise from

any order passed under the Regulation which were in force before the

commencement of the Regulation and shall be signed by the person or his agent.

(3) The Commissioner, after considering all the relevant material produced before him

in this connection, shall determine the question or questions referred to him.

(4) The decision of the Commissioner shall be prepared and notified to the applicant in

writing.

(5) An order determining the questions shall be made by the Commissioner within a

period of six months from the date of submission of the question, failing which, the

provision of sub-section (6) of section 84 shall apply.

57. Rounding

Section: 36

Form: Nil

Where the Regulation or these rules require an amount to be calculated and the amount is

not a multiple of a Rupee, the amount shall be rounded off to the nearest Rupee.

58. Printing in forms

Section: Nil

Form: Nil

All forms prescribed in these rules shall be printed under the authority of the

Commissioner and be obtainable from him or his authorised agent on payment of such

charges, as may be specified by the Commissioner from time to time:

PROVIDED that any form in force before commencement of these rules and which may be

specified by the Commissioner by order in writing may continue to be used for such period as

specified in said Order:

PROVIDED FURTHER that the provisions of this rule shall not apply to such form or forms

as the Commissioner may specify in this behalf. It shall be open for a dealer to download such

forms from the official website that may be notified by the Commissioner.

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59. Service of documents

Section: Nil

Form: Nil

(1) Without prejudice to the provisions of sections 96 and 97, notices of summons or

orders (in this rule called a ‘document’) under the Regulation or these rules may be

served by any of the following methods, namely:-

(i)

by delivering or tendering to the addressee or his agent, or to a person regularly

employed by him in connection with the business in respect of which he is

registered or to any adult member of his family, a copy of the notice, summons

or order;

(ii) by post:

PROVIDED that if upon an attempt having been made to serve any such notice or

summons or order by any of the abovementioned method, the Commissioner is satisfied that

the addressee is evading service of notice, summons or orders or that for any other reasons, the

notice, summons or order cannot be served by any of the abovementioned methods, the

Commissioner shall cause such notice or summons or orders to be served by affixing a copy

thereof–-

(a) if the addressee is a dealer, upon some conspicuous part of any place of the

dealer’s business last notified by the dealer or if the said place of business is

known not to exist or is not traceable, upon some conspicuous part of the last

known place of residence of its proprietor or partner or director or trustee or

manager or authorised signatory or any other person authorised to receive

notice on behalf of the dealer;

(b) if the addressee is not a dealer, on some conspicuous part of his residence or

office or the building in which his residence or office is located;

and such service shall be as effectual as if it has been on the addressee personally:

PROVIDED FURTHER that where the Commissioner at whose instance the notice or

summons or order is to be served, on inquiry, is satisfied that the said office, building, place of

residence is known not to exist or is not traceable, he may by order in writing, dispense with

the requirement of service of the notice or summons or order under the preceding proviso;

(i)

by sending the document by facsimile;

(ii)

by sending the document by electronic mail;

(iii) by sending the document by courier; or

(iv) in such other manner as the Commissioner thinks fit.

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(2)

When the officer serving a notice or summons or order delivers or tenders a copy of

the notice or summons or order to the addressee personally or to his agent or to any

other person referred to in clause (i) of sub-rule (1), he shall require the signatures of

the person to whom the copy is so delivered or tendered, as an acknowledgement of

the service, endorsed on the original notice of summons, or order;

PROVIDED that where the addressee or his agent or any such person refuses to sign the

acknowledgement, the servicing officer shall affix a copy of the notice or summons or order on

the outer door or some other conspicuous part of the premises in which the addressee

ordinarily resides or carries on business or personally works for gain.

(3) When the notice, summons or order is served by affixing a copy thereof in accordance

with the provisions to sub-rule (1) or sub-rule (2), the officer serving it shall return the

original to the Value Added Tax Authority which issued the notice, summons or order

with a report endorsed thereon or annexed thereto, stating that he so affixed the copy,

the circumstances under which he did so and the name and address of the person, if any,

by whom the addressee’s place of business or residence was identified and in whose

presence the copy was affixed. The said officer shall also obtain the signatures or thumb

impression of the person identifying the addressee’s residence, officer or place of

business.

(4) When service is made by post, the service shall be deemed to be effected by properly

addressing, pre-paying and posting by registered post the notice, summons or order and

unless the contrary is proved, the service shall be deemed to have been effected at the

time at which the notice, summons or order would be delivered in the ordinary course

by post.

(5) When the service is made through a courier, the service shall be deemed to have been

effected by properly addressing, pre-paying and delivering to the courier the notice,

summons or order and unless contrary is proved, the service shall be deemed to have

been effected at the time at which the notice, summons or order would be delivered in

the ordinary course by courier.

(6) The sufficiency of mode of service of any notice, summons or order shall be decided by

the Value Added Tax Authority which issued the same.

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60. Submission of documents with Commissioner

Section: Nil

Form: Nil

(1) Subject to sub-rule (2), any application, return, form or other document (in this rule

called “document”) which is to be furnished, submitted or made (in this rule referred

to as “submitted”) to the commissioner under the Regulation or these rules shall be

submitted by-

(a) delivering the document to the Commissioner at his office;

(b) delivering the document to the Commissioner at any other place notified by him;

(c) such other means as the Commissioner may notify, including electronic transmission of

data, on the departmental website, from the date and manner notified by the

Commissioner in this regard:

PROVIDED that the Commissioner may require any person or all persons, responsible for

making payment to any contractor, to issue Form UTL VAT- 43 and also furnish return in Form

UTL VAT-48 electronically, on the departmental website, from the date and manner, as may be

notified by the Commissioner in this regard.

(2) A document shall be treated as submitted by a person to the Commissioner if the

document is submitted by delivery at a place notified by the Commissioner, once the

document has been stamped with the date of receipt by the Commissioner or by any

other person authorised by the Commissioner to receive the document.

61. Qualification to be possessed by Value Added Tax Practitioners

Section: 82

Form: 45

(1)

A Value Added Tax practitioner referred to in section 82 shall be eligible to have his

name entered in the list, if –

(a) he possesses any of the qualifications specified in rule 50 or rule 51 of the Income

Tax Rules, 1962, as amended from time to time; or

(b) he –-

(i) was formerly an employee of Value Added Tax Department;

(ii) held during service in the department an office not lower in rank than that of

an Assistant VAT Officer for not less than seven years; and

(iii) is, in the opinion of the Commissioner, a fit and proper person to appear or

Regulation in proceedings under the Regulation and these rules.

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(2)

A person referred to in clause (b) of sub-rule (1) shall not be eligible to appear before

the Authority deciding the objection on behalf of a person for a period of one year

after he ceased to be an employee of the Department.

(3)

A person who wishes to have his name entered in the list referred to in clause (c)

sub- section (1) of section 82, shall-

(a) apply to the Commissioners in writing;

(b) pay the fee as prescribed in Annexure 1 of these rules; and

(4) The Commissioners shall maintain a list of all persons whose names are entered as

per this rule.

(5) A certificate in Form UTL VAT-45 would be provided to each qualified value added

tax practitioner.

62. Officers to carry and produce authorisations

Section: 68

Form: 46

(1) Where the Commissioner wishes to appoint an officer or other person to exercise any

of the powers in Chapter X of the Regulation, the grant of authority to exercise the

powers shall be in Form UTK VAT-46 and shall be issued by the person empowered

by the Commissioners in this regard.

(2) The grant of authority shall-

(a) be limited to a period not exceeding three years;

(b) be to a specific person; and

PROVIDED that an authority granted may be renewed.

(3) Every officer or other person authorised by the Commissioner under sub-rule (1)

shall-

(a) carry the authorization in Form UTL VAT-50 , with him when purporting to

exercise any of the powers conferred under Chapter X of the Regulation; and

(b) produce the authorization in Form UTL VAT-50, if requested by the owner or

occupier of any premises where he proposes to exercise these powers.

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63. Location of check-pots and barriers

Section: 101

Form: NIL

The check-posts and barriers set-up for the purposes of section 112 shall be located at

the places described in the Annexure 2 to these rules.

64. Other returns and additional information for proper administration of the

Regulation

Section: 100

Form: 18A

(1) Every transporter, cold storage or warehouse operator, or any other person shall

produce such information as required for proper administration of the Regulation.

(2) Where, upon the commencement of the Regulation, a person is deemed to have been

registered under Regulation pursuant to section 24, he shall furnish a statement of

opening stock held by him along with his first return in Form UTL VAT-16.

64A. Power to prescribed Acknowledgement

Section:

Form:

The Commissioners may prescribed an Acknowledgment for applications/ returns filled by

the dealer online or in hard copy of such applications/ returns.

65. Power to remove difficulties

Section: NIL

Form: NIL

If any difficulty arises in giving affect to the provisions of this Rules, the Government may

be Notification publish in Official Gazette make such provision not inconsistent with the

provisions of the Regulation as appear to it, to be necessary for removing the difficulties.

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UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 01

[See Rule 3]

PART- A

APPLICATION FOR OPTING FOR COMPOSITION SCHEME

1. TIN

2. Full Name of Applicant Dealer

3. Nature of Business

(Tick; all applicable)

Trade

Manufacturer

Works

Contractor

Leasing

others

(specify)

4. Year for which composition scheme is sought*

*hereinafter referred to as “current year”

5. Turnover in the preceding year (Rs.)

6. Estimated Turnover in the current year (Rs.)

7. Tax Payable on Opening Stock

lying at the beginning of the

current year [u/s 16(9)]

Description*

Tax Payable (Rs.)

i. Trading Stock

ii. Raw material

iii. Packaging material

iv. Finished Goods

Total

(*Please complete Annexure-I)

8. Details of Tax paid calculated

as per (7) above

Description

1. Amount of tax paid*(Rs)

2. Date of Deposit

yyyy

3. Challan No. if any

(*Please attach original challan/ proof of deposit)

9. Verification

I/We …………………………….. hereby solemnly affirm and declare that the information

given here in above is true and correct to the best of my/ our knowledge and belief and

nothing has been concealed there from.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation/ Status

Place

Date:

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 01

PART-B

CALCULATION SHEET

(i) Details of Trading Stock as at …….……….. of the current year and tax payable thereon

Rate wise details of

the Trading Stocks

Purchase Value

(Rs.)

Fair Market

Value * (Rs.)

Tax Payable (Rs.)

Goods taxable at 6%

Goods taxable at 8%

Goods taxable at 10%

Total

Carry to main form to (7)(i)

(* As at ___________ of the current year)

(ii) Details of Raw Material as at…………... of the current year and tax payable thereon

Rate wise details of

the Trading Stocks

Purchase Value

(Rs.)

Fair Market

Value * (Rs.)

Tax Payable (Rs.)

Goods taxable at 6%

Goods taxable at 8%

Goods taxable at 10%

Total

Carry to main form to (7)(ii)

(* As at 1^st--------------of the current year)

(iii) Details of Packaging Material as at …………….. of the current year and tax payable thereon

Rate wise details of

the Trading Stocks

Purchase Value

(Rs.)

Fair Market

Value * (Rs.)

Tax Payable (Rs.)

Goods taxable at 6%

Goods taxable at 8%

Goods taxable at 10%

Total

Carry to main form to (7)(iii)

(* As at ________ of the current year)

(iv) Details of Finished Goods as at ………….. of the current year and tax payable thereon

Rate wise details of

the Trading Stocks

Purchase Value

(Rs.)

Fair Market

Value * (Rs.)

Tax Payable (Rs.)

Goods taxable at 6%

Goods taxable at 8%

Goods taxable at 10%

Total

Carry to main form to (7)(iv)

(* As at _____________ of the current year)

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(v) Verification

I/We ………………………………………. hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my /our knowledge and

belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Full Name (first name, middle , surname)

Designation/Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 02

[See Rule 3)]

PART-A

INITIMATION OF WITHDRAWAL FROM COMPOSITION SCHEME

DURING THE YEAR

1. TIN

2. Full Name of Dealer

3. Nature of Business

(Tick;

all

applicable)

Trader

Manufacturing

Works

Contractor ^Leasing

Others

(Specify)

4. Date on which turnover exceeds Rupees Fifty Lakhs

yyyy

5. Input tax on goods

purchased

and

lying in stock in

Lakshadweep as on

date

on/from

withdrawal

taking place [under

section 16 (10)]

Description

(i) Trading Stock

(ii) Raw Material

(iii) Packaging Materials

Total

(* Please complete Annexure 1)

6. Verification

I/We …………………………….. hereby solemnly affirm and declare that the information given

here in above is true and correct to the best of my /our knowledge and belief and nothing has

been concealed therefrom.

Signature of Authorized Signatory

Full Name (first name, middle , surname)

Designation/Status

Place

Date

Dd mm yyyy

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

PART-B

(i) Details of Trading Stock on which credit has been sought

SI.No

Tax Invoice

date

Tax Invoice

No.

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs.)

Carry total to main form to (5)(i)

Total

(ii) Details of Raw Material on which credit has been sought

SI.No

Tax Invoice

date

Tax Invoice

No.

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs.)

Carry total to main form to (5)(ii)

Total

(iii) Details of Packaging on which credit has been sought

SI.No

Tax Invoice

date

Tax Invoice

No.

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs.)

Carry total to main form to (5)(iii)

Total

(iv) Verification

I/We ……………………………….. hereby solemnly affirm and declare that the information

given here in above is true and correct to the best of my /our knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorized Signatory

Full Name(first name, middle , surname)

Designation/Status

Place

Date

Dd mm yyyy

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 03

[See Rule 3]

PART- A

INTIMATION OF WITHDRAWAL FROM COMPOSITION SCHEME DURING THE

YEAR

1. TIN

2. Full Name of Dealer

3. Nature of

Business

U Trader

Manufacturer

U Works

U Leasing

U Others

4. Date on which turnover exceeds Rupees……………………………

dd mm yyyy

5. Input Tax on goods

purchased and laying

stock

Lakshadweep

date on/from which

withdrawal is taking

place.

Description*

Input Tax (Rs.)

(i) Trading Stock

(ii) Raw Material

(iii) Packaging Material

Total

(* Please complete Annexure 1)

6. Verification

I / We ------------------------- hereby solemnly affirm and declare that the information given here

in above is true and correct to the best of my/ our knowledge and belief and nothing has been

concealed there from.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation/ Status

Place

Date

dd mm yyyy

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 03

PART- B

(i) Details of trading stock on which credit has been sought

S.No

Tax Invoice

date

Tax Invoice

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs)

Carry total to main Form to (5) (i)

Total

(ii) Details of raw material on which credit has been sought

S.No

Tax Invoice

date

Tax Invoice

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs)

Carry total to main Form to (5) (ii)

Total

(iii) Details of packaging material on which credit has been sought

S.No

Tax Invoice

date

Tax Invoice

Supplier Registration no.

under the Regulations

Purchase

Price (Rs.)

Input Tax

(Rs)

Carry total to main Form to (5) (iii)

Total

(iv) Verification

I/ We ------------------------------------------- here solemnly affirm and declare that the information

given here in above is true and correct to the best of my/ our knowledge and belief and

nothing has been concealed there from.

Signature of Authorised Signatory

Full Name ( first name, middle, surname)

Designation/ Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 03A

[See Rule 3]

PART- A

INFORMATION OF WITHDRAWAL FROM COMPOSITION SCHEME DURING THE YEAR

1. TIN

2. Full name of Dealer

3. Nature

Business (Tick [x]

all applicable)

Trader

Manufacturer

Works

Contractor

Leasing

Other

(Specify)

4. Date on which turnover exceeds Rupees Fifty Lakhs

yyyy

Input

Tax

goods

purchased and laying in

stock in Lakshadweep as on

date

on/from

which

withdrawal is taking place [

under section 16(10)].

Description*

Input Tax (Rs.)

(i) Trading Stock

(ii) Raw Material

(iii) Packaging Material

Total

(* Please complete Annexure 1 )

6. Verification

I/ We ---------------------------------- here solemnly affirm and declare that the information given here

in above is true and correct to the best of my/ our knowledge and belief and nothing has been

concealed there from.

Signature of Authorised Signatory----------------------------------------------------

Full Name ( first name, middle, surname) -----------------------------

Designation/ Status-------------------------------------------------

Place

Date

Day

Month

Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Instructions for dealers withdrawing from the composition scheme (For details refer Section 16

(10) and Rule 5(5):

1. The dealer who has opted for the composition scheme has to file this intimation within

Seven days on and from the day his turnover exceeds fifty lakh rupees during the year.

2. The dealer would be eligible to clime tax credit for the input tax paid under the act on the

trading stock, raw material and packaging material held by him in Lakshadweep Islands

on the date from which his taxable turnover exceeds fifty lakh rupees. The credit would be

available on the basis of original tax invoice showing the tax component separately.

The restrictions and other disabilities prescribed under the co

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP ISLAND

Form UTL VAT 03A

PART- B

(i)Details of trading stock on which credit has been sought

S.No. Tax Invoice

date

Tax Invoice

No.

Supplier Registration

No. under the Act

Purchase Price

(Rs.)

Input Tax(Rs)

*Total

*Carry total to main form to (5)(i)

(ii) Details of raw material on which credit has been sought

S.No.

Tax Invoice

date

Tax Invoice

No.

Supplier Registration

No. under the Act

Purchase Price

(Rs.)

Input Tax(Rs)

*Total

*Carry total to main form to (5)(ii)

(iii) Details of packing material on which credit has been sought

S.No. Tax Invoice

date

Tax Invoice

No.

Supplier Registration

No. under the Act

Purchase Price

(Rs.)

Input Tax(Rs)

*Total

*Carry total to main form to (5)(iii)

(iV) Verification

I/We_______________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my /our knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorised signatory ________________________________________

Full Name(first name, middle, surname) ________________________________________

Designation/Status ________________________________________

Place

Date

Day

Month

Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 04A- Cover Page

[See Rule 3A]

APPLICATION FOR REGISTRATION UNDER LAKSHADWEEP VALUE ADDED TAX

RULES 2022

Checklist of supporting documents

Please tick as applicable

MANDATORY SUPPORTING DOCUMENTS



Parts A, B, C & D of the Form duly filled in ( in case any of the parts is not applicable,

please mark accordingly)



Proof of incorporation of the applicant dealer i.e. Copy of deed of constitution

(partnership deed (if any), certificate of registration under the Societies Regulations,

Trust deed, Memorandum and Articles of Association etc) duly certified by the

authorized signatory



Proof of identity authorized signatory signing the Registration Application

Form Two self addressed envelopes (Without stamps)



In case of a dealer applying for registration and simultaneously opting for payment of

tax under composition scheme, please attach application in Form UTL VAT 01 along

with this application



Proof of Security along with duly filled Form UTL VAT-12

OPTIONAL SUPPORTING DOCUMENTS ( FOR REDUCTION INSECURITY AMOUNT)



Proof of ownership of principal place of business



Proof of ownership of residential property by proprietor/managing partner



Copy of passport of proprietor/ Managing partner



Copy of Permanent Account Number in the name of the business allotted by the

Income Tax Department



Copy of last electricity bill (The bill should be in the name of the business and for the

address specified as the main place of business in the registration form)



Copy of last telephone bill ( The bill should be in the name of the business and for the

address specified as the main place of business in the registration form )

REASONS FOR REJECTION (For Office Use Only)

Please tick as applicable

Not attached mandatory Supporting Document(s)________________________________ Other

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 04

[See Rule 10, 16 & 17]

PART-A

APPLICATION FOR REGISTRATION UNDER LAKSHADWEEP VALUE ADDED TAX

RULES 2022

1. Full Name of Applicant Dealer

2. Name of Manufac-

Trader Contractor Exporter Importer Others

Business turer Leasing

(Tick all Works

applicable ) ( Specify)

3. Constitution of Proprietorship Private Ltd. Company Public Sector

Business Undertaking

Partnership Government Company Govt. Corporation

HUF Public Ltd. Company Govt. Deptt./Society/

Others, Please specify Club/ Trust

4. Type of Registration Tick one Mandatory Voluntary

5. Opting for composition scheme under section 16 of the Regulations?

Tick one Yes No

6. Annual Turnover Category Tick one Less than Rs.10 lakhs Rs. 10 lakh or above

(a) Turnover in preceding financial year Rs.

(b) Expected turnover in the current Rs. financial year

7. Date from which liable for registration under Lakshadweep Day / Month/ Year

Value Added Tax Regulations, 2022

8. Permanent Account Number of the applicant dealer (PAN)

9. Registration number under Central Excise Regulations ( if applicable

10. Place of

Principal

Business

Building name/ number

Area/ Road

Locality/ Market

Pin Code

Email ID

Telephone Number

Fax Number

11. Address

of Building name/ number

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Service

notice (if

different

form

principal place of

business)

Area/ Road

Locality/ Market

Pin Code

Email ID

Telephone Number

Fax Number

12. Number of additional places of business

within or outside the state (also please complete

Part C)

Godown/Warehouse

Factory

Shop

Other place(s) of business

13. Details of main Bank

Account

14. Details of investment in

the

business

(details

should be current as on

date of application

15. Description of top 5

items

you

deal

propose to deal in

( l-highest volume to 5-

lowest volume)

17. Security (a) Amount of Security (Rs)

(b) Type of Security (Rs)

Day

Month

Year

18. Number of Persons having interest in business ( also please complete Part B for each such

persons

19. Number of Managers

20. Number of authorise signatories

Account Number

MICR Number

Name of Bank

Address of the Bank

Own Capital (Rs)

Loans from Banks (Rs)

Other loans and borrowings (Rs)

Plant & Machinery (Rs)

Land & Building (Rs)

Other assets & investments (Rs)

Description of items

Commodity Code

16. Accounting Basic Tick ; one Accural Cash

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

21. Name of Manager

First Name

Middle name

Surname

* if more than one manager, attach particulars for additional mangers on a separate sheet

22. Name of Authorised

Signatory*

First Name

Middle name

Surname

* Please complete Part D

23. Verification

I/ we ____________________________________________ hereby solemnly affirm and declare that

the information given here in above is true and correct to the best of my/ our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised

Signatory Full Name

Designation/ Status

Place:

Date:

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 04

PART-B

PARTICULARS OF PERSON [PROPRIETOR/KARTA/ PARTNERS /DIRECTORS IN THE

BUSINESS/ MEMBERS OF EXECUTIVE COMMITTEE OF SOCIETIES, CLUBS ETC]

HAVING INTEREST IN THE BUSINESS

(Attach particulates on separate sheet for each person having interest in business)

1. Full Name of Applicant Dealer

2. Full Name of Person having

interest in business

(provide in order of fist name,

middle name, surname )

3. Date of Birth / /

4. Gender ( tick; one) Male Female

5. Father’s/ Husband’s name

6. PAN : 7. Passport No.

8. e-mail Address :

9. Residential Address

(If different from principal

place of business)

10. Permanent Address

(if different form

residential address )

11. Whether engaged in any other business if yes , give details Yes No

(i)

Name address of other business

(ii)

TIN

(iii)

Status

First Name

Middle Name

Surname

Building name/ number

Area/ Road

Locality/ Market

Pin Code

Telephone Number

Fax Number

Building name/ number

Area/ Road

Locality/ Market

Pin Code

Telephone Number

Fax Number

Please affix a

passport size

photograph of the

person whose

particular are

being given this

form

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

*if engaged in two or more other business, attach details on a separate sheet

12. Verification

I/We……………………………………………hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed there from.

Signature of Authorised Signatory

Full Name (First name, middle, surname)

Place:

Date:

Dd mm yyyy

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 04

PART-C

DETAILS OF ADDITIONAL PLACES OF BUSINESS

1. Full Name of Applicant Dealer

2. Details of Additional Places of Business

(attached additional sheet, if required)

Type U Godown / Warehouse U Factory U Shop U Other place of business

Address Building Name/ Number

Rea/Road

Locality/Market

Distt.

State

Pin Code

Email Id

Telephone Number

Fax Number

Date of establishment

State local sales tax/VAT/CST

registration number

(if place of business is situated outside

Lakshadweep )

YYYY

Type U Godown / Warehouse U Factory U Shop U Other place of business

Address Building Name/ Number

Rea/Road

Locality/Market

Distt.

State

Pin Code

Email Id

Telephone Number

Fax Number

Date of establishment

State local sales tax/VAT/CST

registration number

(if place of business is situated outside

Lakshadweep )

YYYY

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Type U Godown / Warehouse U Factory U Shop U Other place of business

Address Building Name/ Number

Rea/Road

Locality/Market

Distt.

State

Pin Code

Email Id

Telephone Number

Fax Number

Date of establishment

State local sales tax/VAT/CST

registration number

(if place of business is situated outside

Lakshadweep)

YYYY

3. Verification

I/We………………………………………………hereby

solemnly

affirm

and

declare

that

the

information given here in above is true and correct to the best of my/our knowledge and belief and

nothing has been concealed there from.

Signature of Authorised Signatory

Full Name (First name, middle, surname)

Designation/Status

Place

Address Building Name /Number

Area/ Road

Locality/Market

Distt.

State

Pin Code

Email Id

Telephone Number

Date

Day Moth Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT

04 PART -D

PARTICULARS OF THE AUTHORISED SIGNATORY

(Attach separate forms given particulars of each authorized signatory, in case of more than one

authorized signatories)

1. Full Name of Applicant Dealer:

2. Name of Authorised Signatory:

(Provide in order of first name, middle name, surname)

(Ref Instruction No.9)

3. Date of Birth: / / 4. Gender(tick one) Male Female

5.Fathers /Husband’s Name

First Name

Middle Name

Surname

6. PAN:

7. Passport No:

8. E-mail address :

9. Residential Address

( if different from principal

place of business)

Building Name /Number

Area/Road

Locality/Market

Distt.

State

Pin Code

Telephone Number

Fax Number

10. Permanent Address

( if different from

residential address)

Building Name /Number

Area/Road

Locality/Market

Distt.

State

Pin Code

Telephone Number

Fax Number

11. Declaration

I/We……………………………………………………………………hereby solemnly affirm and

declare that the person named above is authorized to Regulation as an authorize signatory for

the above referred business for which application for registration is being filed / is registered

under the Lakshadweep VAT Regulations, 2022. All this Regulations in relation to this

business will be binding on us.

(First name, Middle Name, Surname)

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

12. Acceptance as an authorized signatory

I …………………………………………………………… hereby solemnly accord my acceptance

to Regulations as authorized signatory for the above referred business and all my Regulations

shall be binding on the business.

Signature of Authorized Signatory

Full Name (first name, middle name, surname)

Designation / Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Instructions for the filling Regulation form (UTL VAT) (For details refer to section 19 and Rule 12)

1. Please fill in all the details in CAPITAL letters

2. Please note that you are mandatorily required to register if

(i)

Your turnover at any time during a financial year exceeds taxable quantum; or

(ii)

You are liable to pay tax, or are registered or required to be registered under

Central sales Tax Regulations, 1956 (Taxable quantum’ is Rs. 2 lakhs)

3. Please note that irrespective of the quantum of turnover of the business, a dealer may

apply for voluntary registration under the Lakshadweep Value Added Tax Regulations,

2022.

4. For field 3, an “importer” means-

(i)

A person who brings his own goods into Lakshadweep, or

(ii)

A person on whose behalf another person brings goods into Lakshadweep; or

(iii)

In the case of sale occurring in the circumstances referred to section 6 of the

Central sales Tax Regulations 1956, the person in Lakshadweep to whom the

goods are delivered

5. The application for registration under this regulation should be filed within thirty days

from the date of person becoming liable for payment of tax.

6. For field 8, if the business does not have a PAN, then please mark ‘Applied for’ or

‘N/A’ as applicable.

7. For field 15, please fill the description of top five items on the basis of value of goods

sold.

8. In case of any change in these details, the dealer is required to intimate the department

of the amendments within one month of the change. (Please refer to section 21)

9. Registration applications should be verified and signed by the authorized signatory,

Who is:

(i)

In the case of an individual, the individual himself, and where the individual is

absent from India, either the individual or some person duly authorized by him

in this behalf and where the individual is mentally incapacitated from attending

to his affairs, his guardian or any other person competent to Regulation on his

behalf;

(ii)

In the case of a Hindu Undivided Family, a Karta and where the Karta is absent

from India or is mentally incapacitated from attending to his affairs, any other

adult member of such family;

(iii)

in the case of company or local authority, the principal officer thereof;

(iv)

in the case firms, any partner thereof, not being a minor;

(v)

in the case of any other association, any member of the association or persons:

(vi)

in the case of a trust, the trustee or any trustee ; and

(vii)

in the case of any other person, the person competent to Regulations on his

behalf:

10. In case of partner ships, Part B is to be filled and signed by the managing partner plus

top four other partners.

11. In case of companies, Part B is to be filled and signed by the company secretary, the

managing director and 3 other directors.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Lakshadweep VAT Rules, 2022

Page 68 of 175

12. If required, make additional copies of the Parts and attach with application form for

registration (UTL VAT-04)

13. An amendment would be required each time a person changes (and not when the

details of an existing person change)

14. In case of minors, the specimen signature of guardian / trustee should be furnished.

15. In case of Part D, it is to be filled and signed by the person whose details are given in

the Part.

16. Every sheet filled in the Parts has to be signed by the same person (authorized

signatory) who has signed the registration application.

17. In case of the Parts are not applicable, please strike off the same and write ‘Not

Applicable’ on the said Par.

Method of Calculating Security Amount

Prescribed Security Amount Rs.

1,00,000

Reduction sought (Maximum reduction available Rs.50,000)

Rebate(Rs)

Proof of ownership of principal place of business

30,000

Proof of ownership of residential property by proprietor/ managing

partner

20,000

Copy of passport of proprietor / managing partner

10,000

Copy of Permanent Account Number in the name of the business allotted

by the Income Tax Department

10,000

Copy of last Electricity bill (The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

10,000

Copy of last Telephone bill (The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

5,000

12. If required, make additional copies of the Parts and attach with application form for

registration (UTL VAT-04)

13. An amendment would be required each time a person changes (and not when the

details of an existing person change)

14. In case of minors, the specimen signature of guardian / trustee should be furnished.

15. In case of Part D, it is to be filled and signed by the person whose details are given in

the Part.

16. Every sheet filled in the Parts has to be signed by the same person (authorized

signatory) who has signed the registration application.

17. In case of the Parts are not applicable, please strike off the same and write ‘Not

Applicable’ on the said Par.

Method of Calculating Security Amount

Prescribed Security Amount Rs.

1,00,000

Reduction sought (Maximum reduction available Rs.50,000)

Rebate(Rs)

Proof of ownership of principal place of business

30,000

Proof of ownership of residential property by proprietor/ managing

partner

20,000

Copy of passport of proprietor / managing partner

10,000

Copy of Permanent Account Number in the name of the business allotted

by the Income Tax Department

10,000

Copy of last Electricity bill (The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

10,000

Copy of last Telephone bill (The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

5,000

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 04A

(See Rule 3A)

Application for Registration by a Casual Trader under Lakshadweep Value Added Tax Rules,

2022

1.Full Name of Applicant

Dealer

(For individuals, provide in

order of first name, middle

name, surname)

2. Trade Name (if any)

3. Constitution of Business

(Tick one as

applicable)

 Proprietorship

 Private Ltd.

Company

 Public Sector Undertaking

 Partnership

 Government

Company

 Government Corporation

 HUF

 Public Ltd.

Company

 Govt

Deptt/Society/Club/Trust

 Others, please

specify

4. Permanent Account Number of the applicant

dealer (PAN)

5. Registration number under Central Excise Act

(if applicable)

6. Registration number under prevailing sales

tax /VAT law of the state where the principal

place of business is situated (if applicable)

7. Principle

place of business

Building

Name/Number

Area/Road Locality/

Market

Pin Code Email Id

Telephone Number

Fax Number

8. Address in

Lakshadweep

Islands (if different

of principal place of

business)

Building

Name/Number

Area/Road Locality/

Market

Pin Code Email Id

Telephone Number

Fax Number

9. Description of top 3 items you propose

to deal in (In order of volume of sales for the

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

tax period. 1-highest volume to 3-lowest

volume)

10. If you have been granted registration in

Lakshadweep Islands, under this Act, as

casual trader or otherwise at any time prior to

filing

this

application,

please

provide

registration

number

for

the

last

such

registration granted to you and year in which it

was granted

 Not Applicable

(registration number)

11. Period

for which

registration

required

From

12. Estimated Turnover of sales

during

the

period

for

which

registration is sought

Turnover of Sales (Rs.)

Output Tax (Rs.)

(i) Goods taxable at 6%

(ii) Goods taxable at 8%

(iii) Goods taxable at 10%

Total

Name of Manager

First Name

Middle Name

Surname

13. Verification

I/We hereby solemnly affirm

and declare that the information given here in above is true and correct to the best of my/our

knowledge and belief and nothing has been concealed there from.

Signature of Authorised signatory

Full Name (first name, middle, surname

Designation

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

FORM UTL VAT 05

[See Rule 11]

Reference No << Reference Number >> <<

Date >>

(Name of the dealer)

(Address of the dealer)

Notice Proposing Rejection of Registration Application

This is further to your application submitted on << Application Date >> for registration under

the Lakshadweep Value Added Tax Rules, 2022.

The Department has examined your application and is not satisfied with it for the following

reasons:

<< Reasons >>

You are required to show cause before << date >> (not more than 15 days) as to why your

application should not be rejected for the above-mentioned reasons.

(Signature)

(Designation)

(Place)

(Date)

UT of Lakshadweep

Note: Please write the Reference No. while communication with the Lakshadweep VAT

Department in this matter or in any other matter whatsoever.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 06

[See Rule 12]

CERTIFICATE OF REGISTRATION UNDER LAKSHADWEEP VALUE ADDED TAX

RULES, 2022

1. Full Name of Dealer

2. TIN

3. Date of Liability

4. Date of Validity

Address of principal place of

business

Building Name/Number

Area/Road

Locality/Market

PIN Code

Address of additional place(s) of

business

(1)

(2)

(3)

(4)

(5)

Signature and Seal of VAT Authority

Name:

Designation:

Place:

Date:

Note: The registration certificate shall be prominently displayed at all places of business and it

shall be produced on demand by any person exercising authority under the Regulations

and Rules. The failure to do so would result in cancellation of registration of dealer.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

FORM UTL VAT 06 A

[See Rule 3 A]

CERTIFICATE OF REGISTRATION FOR CASUAL TRADER UNDER LAKSHADWEEP

VALUE ADDED TAX RULES, 2022

1. Full Name of Dealer

2. Registration Number

3. Date of commencement of business

4. Period for which registration is effective from ………………….. to ……………………

5. Address of principal place of business Building Name/ Number

In Lakshadweep island Area/ Road

Locality/ Market

Pin Code

6. Address of additional place (s) of business (1)

in Lakshadweep Island (2)

(3)

(4)

(5)

Signature and Seal of VAT Authority

Name:

Designation:

Place:

Date:

Note: The registration certificate shall be prominently displayed at all places of business

and it shall be produced on demand by any person exercising authority under the

Regulation and Rules. The failure to do so would result in cancellation of registration of

dealer.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

FROM UTL VAT 07

PART – A

[See Rule 13, 16, 17 & 18]

APPLICATION FOR AMENDMENT (S) IN PARTICULARS SUBSEQUENT TO

REGISTRATION UNDER LAKSHADWEEP VALUE ADDED TAX RULES, 2022

A. Registration No. / TIN

B. Full Name of Dealer

C. AMENDMENT SUMMARY

(Please put field reference in which amendments are sought are, date of amendment and reason for

amendment (s). attach additional sheets if required)

Field Ref.

Date

(mm/dd/yy)

Reason (s)

(Please fill in only those following fields that are to be amended. All other field should be left

blank or struck out)

Full Name of Applicant Dealer

2. Nature of Business

(Tick one as

applicable)

 Manufacturer

 Trader

 Leasing

 Works

 Exporter

 Importer

 Others

3. Constitution of Business

(Tick one as

applicable)

 Proprietorship

 Private Ltd.

Company

 Public Sector Undertaking

 Partnership

 Government

Company

 Government Corporation

 HUF

 Public Ltd.

Company

 Govt

Deptt/Society/Club/Trust

 Others, please

specify

4.Principal Place

of Business

Building Name/Number

Area/Road

Locality/Market

Pin Code

Email Id

Telephone Number

Fax Number

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

5.Address for

service of notice

( if different from

principal place of

business)

Building Name/Number

Area/ Road

Locality/ Market

Pin Code

Email Id

Telephone Number

Fax Number

6. Number of additional places

of business within or outside

the state

(also please complete Part C)

Godown /Warehouse

Factory

Shop

Other place(s) of business

7. Details of main Bank Account

Account Number

MICR Number

Name of Bank

Address of Bank

8. Description of 5 items you

deal or propose to deal in ( 1-

highest volume to 5-lowest volume)

Description of items

Commodity Code

9. Security a) Amount of Security Rs.

(for modification, please b) Type of Security

Complete Part-E) c) Date of expiry of Security

Day Month Year

10. Number of person having interest in business (also please complete & annex Part B)

11. Number of Managers

12. Number of authorized signatories

13.

Name

Manager

First Name

Middle Name

Surname

14.

Name

Authorised

Signatory*

First Name

Middle Name

Surname

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

15. Verification

I/We ________________________________________ hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name

Designation/Status

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 07

PART – B

AMENDMENT OF EXISTING PARTICULARS / ADDITION OF PERSON

[PROPRIETOR/ KARTA / PARTNER / DIRECTORS IN THE BUSINESS / MEMBERS OF

EXECUTIVE

COMMITTEE OF SOCIETIES, CLUBS ETC.] HAVING INTEREST IN THE BUSINESS

Nature of change (tick; as applicable)

% Addition

% Deletion

% Amendment

Date of change (mm/dd/yy)



In case of amendments of existing particulars, please fill in field 1 & 2 and thereafter only those

fields that are to be amended. All other fields should be left blank or struck out.



In case of deletion of a person, please fill in fields 1& 2 only



In case of addition of a new persons, please complete the form in full

1. Full Name of Applicant Dealer

2. Registration No. /TIN

3. Full Name of Person

(Provide in order of first name,

middle name, surname)

4. Date of birth / / 5. Gender (tick one) Male Female

6.Father’s / Husband’s name

First Name

Middle Name

Surname

9. E- mail address

10. Residential

Address

(If different from

principal place of

business)

Building Name / Number

Area / Road

Locality / Market

Pin Code

Telephone Number

Fax Number

11. Permanent

Address (If

different

residential

Address)

Building Name / Number

Area / Road

Locality / Market

Pin Code

Telephone Number

Fax Number

12. Whether engaged in any other business Yes No

If yes, given details:-

(i)

Name and address of other business

7.PAN:

8. Passport No.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(ii) TIN

(iii) Status

*If engaged in two or more other business, attach details on a separate sheet.

13. Verification

I / We _______________________________________ hereby solemnly affirm and declare that

the information given here in above is true and correct to the best of my/ our knowledge and

belief and nothing has been concealed there from.

Signature of Authorized Signatory

Full Name (First name, middle name, Surname)

Designation /Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 07

PART-C

DETAILS OF ADDITIONS / CLOSURE / AMENDMENT IN PARTICULARS OF

ADDITIONAL PLACES OF BUSINESS

(Please complete all details in full or all cases of additions, closures, amendments in

particulars)

1.Ful Name of Applicant Dealer

Registration No./ TIN

2.Details of Additional Places of Business (attached additional sheets if required)

Type U Godown / warehouse U Factory U Shop U Other place of business

Nature of change (tick; as

applicable)

U Closure

U Addition

U Amendment

Date of change (mm/dd/yy)

Address

Building Name/ Number

Area/ Road

Locality/ Market

Distt

State

Pin Code

E mail ID

Telephone Number

Fax Number

Date of establishment

State local sales tax / VAT /CST

registration Number

yyyy

(if place of business is situated outside Lakshadweep)

Type U Godown / warehouse U Factory U Shop U Other place of

business

Nature of change (tick; as

applicable)

U Closure

U Addition

U Amendment

Date of change (mm/dd/yy)

Address

Building Name/ Number

Area/ Road

Locality/ Market

Distt

State

Pin Code

E mail ID

Telephone Number

Fax Number

Date of establishment

State local sales tax / VAT /CST

registration Number

yyyy

(if place of business is situated outside Lakshadweep)

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Type U Godown/ warehouse U Factory U Shop U Other place of business

Nature of change (tick; as

applicable)

U Closure

U Addition

U Amendment

Date of change (mm/dd/yy)

Address

Building Name/ Number

Area/ Road

Locality/ Market

Distt

State

Pin Code

E mail ID

Telephone Number

Fax Number

Date of establishment

State local sales tax / VAT /CST

registration Number

yyyy

(if place of business is situated outside Lakshadweep)

Type U Godown/ warehouse U Factory U Shop U Other place of business

Nature of change (tick; as

applicable)

U Closure

U Addition

U Amendment

Date of change (mm/dd/yy)

Address

Building Name/ Number

Area/ Road

Locality/ Market

Distt

State

Pin Code

E mail ID

Telephone Number

Fax Number

Date of establishment

State local sales tax / VAT /CST

registration Number

yyyy

(if place of business is situated outside Lakshadweep)

3. Verification

I/ We __________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my / our knowledge and

belief and nothing has been concealed there form.

Signature of Authorized Signatory

Full Name (first name. middle name, Surname)

Designation / Status

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 07 PART- D

Addition/ Deletion/ Amendments in Particulars of the authorized signatory

Nature of change (tick g as applicable) Addition Deletion Amendment

Date of change (mm/dd/yyyy)



(In case of amendments of existing particulars, please fill in Fields 1 & 2 and thereafter only those

fields that are to be amended. All other fields should be left blank or Struck out)



(In case of deletion of a person, please fill in fields 1 & 2 only)



( In case of addition of a new person, please complete the Form in full)

1. Full Name of Applicant Dealer

Registration No. /TIN

2. Name of Authorised Signatory

(Provide in order of first name, Middle name, surname)

3. Date of Birth

4. Gender ( tick one) Male Female

5. Father’s/ Husband Name

First Name

Middle Name

Surname

6. PAN:

7. Passport No.

8. E-Mail Address

9.Residental

Address

(If different from

principal place of

business)

Building Name/ Number

Area/ Road

Locality/ Market

Distt.

State

Pin Code

Telephone Number

Fax Number

9.Premanent

Address

(If different from

residential address)

Building Name/Number

Area/ Road

Locality/ Market

Distt.

State

Pin Code

Telephone Number

Fax Number

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

11. Declaration

I/We ___________________________________________________ hereby solemnly affirm

and declare that the person named above is authorized to Regulations as an authorised signatory

for the above referred business for which application for registration is being filed/ is registered

under the Regulation. All this Regulations in relation to this business will be binding on us.

Full Name (First name, Middle Name, Surname) Designation/Status

Signature

12. Acceptance as an authorised signatory

I_____________________________________ hereby solemnly accord my acceptance to

Regulation as authorised signatory for the above referred business and all my Regulations

shall be binding on the business.

Signature of Authorised Signatory

Full Name (first name, middle,

Surname) Designation/Status

Place

Date Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 07

PART – E

Calculation of Modified Security

A. Prescribed Security Amount (Rs)

1,00,000

B. Reduction sought (Maximum reduction available Rs.50,000

Tick Applicable items

Rebate (Rs)

Proof of ownership of principal place of business

30,000

Proof of ownership of residential property by proprietor/managing partner

20,000

Copy of passport of proprietor/managing partner

10,000

Copy of permanent Account Number in the name of the business allotted

by the Income Tax Department

10,000

Copy of last electricity bill ( The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

10,000

Copy of last telephone bill (The bill should be in the name of the business

and for the address specified as the main place of business in the

registration form)

5,000

C. Total Reduction Allowed

(Total of B1 to B6 as applicable, subject to maximum of Rs.50,000)

D. Security to be furnished (A-C)

E. Security already furnished and valid as on date

F. Additional security (if any) to be furnished (D-E)

G. Additional Security (a) Amount of Security Rs.

(b) Type of Security

(d) Date of expiry of Security

Verification

I/We_____________________________________________ hereby solemnly affirm and

declare that the information given hereinabove is true and to the best of my/our knowledge

and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Forms UTL VAT 08

[See Rule 13(2)]

Reference No << Reference Number >> << Date >>

______________________ (Name of the dealer)

(Address of the dealer)

(Registration Number/TIN of the dealer)

AMENDMENT OF EXISTING REGISTRATION

Please refer to your application for amendment of registration certificates << Certificate

number and date of issue >> filed on << Application date >>. The following amendments to

your registration details have been allowed with effect from the date mentioned against each:-

<<Field >> changed from <<Old Value>> to<< New Value >><< with effect from>>,

<<Field >> changed from << Old Value >> to<< New Value >><< with effect from>>,

<<Field >> changed from << Old Value >> to<< New Value >><< with effect from>>,.

(Signature)

(Designation)

(Place)

(Date)

Union Territory Tax Department

Note:- Please write your Registration No./TIN while communicating with UTL VAT

Department in this matter or in any other matter whatsoever.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 09 Cover Page

[See Rule 14]

APPLICATION FOR CANCELLATION OF REGISTRATION UNDER LAKSHADWEEP

VALUE ADDED TAX RULES, 2022

Checklist for supporting documents

Please tick as applicable

Mandatory Documents

Certificate of registration issued to the dealer

Supporting Documents

Proof of discontinuance of business

Proof of closure of incorporated body

Proof of death of sole proprietor

Proof of dissolution of firm

Proof that the dealer has ceased to be liable to pay tax

Others, please specify

Reasons for Rejection (For Office Use only)

Please tick as applicable

Not attached Mandatory Supporting Documents (s)_________________________

Other

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 09

PART-A

[See Rule 14]

APPLICATION FOR CANCELLATION OF REGISTRATION UNDER LAKSHADWEEP

VALUE ADDED TAX RULES, 2022

Please attach your tax return for the tax period in which the effective date of cancellation of

your registration falls. Please remember that if you are registered under the UTL VAT rules,

you will have to file a separate application for the purpose of cancellation of that

registration.

1. TIN

2. Full Name of Applicant Dealer

3. Reason for Cancellation

Tick; one Discontinuance of business Closure of incorporated body

Death of sole Proprietor Dissolution of firm

Has ceased to be liable to pay tax Others, Please specify

4. Date from which registration under Lakshadweep / /

Value Added Tax regulation, 2022 is to be cancelled Day Month Year

5. Where the dealer has accounted

for turnover on the basis of

amounts received and amounts

paid

Description *

(Rs.)

1. Amount not yet received in

respect of sales made

2. Amount not yet received in

respect of purchase made

6. Amount payable in respect of all goods held on the date of cancellation of registration *

(*Complete Part B to furnish details of stock and calculation of amount payable under section

23(1) of the Regulation)

7. Details of amount paid as

calculation at 6 above

i) Date of deposit

Day

Month

Year

ii) Challan No , if any

iii) Name

Bank

Branch

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

8. Verification

I/We________________________________ hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorized Signatory

Full Name

Designation/Status

Address for future correspondence

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 09

PART-B

PARTICULAR OF STOCK AS ON THE DATE OF CANCELLATION OF REGISTRATION

Details of stock of all goods held on the date of cancellation of registration

SI.

Tax

Invoice

date

Tax

Invoice

No.

Description

of Goods

Purchase

Price (Rs.)

Fair

Market

Value

(Rs.

Tax Credit

previously

claimed

(Rs.)

Rate of tax

u/s 4 of the

Regulation

Output

Tax (Rs.)

(A)

(B)

(C)

(D=A X C)

Total

Higher of total of Column B and Column D ( Carry to Field 7 of main form)

Verification

I/We________________________________ hereby solemnly affirm and declare that the information

given here in above is true and correct to the best of my /our knowledge and belief and nothing

has been concealed therefrom.

Signature of Authorized Signatory

Full Name

Designation/Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERITORY OF LAKSHADWEEP

Form UTL VAT 10

[See Rule 14]

Reference No. << Reference Number>> << Date>>

(Name of the dealer)

(Address of the dealer)

(Registration Number /TIN of the dealer)

SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION

Whereas on the basis of the information which has come to my knowledge, I am satisfied that

your registration needs to be cancelled with effect from <<date of cancellation>> for the

following reasons:

<<Reasons >>

You are hereby directed to appear before the undersigned on ........................................... (date

and time ) to show cause as to why your registration should not be cancelled.

Please take a note that in the event of your failure to comply with this notice; your registration

would stand cancelled with effect from << Date of cancellation >> without any further notice

in this regard.

(Signature)

(Designation)

(Place)

(Date)

Union Territory Tax Department

Note: Please write your Registration No./ TIN while communicating with the Lakshadweep

VAT Department in this matter or in any other matter whatsoever.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 11

[See Rule 14]

Reference No. << Reference Number>> << Date>>

(Name of the dealer)

(Address of the dealer)

(Registration Number /TIN of the dealer)

CANCELLATION OF REGISTRATION

With reference to show cause notice dated << Notice Date >>, wherein your registration was

proposed to be cancelled for reasons mentioned in the notice with effect from <<date of

cancellation>>, and ,

Whereas the on the day fixed for hearing you did not appear/did not file reply to show cause

notice,

Whereas you appeared on the appointed date and furnished the explanation which has been

considered and your reply to the show cause notice is not found to be satisfactory for the

following reasons:

<< Reasons>>

Therefore, I hereby cancel the registration granted to you under the Lakshadweep Value

Added Rules, 2022 with effect from <<date of cancellation>>.

You are hereby directed to submit the referred registration certificate in my office <<date>>.

(Signature)

(Designation)

(Place)

(Date)

Union Territory Tax Department

Note: Please write your Registration No./TIN while communicating with the Lakshadweep

VAT Department in this matter or in any other matter whatsoever.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 12

[See Rule 21]

FORM FOR FURNISHING SECURITY

1. Registration No. /TIN

2. Full Name of Applicant Dealer

(For individuals, provide in order of First name,

middle name, surname)

3.Details of Security Already submitted

Purpose of

security

Type of

Security

In case of Bank

Guarantee, name

and address of bank

on which it is drawn

Description

and details of

security

Amount

(Rs.)

Date of

expiry

(mm/dd/yy)

4.Details of Security Now Being Furnished

Purpose of

security

Type of

Security

In case of Bank

Guarantee, name

and address of bank

on which it is drawn

Description

and details of

security

Amount

(Rs.)

Date of

expiry

(mm/dd/yy)

5. Verification

I/We_____________________________________________hereby solemnly affirm and declare that

the information given here in above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name (First name, middle , surname)

Designation/Status

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 13

[See Rule 22]

APPLICATION FOR RETURN, RELEASE OR DISCHARGE OF SECURITY

1. TIN

2. Full Name of Applicant Dealer

3. Reason for return, release

or discharge of security (in

Details)

4. Details of Security sought to be released

Purpose of

security

Type of

security

In case of Bank

Guarantee, name and

address of bank on

which it is drawn

Description

and details

of security

Amount

(Rs.)

Date of

expiry

(dd/mm/yy)

5. Verification

I/We_____________________________________________ hereby solemnly affirm and declare that

the information given here in above is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorized Signatory

Full Name (First name, middle , surname)

Designation/Status

Address for future correspondence

Address for correspondence in case of cancelled RC

Place

Date

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 14

[See Rule 23]

Reference No. << Reference Number>> << Date>>

(Name of the dealer)

(Address of the dealer)

(Registration Number /TIN of the dealer)

NOTICE FOR FORFEITURE AND INSUFFICIENCY OF SECURITY

Whereas on the basis of the information which has come to my knowledge, I am satisfied that

the security<< specify nature of security proposed to be forfeited or has become insufficient>>

furnished by you is required to be forfeited/has become insufficient with effect from <<

specify the date from which the security is proposed to be forfeited or has become

insufficient>>for the following reasons:

<< Reasons>>

You are hereby directed to appear before undersigned at _____________(place) on

_________(date and time) to show cause as to why the above-mentioned security should not be

forfeited or why you should not be required to make good the deficiency in the amount of

security for the above-mentioned reasons.

Please take note that in the event of your failure to comply with this notice; the above –

mentioned security would stand forfeited or would be treated as insufficient with effect from

<< Date of forfeiture/insufficient>> without any further notice in this regard and

consequential action shall follow.

(Signature)

(Designation)

(Place)

(Date)

Note: Please quote your Registration No./TIN while communicating with the Lakshadweep

VAT Department in this matter or in any other matter whatsoever.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 15

[See Rule 23]

Reference No. << Reference Number>> << Date>>

(Name of the dealer)

(Address of the dealer)

(Registration Number /TIN of the dealer)

ORDER OF FORFEITURE OF SECURITY

Whereas a show case notice dated <<Notice Date >> was issued to the above named dealer,

wherein his security was proposed to be forfeited or was insufficient for reasons mentioned in

the notice with effect from << date of forfeiture /insufficient>>, and,

Whereas the dealer on the day fixed for hearing failed to appear and file reply to the said show

cause notice,

Whereas the dealer appeared on the day fixed for the hearing and furnished the explanation

which has been considered and the reply to the said show cause notice is not found to be

satisfactory for the following reasons:

<< Reasons>>

Therefore, I hereby forfeit the security furnished by the above named dealer under

Lakshadweep Value Added Tax Regulation, 2022 with effect from << date of forfeiture >>

Therefore, I hereby order that the security furnished by the above named dealer under the

Lakshadweep Value Added Tax Regulation, 2022 is insufficient from << date of

insufficiency>>

Further, the above named dealer is hereby directed to make good the above mentioned

deficiency of security in << form of security>>within fifteen days from the date of service of

this order.

(Signature)

(Designation)

(Place)

(Date)

Note: Please quote your Registration No./TIN while communicating with the Lakshadweep

VAT Department in this matter or in any other matter whatsoever.

Original/Revised

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Refund Claimed

Yes

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 16

[See Rule 26 and 27]

LAKSHADWEEP VALUE ADDED TAX RETURN

If revised----

(i) Date of filing original

return_______

(ii) Acknowledgment

Receipt No.____________

(iii) Date of discovery of

mistake or error

Specify the reasons for revision

R1 Tax

Period

From

R2.1 TIN

R2.2 Full Name of Dealer

R2.3 Address of Principal

Place of Business

R2.4 Mobile No.

R3 Description of top

items you deal in

(in order of sales for the tax

period or till the aggregate

of sale volume reaches at

least

80%

-1-

highest

volume to 5-lowest volume)

SI.

No.

Commodity

Code

Description of

Goods

Tax Rate

Tax

contribution

R4 Turnover details

R4.1 Gross Turnover

R4.2 Central Turnover

R4.3 Local Turnover

R5 Computation of output tax

Turnover (Rs.)

Output tax (Rs.)

R5.1 Goods taxable at 6%

R5.2 Goods taxable at 8%

R5.3 Goods taxable at 10%

R5.4 Sale of Diesel & Petrol as

have suffered tax in the hands of

various Oil Marketing Companies

in Lakshadweep

R5.5 Sales within Lakshadweep

against

R5.6 Output Tax before adjustment Sub Total

R5.7 Adjustments to output tax (Complete Annexure and enter

Total A2 here)

R5.8 Total Output Tax (R5.6+R5.7)

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

R6 Turnover of Purchases in

Lakshadweep (excluding ….)

Purchase(Rs.)

Tax Credits( Rs. )

R6.1 Capital Goods

R6.2 Other goods

R6.2(1) Goods taxable at 6%

R6.2(2) Goods taxable at 8%

R6.2(3) Goods taxable at 10%

R6.3 Local Purchase not eligible for credit of input Tax

R6.3(1)

Purchase

from

Unregistered dealers

R6.3(2)

Purchase

from

Composition dealers

R6.3(3) Purchase of Non

creditable goods (Schedule-

III)

R6.3(4) Purchase of Tax free

Goods (Exempted ) Schedule

R6.3(5) Purchase against tax

invoices not eligible for ITC.

R6.3(6) Purchase of goods

against retail invoices.

R6.3(7) Purchase of Diesel &

Petrol taxable in the hands of

various

Oil

Marketing

Companies in Lakshadweep.

R6.4 Tax credited before adjustment Sub Total

R6.5 Adjustment to tax credits (Complete Annexure and entre

Total A4 here)

R6.6 Total Tax Credits ( R6.4 +R6.5)

R7.1 Net Tax

R7.2 Interest @ 15% if payable ( B)

R7.3 Penalty, if payable ( C)

R7.4 Tax credit carried forward from previous tax period

R7.5 Adjustment of excess balance under CST towards UTL VAT

liability

R7.6 Balance payable [(R7.1+R7.2+R7.3)-( R7.4+R7.5+R7.6)]

R7.7 Amount deposited by the dealer ………………….

S.No

Date of deposit

Challan No.

Name of Bank and

Branch

Amount ( Rs.)

R8 Net Balance * ( R7.6 - R7.7)

 The net balance should not be positive as the amount due has to be deposited before filling

the return

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX (Also fill Annexure-2E)

R10 Details of Bank Account

R10.1 Account No.

R10.2 Account Type (Saving/

Current etc.)

R10.3 MICR No.

R10.4

IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX

R9 Balance brought forward from line R8 (Positive value of R 8)

R9.1 Adjusted against liability under Central Sales Tax

R9.2 Refund Claimed

R9.3 Balance carried forward to next tax period

R12 Verification

I /We _______________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my/our knowledge and belief and

nothing has been concealed there from.

Signature of Authorized Signatory

Full Name (first name, middle, surname)

Designation/Status

Place

Date

Day Month Year

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure-1

(To be furnished with the return where adjustments in Output Tax or Tax Credits are made)

A1 Adjustments to Output ax

Nature

Adjustment

A1.1

Sale

cancelled

[Section 8(1)(a)]

Rate of

Tax

(6%,8%,10

Increase

Turnove

r/amou

involve

Decreas

e in

Turnove

r/amou

involve

Increase in Output Tax

(A)

Decrease in Output

Tax (B)

A1.2 Nature of

sale

changed

[Section 8(1)(b)]

A1.3

Change

agreed

consideration [Section 8(1)( c )]

A1.4. Goods sold returned

[Section 8(1)(d)]

A1.5 Bad debits written off

[Section 8(1)(e) and Rule 6A]

A1.6

Bad

debit

recovered

[Rule 6A]

A1.7 Tax payable on goods

held on date of cancellation of

registration [Section 23]

A1.8 Other adjustments, if any

(Specify)

Total

A2 Total net increase /(decrease 0in Output Tax (A-B)

A3 Adjustments to Tax Credit

Nature Adjustment

Rate of

tax

(6,8,10)

Increase in

Turnover/am

ount involved

Decrease in

turnover/Am

ount involved

Increase in Tax

Credit

( C )

Decrease in

Tax Credit

( D )

A3.1

Reduction

input Tax Credit due

to sale of goods at

price lower than the

purchase

price

[Section 10(5)]

A3.2 Receipt of debit

notes from the seller

[Section 10(1)]

A3.3

Receipt

credit

notes

from

seller [Section 10(1)]

A3.4

Goods

purchased

returned

or rejected [(Section

10(1)]

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

A3.5 Change in use of

goods, for proposes

other than for which

credit

allowed

[Section 10(2)(a)]

A3.6 Change in use of

goods for proposes

for which credit is

allowed

[Section

10(2)(b)]

A3.7

Tax

credit

disallowed in respect

of stock transfer out

Lakshadweep

[Section 10(3)]

A3.8 Tax credit for

Transitional

stock

held on ……………

(Section 14)

A3.9 Tax credit for

purchase of 2^nd hand

goods (Section 15)

A3.10 Tax credit for

goods held on the

date of withdrawal

from

Composition

Scheme [Section 16]

A3.11 Tax credit for

trading

stock

and

raw materials held at

the

time

registration (Section

20)

A3.12

Tax

credit

disallowed for goods

lost

destroyed

(Rule 6)

A3.14

Other

adjustments, if any

(specify)

Total

A4 Total net increase /(Decrease)in Tax Credits (C-D)

100

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure 1 D

Tax rate wise details of Stock in hand as on 31^st March (Year)

(To be filled with 2^nd quarter return)

Rate 0%

Amount

1 %

10%

Total

Annexure- 2 A

(See instruction 6)

SUMMARY OF PURCHASE/ INWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be filed along with return)

TIN:

Name of the Dealer:

Purchase for the Tax Period: From …………………… to ………………………

Summary of Purchase (As per UTL VAT-30)

(All amounts in Rupees)

Sr.

No.

Quarter &

Year

Seller’s TIN

Seller’s Name

Rate of Tax under UTL VAT

Act (for all columns)

Inter-State Purchase/ Stock Transfer/ Import not eligible for credit of input tax

Import from Outside India

High Sea Purchase

Purchases without Forms

101

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Local Purchases not eligible for credit of input tax

Purchase

form

unregistered

dealer

Purchases

from

Composition

Dealer

Purchase of

Tax free

goods

Purchase

against tax

invoices not

eligible for

ITC*

Purchase of

Goods

against retail

invoices

Purchase of

Petrol & Diesel

from Oil

Marketing

Companies in

Lakshadweep

Note: Data in respect of unregistered dealers may be consolidated tax rate wise for each

Quarter.

*will include purchase of DEPB (for self-consumption), consumables goods & raw material

used for manufacturing of tax free goods in Column No.21.

Signature of Dealer/

Authorized Signatory

102

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure- 2B

(See instruction 6)

SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be filed along with return)

TIN:

Name of the Dealer:

Address:

Sale for the Tax Period: From…………. To……………

Summary of Sales (As per UTL VAT-31)

(All amounts in Rupees)

Sr.

No.

Quarter

& Year

Buyer’s TIN/ Embassy/

Organisation Regn. No.

Buyer/ Embassy/

Organization Name

Tax Rate (UTL VAT)

(for all columns)

Turnover of Inter-State Sale/ Stock Transfer/ Export (Deductions)

Export

High Sea Sale

Sale of Exempted

Goods [Sch.II]

Sales covered under

proviso to [Sec.9(1)]

Read with [Sec.8(4)]

Sales of Goods

Outside

Lakshadweep

(Sec.4)

Note: Data in respect of unregistered dealers may be consolidated tax rate wise for each

Quarter. Data of Embassies/ Organizations listed in Sixth Schedule shall be provided entity

wise.

Signature of Dealer/

Authorized Signatory

103

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure 2C

[See Rule 40]

DETAILS OF DEBIT/ CREDIT NOTES RELATED TO LOCAL PURCHASE

(INCLUDING GOODS RETURNED/ CANCELLED etc. )

(To be filed along with return)

Tax Period: ………….. to ……………

TIN:

Name:

Sr.

No.

Seller’s TIN

Seller’s Name

Receipt of Credit Notes

(Decrease)

Receipt of Debit Notes

(Increase)

Turnover

Tax (ITC)

Turnover

Tax (ITC)

Total

Note: Seller-wise Credit/ Debit notes (bulk/ invoice wise) details are to be filled. The date of

issue of Credit/ Debit notes must fall in the quarter under report.

Annexure 2D

[See Rule 40]

DETAILS OF DEBIT/ CREDIT NOTES RELATED TO LOCAL SALE

(INCLUDING GOODS RETURNED/ CANCELLED etc. )

(To be filed along with return)

Tax Period: ………….. to ……………

TIN:

Name:

Sr.

No.

Buyer’s TIN

Buyer’s Name

Issue of Credit Notes

(Decrease)

Issue of Debit Notes

(Increase)

Turnover

Tax

Turnover

Tax

104

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure- 2E

(TO BE FILLED, IN CASE OF REFUND CLAIM)

Sl.

No.

Claimants input

a) Details

demand/

outstanding

dues

pending

against

the

dealer

under

UTL VAT Act.

Period

Outstanding Amount

UTL

VAT

b) Please furnish

details

objections/

appeal filed, if

any

Objection

No./

Appeal No.

(whichever

applicable)

Outstandi

demand

Period

which

demand

pertains

Whether

stay

granted

UTL

VAT

Appellate

Tribunal

High

Court

Supreme

Court

a) Date

Enforcement

Survey, if any.

b) Any notice in

UTL VAT-37

issued

for

audit, special

audit during

the tax period

dd/mm/yyyy

a) Whether

all

requisite

statutory

forms filed.

Yes No

b) Are

you

willing

wait

for

refund till all

statutory

forms

are

received?

Yes No

c) Are

you

willing

surrender

proportionate

refund

against

statutory form

yet

received?

Yes No

105

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 16A

[See Rule 3A]

FORM OF RETURN TO BE FURNISHED BY A CASUAL TRADER

Return for the period From ………… To …………… (dd/mm/yy)

1. (i) Name of the Casual trader:

(ii) Address (Local):

2. Registration number

3. Period during which sales conducted: From ……………………. To ………………

(dd/mm/yy)

4. Details of declarations in Forms UTL VAT 34 and UTL VAT 35 issued, if any

Type of

Forms

No. of Forms issued

No. of Forms used*

Balance unused Forms**

Serial Number

Total

Serial Number

Total

Serial Number

Total

From

UTL VAT 34

UTL VAT 35

*Please attach duplicate copies of used Forms

**Please attach unused Forms

5. Total Value of Sales

6. Computation of Tax payable

Description

Turnover (Rs.)

Tax payable (Rs.)

Goods taxable at 6%

Goods taxable at 8%

Goods taxable at 10%

Exempt sales

Total

7. Tax payable:

8. Add: interest, if payable:

9. Add: Penalty, if payable:

10. Less: Tax paid:

11. Balance payable/ refundable (7+8+9-10):

12. Details of payment of tax (attach proof of payment)

Sl. No.

Date of

deposit

Challan No.

Name of Bank and Branch

Amount

106

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

13. Verification

I/ We ………………………………………… hereby solemnly affirm and declare that the

information given in this form and its attachments (if any) is true and correct to the best of my/

our knowledge and belief and nothing has been concealed therefrom.

Signature of authorized:

Signatory Name:

Designation/ Status:

Place:

Date:

(dd/mm/yy):

107

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 17

[See Rule 26 & 27]

Composition Return Form under Lakshadweep Value Added Tax Rules, 2022

R1 Tax Period

From

yyyy

R2.2 Full Name of Dealer

R2.3 Address

R2.4 Mobile No.

PART A- For Composition Dealers other than Works Contractors

R3 Description of top categories of goods dealt

in (In order of volume of turnover for the tax period

1-highest volume to 3-lowest volume)

Sl.

No.

Description of

Goods

Commodity Code

R4 Gross turnover

Computation

composition/ output tax

Turnover (Rs.)

Composition/ output tax (Rs.)

R5.1 Composition @............

R5.2 Composition @............

R5.3 Composition/ output tax

Sub Total (R5.1+R5.2)

R5.4 Balance carried forward from previous tax period

R5.5 Net Tax [R5.3-R5.4]

R5.6 Interest, if payable

R5.7 Penalty, if payable

R5.8 Balance Payable (R5.5+R5.6+R5.7)

R5.9 Less: Amount deposited by the dealer (attach proof of

payment with Form UTL VAT-………..)

IF THE NET BALANCE ON LINE R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX

Sl.

No.

Date of

deposit

Challan No.

Name of Bank

and Branch

Amount

R6 Net Balance* (R5.8-R5.9)

*The net balance should not be positive as the amount due has to be deposited before filing the

return.

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX

Details

Bank

Account

R8.1 Account No.

R8.2 Account type

108

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(Saving/ Current, etc.)

R8.3 MICR No.

R8.4

(a) Name of Bank

(b) Branch Name

R9 Turnover of purchases in Lakshadweep

(Rs.)

R9.1

Goods

purchased

from

Composition

Dealers @ 6%

R9.2 Goods Taxable @ 1%

R9.3 Goods Taxable @ 8%

R9.4 Goods Taxable @

10%

R9.5 Goods Taxable @

R9.6 Goods Taxable

R9.7 Exempted

R9.8 Purchases

From unregistered

dealers

R10 Verification

I/ We…………………………………… hereby solemnly affirm and declare that the information

given here in above is true and correct to the best of my/ our knowledge and belief and nothing

has been concealed there from.

Signature of Authorized Signatory

Full Name (first name, middle, surname)

Designation/ Status

R7 Balance brought forward from line R6 (Positive value of R6)

R7.1 Refund claimed

R7.2 Balance carried forward to next tax period

109

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure-2A

(See Instruction 4)

SUMMARY OF PURCHASE/ INWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be filed along with return)

TIN: Name of the Dealer:

Address: Purchase for the tax period: from___________ to__________

Summary of purchase (As per UTL VAT-30)

(All Amount in Rupees)

S.No

Quarter & Year

Seller’s TIN

Seller’s Name

Turnover of Purchases in Lakshadweep

Purchases

against

tax

invoice/ retails invoice

Exempted goods

Purchases from Unregistered Dealer

Inter State Purchase/Stock Transfer

Import from Outside India

Others (not supported by

forms)

Total (including tax)

Note:- Data in respect of unregistered dealer may be consolidated tax rate wise for each

quarter.

Signature of Dealer/

Authorized Signatory

110

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Annexure-2B

(See Instruction 4)

SUMMARY OF SALE REGISTER

(Quarter wise)

(To be filed along with return)

TIN: Name of the Dealer:

Address: Sale for the tax period: from ___________ to__________

Summary of Sales (As per UTL VAT-31)

(All Amount in Rupees)

Details of Composition Transaction

S.No ^Quarter

& Year

Buyer’s

TIN

Buyer’s

Name

Category of

Contract (if

applicable)

Rate of

Composition ^{Turnover Composition}

Tax

Date

Signature of Dealer/

Authorized Signatory

111

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 18

PART-A

[See Rule 28]

Statement of Tax paid stock in hand on _______

1. Registration No.

2. Full Name of Dealer

(For Individuals, provide in order of first

name, middle name, surname)

3. Total Value of the trading

stock,

raw

material

and

Packaging

material

for

trading

stock

held

Lakshadweep

_________

Description*

Value (Rs.)

Tax Borne (Rs.)

(i) Trading Stock

(ii) Raw Material

(iii) Packaging Materials

Total

(* Please complete Annexure 1)

Place

4. Tax Credit Claimed ( Total of tax borne from (3) above) Rs.

5. Verification

I/We ____________________________ hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my /our knowledge and

belief and nothing has been concealed therefrom. Further certified that the particulars

indicated above are the correct version of the documents, which are in my/our possession

and can be produced before the Value Added Tax department on demand.

Signature of Authorized Signatory

Full Name (first name, middle , surname)

Designation/Status

Date

Day Month Year

112

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

6. Accountant’s Certification

Certified that, I have personally verified the documents as stated above and certify that

the details of the tax credit claimed by the dealer is true and correct as per section 14 of the

Lakshadweep Value Added Tax Regulation, 2022

Signature

Full Name (first name, middle, surname)

Membership Number

Place

Date

Day Month Year Accountant’s Seal

Instructions for filling the statement (For details please refer to section 14 and Rule 30)

1. The statement has to be submitted within four months from ___________.

2. The statement has to be furnished by a registered dealer wishing to claim credit under

section 14(2).

3. The goods on which credit is being claimed should be physically held in Lakshadweep by

the dealer on _________________.

4. The goods on which credit is being claimed should have been purchased on or after

______________ from a dealer registered under Lakshadweep Value Added Tax

Regulation, 2022 and the dealer should have in his possession the invoices.

5. The goods in the stock were taxable at first point under Lakshadweep Value Added Tax

Regulation, 2022.

6. The tax credit on the stock cannot be claimed:-

for finished goods manufactured out of tax paid raw material or capital goods;

for any goods that were taxable at last point under Lakshadweep Value Added Tax

Regulation, 2022.

in a statement furnished more than four months after the commencement of the Act;

for opening stock held outside Lakshadweep.

7. The dealer should claim the entire amount of credit to which he is entitled in a single

statement.

8. Every dealer wishing to claim tax credit in excess of one lakh rupees shall furnish with the

statement a certificate signed by an accountant, certifying that the net credit claimed is

true and correct.

9. If the dealer is holding any stock which has not suffered tax under the Central Sales Tax

Act, in that case he will also furnish a statement in respect of such stock in Form UTL VAT-

18 A

113

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 18

PART- B

(I) Details of Trading Stock as on ................................. and tax borne thereon.

S.No

Date of

purchase

Invoice No

Supplier’s

Name

Supplier’s

Registration

Value (Rs)

Tax Borne

(Rs )

Carry total to main form to (3) (i)

Total

(ii) Details of Raw Material as on ............................ and tax born thereon.

S.No

Date of

purchase

Invoice No

Supplier’s

Name

Supplier’s

Registration

Value (Rs)

Tax Borne

(Rs )

Carry total to main form to (3) (ii)

Total

(iii) Details of Packaging Material as on ................................ and tax born thereon.

S.No

Date

purchase

Invoice No

Supplier’s

Name

Supplier’s

Registration

Value (Rs)

Tax

Borne

(Rs )

Carry total to main form to (3) (iii)

Total

iv. Verification

I / We --------------- hereby solemnly affirm and declare that the information given hereinabove is

true and correct to the best of my/ our knowledge and belief and nothing has been concealed

therefrom.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation/ Status

Place

Date

114

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 18A

[See Rule 64]

STATEMENT OF STOCK IN HAND AS ON .....................( WHICH HAS NOT SUFFERED

TAX)

1. Registration Number: --------------------------------------

2. Full Name of Business: -------------------------------------

3. Total Value of the Stock as on ....................

4. Details of Stock purchases ( as per Table below)

TABLE

S.No

Description of goods

Quantity

Purchase Value

CERTIFICATION OF DETAILS

I/We -------------------------hereby certify that all the above-mentioned stock details are true and

correct to the best of my/our knowledge. Further certified that the particulars indicated above

are the correct version of the documents, which are in my/our possession and can be produced

before the Value Added Tax Department on demand.

Signature of the dealer

Name:

Address:

Date:

Place:

115

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 19

PART-A

[See Rule 8]

Statement of Trading Stock and Raw Material as on the date of registration

1. Registration No/ TIN

2. Full Name of

Dealer

3. Total Value of the

trading stock and raw

material as on the date of

registration takes effect

Description*

(i) Trading Stock

(ii) Raw Material

Total

Value (Rs)

Input Tax (Rs)

(*Please complete Part-B)

4. Verification

I/We ----------------------------------------------------- hereby certify that all the above-mentioned stock

details are true and correct to the best of my/our knowledge. Further certified that the

particulars indicated above are the correct version of the documents, which are in my/our

possession and can be produced before the Value Added Tax Department on demand.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation/ Status

Place

Date Day Month Year

116

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTL VAT 19

PART-B

(i) Details of trading stock on which credit has been sought

S.No

Tax Invoice

date

Tax Invoice No

Supplier Registration no

under the Act

Value (Rs)

Input Tax

(Rs)

Main form 3 (i)

Total

(ii) Details of raw material on which credit has been sought

S.No

Tax Invoice

date

Tax Invoice No

Supplier Registration no

under the Act

Value (Rs)

Input Tax

(Rs)

Main form 3 (ii)

Total

(iii) Verification

I/We ----------------------------------------------------- hereby solemnly affirm and declare that he

information given hereinabove is true and correct to the best of my/our knowledge and belief and

nothing has been concealed there from.

Signature of Authorized Signatory

Full Name (first name, middle, surname)

Designation

Place

Date Day Month Year

117

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 20

[See Rule 26, 30 & 31]

CHALLAN FOR LAKSHADWEEP VALUE ADDED TAX

(Part A – to be retained in the Treasury)

Reserve Bank of India/ State Bank of India/ Other Public Sector Banks

at…………………………………………………………………..(Branch)

For the period form-----------to -----------------

Credited: Consolidated Fund of

Head: 0040, Value Added Tax Receipts- Value Added Tax Receipts

1. Registration No (TIN/TAN)

2. Full Name of Dealer

3. Dealer’s

address

Building Name/ Number

Area/ Road

Locality/ Market

Pin Code

Total amount paid (in words): Rupees

Signature of depositor

Name

Designation/ Status (Eg. Manager, Partner, etc.)

Date (mm/dd/yy)

Payment on

Amount (Rs)

(i) Tax

(ii) Interest

(iii) Penalty

(iv) Composition

(v) TDS/Others

Total

FOR USE IN TREASURY

Received payment of Rs--------------------------------------------------------------------------------------------

(Rupees------------------------------------------------------------------------------------------------------------------)

Date of entry-----------------------------------------------------------------------------------------------------------

TREASURY SEAL

ACCOUNTANT

118

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(Part B- to be sent to the Value Added Tax Authority by the Treasury) Same as Part A

(Part C- to be attached by the dealer along with return/ application) Same as Part A

(Part D- to be retained by the dealer) Same as Part A

119

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 21

[See Rule 32]

LAKSHADWEEP VALUE ADDED TAX REFUND CLAIM FORM

1. Registration No/ TIN

2. Full Name of Dealer

3. Dealer’s

address

Building Name/ Number

Area/ Road

Locality/ Market

Pin Code

4. Ground for claiming refund (provide

reasons in details, attach additional sheets if

required )

5. Tax Period in which refund claimed From

Day

Month

Year

6. Details of Bank Account

i. Bank Account No

ii. Bank Account Type

iii. Operated in the name of

iv. Name & Address of Bank/ Branch

v. MICR No

Verification

I/We ----------------------------------------------- hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my/our knowledge and belief and

nothing has been concealed there from.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation/ Status

Place

Date Day Month Year

Instruction for filling Refund form (UTL VAT-22)

1. Please fill only those claims for refund of tax, penalty or interest due under the Regulations

which have not already been claimed in the return.

2. Please attach a certificated copy of judgment or order in case the refund arises out of a

judgment of a Court or an order of any authority under the Regulations.

120

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 21 A

[See Rule 32]

Reference No. Date

(Name of the dealer)

(Address of the dealer)

(TIN)

NOTICE FOR FURNISHING SECURITY FOR GRANTING REFUND

This is in response to your application for refund submitted in form UTL VAT -21 on ----------------

-(Date of deposit of form), claiming a refund of Rs.-------------------(in figures) -----------------------------

---------------------------------------- (in words); and

The said application has been examined by the Department. However, the refund of Rs---------------

can only be granted to you upon furnishing a security/ additional security of Rs------------------------

(in figures) ---------------------------------------------------------------------------------------------------- (in

words), which is required due to the following reasons:-

1. ----------------------------------------------------------------

2. ---------------------------------------------------------------------

3. -----------------------------------------------------------------

4. –

You are hereby directed to furnish the security for the above- mentioned amount by (Date) and

provide proof thereof to the undersigned so that the refund can be processed accordingly.

Place------------------------------------------------ signature

Date------------------------------------------------ Designation

Note: Please quote your TIN while communicating with the Department in this matter or in any

other matter whatsoever.

121

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 22

[See Rule 32 & 33]

Reference No << reference Number>> Serial Number

Date <<Date>>

Refund order

1. Registration No./ TIN

2. Full Name of

Dealer

3. Dealer’s address

Building Name/ Number

Area/ Road

Locality/ Market

Pin Code

4. Date of refund application: (mm/dd/yy)

5. Type

refund

application (Tick one)

UTL VAT-21

UTL VAT-16

UTLVAT-16A

UTLVAT-17

6. Tax Period in which

refund claimed

From

7. Refund calculation

Amount (Rs)

i. Refund claimed

ii. Refund allowed

iii. Interest due in case of delayed

payment of refund [u/s 42]

iv. Amount of set off/ adjustment

[u/s 38 (2)]

v. Net amount of refund payable

(ii)+(iii)-(iv)

8. Security (if any)

(a) Amount of Security Rs.

(b) Type of Security

(c ) Date of expiry of Security

Day

Month

Year

(Signature)

(Designation)

(Place)

(Date)

Department of Value Added Tax

Note: Please quote your Registration No while communicating with the Lakshadweep VAT

Department in this matter or in any other matter.

122

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT- 22A

[See Rule 32 (5A) of Lakshadweep Value Added Tax Rules 2022]

Ref. No. Date:

To,

(Name of the dealer)

(Address)---------

(TIN)--------------

NOTICE FOR WITHHOLDING REFUND/FURNISHING SECURITY UNDER SECTION

39 OF LAKSHADWEEP VALUE ADDED TAX REGULATION, 2022

This is in response to the refund claimed by you on ------------------------------(date of furnishing

of return/ Form UTL VAT 21) claiming refund of Rs.------------------------(in figures)-----------------

--------------------------------------------(in words) and

*the said return/ application in form UTL VAT 21 has been examined and it is found that the

following proceedings have been commenced against you:-

In the light of the above, it is regretted to inform you that the refund due to you for the period -

-------------------------(mentioned tax period/ reference of Form UTL VAT 21) is being put on hold

due to the following reasons:-

*The said return/ application in Form UTL VAT 21 has been examined. However, the refund

of Rs.---------------------------------- can only be granted to you upon furnishing a security/

additional security of Rs.---------------------------(in figures)----------------------------------------------------

------------------------------------- (in words)

You are hereby directed to furnish the security for the above mentioned amount by and

provide proof thereof to the undersigned so that the refund can be processed accordingly.

( * strike of the one which is not applicable)

(Signature)

(Commissioner)

(Place)

(Date)

Union Territory Tax Department

Note: Please quote your TIN while communicating with the Lakshadweep VAT

department in this matter or in any other matter whatsoever.

123

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

FORM UTL VAT 23

PART- A

[See Rule 33]

Lakshadweep Value Added Tax Refund Form

[To be used only be Embassies, international and public Organisations and their Officials]

1. Full

Name

Organisation

(for

individual provide in

order of first)

2. Address

Organisation

Building Name/ Number Area/

Road Locality/ Market Pin Code

Email Id Telephone Number Fax

Number

3. Entry Number of Sixth Schedule under which the applicant is eligible to claim refund

4. Date of filling of last refund claim (if any) (mm/dd//yy)

5. Total tax paid as per invoices attached* (Rs)

*Please complete Annexure and attach all tax invoices for which tax refund is being claimed.

6. Details

Bank Account

which

refund should

be remitted

Account Number

MICR Number

Name of Bank

Address of Bank

I/ we --------------------------------------------------------------- here by solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my/ our knowledge and belief and

nothing has been concealed therefrom.

Verification.

Signature of Authorised Signatory--------------------------------------------------------

Full Name (first name, middle, surname)-----------------------------------------------

Designation----------------------------------------------------

Place

Date

124

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Form UTLVAT 23

PART-B

(i) Details of purchases of tax paid goods in respect of which refund of tax is sought

S.No

Tax Invoice

date

Tax Invoice

No.

Supplier

Registration no.

under the Act

Purchase Price

(Rs.) (inclusive of

tax)

Tax (Rs.)

Total

(ii) Verification

I/We ________________________________________hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my/our knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory _________________________________________________

Full Name (first name, middle, surname)_______________________________________________

Place

Date

125

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTLVAT 24

[See Rule 34]

Reference No ___________________

Date : ___________________

__________________________________(Name of the dealer)

__________________________________(Address of the dealer)

__________________________________(Registration Number/TIN of the dealer)

NOTICE OF DEFAULT ASSESSMENT OF TAX AND INTEREST UNDER SECTION 32

Whereas I am satisfied that the dealer has not furnished returns/furnished incomplete

returns or incorrect returns/ furnished a return that does not comply with the

requirements of Lakshadweep Value Added Tax Regulations, 2022/ any other reason <<

Specify the reasons>>

The

dealer

hereby

directed

pay

amount

rupees

____________________________and furnish details of such payment in Form UTL VAT-

27A along with proof of payment to the undersigned on or before << Date >> for the

following tax period(s) –

Tax Period

(dd/mm/yy to dd/mm/yy)

Turnover reported

by the dealer

Turnover

assessed

Tax

reported/paid

(1)

(2)

(3)

(4)

Total

Tax assessed

Additional tax due (5-4)

Interest

Total amount due

(6+7)

(5)

(6)

(7)

(8)

(Signature)

(Designation)

(Place)

(Date)

Note: Please write your Registration No. while communicating with the Lakshadweep

VAT Department in this matter or in any other matter whatsoever.

126

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 24 A

[See Rule 31 & 34]

Reference No < < Reference No > > < < Date >>

(Name of the dealer)

(Address of the dealer)

(Registration No./ TIN of the dealer)

NOTICE OF THE ASSESSMENT OF PENALTY UNDER SECTION 33

Where I am satisfied that the dealer has a liability to pay penalty under section 86 of

Lakshadweep Value Added Tax Regulations, 2022 for the following reasons < < Specify the

reasons >>

Now therefore the dealer is hereby directed to pay penalty of an amount of rupees __________

and furnish details of such payment in form UTL VAT -27A along with proof of payment to

the undersigned on or before << Date >>.

(Signature)

(Designation)

(Place)

(Date)

127

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 24 B

[See Rule 34A]

Notice under sub–section (2) of section 74

To,

M/S …………………………………..

………………………………………..

(TIN ………………………………...

…………………………………………

Whereas it appears that in the order No. ………………………. Dated ………………. passed

under section by …………………………… for the period from …………… to ……………. in

your case, -

(i) a certain turnover of sales which has not been brought to tax or has been brought to tax

at lower rate or has been incorrectly classified, or any claim is incorrectly granted or

that the liability to tax is understated, or

(ii) The order is erroneous, in so far as it prejudicial to the interest of revenue;

And whereas it has been decided to revise the above stated order under section 74 of

Lakshadweep Value added Tax Regulation, 2022.

Therefore, in view of the above, you are hereby directed to furnish the following documents

along with books of accounts before the undersigned at (Place)

on ……………………………. (date) at …………… (time).

1. ……………………………..

2. ……………………………..

3. ………………………………

4. ……………………………….

Place Signature

Date Designation

SEAL

128

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 25

[See Rule 35]

RECOVERY CERTIFICATE

Office of the Value Added Tax Authority,

Lakshadweep

Date:

Recovery Certificate Number:

The Commissioner,

Lakshadweep

It is hereby certified that a sum of Rs. ___________________ is due from M/S

____________________

(Registration No /TIN: ______________________________) on account of arrears of tax, interest

and penalty as per details provided below:

Sl.

Reference number & date of issue of

UTL VAT -24/24 A/ any other notice of

demand

Tax period

(mm/dd/yy to

mm/dd/yy)

Amount due

(Rs.)

As per our records, the dealer has his principal place of business at

___________________________and the lists of additional places of business are provided below:

The particulars of persons who stood as surety for the dealer are as provided below:

1. Name of Surety

2. Registration No./TIN

3. Address of surety’s place of business

4. Mailing address

5. Amount of surety (Rs.)

With reference to the provisions of sub-section (3) of section 43 of Lakshadweep Value Added

Tax Regulation, 2022 and the Rule 35 of Lakshadweep Value Added Tax Rule, 2022 you are

hereby requested to recover the said sum as if it was an arrear of land revenue. The amount

recovered may please be credited in the appropriate Government Treasury in the Consolidated

Fund of Lakshadweep (provide appropriate details).

129

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

As per our records, the particulars of the person or person liable to pay the amount due under

this certificate are given below:

Name of the proprietor /

partner /Director, etc

Father’s Name

Residential

Address

Details of

properties

owned

Signature

Designation

Place Seal

Date

130

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 25A

[See Rule 35(3)]

CERTIFICATE TO BE SERVED UPON THE CERTIFICATE- DEBTOR UNDER SECTION

43(6)

Office of the Value Added Tax Authority,

Lakshadweep

Date:

Certificate Number:

M/s________________

(TIN________________)

……………………………………..

It is hereby certified that a sum of Rs____________is due from you on account of arrears

of tax, interest and penalty as, per details provided below:-

S.No

Reference No. and date of issue of UTL VAT-

24/ 24 A/ any other notice of demand

Tax period ( dd/mm/yy)

Amount

due ( Rs.)

You are directed to pay the above mentioned amount of Rs……………………… and furnish

details of such payment in Form UTL VAT 27A along with proof of payment to the

undersigned on or before the date mentioned in the Writ of Demand, which is attached

herewith.

Place

Signature

Date

Designation

Seal

131

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 26

[See Rule 36]

CONTINUATION OF RECOVERY PROCEEDINGS

Office of the Value Added Tax Authority,

Lakshadweep

Date:

Letter Number: Number/Date/Year

The Collector,

Lakshadweep

This is with reference to the proceedings commenced by yourself pursuant to Recovery

certificate Number___________dated(dd/mm/yy)_________for a sum of Rs. __________from

M/s his principal place of business at ……………….

The amount of arrears recoverable under the said Recovery Certificate has been

reduced by the order No.________dated (dd/mm/yy) passed under section_______of the

Lakshadweep Value Added Tax Regulation, 2022 by _________. The amount now due from the

above mentioned person on account of arrears is Rs……………………..

Please make note of the same in your records and proceed to recover the above arrears in

conformity with the details provided in the said Recovery Certificate.

(Signature)

Seal

(Designation)

(Date)

(Place)

Union Territory Tax Department

Copy to:

(Name of the dealer)

(Address of the Dealer)

132

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 27

[See Rule 37]

Reference No << Reference Number>>

<<Date>>

To,

(Name of the Person)

(Address of the person)

(Registration Number/TIN of the person, if any)

NOTICE FOR SPECIAL MODE OF RECOVERY UNDER SECTION 46 OF THE

LAKSHADWEEP VALUE ADDED TAX REGULATION, 2022

Whereas a sum of Rs.--------------------- on account of tax/interest/ penalty payable under the

Lakshadweep Value Added Tax Regulation, 2022 is due as arrears from << Name of Dealer>>

having Registration No./ TIN: having his principal place of business at ---------------who has

failed to make payment of the said arrears; and Whereas money is due or may become due to

the said dealer from you; or you hold or may subsequently hold money for/or on account of

the said sealer;

You are hereby required under section 46 of the Lakshadweep Value Added Tax Regulation,

2022, to pay into the Government Treasury the amount due from you to, or held by you for or

on account of the said dealer up to the amount of arrears shown above;

You are further required to pay into the said Government Treasury any money which may

become due from you to the said dealer or which may be held by you, up to the amount of

arrears still remaining unpaid, forthwith on such money becoming due or being held by you.

Please note that any payment made by you in compliance with this notice will be deemed

under section 46(3) of the Lakshadweep Value Added Tax Regulation, 2022 to have been made

under the authority of the dealer and the receipt from the Government Treasury will constitute

a good and sufficient discharge of your liability to the said dealer to the extent of the amount

specified in the receipt.

Please also note that if you discharge any liability to the dealer after receipt of this notice, you

will be personally liable to the Commissioner under section 46(4) of the Lakshadweep Value

Added Tax Regulation, 2022 to the extent of the liability discharged, or to the extent of the

arrears of the dealer towards tax/interest/penalty, whichever is less.

Please note further that the amount of money which you are required to pay in pursuance to

this notice or for which you are personally liable to the Commissioner as mentioned above,

shall, if it remains unpaid, be recoverable as an arrear of land revenue under section 46(6) of

the Lakshadweep Value Added Tax Act, 2022.

Necessary challan for depositing the money to the credit of Government Treasury is enclosed

herewith.

Seal of the authority.

(Signature)

(Designation)

(Place)

(Date)

Department of Trade and Taxes

Copy to:

(Name of the dealer)

133

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(Address of the dealer)

Note: Please quote your Registration No./TIN while communicating with the Lakshadweep

Value Added Department in this matter or in any other matter whatsoever.

134

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 27A

[See Rule 31A]

INTIMATION OF DEPOSIT OF GOVERNMENT DUES

1. TIN

2. Name and address of the dealer

3. Period

from

m m

m y

5. Details of payment currently made in respect of the dues mentioned at 4 above (Attach

copy of challan).

Date of deposit

Act

(VAT/CST)

Amount deposited

Tax

Interest

Penalty

Other

Total

Interest for delay, if

any (@ 15%p.a)

Totally amount

deposited

Challan No,. if any

Name of the bank

and branch

6. Details of previous payments, if any, made in respect of dues mentioned at 4 above

Sl.

Date of deposit

Details of outstanding dues deposited

Tax

Interest

Penalty

Other

Total

Interest for delay, if

any (@15% p.a)

Total amount

deposited earlier

Challan No. if any

Name of the bank

and branch

4. Details of order or decision against which the current payment is made

Order

No. and

date

Type of

order

(24/24A/any

other)

Act

(VAT/CST)

Amount of demand created

Tax

Interest

Penalty

Other Total

Due Date

135

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

7. Balance amount of demand left after the current payment. Rs.

8. Reasons for non payment of dues stated at 6 above.

(i) Case is under objection or appeal Objection Appeal

(Tick the appropriate box)

Name of the objection Authority / Tribunal /Court

(ii) Any other reason for non- payment (please specify)

9. Verification

I / We ------------------------------------------------- hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my / our knowledge and

belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name

Designation/ Status

Place

Date

Day Month

Year

136

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 28

[See Rule 38]

SUMMONS TO APPEAR IN PERSON/ OR TO PRODUCE DOCUMENTS

To,

(Name)

(Address)

Whereas your attendance is necessary to give evidence/ whereas the following

documents are required with reference to enquiry concerning M/s having Registration

No./TIN: and having his principal place of business at under the Lakshadweep Value Added

Tax Regulation, 2022.

1. In this context, you are summoned to appear in person and/or produce or cause to be

produced, the following documents before me on the ------------------- (Date) at ---------

a.m./p.m (Time) at-------------------- (Place) and not to depart from the office until expressly

permitted by me.

2. A sum of Rs.---------------- being your diet money and traveling expenses is laying in deposit

and will be paid to you in due course.

3. Failure, without prior intimation or lawful excuse, to appear and give evidence or produce or

cause to be produced, the documents as the case may be, is punishable under the provisions of

Order XVI, Rule 12 of Civil Procedure Code, 1908.

Given under may hand and seal, this ----------------day of

Signature

Seal

Designation

Place

Date

Department of Trade & Taxes

Note: In case the summons is merely for the production of a document it will be proper

compliance with it if the document is sent per registered post and received by the Department

on or before the date specified above.

137

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTLVAT 29

[See Rule 39]

NOTICE FOR REDEEMING GOODS

Office of the Value Added Tax Authority,

Ward/Circle/Zone No.

UT of Lakshadweep

Date :

Notice Number:_____________________________

M/s __________________________________,

UT of Lakshadweep

Registration Number/TIN

You are hereby required to make a payment of Rs.________________ on account

of arrears of value added tax, interest penalty and other dues as per details provided

below:

Serial

No.

Reference number & date of UTL

VAT-24/24A/any other

order/demand notice

Tax

(Rs.)

Interest

(Rs.)

Penalty

(Rs.)

Other

Dues

(Rs.)

Total

Arrears

(Rs.)

A+B+C+D

You are directed to make the said payment into the appropriate Government Treasury in

the Consolidated Fund of UT of Lakshadweep within fifteen days from the date of

service of this notice and produce receipted treasury challan to the undersigned in order

to redeem the following goods in possession of the Commissioner:

You are hereby informed that if the property is not redeemed within fifteen days/till

___________ (date), the Commissioner may proceed to sell the property by public auction

as per the procedure laid down under the Act and apply the proceeds of sale

accordingly.

Signature

Seal

Designation

Place

Date

Note: Please quote your Registration No./TIN while communicating with the VAT

Department in this matter or in any other matter whatsoever.

138

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 30

[See Rule 40]

Specimen of Purchase / inward Branch transfer Register

Registration Number :

Name of dealer

Address

Purchases for the tax period

From (dd/mm/yy)_________ To(dd/mm/yy)_______

Method of accounting: Cash / Accrual

Details of Purchases

All amounts in Rupees

Date of

Purchase

Invoice

No./ Delivery

Note

Seller's TIN

Seller's Name

Rate of Tax under UTL VAT

Regulations (for all columns)

Inter-State Purchase/ Stock Transfer/ Import not eligible for credit of input tax

Import from Outside India

High Sea Purchase

Purchases Without Forms

Local Purchases not eligible for credit of input tax

Purchase

From

Unregister

ed Dealer

Purchases

from

Composition

Dealer

Purchase

of Non-

creditable

goods

(Schedule

– III)

Purchase

of Tax

free

goods

Purchase

against

tax

invoices

not

eligible

for ITC

Purchase

of Goods

against

retail

invoices

Purchase of

Petrol &

Diesel from

Oil

Marketing

Companies

Lakshadwe

Purchase of

Capital

Goods

(Used for

manufacturi

ng of non-

creditable

goods)

Note: - Data in respect of unregistered dealers may be consolidated tax rate wise for each

Quarter.

* will include purchase of DEPB (for self-consumption), consumables goods & raw

material used for manufacturing of tax free goods in Column No.21.

Signature of Dealer /

Authorized Signatory

139

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

10. Amendment of UTL VAT-30A- In the principal Rules, in forms appended thereto, for the

Form UTL VAT 30A, the following shall be substituted, namely:-

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT-30A

[See Rule 40]

SPECIMEN OF DEBIT/CREDIT NOTES RELATED TO LOCAL PURCHASES REGISTER

Registration No:

Name of dealer:

Address :

___________________________

Tax period: Form (dd/mm/yy) -------------------- To (dd/mm/yy) -----------

Method of accounting: Cash/Accrual

Details of Debit/Credit Notes related to purchases

Date of

Issue of

Debit/

Credit

Note/

Voucher

Seller’s

TIN

Seller’s

Name

Debit/

Credit

Note/

Voucher

Number

Date of relevant

Tax

Invoice/Retail

Invoice affected

the credit/

debit note

Amount of

Debit/

credit

Note/

Voucher

Increase

in ITC

(Debit

Note)

Increase

in ITC

(Credit

Note)

Signature of Dealer/

Authorised Signatory

140

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 31

[See Rule 40]

Specimen of Sales / outward Branch Transfer Register

Registration Number : _________________________

Name of dealer

Address

Sales for the tax period

From (dd/mm/yy)_________To (dd/mm/yy)_______

Method of accounting: Cash / Accrual

Details of Sales

(All amounts in Rupees)

Date of

Sale/

Transfer

Invoice

No./ Delivery

Note No.

Buyer's TIN /

Embassy/

Organisation

Buyer/ Embassy/

Organisation Name

Tax Rate

(UTL VAT)

(for all

columns)

Turnover of Inter-State Sale/ Stock Transfer / Export (Deductions)

Export

High Sea Sale

Sale of Exempted

Goods

[Sch.ll]

Sales covered under

proviso to [Sec.9(1)]

Read with Sec.8(4)]

Sales of Good s

Outside

Lakshadweep

(Sec. 4)

Turnover of Local Sale

Turnover (Goods)

(excluding VAT)

Output Tax

Sale of Petrol/ Diesel

suffered tax on full

Sale price at OMC

Signature of Dealer/Authorized Signatory

141

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

12. Amendment of UTL VAT-31A - In the principal Rules, in forms appended thereto, for the

Form UTL VAT 31A, the following shall be substituted, namely:-

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT-31A

[See Rule 40]

SPECIMEN OF DEBIT/ CREDIT NOTES RELATED TO LOCAL SALES REGISTER

Registration Number :

Name of dealer :

Address

Tax period:

From (dd/mm/yy)_________To(dd/ mm/yy)_________

Method of accounting: Cash /Accrual

Details of Debit/ Credit Notes related to Local Sales

Date of

issue of

Debit/

Credit Note

Buyer's

TIN

Buyer's

Name

Debit /

Credit

Note /

Voucher

Number

Date of

relevant

Tax

Invoice/

Retail

Invoice

affected by

the credit/

Amount of

the credit/

debit note

Increase in

ITC

(Debit

Note)

Increase in

ITC

(Credit note)

Signature of Dealer/ Authorised Signatory"

142

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 32

[See Rule 41]

Goods Transport Receipt

From…………………… To ………………….. Dated (dd/mm/yy)

Delivery from ___________________________________ Delivery at

Consignor's name:

Consignor's complete address:

Consignor's TIN _______________

Consignee's name:

Consignee's complete address.

Consignee's Registration Certificate No. under:

- Lakshadweep Value Added Tax Regulation, 2022

Number

Packing

Method

Packing

Contents

declared

Value

(Rs.)

Private

marks

if any

Weight

Rate

(Rs.)

Total

Freight

(Rs.)

Freight

Remarks

Actual

Kgs.

Charged

Kgs.

Paid

Pay

Name and Signature of the Manager/Booking Clerk

Name and stamp of the Transport Company/Booking Agency

143

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 33

[See Rule 41]

DELIVERY NOTE

Serial No: _________________________ Dated (dd/mm/yy)

Consignor's / Owner' name:

Consignor's / Owner's complete address:

Consignor's / Owners' TIN:

Consignee's name:

Consignee's complete address:

Consignee's Registration Certificate No. under:

- Lakshadweep Value Added Tax Regulation, 2022

Carrier's name:

Carrier's complete address:

Vehicle Number in which goods are being carried:

Destination of goods: ____________________________

Number of

Packing

Method of

Packing

Description

of goods

Quantity

Value (Rs.)

Name and Signature of the consignor's authorized signatory

Name and stamp of the consignor

Date:

Place:

144

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 34

[See Rule 41]

Export Declaration

Book No.________

COUNTER-FOIL

(To be retained by the consignor for record)

Form Serial No.__________

To be used by a dealer registered under the Lakshadweep Value Added Tax Regulation 2022

for consigning goods from Lakshadweep

(To be filled in by the consignor)

Particulars of Consignee

1. Full Name of Consignee

(For individuals, provide in order of

first name, middle name, surname)

Building Name/ Number

Area/ Road

City

District

State

Pin Code

Telephone Number

2. Address of Consignee

3. Registration No. of Consignee*

*VAT Registration No.

Particulars of Goods

Sl.No.

Name of Goods

Quantity

(no. of packets)

Weight

(in quintals)

Value (Rs.)

Nature of transaction Tick one

Sale Other (pls specify) ____________________

Cash Memo / Invoice / Deliver Note No.

Date (dd/mm/yyyy)

/ 2 0

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THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Particulars of Consignor

l. Full Name of Consignor

(For individuals, provide in order of first

name, middle name, surname)

2. Address of Consignor

Building Name/

Number

Area/ Road

Locality/

Market

Pin Code

3. Registration No. of Consignor

Date of declaration (dd/mm/yyyy)

Consignor’s Stamp

146

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTLVAT 34

[See Rule 41]

Export Declaration

Book No. ______________

Form Serial No. _________

ORIGINAL / DUPLICATE

(Original-To be submitted by the person carrying goods with the check post authorities at the

time of Exit out of Lakshadweep)

(Duplicate-To be subsequently submitted with the value added tax authorities at the time of

issuance of fresh forms along with the utilizations details of the forms got issued earlier)

To be used by a dealer registered under Lakshadweep Value Added Tax Rules, 2022 for

consigning goods from Lakshadweep

(To be filled in by the consignor)

Particulars of Consignee

1. Full Name of Consignee

(For individuals, provide in order of

first name, middle name, surname)

Building Name/ Number

Area/ Road

City

District

State

Pin Code

Telephone Number

2. Address of Consignee

3. Registration No. of Consignee*

*VAT Registration No.

Particulars of Goods

Sl.No.

Name of Goods

Quantity (no.

of packets)

Weight (in

quintals)

Value (Rs.)

Nature of transaction Tick one

Sale Other (pls specify) __________________________

Cash Memo / Invoice / Deliver Note No.

Date (dd/mm/yyyy)

/ 2 0

147

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Particulars of Consignor

l. Full Name of Consignor

(For individuals, provide in order of first

name, middle name, surname)

2. Address of Consignor

Building Name/

Number

Area/ Road

Locality/

Market

Pin Code

3. Registration No. of Consignor

Date of declaration (dd/mm/yyyy)

148

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

To be filled in by the transporter

1. Registration No. of Goods Carrier:

2. Date and Time of dispatch: Date: Time:

3. Name of transporter:

4. Address of transporter:

5. Signature and Stamp of transporter:

Transporter's Stamp

149

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 35

[See Rule 41]

Import Declaration

Book No ____________

Form Serial No. _________________

COUNTER-FOIL

(To be retained by the importer for record)

To be used by a dealer registered under Lakshadweep Value Added Tax Rules, 2022 for import

of goods into Lakshadweep Islands

To be filled in by the importing dealer and sent to consignor for dispatch of goods

1. Full name of consignor

(For individuals provide in

order of first name, Middle

Name, Surname)

2. Address of Consignor

Building Name / Number

Area / Road/ City

District

State

Pin Code

Telephone Number

3. Registration

Number

of Consignor*

*VAT Registration No.

Nature of transaction Tick one Purchase Other (Pls specify) --------------------------------

Signature of Consignee (importing dealer)

1. Full name of

2. Address of Consignee Building Name / Number

Area / Road

Locality/ Market

Pin Code

3. Registration Number

of Consignee

Date of declaration

To be filled in by the importing dealer upon receipt of goods

150

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Particulars of Goods

Sl.

No.

Description of Goods

Quantity

( No of packet)

Weight

(in quintals)

Value (Rs.)

Cash Memo/Invoice/Deliver Note No

Date (dd/mm/yyyy)

Name of the Transporter: ____________________________________

G/R Number: ___________________________ Date: (mm/dd/yy) _______________

Date of receipt of goods (mm/dd/yy) ___________________________

Signature of Consignee (importing dealer) ____________________________

Date (mm/dd/yy) __________________________________________ Consignee’s Stamp

151

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 35

[See Rule 41]

Import Declaration

Book No. ___________

Form Serial No. _________

ORIGINAL/ DUPLICATE

(Original- To be submitted by the person carrying goods with the check post authorities at the time

of exit out of Lakshadweep Island)

(Duplicate- To be subsequently submitted with the value added tax authorities at the time of

issuance of fresh forms along with the utilizations details of the forms got issued earlier)

To be used by a dealer registered under Lakshadweep Value Added Tax Rule, 2022 for import of

goods into Lakshadweep Islands

To be filled in by importing dealer and sent to consignor for dispatch of goods

1.Full Name of Consignor

(For individuals, provide in order

of first name, middle name,

surname)

2. Address of Consignor

Building Name/ Number

Area / Road

City

District

Sate

Pin Code

Telephone Number

3.Registration No. of Consignor*

*VAT Registration No.

Nature of transaction (Tick one) Purchase Other (pls specify)

Signature of Consignee (importing dealer) Consignee’s Stamp

To be filled in by the exporting dealer upon dispatch of goods

1.Full Name of Consignee

(For individuals, provide in order

of first name, middle name,

surname)

2. Address of Consignee

Building Name/ Number

Area / Road

152

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

Locality/ Market

Pin Code

3.Registration No. of Consignee

Date of declaration (dd/mm/yyyy)

Particulars of goods

Sl.No

Description of goods

Quantity

(No.of packets)

Weight

(in quintal)

Value (Rs.)

Cash Memo / Invoice / Deliver Note No

Date (dd/mm/yy)

/ 2 0

Name of Transporter: _____________________________________ Consignor’s

Stamp

Date of dispatch of goods (mm/dd/yy) ___________________________

Signature of Consignor (Exporting dealer) ____________________________

Date (mm/dd/yy) _____________________________________

To be filled in by the transporter

1. Registration No. of Goods Carrier: _________________________

2. Date and Time of Dispatch: Date _________________ Time ___________________

3. G/R Number __________ Date: (mm/dd/yy) _______________________

4. Name of Transporter _________________________________ Transporter’s

Stamp

5. Address of transporter: _________________________________

6. Signature and Stamp of transporter: ____________________________

153

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT - 35B

[See Rule 41]

Account of Declaration forms UTL VAT 34 / UTL VAT 35

For the period __________________ to _______________

1. Form UTL VAT 34

Date of issue

(mm/dd/yy)

Sl. No.

Issued

Name & Address

of the person to

whom issued

Description of

goods in

respect of

which issued

Value of

goods

(Rs)

Retail

Invoice

No.

2. Form UTL VAT 35

Date of issue

(mm/dd/yy)

Sl. No.

Issued

Name & Address

of the person to

whom issued

Description of

goods in

respect of

which issued

Value of

goods

(Rs)

Seller’s

Retail

Invoice

No.

3. Forms utilization summary

4. Verification: I/We ---------------------------------------------------------- hereby solemnly affirm and

declare that the information given here in above is true and correct to the best of my/ our

knowledge and nothing has been concealed there from.

Signature of Authorized Signatory

Full Name (first name, middle name, and surname)

Designation

Place Date (mm/dd/yy): / / 20

Form 34

Form 35

Unused forms at the beginning of the period

+ Received form Value added Tax department during the period

Issue during the period (as per details provided above)

= Surrendered to Value added Tax department during the period

Closing balance of forms carried to next period

154

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 35 A

[See Rule 41]

Goods Transit Slip

(To be used if the goods are merely transiting through Lakshadweep Island)

To be presented at entry check post / barrier in Duplicate

In respect of goods specified below and carried into Lakshadweep Islands, it is certified as

follows:

1. Particulars of Goods

Sl.

Description of goods

Quantity (no. of

packets)

Weight (in

quintal)

Value (Rs.)

2. Particulars of owner / seller / consignor of the goods on whose behalf the goods have

been consigned

1.Full Name (For individuals,

provide in order of first name,

middle name, surname)

2. Address

Building Name/ No.

Area / Road

City

Sate

Pin Code

3.Registration No.*

*under VAT Rue, 2022

3. Particulars of consignee / buyer to whom goods have been consigned

1.Full Name (For individuals,

provide in order of first name,

middle name, surname)

2. Address

Building Name/ No.

Area / Road

Locality / Market

Pin Code

3.Registration No.*

*under VAT Rue, 2022

155

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

4. Particulars of transporter through whom the goods have been consigned

A. Particulars of Booking Office

1.Full Name (For individuals,

provide in order of first name,

middle name, surname)

2. Address

Building Name/ No.

Area / Road

City

Pin Code

B. Particulars of Delivery Office

1.Full Name (For individuals,

provide in order of first name,

middle name, surname)

2. Address

Building Name/ No.

Area / Road

City

Pin Code

C. Particulars of person driving the goods vehicle

1.Full Name (For individuals,

provide in order of first name,

middle name, surname)

2. Driving License No.

D. Registration No. under the Motor Vehicle Act or other description of the goods are

carried

5. Goods move from ___________________ to ____________________(destination)

Signature of the owner/ person in charge of goods vehicle

Filed under sub-section (2A) of section 61 of the Lakshadweep Value Added Tax Act, 2022,

before officer in charge of check post.

At _________________ (Place) on ____________________ (dated) at ______________ (time)

Transporter’s

Stamp Signature of the owner/ person in charge of goods vehicle

156

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

TRANSIT SLIP

Certified that the goods referred to above have been checked and cleared for carriage through

Lakshadweep Islands provided that they are carried out of Lakshadweep Islands before---------------

---- (time) on ----------------- (date) and that this transit slip is surrendered to the officer in charge of

the check post at -----------------------

Signature and seal of the officer in charge of check post at ---------------------

157

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 36

[See Rule 42]

UNDERTAKING CUM INDEMNITY BY PURCHASING DEALER FOR OBTAINING

DUPLICATE TAX INVOICE

This indenture made the…………..day of ………….between

and so on, carrying on business as proprietor/in partnership under the style registered under the

UT of Lakshadweep Value Added Tax Rules, 2022 bearing Registration Certificate no and referred

to as the firm/company which expression shall, where context admits, be deemed to include his/

her /their/legal heir/executor/administrator/representative in the business under the name or

any other style or (name) of the one part and the Commissioner, Value Added Tax Department of

the other part.

And whereas Tax invoice no.________ to blank/duly filled up, issued by / belonging to has been

lost/destroyed while in transit/in custody of the purchasing selling dealer.

And, therefore, in the event of any loss, by way of tax or otherwise, arising from

fraud/misuse/incorrect statement of the Tax invoice so lost/ destroyed, I/We (each of us

severally) irrevocably and for all times bind my/our heirs/executor/administrator/representative

firmly for payment of such amount which the Commissioner, Value Added Tax Department or any

other prescribed authority may direct.

Place………………………………………… Name…………………………………………….

Date…………………………………………. Status……………………………………………

Witness

158

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 37

[See Rule 44]

Reference No<< Reference Number>>

<<Date>>

To,

(Name of the dealer)

(Address of the dealer)

(Registration Number /TIN of the dealer

Notice for Audit of Business Affairs

Whereas I am satisfied that an audit of your business affairs as an dealer is required to be

undertaken for the period to you are hereby directed to attend at (place) on (date and time) and

produce/cause to be produced the books of accounts and all evidence on which you rely in

support of returns filed by you (including tax invoices, if any) and in addition produce or cause to

be produced the following documents:

Please take note that in the event of your failure to comply with this notice; the audit of the

business affairs for the instant period would be made to the best of my judgment, without any

further notice.

(Signature)

(Designation)

(Place)

(Date)

Department of Trade and Taxes

Note: Please quote your Registration No. /TIN while communicating with the Lakshadweep VAT

Department in this matter or in any other matter whatsoever.

159

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 38

[See Rule 50]

Objection Form under Lakshadweep Value Added Tax Rules, 2022

The

1. Registration Number

2. Full Name of the Dealer

3. Address

4. Contact Telephone Number(s)

5. Nature of objection Please attach copy of Assessment,

Order or decision objected against

6. Tax period to which the objection pertains

7. Date of issue of Assessment, order or decision

Objected against (dd/mm/yyyy)

_ _ /_ _ /_ _____

8. Date of service of Assessment , order or decision

Objected against (dd/mm/yyyy)

_ _ / _ _/ _ ______

9. Is the objection filed within time prescribe Yes No

(Please tick)

10. If the objection is not filed within time, attach Form DVAT

11. Is the objection against an assessment

Yes No

12. If yes, then specify the amount of assessment

13. Specify the amount of said assessment that is not disputed

(Please attach proof of payment of said amount)

14. Specify the amount of said assessment that is

Objected Against

Taxable

Turnover (Rs.)

Tax ( Rs)

(i)

Interest

(Rs) (ii)

Penalty

(Rs) (iii)

Total(Rs.)

(i+ii+iii)

As assessed

admitted

by appellant

Amount

dispute

A-B

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THE LAKSHADWEEP GAZETTE EXTRAORDINARY

15. Do you want a hearing?

Yes No

16. Please state fully and in detail the grounds on which you are objecting. This must be done even

if you have requested for a hearing.

Attach additional sheet(s) in case you are not able to provide all details in this space Attach all

documents/ evidence that you want to be considered regarding your objection

17. Please annex the list of enclosures

18. Verification

I/ We ------------------------------------------------------- hereby solemnly affirm and declare that the

information given in this form and its attachments (if any) is true and correct to the best of my/our

knowledge and belief and nothing has been concealed there from.

Authorized Signatory

Name

Designation

Place

Date

161

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 38A

[See Rule 55A]

MEMO OF APPEAL TO TRIBUNAL

Part I Index of Documents

Serial No__________Description of the documents_______Page No

Part II Memo of Appeal

1. Name of the Dealer

2. Constitution of Business Organization (sole proprietor/ partnership/ Pvt. Ltd. Co./ Public

Ltd. Co/Corporation / Govt. Company etc.)

3. Name of person signing the appeal and his status in the organization

4. Address of the Place of Business

5. Address for communication to the appellant along with telephone nos, if any

6. No. & Date of order appealed against

7. Name & designation of the VAT authority passing the order appealed against

8. Section of UTL VAT Regulation under which order appealed against has been made

9. Date of service of the order appealed against

10. Is the appeal being filed within period of limitation

Yes No

11. If the appeal is not within period of limitation, whether an application for condonation of

delay extension of limitation under section 77 appended? Yes

12. (a) In case of appeal against a decision on objection on objection under section 74 to an

assessment

Grounds in brief

taken

the

objection u/s 74

Amounts of tax/ interest/ penalty/ other liabilities in r/o which relief

Claimed in the objection Denied by the decision on the objection

Tax Interest Penalty other Total Tax Interest Penalty Other Total

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THE LAKSHADWEEP GAZETTE EXTRAORDINARY

(b) In case of appeal against a decision on objection under section 74 to an order or decision

other than an assessment of tax/ interest/penalty

Grounds in brief taken in the

objection u/s 74

Brief description of the relief claimed in the objection

which has been denied

section 84(5) or notifying a ruling on any question under section 85(1) or a withdrawal or

qualification to an earlier ruling under section 85(5).

Brief statement of the determination or ruling proposed as appropriate by the appellant.

13. A precise statement of facts which led to the grievance of the appellant, including statement

relating to the compliance with the relevant provisions of law by the appellant, is enclosed.

14. Grounds of appeal urged by the applellant against the order appealed against are also

enclosed.

15. Copies of documents referred to in the Index are enclosed.

16. The following relief is prayed for:-

Place:

Signature

Date:

Name of the person

Signing the

Memo of Appeal

Status of the Signatory relating to

The appellant business

Organization (Prop/Partner/

Director/ Authorized Signatory &

Others)

Verification

The appellant above named does hereby declare that the facts stated in this Memo of

Appeal and the statements of facts enclosed are true to the best of his knowledge and belief.

163

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 38B

[See Rule 34B]

Application for rectification under section 74

………………………………

Subject: Application for rectification under section 74

Sir,

I/We, the undersigned, hereby apply for rectification of the order as per the details given

below:-

1. Name and address of the dealer: ………………………………..

2. TIN

………………………………..

3. Order No. and date

………………………………..

4. The amount in dispute, if any

………………………………..

5. Brief narration of the grounds

on which is sought*

………………………………..

I/ We, request you to consider the above mentioned facts and pass the necessary rectification

order and also grant a stay for the recovery of the amount equal to the quantum of relief sought.

Yours Faithfully,

Date

Signature…………………………..

Place

Name………………………………..

Designation & Status………………………………

*Annex a separate page, of necessary

164

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 38 C

[See Rule 34B]

Application for review under section 74

………………………………

Subject: Application for review under sub-section (5) of section 74

Sir,

I/We, the undersigned, hereby apply for review of the order as per the details given below:-

1. Name and address of the dealer: ………………………………..

2. TIN

………………………………..

3. Order No. and date

………………………………..

4. Order passed by ………………………………..

5. The amount in dispute, if any

………………………………..

6. Brief narration of the grounds

on which the review is sought*

………………………………..

165

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 39

[See Rule 50]

APPLICATION FOR CONDONATION OF DELAY UNDER LAKSHADWEEP VALUE ADDED

TAX RULES, 2022

To__________________

The

1. Registration Number/ TIN

2. Full Name of Dealer

3. Address

4. Number of days by which the objection is late beyond the prescribed time period

5. Please state fully and in detail the reasons for delay.

Attach additional, sheet(s) in case you are not able to provide all details in this space Attach all

documents/ evidence that you want considered regarding your reasons for delay

6. Please annex the list of enclosures

7. Verification

I/We ……………………………………… hereby solemnly affirm and declare that the

information given in this form and its attachments ( If any ) is true and correct to the best of my

/our knowledge and belief and nothing has been concealed there from.

Authorised Signatory

Name

Designation/Status

Place

Date

166

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT-40

[See Rule 53]

Decision of the Commissioner in respect of an objection

Before the objection Hearing Authority

Objection Number

Date of filling of objection

1. Name of person making the objection

2. Registration Number

3. Address

4. Period to which objection relates

5. Amount in dispute(Rs.)

6. Name of authorized representative of person making the objection

ORDER

Signature:

Name:

Designation:

Seal

Date:

Lakshadweep Value Added Tax

Department

________________Name of Person making the objection

________________Address for service of notice

167

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT-41

[See Rule 54]

Notice of delay in deciding an objection

__________________

Dear Sir/ Madam,

Sub: Delay in deciding objection within time specified in section 74(7) of Lakshadweep

Value Added Tax Regulation, 2022.

This is with reference to objection No. ___________dated __________filed by the undersigned (copy

enclosed) with you for the tax period << specify the tax period>>. We have not yet receive any

communication / order / in decision in respect of the instant objection, although the time period

specified in section 74(7) of Lakshadweep Value Added Tax Regulation, 2022 has elapsed on

(date)__________

We thus respect you to kindly consider the matter and communicate the decision of the instant

objection to us within a period of 15 days from the date of receipt of this notice.

(Name of the dealer)

(Address of the dealer)

(Registration No.)

168

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 42

[See Rule 56]

Application for Determination of Specific Question under Lakshadweep Value Added Tax

Rules, 2022

19. Registration Number:

20. Full Name of the Business:

21. Address for service of notice:

22. Contact Telephone Number(s):

23. Has Commissioner commenced your audit? Yes

Please refer section 59 of the Lakshadweep

Value Added Tax Regulation 2022

24. Has the question arisen from any order passed Yes

Under Lakshadweep Value Added Tax

Rules 2022

25. Type of questions

Please refer Sub section 4 of Section 84 of the

Lakshadweep Value Added Tax Regulation 2022

26. Question being asked for determination

27. Has the transaction relating to the application taken place? Yes No

28. If yes, then specify the tax period that the transaction relates to

_ _ / _ _ / _ _ _ _ to

_ _ / _ _ /_ _ _ _

(dd/mm/yyyy)

29. If no, then specify when you propose to conduct the transaction

_ _ / _ _ / _ _ _ _ to

_ _ / _ _ /_ _ _ _

(dd/mm/yyyy)

30. Names of the parties that are actively involved in the transaction

31. Reasons for undertaking transaction

32. Please provide details of all activities that are being undertaken as part of the transaction

Attach additional sheet (s) in case you are not able to provide all details in this space

33. Which are the sections of the Lakshadweep Value Added Tax Act 2022 that you are seeking to

cover in this determination?

Attach additional sheet (s) in case you are not able to provide all details in this space

34. Have you submitted your return for the tax period to which the

Application applies?

Yes

169

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

35. If yes, then specify the amount to which your application relates

36. Has the said amount been included while computing the return for

said tax period?

Yes

37. Have you previously sought advice from the Commissioner on any

question or issues similar to those sought in this application?

Yes

38. If yes, then give details of the determination received

Attach additional sheet (s) in case you are not able to provide all details in this space

39. Please explain your question in detail

Attach additional sheet (s) in case you are not able to provide all details in this space

Attach statement of facts, all document relating to the transaction and legal opinion with

respect to the question

40. Please provide a draft determination on the question

Attach additional sheet(s) in case you are not able to provide all details in this space

41. Verification

I/ We ------------------------------------------------------- hereby solemnly affirm and declare that the

information given here in above is true and correct to the best of my/ our knowledge and belief

and nothing has been concealed therefrom,

Signatory of Authorised Signatory __________________________________

Full Name (first name, middle , Surname)____________________________

Designation

_________________________________________

Place

Date

170

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT 43

[See Rule 41]

Application for Obtaining Form UTLVAT 34 or UTLVAT 35

The Commissioner

Department of Value Added Tax

Lakshadweep

1. Name of the Dealer:

2. Address of the Dealer:

3. Registration Number:

4. Central Sales Tax Registration Number:

5. Whether returns filed upto date:

6. Arrears if any: (Year wise)_____________

7. Numbers of forms last issued Form UTLVAT 34

Form UTLVAT 35

8. Date of last issue (mm/dd/yyyy)

9. Balance unused forms in hand

10. Details of Enclosures:

*Account of declaration forms in Form UTLVAT 35 B

11. Numbers of forms applied for Form UTLVAT 34

Form UTLVAT 35

The forms may please be delivered to our counsel (name)……………………………who is duty

authorized to collect the forms on my behalf.

12. Verification

I/ We _______________ hereby solemnly affirm and declare that the information given here in

above is true and correct to the best of my/ our knowledge and belief and nothing has been

concealed therefrom,

Signatory of Authorised Signatory __________________________________

Full Name (first name, middle , Surname)____________________________

Designation

_________________________________________

Place

Date

171

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UINION TERRITORY OF LAKSHADWEEP

Form UTL VAT 44

[See Rule 41]

Receipt for security deposited under sub-section (5) of section 61 of Lakshadweep Value Added

Tax Regulation, 2022

Counterfoil/Original

No………………

Received from…………………………………………………………………………………….. (Name

and address of the person from whom security required u/s 61(5) of Lakshadweep Value Added

Tax Regulation, 2022) a sum of Rs…….................... (Rupees ………….....................……………………)

being security under Rule 41 of Lakshadweep Value Added Tax Rule, 2022 required to be

furnished.

(Signature)

(Designation)

(Place)

(Date)

Department of Value Added Tax

172

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT- 45

[See Rule 61]

Certificate of Enrolment as a Value Added Tax Practitioner

This

certify

that

the

name

....................................................................

son

........................................................resident of .......................................................... has been enrolled in

the list of Value Added Tax Practitioners maintained in my office sub-rule (5) of rule 61 of

Lakshadweep Value Added Tax Rules, 2022.

His enrolment No. is ............................................

Date

Commissioner`s signature

SEAL

173

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT- 46

[See Rule 62]

Grant of Authority by the Commissioner

The Commissioner of Value Added Tax, Lakshadweep Island do hereby appoint the following

officials holding the designation, mentioned against their name for carrying out audit, investigation

and enforcement functions under Lakshadweep Value Added Tax Regulation, 2022 and Rules 2022.

S.No.

Name

Designation

This authority would be valid for the period from .................... to ....................... (not exceeding three

years).

Seal of authority

Signature

Name

Date

Designation

174

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT- 47

[See Rule 16]

Declaration of Permanente Account Number under section 95

I/We ....................................................................... undersigned in the business and liable to pay the tax

under Lakshadweep Value Added Tax Regulation, 2022, do hereby declare our Permanent Account

Number (PAN) under Income Tax Regulation, 1961 for the purpose of the said Act. The details are

as under:-

(1) TIN

(2) Name of the Applicant …………………………………………………………………………

(3) Name and Style of Business ……………………………………………………………………

(4) Name and style of business at any ………………………………………………… other place in

the U.T. of Lakshadweep Islands……………………………………………………

(5) Whether Permanent Account Number obtained or applied

Obtained Applied for ( Please tick the appropriate Box)

(6) If Permanent Account Number as per Income- tax Regulation, 1961 has been obtained, then

please state the number.

(6) I/We __________________________________________________hereby solemnly affirm and

declare that the information given hereinabove is true and correct to the best of my/our

knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Full Name (first name, middle, surname)

Designation

Place

Date

* The declaration shall be signed by a person competent to sign the returns under section 29.

175

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

UNION TERRITORY OF LAKSHADWEEP

Form UTL VAT- 50

[See Rule 62 of Lakshadweep Value Added Tax Rules, 2022]

Grant of Authority by the Commissioner

The Commissioner of Value Added Tax, Lakshadweep Islands do hereby appoint the following

officials holding the designation, mentioned against their name for carrying out audit, investigation

and enforcement functions under Lakshadweep Islands Value Added Tax Regulation and Rules:

S.No.

Name

Designation

This authority would be valid for the period from .......................... to ....................... (not exceeding

three years).

Seal of authority

Signature

Name

Date

Designation