Haryana General Sales Tax Rules, 1975



w w w . L a w y e r S e r v i c e s . i n

Section
Section Title
  1 Short title View Judgments
  2 Definitions View Judgments
  3 Superintendence And Control Sections 3 And 64(2)(AJ) View Judgments
  4 Jurisdiction View Judgments
  5 Delegation of Power View Judgments
  6 Delegation of Routine Duties View Judgments
  7 Transfer of Cases View Judgments
  8 Salary, Allowances and Other Conditions of Service of Member of Tribunal View Judgments
  9 Award of Costs by Tribunal View Judgments
  10 Taxable Quantum View Judgments
  11 Procedure For Registration View Judgments
  12 Procedure For Amendment View Judgments
  13 Procedure of the Renewal View Judgments
  14 Procedure For Cancellation View Judgments
  15 Surrender of Registration Certificate View Judgments
  16 Declaration of Place of Business by Dealers View Judgments
  17 Payment of Tax and Submission of Returns View Judgments
  17A Deferment of Payment of Tax by Eligible Industrial Units View Judgments
  17B Definitions View Judgments
  17C Disentitlement of Deferment View Judgments
  17D Procedure for Obtaining Eligibility Certificate and First Voucher View Judgments
  17E Procedure for Grant of Subsequent Annual Voucher View Judgments
  17F Procedure For Execution of Agreement/Mortgage Deed and Issue of Eligibility Certificate View Judgments
  17G Certain Conditions for Continuation of Entitlement Certificate View Judgments
  17H Cancellation of Entitlement Certificate View Judgments
  17-I No Right to Claim Deferment View Judgments
  17J Admissibility of Deferment of Tax in Respect of Units Established Prior to the Coming Into Force of these Rules View Judgments
  17K Filing of Returns View Judgments
  17L Provisions For Monitoring and Review of the Fixed Capital Investment and Production Activities of the Eligible Unit View Judgments
  17M Mode of Payment of Deferred Amount View Judgments
  17N Provision Relating to Penalty and Interest Not to Apply for the Period of Deferment of Tax View Judgments
  17-O Assessment View Judgments
  17P Maintenance of Record View Judgments
  17Q New Industrial Unit to be a Separate Entity View Judgments
  17R Non-Availability of Facility of Deferred Payment View Judgments
  18 Monthly Returns View Judgments
  19 Return Period of Monthly Returns View Judgments
  20 Authentication of Returns View Judgments
  21 . Form of Declaration View Judgments
  21A Furnishing of Declaration View Judgments
  21B Form of Declaration View Judgments
  21C Forms of Declaration and Certificate View Judgments
  21D Omitted View Judgments
  21E Overriding Effect of Rules 21, 21B, 21C And 39B View Judgments
  22 Maintenance of Forms Issued or Authenticated by Assessing Authority View Judgments
  23 Computation of Taxable Turnover View Judgments
  24 Deductions of Gross Turnover View Judgments
  25 Furnishing of List Containing Particulars of Sale View Judgments
  26 Assessment View Judgments
  27 Imposition of Penalty View Judgments
  28 Rectification of Clerical and Arithmetical Mistakes View Judgments
  28A Class of Industries, Period and Other Conditions for Exemption/Deferment From Payment of Tax [1] View Judgments
  28B Class Of Industries, Period And Other Conditions For Exemption/ Deferment From Payment Of Tax - Sections 13-B And 25-A View Judgments
  28C Tax Concessions, Class Of Industries, Period And Other Conditions. Sections 25A and 13B View Judgments
  29 Liability to Pay Tax and Other Dues View Judgments
  30 Payment of Tax and Other Dues View Judgments
  30A Payment of Advance Tax View Judgments
  31 Maintenance of Collection Register View Judgments
  32 Maintenance of Demand and Collection Register View Judgments
  33 Reconciliation of Payment View Judgments
  34 Service Of Notice For Payment of Tax View Judgments
  35 Refund View Judgments
  36 Determination of Amount of Refund View Judgments
  37 Refund Adjustment Order View Judgments
  38 Order Sanctioning Interest on Delayed Refunds View Judgments
  39 Entries of Particulars of Applications For Refunds View Judgments
  39A Lump Sum in Lieu of Sales Tax by Way of Composition View Judgments
  39B Exercise of Option View Judgments
  39C Lump Sum Payment of Tax by Tent Dealers View Judgments
  39D Lump Sum Payment of Tax by Small Dealers View Judgments
  39E Lump Sum Payment of Tax by Lottery Dealers View Judgments
  40 Nature of Accounts to be Maintained by Dealers and Licensees View Judgments
  41 Cash Memorandum, Bill Of Sale Or Delivery Note, Sections 35 And 37 View Judgments
  42 Authentication of Account Books View Judgments
  43 Challan Section 37(2) View Judgments
  44 Declaration in Form ST-39 View Judgments
  45 Declaration in Form ST 38 View Judgments
  45A Charges For Keeping Goods On Supardari View Judgments
  46 Unloading Of Goods View Judgments
  47 Public Auction View Judgments
  48 Licensing of Clearing and Forwarding Agent, Etc View Judgments
  49 Amendment of Licence View Judgments
  50 Change of Place of Business View Judgments
  51 Loss of Licence View Judgments
  52 Cancellation of Licence View Judgments
  53 Furnishing of Information by Clearing and Forwarding Agents View Judgments
  54 Record to be Maintained by the Carrier View Judgments
  54A Omitted View Judgments
  55 Appeal View Judgments
  56 Hearing View Judgments
  58 Communication Of Order Passed In Appeal View Judgments
  59 Application Of Review View Judgments
  60 Communication Of Order Passed In Revision Or Review View Judgments
  61 Furnishing Of Security View Judgments
  62 Power To Extend Time View Judgments
  63 Business Owned By Persons Under Disability View Judgments
  64 Business Forming Part Of Estate Under The Control Of Court View Judgments
  65 Dealers to Exhibit Name Boards View Judgments
  66 Supply of Copy of Orders View Judgments
  67 Fee View Judgments
  68 Assessment Record - Inspection Thereof View Judgments
  69 Service Of Notice View Judgments
  70 Summons View Judgments
  71 Form Of Certificate View Judgments
  72 Repeal View Judgments
  SCHEDULE I
  SCHEDULE II
  SCHEDULE III
  SCHEDULE IV