SELF ASSESSMENT SCHEME
P.S. (Now Limit increased to Rs. 1 Crore)
Notification The 31st December,1999.
No.G.S.R.112/HA-20/73/S.28C/99-In excercise of the powers conferred by section 28C of the Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) and all other powers enabling me in this behalf, I Raj Kumar, Prohibition, Excise and Taxation Commissioner, Haryana, after approval of the Government, hereby formulate and notify the following Self Assessment Scheme, namely:-
This Scheme may be called "Self-Assessment Scheme".
It shall come into force with effect from Ist day of January, 2000 and shall also apply to all the assessment cases pending as on that date.
For the purposes of this Scheme, unless the ontext otherwise requires,-
`Act' means the Haryana General Sales Tax Act, 1973;
`Central Act' means the Central Sales Tax Act, 1956;
`kaccha arahtia' means a registered dealer who in consideration of commission offers his services to sell agricultural produce listed in Table A appended to this scheme;
`registered dealer' mean a dealer registered under the Act or under the Central Act;
`relevant year' means the relevant Financial Year;
`tax free goods' mean the goods covered under Shedule 'B' appended to the Act subject to the conditions and restrictions mentioned against each entry;
`tax paid goods' mean the goods on which tax has been paid to the State at the stage of first sale or first purchase in the State of Haryana;
`turnover' means sale price received or receivable for goods sold, supplied or distributed and includes the value of goods consigned or transferred outside the State of Haryana and the charges received or receivable for job work;
`voluntary tax' means tax admitted to be due according to the sales tax returns filed by a dealer and paid by him voluntarily; and
The expressions and terms,if any, appearing in this Scheme not defined herein, shall, unless the context otherwise requires, carry the same meaning as assigned to them under the Act and rules framed thereunder.
The Scheme shall cover the self assessment case or of cases of all registered dealers having turnover upto Rs. 50 lacs in the relevant year provided that the self assessment case or cases for any relevant year after 1998-1999 will be covered under the scheme if the tax paid by the assessee in the relevant year is more than 8% compared to the immediately preceding year. The limit of Rs. 50 lacs or stipulation of 8% increase in tax shall not apply to
a kacha arhatia or a registered dealer who has dealt in tax-free and/or tax-paid goods only; or
a registered dealer who has dealt in goods leviable to tax at the stage of last sale or purchase and all sales have been made to registered dealer within the State without charging tax during the relevant year.
The following registered dealers shall not be covered under the Scheme:-
a dealer who has failed to file the sales tax return(s) or has failed to pay the full amount of voluntary tax. However, for the relevant year upto 1998-1999, a dealer shall continue to be covered under the Scheme even if he has filed the return(s) late, provided he pays interest at the rate of 2% per month from the date prescribed for filing of return(s) to the date of payment of tax due according to the return(s) and Rs.5 per day for the period of default in filing the return(s) within 60 days of the commencement of the Scheme;
a dealer availing tax incentive of exemption from payment of tax or deferment of payment of tax under section 13, 13A, 13B or 25A of the Act;
a dealer who after having availed of the benefits mentioned in sub-clause (ii) is under an obligation to continue its production at a level and for a period prescribed under the concerned tax incentive scheme; and
a dealer who has claimed a refund of tax according to returns filed for the relevant year. (2) The Commissioner shall be competent to take up cases for scrutiny subject to the limit of 10% of the total number of cases of self-assessment in the relevant year in each taxation district and in cases so taken up for scrutiny the provisions relating to self assessment shall not be applicable.
A dealer covered under the Scheme shall, in order to avail of the benefit of the Scheme in respect of assessment for any relevant year upto 1998-1999 within 60 days of the commencement of the Scheme and in respect of assessment for any other year within 60 days of the last day prescribed for filing of the sales tax return(s) for the period ended at the last day of the year, send to the appropriate assessing authority-
statutory lists of purchase, sale, import and export of goods if not appended with the sales tax returns filed in respect of the relevant year;
a copy of final accounts for the relevant year duly certified and audited by a Chartered Accountant alongwith his audit note in case the dealer is a body incorporated under the Indian Companies Act, 1956 or the Registration of Societies Act, 1860, and a copy of manufacturing/trading account for the relevant year in other case, with a statement reconciling the difference, if any, between such accounts and the turnover reported in the returns verified in the following manner- "I, ______________ son/daughter of Shri________________ hereby declare that the above statement of accounts for the year ended at___________________in respect of M/s_______________________________ is true and correct and is based on the regular books of account maintained by it and nothing has been concealed therein. Date Signature of the dealer and address Place (only partner or proprietor in case of partnership, proprietorship or concern and an authorised signatory in case of a company or a Co-operative Society)
Acknowledgement of self assessment
On receipt of the statements mentioned in clause 4, the appropriate assessing authority will issue an acknowledgement to the dealer in form S.A.S.1 for the relevant year. Such a dealer shall, subject to arithmetical computation of tax liability according to the returns, be deemed to have been assessed to tax for the relevant year under the Scheme except when his case comes under the Scrutiny.
Miscellaneous provisions
The cases of assessment fixed before an assessing authority but not finalised before the commencement of this Scheme, if otherwise eligible under clause 3, shall also be covered under the Scheme.
The returns relating to any relevant year will be examined by the appropriate assessing authority with a view to checking the computation of turnover and tax only. In case of any deficiency in payment of tax exceeding ten rupees, the same shall be recoverable from the dealer covered under the Scheme by issue of demand notice accompanied with an explanatory note showing clearly the computation of tax liability. The dealer may challenge the same by making an application for rectification to the assessing authority within six months of the communication.
The provisions of this Scheme shall not affect the applicability of sections 31 and 40 of the Act or sub- section(2) of section 9 of the Central Act read with sections 31 and 40 of the Act.
For the smooth implementation of this Scheme and within the parameters of the same, the Commissioner may, from time to time, issue directions/instructions to the Officers, who have been appointed under sub- section (1) of section 3 of the Act to assist him.
FORM S.A.S.1
(see clause 5)
Acknowledgement of Self Assessment
Received from M/s_________________________ holding Registration Certificate Number___________the statements mentioned in clause 4 of the Scheme for the relevant year__________, disclosing -
Gross turnover Rs.________________________
Taxable turnover Rs. _____________________
Tax payable Rs.___________________________
Tax verified as paid Rs.__________________
Due, if any, Rs.__________________________
Place: Seal of Signature of Assessing Authority
the Office Full Name .....................
Date: (in Block letters)
Designation....................
Taxation District.............
(See clause 2(iii))
- Wheat (Kanak)
- Barley (Jau)
- Maize(Makki)
- Great Millet (Jawar)
- Spiked Millet(Bajra)
- Paddy (Dhan)
- Gram and Kabli Gram(Chane Kale and Safaid)
- Green Gram(Mung)
- Gram (Mash)
- Phaseolus aconitifolius (Moth)
- Lentil (Massur)
- Indian Colza (Sarson)
- Indian Rale (Toria)
- Rochet (Tara Mira)
- Cotton Seed(Banaula)
- Ground-nut
- Cotton(....Unginned) (Kapas....)
- Cluster Bean (Guara)
- Arhar
- Oats
- Barsen Seed
- Til
- Methi
- Linseed (Alsi)
- Sun Flower Seed(Suraj Mukhi Beej) "
.