• About Us
  • Contact Us
GST panacea
Call Us +91-7503031378
Email: info@gstpanacea.com
Menu
  • HOME
  • GST
    • GST Book
    • GST Council Meetings
      • GST Council Meeting 2018
    • Advance Ruling
      • AAR
      • AAAR
    • Anti-Profiteering Authority
    • Updated GST Act
      • CGST Act
      • IGST Act
      • UTGST Act
      • GST (Compensation of States ) Act
    • GST Rates
      • List of Goods at Nil Rates
      • List of Goods at 0.25% Rate
      • List of Goods at 3% Rate
      • List of Goods at 5% Rate
      • List of Goods at 12% Rate
      • List of Goods at 18% Rate
      • List of Goods at 28% Rate
    • CGST Rules, 2017
    • Press Release Notification 2018
    • Notifications
      • CGST (Tax)
        • CGST (Rate)
      • IGST (Tax)
        • IGST (Rate)
      • UTGST (Tax)
        • UTGST (Rate)
      • Compensation cess (Tax)
        • Compensation Cess (Rate)
    • Circulars
    • Orders
    • FAQs on GST
    • Case Law
    • Compilation FAQs on GST issued by Various Entities
      • CBIC
        • FAQ on GST (Dec, 2018)
        • FAQ And MCQ (sep, 2018)
        • FAQ by CBIC (Jan, 2018)
      • ICAI
        • FAQ by ICAI (Sep, 2017)
        • FAQ by ICAI (June, 2017)
        • FAQ and MCQ (Jan, 2018)
      • Reply by GST on Twitter
      • Association of Mutual Funds in India
    • Original GST Law
      • The Centrals Goods and Sercives Tax Act 2017 (Original)
      • The Integrated Goods and Services Tax Act 2017 (Original)
      • The Union Territory Goods and Services Tax Act 2017 (Original)
      • The GST Compensation To States Act 2017 (Original)
    • OLD
      • FAQs on GST Migration
      • GST – Concept & Status
      • Terms of Reference – GST
      • GST Tutorials
      • GST in Hindi
      • Articles on GST
      • GST Quotes
      • GST Knowledge Capsule
      • GST Bills and Rules – March2017
        • FAQS ON GST (2016)
        • GST Composition Rules
        • GST Valuation Rules
        • GST Transition Rules
      • GST Rates on Goods
        • GST Rates Schedule for Goods
        • Chapter wise rate wise GST Schedule – 03.06.2017
        • GST Compensation Cess Rates Defined By GST Council
        • Addendum to the GST Rate Schedule For Goods Issued by GST Council
      • GST Rates of Services
        • Schedule of GST Rates for Services Defined by GST Council
        • Proposed New Scheme of Classification of Services under GST
        • Services under Reverse Charge
      • Final GST Rules Approved by GST Council
        • Composition Rules
        • Valuation Rules
        • Input Tax Credit Rules
        • Invoice, Debit and Credit Rules
        • Payment Rules
        • Refund Rules
        • Registration Rules
      • Formats of Forms under GST
        • Refund Forms
        • Composition Forms
        • Payments Forms
        • Registration Forms
      • GST RULES DRAFTED BY GST COUNCIL
        • Accounts and Records Rules
        • Advance Ruling Rules
        • Assessment and Audit Rules
        • Appeals and Revision Rules
        • E-Way Bill Rules
        • Transition Rules
        • Revised Return Rules
      • Gst Bill
      • New Dates for GST Migration
      • Migration to GST
      • Model GST Law Revised
      • Model GST Law Old
      • Draft Rules and Formats GST
        • Draft Return Formats
          • GSTR 9B
          • ITC Mismatch Report
        • Draft Refund Rules
        • Draft Refund Formats
        • Draft Registration Rules
        • Draft Registration formats
        • Draft Payment Rules
        • Draft Payment formats
        • Draft Invoice Rules
        • Draft Invoice formats
  • State GST
    • Andhra Pradesh
    • Arunachal Pradesh
    • Assam
    • Bihar
    • Chandigarh
    • Chhattisgarh
    • Dadra and Nagar Haveli(U. T.)
    • Daman and Diu(U. T.)
    • Delhi
    • Goa
    • Gujarat
    • Haryana
    • Himachal Pradesh
    • Jammu and Kashmir
    • Jharkhand
    • Karnataka
    • Kerala
    • Madhya Pradesh
    • Maharashtra
    • Manipur
    • Meghalaya
    • Mizoram
    • Nagaland
    • Odisha
    • Puducherry
    • Punjab
    • Rajasthan
    • Sikkim
    • Tamil Nadu
    • Tripura
    • Telangana
    • Uttarakhand
    • Uttar Pradesh
    • West Bengal
  • IDT
    • Service Tax
      • Finance Act, 1994
    • Service Tax Rules and Regulations
      • Notifications
      • Circulars
      • Service Tax Rules,1994
      • Point of Taxation Rules, 2011
      • Determination of Value Rules, 2006
      • Place of Provision of Services Rules, 2012
      • Service Tax Compounding of Offences Rules, 2012
      • Voluntary Compliance Encouragement Rules, 2013
      • Settlement of Cases Rules, 2012
      • Dispute Resolution Scheme Rules, 2008
      • Publication of Names Rules, 2008
      • Provisional Attachment of Property Rules, 2008
      • Registration of Special Category of Person Rules, 2005
      • Service Tax Case Laws
    • Cenvat
      • CENVAT Credit Rules,2004
    • CST Rules & Act
      • CST Act 1956
      • CST Rules 1957
    • Central Excise
      • Central Excise Act,1944
    • Customs
      • Custom Act,1962
      • Custom Rules and Regulations
  • VAT
    • Assam VAT Determination Order
    • Chhattisgarh VAT Determination Order
    • Andhra Pradesh
      • Andhra Pradesh Vat Act,2005
      • Andhra Pradesh Vat Rules 2005
      • AP VAT Determination Order
    • Delhi VAT
      • Delhi VAT Act
      • Delhi Vat Rules
      • Documents Required for Migration under GST
      • Delhi Vat Notifications
      • Delhi Vat Circular
      • Delhi Vat Determination Order
    • Gujarat VAT
      • Gujarat VAT Act, 2003
      • Gujarat VAT Notification
        • Gujarat Entry Tax Notifications
      • Gujarat VAT Determination Order
    • Haryana Vat
      • Haryana VAT Act 2003
      • Haryana VAT Rules
    • Himachal Pradesh VAT
      • Himachal Pradesh VAT Act 2005
      • Himachal Pradesh VAT Rules,2005
    • Arunachal Pradesh VAT
      • Arunachal Pradesh VAT Act, 2005
    • Jharkhand VAT
      • Jharkhand VAT Act, 2005
    • Bihar VAT
      • Bihar VAT Act, 2005
      • Bihar VAT Determination Order
    • Goa VAT
      • Goa VAT Act, 2005
    • Kerala VAT
      • Kerala VAT Act 2003
      • Kerala VAT Determination Order
    • Maharashtra VAT
      • Maharashtra VAT Act, 2002
      • Maharashtra VAT Rules, 2005
      • MVAT Determination Order
    • Punjab VAT
      • Punjab VAT Act, 2005
    • Rajasthan VAT
      • Rajasthan VAT Act, 2003
    • Odisha VAT
      • Odisha VAT Act, 2004
      • Odisha VAT Determination Order
    • Karnakata VAT
      • Karnakata VAT Act, 2003
      • Karnataka VAT Determination Order
    • Uttar Pradesh VAT
      • UP VAT Act, 2008
      • UP VAT Determination Order
    • Madhya Pradesh VAT
      • Madhya Pradesh VAT Act, 2002
    • Mizoram
    • Tamil Nadu VAT
      • Tamil Nadu VAT Act 2006
      • TN VAT Clarifications and Advance Rulings
    • Daman and Diu (U. T.)
    • West Bengal VAT
      • West Bengal VAT Act 2003
      • WB VAT Determination Order
  • practice manual
    • The Central Goods and Services Tax Act 2017
  • Service Offered
  • Important website
    • Central Website
    • States Websites
  • Feed Burner
  • Budget 2018

HR VAT [RULE 15]

inner-banner

Declaration of place of business by dealers Section 2(1) (z)

(1) Where a dealer has within the State more than one place of business (hereinafter referred to as the branches) he shall declare one such branch as the head office of the business for the purpose of this rule, from where he is conducting bulk of his sales and purchases, and shall intimate the same to all the assessing authorities, within whose jurisdiction such branches are situated together with the situation thereof within thirty days of opening of such branches:

Provided that where a dealer is a manufacturer or carries on mining and has within the State more than one branches of business, the branch in the district where the process of manufacturing or mining, as the case may be, is undertaken shall be declared as head office:

Provided further that where a dealer is a manufacturer or carries on mining and has within the State more than one branches, where the process of manufacturing or mining is undertaken, the branch in the district where main process of manufacturing or mining is undertaken shall be declared as head office:

(2) Notwithstanding anything contained in sub-rule (1) a dealer may, with the permission of the Commissioner, declare a place in the State where he keeps his books of account and consolidates accounts of all his branches as head office.

(3) In a case falling under this rule, if the dealer fails to declare one of the branches to be the head office or declares a branch as head office, which is not consistent with the provisions of this rule, the Commissioner may declare one of such branches to be the head office for the purpose of this rule.

(4) All applications, returns or statements prescribed under the Act or these rules shall be submitted in respect of all the branches jointly by the head office to the appropriate assessing authority.

(5) The turnover for the whole business shall be the aggregate of the turnover of all the branches.

(6) The person in charge of each branch shall, at all reasonable times, on demand by the circle assessing authority, furnish the name and address of the head office and intimate whether or not his branch’s returns of turnover have been despatched to such office.

(7) In the case of a dealer referred to in sub-rule (1) or (2), –

(a) all applications, including application for the grant of certificate shall be made, and all returns of turnover, which shall include the turnover of all such places of business, shall be submitted, by the person in charge of the head office; and

(b) all notices and orders, required or permitted by the Act or these rules to be issued to or served on any dealer shall be issued to and served on the person in charge of the head office.

(8) A notice or order, issued to, or served on, the person incharge of such head office, shall be deemed to have been issued to or served on, all branches of the dealer concerned.

(9) Notwithstanding anything to the contrary contained in this rule, the Commissioner may, on application, allow any dealer to obtain separate registration certificate(s) for one or more of his branches and such dealer shall after registration certificates are issued to him separately for head office and the branches shall be deemed to be an independent dealer in respect of each of such branch and head office but inter se transfer of goods between one branch or head office and other shall not be a sale and for the purpose of liability to pay tax the dealer shall be treated as one person notwithstanding that the returns have been filed and the assessments have been made separately in respect of each such branch and head office.


Enter your email address:

Delivered by FeedBurner

Discussion Forum

Search Here

What's New

Latest

  • Latest Notifications
  • News
  • Taxability of Religious pictures printed on metallic foils
  •  

    Visitors – 2,160,485

  • HOME
  • GST
  • State GST
  • IDT
  • VAT
  • practice manual
  • Service Offered
  • Important website
  • Feed Burner
Copyright © 2019 Gstpanacea.com. All rights reserved.