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VAT Rules - Meghalaya
 
 
     
                                 
                       
 
MEGHALAYA VALUE ADDED TAX RULES, 2005
Rule |
Rule heading
 
 
Chapter I - PRELIMINARY







 

1

Short title and commencement

2

Definitions

Chapter II - Tax Authorities and Appellate Tribunal

3-7

Tax authorities

8

Appellate Tribunal

  Chapter III

9

Levy of composition tax on registered dealer

10

Interval and manner of payment of composite tax

11

Books of Accounts to be maintained by the dealer for making payment of composite tax and filing of return

12

Works Contract

13

Requirement of maintenance of registers and books of accounts for availing Input Tax Credit

14

Credit of Input Tax within the tax period by the Commissioner

15

Manner of the reversing of Input Tax Credit

16

Condition for adjustment of Input Tax Credit in respect of goods return etc.

17

Stock brought forward during transition

  Chapter IV - Registration of dealers, amendment and cancellation of registration certificate

18

Registration of dealers, amendment and cancellation of registration certificate

19

Grant of duplicate copy of registration certificate

20

Amendment of registration certificate

21

Information on the death of a dealer

22

Replacement of certificate of registration under the earlier sales tax law

23

Cancellation of registration certificate under sub-section (8) of Section 31

24

For the purpose of sub-section (1) and sub-section (8) of Section 31, the following conditions and restrictions shall apply

25

Security to be furnished

26

Imposition of penalty for failure by the dealer to get himself registered

27

Information to be furnished under Section 103

28

Manner of suspension of registration certificate under sub-section (10) of Section 31

29

Liability to obtain registration and to furnish information by transporter under Section 80

Chapter V

30

Manner of submission of periodical returns and payment of tax under Section 35

Chapter VII - CERTIFICATES AND OTHER EVIDENCE IN SUPPORT OF A DEALER'S CLAIMS FOR DEDUCTIONS FROM TURNOVER OF SALES UNDER CLAUSE (b) OR CLAUSE (d) OF SUB-SECTION (1) OF SECTION 16.

31

Payment of tax in advance under Section 35

32

Scrutiny of returns

33

Manner of completion of provisional assessment

34

Self assessment

35

36

Best judgment assessment

37

Assessment of dealer who fails to get himself registered

38

Payment and recovery of tax, penalty and interest under Sections 35, 60 and 107

39

Special provisions relating to deduction of tax at source in certain cases

40

Information to be given to the Prescribed Authority in case of execution of contract under Section 106

41

Tax deduction certificate

42

Refund of excess payment of tax, penalty or interest

43

Manner of payment of interest by the Commissioner for delayed payment of refund.

44

Manner of making provisional refund to exporters who export out of the territory of India

  Chapter VII - ACCOUNTS AND RECORD

45

Maintenance of accounts and records

46

Tax Invoice

47

Retail Invoice

48

Credit and Debit Notes

49

Audit of Accounts

  Chapter VII - Inspection of accounts and documents and search of premises and establishment of check-posts

50

Manner of releases of the books of accounts etc.

51

Fees payable for providing true copies of the seized documents etc.

52

Procedure for disposal of seized goods by open auction

53

Documents to be carried by owner or the person in charge of a goods vehicle to be produced at the Check-post for the purpose as provided under Sections 75,76 and 77

54

Particulars to be included in a trip-sheet or a log book of goods vehicle

55

Particulars to be furnished by a carrier or by a bailee

56

Transit Pass to be carried by goods vehicle passing through the State or to any place outside State

57

Form for obtaining permission for taking delivery of taxable goods consign through Rail, River, Air or Post from a place outside the State

58

Restrictions and conditions in respect of import of goods into the State by Rail, River, Air or Post or any other place

  Chapter VIII - Appeal and Revision

59

Manners of filing appeals

60

Manner and Form of filing appeals to the Appellate Tribunal for the purpose of Section 69

61

Payment of tax and penalty consequent upon rectification of orders

Chapter IX - Offence and Penalties

62

Conditions for causing investigation of offences under Section 95

63

Manner of assessment, re-assessment and imposition of Penalty

  Chapter X - Miscellaneous

64

Manner of declaration of dealer’s business manager

65

Power to write off demand under Section 97

66

Determination of disputed questions

67

Fees payable for appeal, revision, review and other miscellaneous applications or petitions as required for the purpose of Section 109

68

Liability in case of transfer of business

69

Liability of contractor or sub-contractor to tax

70

Collection of Tax only by dealers under Section 61

71

Display of signboard

72

Service of notice

73

Manner of issue of clearance certificate to a dealer or person under Section 115

74

Method of payment of dues under the Act

75

Conditions for dealers dealing in goods where tax is levied on purchase

76

Assessment of dealers dealing in goods other than Vatable goods under Section 6 and Section 47

  Chapter XI - Repeal and savings

77

Statement of claim of Input Tax Credit in respect of goods purchased under Repealed Acts, held in stock on the appointed day

78

Manner of adjustment of Input Tax Credit in respect of stock brought forward during transition

79

Preservation of assessment records for the purpose of sub-section (8) of Section 84

 

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