Meghalaya Value Added Tax Rules, 2005 (Full Download)


 

CHAPTER I PRELIMINARY
SL.NO CONTENTS RULES
1 Short title and commencement 1
2 Definition 2
CHAPTER II TAX AUTHORITIES AND APPELLATE TRIBUNAL
3 Tax authorities 3,4,5,6 and 7
4 Appellate Tribunal 8
CHAPTER III 5 Levy of composition tax on registered dealer 9
6 Interval and manner of payment of composite tax 10
7 Books of Accounts to be maintained by the dealer for making payment of composite tax and filing of return 11
8 Works Contract 12
9 Requirement of maintenance of registers and books of accounts for availing Input Tax Credit 13
10 Credit of Input Tax within the tax period by the Commissioner 14
11 Manner of the reversing of Input Tax Credit 15
12 Condition for adjustment of Input Tax Credit in respect of goods return etc. 16
13 Stock brought forward during transition 17
CHAPTER – IV 14 Registration of dealers, amendment and cancellation of registration certificate 18
15 Grant of duplicate copy of registration certificate 19
16 Amendment of registration certificate 20
17 Information on the death of a dealer 21
18 Replacement of certificate of registration under the earlier sales tax law 22
19 Cancellation of registration certificate under sub-section (8) of Section 31 23
20 For the purpose of sub-section (1) and sub-section (8) of Section 31, the following conditions and restrictions shall apply 24
21 Security to be furnished 25
22 Imposition of penalty for failure by the dealer to get himself registered 26
23 Information to be furnished under Section 103 27
24 Manner of suspension of registration certificate under sub-section (10) of Section 31 28
25 Liability to obtain registration and to furnish information by transporter under Section 80 29
CHAPTER – V 26 Manner of submission of periodical returns and payment of tax under Section 35 30
27 Payment of tax in advance under Section 35 31
28 Scrutiny of returns 32
29 Manner of completion of provisional assessment 33
30 Self assessment 34
31 Audit assessment 35
32 Best judgment assessment 36
33 Assessment of dealer who fails to get himself registered 37
34 Payment and recovery of tax, penalty and interest under Sections 35, 60 and 107 38
35 Special provisions relating to deduction of tax at source in certain cases 39
36 Information to be given to the Prescribed Authority in case of execution of contract under Section 106 40
37 Tax deduction certificate 41
38 Refund of excess payment of tax, penalty or interest 42
39 Manner of payment of interest by the Commissioner for delayed payment of refund. 43
40 Manner of making provisional refund to exporters who export out of the territory of India 44
CHAPTER – VI ACCOUNTS AND RECORDS
41 Maintenance of accounts and records 45
42 Tax Invoice 46
43 Retail Invoice 47
44 Credit and Debit Notes 48
45 Audit of Accounts 49
CHAPTER – VII INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POST
46 Manner of releases of the books of accounts etc. 50
47 Fees payable for providing true copies of the seized documents etc. 51
48 Procedure for disposal of seized goods by open auction 52
49 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 53
50 Particulars to be included in a trip-sheet or a log book of goods vehicle 54
51 Particulars to be furnished by a carrier or by a bailee 55
52 Transit Pass to be carried by goods vehicle passing through the State or to any place outside State 56
53 Form for obtaining permission for taking delivery of taxable goods consign through Rail, River, Air or Post from a place outside the State 57
54 Restrictions and conditions in respect of import of goods into the State by Rail, River, Air or Post or any other place 58
CHAPTER – VIII APPEAL AND REVISION
55 Manners of filing appeals 59
56 Manner and Form of filing appeals to the Appellate Tribunal for the purpose of Section 69 60
57 Payment of tax and penalty consequent upon rectification of orders 61
CHAPTER – IX OFFENCE AND PENALTIES
58 Conditions for causing investigation of offences under Section 95 62
59 Manner of assessment, re-assessment and imposition of Penalty 63
CHAPTER – X MISCELLANEOUS
60 Manner of declaration of dealer’s business manager 64
61 Power to write off demand under Section 97 65
62 Determination of disputed questions 66
63 Fees payable for appeal, revision, review and other miscellaneous applications or petitions as required for the purpose of Section 109 67
64 Liability in case of transfer of business 68
65 Liability of contractor or sub-contractor to tax 69
66 Collection of Tax only by dealers under Section 61 70
67 Display of signboard 71
68 Service of notice 72
69 Manner of issue of clearance certificate to a dealer or person under Section 115 73
70 Method of payment of dues under the Act 74
71 Conditions for dealers dealing in goods where tax is levied on purchase 75
72 Assessment of dealers dealing in goods other than Vatable goods under Section 6 and Section 47 76
CHAPTER – XI REPEAL AND SAVINGS
73 Statement of claim of Input Tax Credit in respect of goods purchased under Repealed Acts, held in stock on the appointed day 77
74 Manner of adjustment of Input Tax Credit in respect of stock brought forward during transition 78
75 Preservation of assessment records for the purpose of sub-section (8) of Section 84 79