MEGHALAYA VALUE ADDED TAX RULES, 2005

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

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