DAMAN & DIU RULES
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1. Short title, extent and commencement
2. Definitions
3. Works contract (Section 5(2))
4. When turnover arises in a tax period (Section 12(4))
5. Composition Scheme (Section 16)
6. Apportionment of tax credit (Section 10)
7. Reduction of tax credit (Section 9(6) and Section 10(3)
8. Treatment of stock brought forward during transition (Section 14(2))
9. Credit on used goods purchased by a registered dealer from a resident seller not registered under the Regulation - (Section 15)
10. Document for availing of credit- (Section 20(1))
11. Applications – general
12. Application for registration as a dealer (Section 19)
13. Processing application for registration as a dealer (Section 19(4) (b))
14. Certificate of registration (Section 19 and Section 24)
15. Amendment of registration (Section 21)
16. Cancellation of registration (Section 22)
17. Publication of particulars of cancelled certificates of registration(Section 22(8))
18. Declaration of name of manager of business (Section 95)
19. Nomination of principal place of business in the case of a dealer having more than one place of business in Daman and Diu
20. Intimation of address for service of notices
21. Register of Dealers
22. Person and the required amount of security to be furnished
23. Manner in which security may be furnished (Section 25)
24. Safe-keeping, retention and return of security (Section 25)
25. Forfeiture of security (Section 25 and Section 43)
26. Tax Period (Section 3 and Section 36)
27. Returns – General
28. Dealers’ periodic returns (Section 26)
29. Revised Returns (Section 28)
30. Statement for Transitional Input Tax Credit.
31. Method of payment of tax, interest or penalty. (Section 36)
32. Treasury to notify payments. (Section 36)
33. Proof of payment. (Section 36)
34. Refund of excess payment. (Section 38)
35. Refund of tax for embassies, officials, international and public organisations (Section 41)
36. Assessment of tax, interest or imposition of penalty.
37. Recovery of Government dues. (Section 35, Section 43(3) and Section 57)
38. Continuation of certain recovery proceedings (Section 45)
39. Special mode of recovery. (Section 46)
40. Issue of summons. (Section 75)
41. Procedures for sale of property held by the Commissioner (Section 63)
42. Books and Accounts. (Section 48)
42A. Time within which and Form of Audit Report to be furnished (Section 49)
43. Records to be carried by a person in charge of a goods vehicle(Section 61 (2) and (3))
44. Issue of Duplicate Tax Invoice
45. Credit and debit Notes. (Section 51)
46. Notice for audit. (Section 58)
47. Designation of other persons appointed to assist the Commissioner (Section 66(2))
48. Conditions upon delegation of powers by the Commissioner (Section68)
51. Authority to whom appeal may be files (Section 74)
52. Filing of appeal (Section 74 and Section 75)
53. Determination of appeals (Section 74)
54. Hearings (Section 74)
55. Intimation of outcome of appeal (Section 74)
56. Delay (Section 74(8))
57. Recovery or refund on account of appeal,
58. Determination of specific questions (Section 84)
59. Rounding
60. Printing of forms
61. Service of documents
62. Submission of documents with Commissioner
63. Qualifications to be possessed by Value Added Tax Practitioner (Section 82)
64. Officers to carry and produce authorisations (Section 68 (2))
65. Location of check-posts and barriers (Section 101)
66. Additional Information for proper administration of the Regulation.
67. Repeal and savings