THE TRIPURA VALUE ADDED TAX RULES, 2005

  

1

Short title and Commencement.

2

Definitions.

3

Liability to pay tax

4

Input Tax Credit on purchase of inputs used for production of taxable goods

5

Claim of Input Tax cedit on purchase of taxable goods.

6

Input tax credit.

7

Deduction of Tax at source.

8

Authorities to assist the Commissioner.

9

Tribunal.

10

Registration of Dealers.

11

Information in regard to submitting application for registration.

12

Certificate of Registration.

13

Display of Registration certificate.

14

Treatment and replacement of registration certificate issued earlier under the Tripura Sales Tax Act, 1976.

15

Display of Signboard.

16

Information in respect of changes requiring amendment of certificate of registration.

17

Registration of Transporter, Carrier or Transporting agent.

18

Returns.

19

Deduction of sale price of goods returned etc.

20

Manner and payment of tax.

21

Notice for assessment & imposition of penalty, preservation of assessment records etc.

22

Appeal.

23

Memorandum of appeal and manner of submission of Memorandum of Appeal.

24

Revision.

 25

Rejection of Revision petition.

26

Fixing of date & place for hearing of revision petition.

27

Notice of Demand.

28

Mode of Payment.

29

Notice under Section 38(1).

30

Charging of interest.

31

Form of Tax payment challan.

32

Tax payment challan in quadruplicate.

33

Function of Treasury.

34

Maintenance of daily collection and assessment register.

35

Refunds.

36

Manner of claiming refund.

37

Issue of refund voucher.

38

Maintenance of register of refund.

39

Prosecution.

40-41

Payment of composition money.

42

Maintenance of books & accounts by dealers. B13

43

Requirement of keeping cash memos or bill, tax invoice during transportation.

44

Requiring production of Accounts without reasonably affecting business of the dealer.

45

Selection of dealers for audit.

46

Manner of services of Notices.

47

Declaration of taxable goods with restriction thereof.

48

Submission of Form XXIV for permit.

49

Declaration of transportation / Carrier in form XXV.

50

Restriction of issue of form XXV.

51

Issue of permit in form XXIV.

52

Issue of permit in form XXVI.

53

Information in regard to loss or theft or destruction of Form XXV or XXVI.

54

Restriction on issue of Form XXVI.

55

Issue of permit in Form XXVII.

56

Authorisation to take delivery of or transport any consignment of taxable goods.

57-58

Delegation and Exercise of Power.

 59

Fees.

60-61

Supplies of Copies.

62

Manner of Submission of application for certified copies.

63

Fees payable for certified copies.

64

Place of assessment.

65

Claiming of deduction on the ground that taxable goods are not sold in the State.

66

Display of Registration certificate in conspicuous place.

67-68

Rounding of turnovers.

69

Check post.

70

Inspection and search of vehicles and boats.

71

Power to search at any place by officer-in-charge of a checkpost, Superintendent of Taxes or any officers specially empowered by the Commissioner of Taxes.

72

Cost of loading and unloading for search and seizure to be borne by the dealer / person / transporter.

73

Verification of declaration.

74

Survey.

75

Power of the Commissioner of Taxes.