In exercise of the powers conferred by section 87 of
the Tripura Value Added Tax Ordinance, 2005( Tripura Ordinance No.1 of 2005), the Governor is
pleased to make the following Rules namely:
1.
Short title and commencement :
(1) These
Rules may be called the Tripura Value Added Tax
Rules, 2005.
(2) They shall come into force with effect from the 1st
day of April, 2005.
2. Definitions :-
In these Rules, unless
there is anything repugnant in the subject or context: -
(i)
“Act” means the Tripura Value Added Tax Ordinance,
2005.
(ii) “Agent”
means a person authorized, in writing by a dealer to appear or act on his behalf
before the Inspector, Superintendent, Assistant Commissioner, Deputy
Commissioner, Joint Commissioner, Addl. Commissioner,
Commissioner or the Tripura Value Added Tax Tribunal
as the case may be.
(a) a
relative of the dealer, or
(b) a
person regularly appointed by the dealer, or
(c) any
person entitled to plead in any Court of Law under the Advocates Act, 1961.
(d) a
person who has been enrolled as a member of the Institute of Chartered
Accountants of India, or a Cost Accountant within the meaning of the Cost and
Works Accountant Act, 1959.
(iii) “Additional Commissioner” means an Additional Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section 18.
(iv) “Joint
Commissioner” means a Joint Commissioner of Taxes referred to in Rule 8 and any
person appointed as such by the State Government under section18.
(v)
“Deputy Commissioner” means a Deputy Commissioner of Taxes referred to in rule
8 and any person appointed as such by the State Govt. under section 18.
(vi)
“Assistant Commissioner” means an Assistant Commissioner of Taxes referred to
under Rule 8 or any person appointed as such by the State Government under
Section 18.
(vii) “Superintendent
of Taxes” means (in respect of dealer a Superintendent of Taxes referred to in
Rule 8 or) any person appointed as such by the State Government under section
18 and within whose jurisdiction the dealer’s place of business is situated or
if the dealer has more than one such place, the Superintendent within whose
jurisdiction the general branch or Head office in Tripura
of such business is situated, or if the dealer has no place of business within
the State of Tripura, the Superintendent who has been
so notified by the Commissioner under Rule.8.
(viii) “Inspector” means
the Inspector of Taxes referred to in Rule 8 or any person appointed as such by
the State Government under section 18.
(ix) “Officer”
means an officer mentioned in Rule 8.
(x) “Form”
means a form prescribed in the schedule appended to the rules or a translation
thereof in any language recognized by the Constitution of India published under
the authority of the Governor.
(xi) “Government
Treasury” means in respect of a dealer, the treasury or Sub-treasury or
head office, main office, branch or branches of any bank in Tripura
as may be authorized by the State Government of the area where the dealer has a
place of business or, if he has more than one such place where his chief branch
or Head office in Tripura is situated.
(xii) “Place of
business” means any place where a dealer sells any goods or keeps accounts of
sales (and includes warehouse and factory).
(xiii) “Return period” means
the period for which the returns are to be furnished by a dealer.
(xiv) “Rule” means
a rule made under Tripura Value Added Tax Rules.
(xv) “Section” means a
section of the Act.
(xvi) “Warehouse”
means any enclosure, building or vessel in which the dealer keeps his stock of taxable
goods for sale.
Provided any expression used in these rules, which is not defined, but defined
in the Act shall have the same meaning as in the Act.
3.(a) (i)
Every dealer shall be required to pay tax under Tripura
Value Added Tax Act on the sale
value of taxable goods at every stage of sale of those goods till the sale to
consumer, at the rate specified in the schedule of the Tripura
Value Added Tax Act, 2005 other than the dealers whose taxable turnovers during
a period of 12 months immediately preceding the commencement of the Act do not
exceed Rs.3.00 lacs.
Provided no deduction would be allowed for expenses in arriving at the sale
price (base price) upon which Tripura Value Added Tax
is calculated. However, to compute the tax base the price would be exclusive of
Tripura Value Added Tax, provided expenditure in
relation to sale such as freight, insurance etc. incurred by the selling dealer
shall be included in arriving at the taxable sale price. On the other hand,
where seller has merely incurred expenditure as an agent on behalf of his
purchaser who subsequently re-imburse him, these
re-imbursement are not deductable. The treatment of
delivery charges will depend on the time at which titles to the goods passes.
Delivery charge will be included in the taxable sale value wherein it is
charged before passing the title of the goods to the purchaser.
(ii) Every dealer other
than the dealer under sub-section (2) and (3) of section 4 of the Act to whom
sub-section (1) of section 3 of the Act does not apply shall be liable to pay
tax under this Act in respect of sales or supplies of goods effected by him in Tripura w.e.f. the date on which
his turnover in a year first exceeds the limit specified in Sub-section (1) of
Section 3 but for the purpose of assessment of the tax for that year, his
entire turnover shall be taken into consideration.
(b) Under this Act tax would be charged on all
transactions of sales which include transfer of property in goods involved in
execution of works contract and transfer of right to use any goods. However, in
case of zero rated goods such as exports, the tax on inputs is refundable
Provided that input tax credit shall be allowed by the concerned assessing authority
only. In determining the turnover for transfer of goods involved in the
execution of works contract, the amounts specified below shall be excluded.
(c) The amounts representing the purchase
price of such goods involved in the execution of such works contract, as are
exempt from tax under section 5 of the Act.
(d) The amounts representing the value of
such goods, involved in the execution of such works contract as were supplied
to the contractor by the contractee himself, provided
the property in such goods remains under the terms of the contract throughout
with the contractee and the contractor is bound to
return the unused goods to the contractee. Provided
no value of such goods is realised or realiseable in
any way by the contractee from the contractor.
Explanation :- For the purpose of this rule,
‘Contractual transfer price of goods’ means the amounts which have been
received or receivable by a dealer for transfer of property in goods.
4. Section 10 of the Tripura
Value Added Tax Act provides inputs tax credit. Taxes paid on inputs used for producing taxable goods or purchases are deductible
from the tax payable on the taxable sales whether the inputs or purchases are
used only partly for production or sale of taxable goods, credit would be given
for a fraction of input tax equal to the proportion of the taxable sales to
total sales. Provided credit for input tax may be enjoyed under the following
circumstances:-
(1) Purchasers and sellers
shall be registered under the Tripura Value Added Tax
Act, 2005;
(2) Tax credit should be
provided for production input and goods for sale;
(3)
In case of production, tax credit may be allowed for not only raw materials and
components, but also for plant, machinery and equipments, provided purchases of
such plant, machinery and equipment could be made eligible for input tax credit
if these are acquired for use exclusively for taxable production, manufacturing
or processing activities. Provided further that no input tax credit will be allowed
for office equipment and building materials for use in residential or
commercial construction. Though materials for factory construction may be
eligible for tax credit. Tax credit will be denied for transportation of
equipments and supplies (as transportation services are exempt from the tax).
(4)
Manufacturers and producers (including mining companies) are eligible to claim
tax credit for the tax paid on virtually all of the materials used in their
production or manufacturing processes. This would include raw materials,
component, parts, packaging materials, consumables, chemicals, additives,
lubricants and explosives but would not include motor fuels (petroleum and
diesels but not furnace fuel) and coal and coke.
(5) Goods
brought from outside the State shall not be entitled to get input tax credit in
respect of tax paid in the
other State.
(6)
Subject to sub-section (4) of Section 10 an input tax credit allowed
under this section can not be claimed by a dealer in a tax period unless
the dealer has an original tax invoice for the taxable supply.
(7)
Where a dealer does not have an original tax invoice evidencing the input tax
paid, the Commissioner may allow an input tax credit in the tax period in which
the credit arises, where the Commissioner is satisfied: -
(a) that the dealer took
all reasonable steps to obtain a tax invoice : and
(b) that the failure to
obtain a tax invoice was not due to any fault of the dealer ; and
(c) that the amount of input
tax claimed by the taxable person is correct.
Provided that the dealer shall give affidavit showing
the reason of failure to obtain the tax invoice and disclose the details
particulars of seller. If the Commissioner is satisfied that non-issuance of
tax invoice is intentional and deliberate, the Commissioner may take penal
action against the selling dealer as per provision.
(8)
No person shall be entitled for input
tax credit on capital goods if such person is the second or subsequent
purchaser of capital goods.
(9) No person shall be entitled to input tax credit on the stock
of goods remaining unsold at the time of discontinuance or closure of his
business.
5. Registered dealers are eligible to claim input tax credit only to
the extent the tax was actually paid on the purchase and the payment must be
evidenced by a valid tax invoice from the supplier/seller.
When total tax paid on input purchased in any period
exceeds the total tax collected on sales, the excess credit is to be carried
forward to future periods. But excess credit related to exporters shall be
refunded under tax invoice system.
(1)
For the purposes of calculating the net
tax payable by a registered person for a tax period, an input tax credit as
determined under sub-section (5) of section 10 shall be allowed to the
registered person for the tax payable in respect of sale of all taxable
commodities other than the commodities mentioned in Schedule II(d) of the Act
or any other goods which the State Government may notify from time to time.
(2)
For the purpose of calculating the net
tax payable by a registered person for his first tax period after becoming
registered, an input tax credit as determined under sub-section (5) of section
10 shall be allowed to the registered person for the tax payable in respect of
:-
(a) all taxable sale of goods (excluding
capital goods) made to the person prior to the person becoming registered, or
(b) purchase of goods made by the person prior
to becoming registered.
Provided
that the purchase was for use in the business of the dealer, and the sale or
purchase occurred not more than three months prior to becoming liable to pay
tax and the goods are in stock at the date of registration.
(c) The particulars of goods in stock purchased
not more than three months before the dealer is liable to pay tax shall be in
Form XXXII.
(3)
The tax invoice against which tax
credit is claimed or the certificate granted by the Commissioner for exemption
thereof, as the case may be, shall be furnished by a dealer before the
concerned Assessing Authority at the time of hearing for assessment under
section 29 or section 30 or section 31 and or auditing authority at the time of
auditing under section 28 by such authority, as the case may be.
(4)
Inadmissibility of invoices for input tax credit in certain cases:- Any
claim by a dealer for input tax credit shall not be admissible if he accepts
from any dealer or person invoice or invoices -
(a) which has not been duly obtained from a
registered dealer against a bonafide transaction;
(b) which has not been issued in accordance
with the prescribed format in original giving full particulars therein ;
(c)
which has been issued by a dealer whose certificate of registration has been
cancelled under sub-section (7) of section 19 or suspended under sub-section
(8) of section 19 of the Act and the invoice / invoices have been issued during
the period under such suspension or after cancellation.
(d) which does not show the amount of tax
charged separately.
(5)
Exemption from furnishing invoices reported loss of invoices due to thefts, or
destruction by fire or by natural calamity ;
(i)
Where on account of loss of any invoice due to theft or destruction by fire or
by natural calamity, a dealer is not in a position to substantiate his claim in
terms of clause (vi) of sub-section (6) of section 10, and where he claims an
order of the Commissioner to exempt him from furnishing such invoices, such
dealer may, ordinarily within three months from the date of theft, fire,
natural calamity as the case may be, make an application in writing to the
Commissioner requesting him to pass an order in this matter.
(ii) In his application
to the Commissioner under clause (i) of this sub-rule
the dealer shall furnish, interalia, the following
particulars :-
(a) the year comprising period or periods to
which the claim relates ;
(b) the nature of claim covered by the invoices
specifying the relevant provision of the Act ;
(c) name of the selling dealer and his
registration certificate under the Act ;
(d) amount of the claim for
each period under each provision of the Act for which invoices are claimed to
have been lost ;
(e)
particulars of first information report, if any, lodge with local Police
Station or any report of Fire Service Station or any other authority ;
(f) extent of damage
caused by fire or natural calamity or theft on the basis of certificate from
the Authorities concerned ;
(g) any other evidence that the dealer wishes
to adduce.
(iii)
The Commissioner may, on the application made by a dealer under clause (1) of
sub-rule (5) of Rule 6 may cause such enquiries as he considers necessary or
call for any evidence from the dealer or any other person or authorities which
may be deemed necessary for disposal of such application.
(iv)
Where the Commissioner is satisfied that the dealer is not in a position to
furnish all or any of the tax invoices on account of loss of such evidences due
to fire or any natural calamity or theft beyond the control of such dealer the
Commissioner may, by an order in writing exempts such dealer from furnishing
such tax invoice subject to conditions, if any, as he may specify in the said
order.
Provided that the Commissioner may refuse to exempt
any dealer from furnishing invoices where the dealer is found to have not
furnished return relating to relevant period of claims under sub-section (1) of
section 24.
(6) (i) Tax
Invoice as referred to in section 50 shall be in Form XXIX.
(ii) Credit note referred to in section
17(1) shall be in Form XXX.
(iii) Debit note referred to in section 17(2)
shall be in Form XXXI.
(7) Every dealer claiming input tax credit under
sub-section (5) of section 10 shall submit along with return a statement of
purchase in Form XXXVII and a statement of sales in Form XXXVIII.
(8)
(1) A registered dealer eligible to pay a lump sum in lieu
of tax by way of composition may opt for such composition and give his option
in form XXXIX to the appropriate Superintendent of Taxes within the period
specified in section 15.
(2) The lump sum payable by a
registered dealer will be fixed at such percentage of his entire taxable
turnover of goods as the Government may by order notify for every quarter of
the year for which the option has been given. Such lumpsum
shall be paid by chalan in form XVIII within fifteen
days, of the expiry of the quarter. A copy of chalan
in proof of such payment shall be sent to the appropriate Superintendent of
Taxes within seven days of such payment.
7.
(1) Every
person responsible for making payment to any person (here-in-after in this rule
referred to as the contractor) for
discharge of any liability on account of valuable consideration payable for the
transfer of property in goods (whether in goods or in any other form) in
pursuance of the works contract shall at the time of making such payment to the
contractor either in cash or in any manner, deduct 4% of the gross amount of the
bill towards tax payable in respect of all types of works under section 4(3) of
the Act on account of such works contract :
(2)
Every person responsible for making
payment to any person for discharge of any liability on account of valuable
consideration payable for any transfer of the right to use any goods other than
the goods in exempted list of the Act for any purpose (whether or not for a
specified period) for cash or in any manner, shall at the time of making such
payment deduct an amount equal to four percentum of
the payment on account of such transfer of right: Provided no such deduction
shall be made from the bill(s) or invoice(s) of the transferer
where the amounts received as penalty for defaults in payment or as damages for
any loss or damage caused to the goods by the person to whom such transfer was
made, and
(3)
The amount deducted under Sub-rules(1)
and (2) shall be deposited into the Government Treasury by challan
in Form XVIII by the person making such deduction within 7th day of the
month following that in which the deduction is made.
(4)
The person making such deduction under sub-rule(1) and (2) shall, at the time
of payment or discharge, furnish to the person from whose bill(s) and
invoice(s) such deduction is made, a certificate in Form XI specifying the
amount deducted and the rate(s) at which it has been deducted.
(5)
A copy of the challan
showing the deposit of the amount referred to in sub-rule(3) shall be made over
by the person making the deduction to the person from whom the deduction is
made within 7(seven) days of such deposit.
(6)
The person making such deduction shall
furnish to the Superintendent of Taxes, having jurisdiction over the area, a
report of such deduction within 15(fifteen) days from the date of deposit of
such amount in Form XI.
(7)
The person from whose bill(s) or
invoice(s) the deduction was made shall furnish the returns along with the challan to the Superintendent of Taxes having jurisdiction
over the area, in accordance with the provisions of the Rules.
(8)
All such deductions and deposits into
the Government Treasury shall be deemed to be provisional payment of tax which
shall be adjusted at the time of assessment under section 29 or 30 or 31 of the
Act as the case may be.
(9)
Any deduction made in accordance with
the provisions of this rule and credited into the Government Treasury shall be
treated as a payment of tax on behalf of the person from whose bill(s) or
invoice(s) the deduction has been made and credit shall be given to him for the
amount so deducted as per deposit challan submitted
to the Superintendent of Taxes along with the returns in the assessment made
for the assessment year.
(10) If any person as is referred to in sub-rule
(1) and (2) of this Rule fails to make deduction or after deducting, fails to
deposit the amount so deducted as required by sub-rule (3) the Superintendent
of Taxes may after giving such person opportunity of being heard, by order in
writing, direct that such person shall pay, by way of penalty a sum not
exceeding one and a half times the amount not so deducted and / or deposited
into the Government Treasury.
(11) Without prejudice to the provisions of
sub-rule(10), if any such person fails to make the deduction or, after
deducting fails to deposit the amount so deducted, he shall be liable to pay
simple interest at the rates contained in section 44 of the Act, on the amount
so deducted, and / or deposited from the date on which such amount was
deductible to the date on which the amount is actually deposited.
(12) Where the amount has not been deposited after
deduction, such amount together with interest and penalty, if any, shall be
recoverable from the person in default as an arrear of land revenue as per
provision of sub-section (6) of section 37 of the Act.
8.
(1) There shall be the following authorities to assist the
Commissioner :-
(i)
Additional Commissioner of Taxes.
(ii)
Joint Commissioner of Taxes.
(iii)
Deputy Commissioner of Taxes.
(iv) Assisstant Commissioner of Taxes.
(v)
Superintendent of Taxes.
(vi)
Inspector of Taxes.
(vii) Any other
person appointed as such by the State Government.
(2)
Subject to the provisions of the Act
and the Rules made there under, the Commissioner, may, by notification in the
official Gazettee, delegate the powers to be
exercised by above classes of officers and shall specify the area of the person
in respect of which powers are to be exercised by each of the above class of
officers.
Provided that the power of revision conferred upon the Commissioner
under Section 70 of the Act shall not be delegated.
(1) A member
of the Tribunal shall be :-
(a)
A person who has for a period of 10 years held a Civil Judicial Post or a
serving member of the Tripura Judicial Service (not
below Grade –I) who has served as an Addll. District
Judge or a District Judge for at least one year.
(b)
An officer of the Finance Department not below the rank of Secretary to the
Government of Tripura.
(c)
A person who has for at least 7 years been practicing as a Chartered Accountant
under the Chartered Accountant Act, 1949, or as a Registered Accountant under
any Law formerly in force or who is or has been a member of the Indian Audit
& Accounts service or Audit and Accounts Service of any State.
(d)
A person who is or has been a member of the Indian Administrative Service and
has held a post, not below the rank of Secretary under the Government of Tripura or any other State Government.
(2)
The members of the Tribunal shall ordinarily hold office for a period of three
years from the date of their appointment, and the terms and conditions of their
service shall be such as may be determined by the State Government from time to
time.
Provided that the State Government may from time to
time renew the period of appointment of any of the members for such period as
it may think fit.
An application for registration under section 19 shall
be in Form I and it shall be addressed to the Superintendent of Taxes.
(1) An application for
registration shall be signed and verified in the case of :-
(i) individual,
by the proprietor of the business.
(ii)
an association of persons, by an adult member of the association.
(iii)
a firm, by the managing partner or an adult member of the firm.
(iv)
a Hindu undivided or joint family, by the Manager or Karta
or any adult member of the family.
(v) a
company, by the Managing Director or the Secretary or Manager or the Principal
or Chief Executive Officer of the Company in India.
(vi)
any Government Department, by the head of the Office.
(2)
The person making an application for
registration shall specify the capacity in which the application is made,
signed and verified.
Provided that for the purpose of making
an application, a Warehouse where no accounts of sales are kept shall not be
deemed to be a place of business.
11. In the application form referred to in Rule
10, a dealer shall state interalia -
(i) the
nature of the business in broad but sufficiently clear terms and mention
whether he manufactures, processes, imports, wholesells,
distributes or retails taxable goods or if he carries out more than one of
these functions, he shall state precisely the combination of the functions
carried out;
(ii)
the nature of the business namely
whether it relates to importing from outside Tripura
but within India or importing from outside of India, manufacturing, wholesale
distribution, retail sale, supply of food or drink, transfer of property in
taxable goods in execution of works contract, transfer of right to use any
taxable goods.
(iii) the class or classes of taxable goods that a dealer purchases or
intends to purchase for resale by him in Tripura;
(iv) the class or classes of goods, that a dealer
purchases or intends to purchase for use by him directly in the manufacture of
taxable goods, including containers or packing materials, in Tripura for sale by him in Tripura.
(v) status of occupancy of the applicant in
relation to the place of business namely, whether the place of business is
owned, rented, leased or provided free of rent by the owner or lessee ;
(vi) the application in Form I shall be
accompanied by a declaration affixing one copy of passport size photograph of
the proprietor or partner or the Karta of a Hindu
Undivided family as the case may be duly attested by the witness attesting the
signature of the proprietor or the partner or the Karta
in the space provided in Form I, and the said declaration shall be duly signed
by the person who has signed the application in Form I.
(vii) the application in Form I shall be accompanied
by a declaration affixing one copy of passport size photograph, of managing
director, director or principal of a company, or in case of Govt. of Head of
Department or, in the case of any other association of persons, of the
President, Secretary, or the Principal Officer of such association, and the
said declaration shall be duly signed by the person who has signed the
application in Form I.
(viii) whether he imports any taxable goods from
outside the state but within the territory of India or from outside the
territory or from both sources;
(ix) whether he
purchases any taxable goods from places within Tripura.
(x) the
language in which he keeps his accounts;
(xi) where the applicant is not a company
incorporated under the Companies Act, 1956, or under any other law, the name
and addresses of the proprietor of the business or the names and addresses of
the partners of the firm or the names and addresses of the persons having any
interest in the business (as in the case of a Hindu Undivided family business),
together with age, father’s name and permanent home address of each such
proprietor, partner or other persons;
(xii) particulars
of every business, if any, in Tripura or elsewhere in
India outside Tripura in which the proprietor, the
partners or other persons, as the case may be, as mentioned in clause(v), has
or have any interest.
(xiii) particulars
of any registration certificate issued by the Registrar of Companies, Shillong or by any other registering authority in India in
respect of such business;
(xiv) taxable turnover of sales, taxable turnover of
purchases of goods or contractual transfer price of goods involved in execution
of works contract, for the preceding year, if any and for the current
year up to a date not earlier than thirty days from the date of such
application ;
(xv) particulars of the certificate issued by the
municipality or other authority if any, in respect of business and the date of
issue and last renewal thereof.
(xvi) particulars
of Income Tax Permanent Account Number (PAN) or the evidence that it has been
applied for.
12. CERTIFICATE OF REGISTRATION:
(1) The registration certificate shall be issued in Form II and
shall specify the following, amongst other particulars, namely :-
(a) the location of the business and / or any
branch of the business; and
(b) the nature of the business.
(c) the class
or classes of taxable goods that a dealer purchases or intends to purchase for
resale by him in Tripura.
(d)
the class or classes of goods, that a dealer purchases or intends to purchase
for use by him directly in the manufacture of taxable goods, including
containers or other packing materials in Tripura for
sale by him in Tripura.
(e) the date w.e.f.
which the certificate of registration is granted.
(2)
(i) Each certificate shall bear a number and
distinctive registration mark. The distinctive registration mark to be entered
on a certificate shall be such as may be assigned by the Commissioner for each
local area.
(ii) a certificate shall be issued for each place of business and it
shall be kept at the place of business to which it relates.
(3)
The Superintendent of Taxes shall keep
Form –I affixing photograph referred to sub-rule (vi) & (vii) of Rule 11,
with the copy of certificate of registration for official record.
(4)
The security or additional security to
be furnished by the registered dealer under section 20 or by registered Transporter under section 22 shall be determined by the
Commissioner on the basis of nature of business, capital investment &
taxable turnover etc. and shall be furnished either -
(i) by
challan in Form XVIII in favour of the concerned
Superintendent of Taxes or
(ii) by depositing
the amount fixed by the Commissioner as security in a Nationalised Bank or
(iii) by
furnishing with the said officer a guarantee from a Nationalised Bank agreeing
to pay the State Government on demand the amount of security fixed by the
Commissioner or
(iv) by furnishing National
savings Certificate or Kishan Vikash
Patra.
The Security furnished may, in the event of default of
payment of any tax, penalty or other dues, be adjusted towards such tax,
penalty or other dues.
(5)
Any registered dealer may obtain on
payment of the fee referred to in rule 59, a duplicate copy of any certificate
which has been issued to him and which may have been lost, destroyed or
defaced.
(6)
When a registered dealer applies for
cancellation or amendment of his certificate of registration, he shall submit
the original certificate along with his application to the Superintendent of
Taxes.
(7)
When a registered dealer furnishes any
information as required by section 19, he shall send, along with his
application, the certificate of registration to the Superintendent for
amendment, cancellation or replacement as the case may be.
(8) Register of Certificate of Registration issued to the dealer shall
be maintained by the Superintendent of Taxes in Form-III.
13. (1) Every registered dealer shall keep and
display the registration certificate at the place of business and the place of branch business to
which it is issued.
(2)
If any registered dealer fails to
comply with the provision of sub-rule (1), he shall be punishable with a
penalty not exceeding rupees one hundred for each day of defaults.
14.
Treatment and replacement of
registration certificate issued earlier under the Tripura Sales Tax Act, 1976 -
(1)
For the purpose of issue of a fresh
certificate of registration, the concerned Superintendent of Taxes shall, on
receipt of application for registration in Form –I from a person deemed to be
registered under section 19 of the Tripura Value
Added Tax Act, issue a fresh certificate, in replacement of such certificate of
registration under the Tripura Sales Tax Act, 1976.
Subject to issue of such certificate of registration, such person continues to
be liable under the Tripura Value Added Tax Act,
2005. Such certificate shall be issued ordinarily within thirty days from the
date of receipt of such application except in a case covered by sub-rule (2).
(2)
If any registered dealer under the Tripura Sales Tax Act deemed to be registered under
sub-rule (1) has undergone any change, such dealer shall furnish the particulars
in the application in Form –I to the Superintendent of Taxes together with all
the certificates of registration in replacement of which a fresh certificate of
registration is required to be issued.
(3)
If the Superintendent of Taxes is
satisfied that the contents of application made under sub-rule (2) are correct,
he shall issue a certificate of registration to such dealer ordinarily within
thirty days from the date of receipt of such application.
(4) Cancellation of
registration, suspension of registration:-
(a) When the Superintendent of Taxes is
satisfied that the taxable turnover of sales of any dealer registered under
section 19, for three consecutive years, fails to exceed the taxable limit, he
shall cancel the registration of the dealer under sub-section (11) of Section
19.
Provided that where the Superintendent of Taxes does
not cancel the certificate of registration on the application of a dealer on or
before the last date of the period two years immediately following the three consecutive
years during which his taxable turnover of sales failed to exceed the taxable
limit, such certificate shall stand cancelled with effect from the first day of
the year immediately following the period of two years referred to above.
(b)
If the Superintendent of Taxes is
satisfied that the dealer is not liable to pay tax under section 3 he shall, on
application made by such dealer under sub-rule (1), cancel the registration
with effect from the first day of the year following the year referred to in
that sub-rule.
Provided that where the Superintendent of Taxes does
not cancel the certificate of registration on or before the last day of the
year during which the application for cancellation of the certificate is made,
such certificate shall stand cancelled with effect from the first day of the
following year.
(c) (i) Where a dealer has failed
to pay tax, penalty or interest under the Act or has failed to furnish return
referred to in sub-section (1) of section 24, the concerned Superintendent of
Taxes shall be competent to suspend certificate of registration of such dealer
under sub-section (8) of section 19.
(ii) The Superintendent of Taxes
before suspending a dealer’s certificate of registration shall issue a notice
on any date after the expiry of due date of payment of tax, penalty or interest
or furnishing of return, referred to in sub-clause (1) giving such dealer an
opportunity of being heard.
(iii) If the concerned
Superintendent of Taxes is satisfied that the default in making payment or
furnishing return was made by the dealer without any reasonable cause, such
authority shall suspend the certificate of registration of such dealer with
immediate effect.
(d)
Where the certificate of registration
of a dealer is suspended under sub-section (8) of section 19 for failure to pay
tax, penalty or interest under the Act, the concerned Superintendent of Taxes
shall, on an application made by the dealer along with the evidence of payment
of such tax, penalty or interest, or furnishing of such return or returns as
the case may be, restore such certificate of registration in accordance with
the provision of sub-section (9) of that section.
(e) (i) Where a dealer has failed
to pay tax, penalty or interest under the Act, or has failed to furnish return,
the concerned Superintendent of Taxes shall be competent to cancel registration
of such dealer under sub-section (6) of section 19.
(ii) Where the
certificate of registration of a dealer is suspended under sub-section (8) of
section 19 for failure to pay tax, penalty or interest under the Act, and
continues to be so suspended even after ninety days from the date of such
suspension, the concerned Superintendent of Taxes may cancel such certificate
of registration after giving the dealer an opportunity of being heard.`
(i) Every dealer registered under this Act shall
display a sign board at a conspicuous place at his place of business showing
his trade name and address of place of business including premises number,
floor, room No., etc., if any ;
(ii) The
sign board shall also show the number of certificate of registration granted
under the Act ;
16.
Information in respect of changes requiring amendment of certificates of
registration :-
(1)
When any registered dealer furnishes
any information in accordance with sub-section (5) of section 19 of the Act to
the Superintendent of Taxes within fourteen days of the occurrence of the event
along with the certificate of registration for amendment or cancellation
thereof as the case may be and the concerned Superintendent of Taxes shall
amend the certificate accordingly after making such inquiry as he deems fit.
(2)
Every registered dealer, shall inform
the following information to the concerned Superintendent of Taxes in respect
of any change of his business:-
(a) Information regarding
appointment of a new manager or opening a new warehouse of the business.
(b) Intention of purchasing
any class or classes of goods which are not covered by the existing certificate
of registration.
(c) Information in respect of
intention to sale or dispose any business by the selling dealer shall be
intimated to the concerned Superintendent of Taxes with following particulars
:-
(i)
Name and address of purchaser;
(ii) Date of sale or
disposal;
(iii) No. of certificate of
registration of the purchaser;
(iv) Whether purchaser has
made application to the Superintendent of Taxes for amendment of the
certificate of registration;
(v)
An amount of tax, penalty and interest
remaining unpaid by the dealer selling the business as on the date of sale or
disposal of such business;
(d)
Information to be furnished with respect to discontinuation of his business :-
(i)
where a dealer registered under the Act
discontinue his business, he shall make an application within fourteen days of
such discontinuation together with certificate of registration for the
cancellation thereof to the concerned Superintendent of Taxes.
(ii)
If the concerned Superintendent of Taxes, after making such enquiry, as he
deems fit, is satisfied that the business has been discontinued, he shall, by
an order in writing cancel the certificate of registration.
(e) Information in respect to change of name and
nature of business and constitution of board of directors of company. If a
registered dealer intends to change the name and nature of the business, he
shall apply to the concerned Superintendent of Taxes with certificate of
registration and adduce such evidence as may be necessary. The Superintendent
of Taxes after making enquiry as he deems fit, is satisfied that the contents
of the application are in order, he shall, by an order in writing, amend the
certificate of registration of the dealer.
Where a dealer being a Company, effects
any change in the Constitution of the Board of Directors, such dealer shall,
within fourteen days from the date of the resolution adopted in the meeting of
the company, inform the concerned Superintendent of Taxes of the names of the
directors in the reconstituted board of directors and furnish declaration
affixing one copy of pass port size photograph of such Director or Principal
Officer.
(f) Information in respect to death of any dealer
by his legal representative -
In the event of death of a dealer, being
a proprietor or partner of a firm, his legal representative shall, within
fourteen days from the date of such death, inform in writing the concerned
Superintendent of Taxes of the date of such death and produce before such
authority, evidence as may be considered necessary.
(g) Declaration in respect of manager or other officers of a
registered dealer -
Every dealer registered under the Act
shall within fourteen days from the date of registration, furnish to the
concerned Superintendent of Taxes a declaration in respect of the manager,
officers or authorised person in Form XL and shall send a revised declaration
within 14 days from the date of change of such manager or officers.(3)
Submission of statements, accounts and declaration under sub-section (1) of
section 59 :-
(1)
Every registered dealer shall, within
sixty days from the closing of the accounting year, submit before the concerned
Superintendent of Taxes a yearly statement showing the details of closing stock
at the end of such accounting year in the manner given below :-
(a) A registered dealer who is a manufacturer
shall furnish closing stock, statement showing the following information :-
(i) quantity
and value of finished goods,
(ii) quantity and value of semi-finished
goods,
(iii) quantity and value of raw materials,
(iv) quantity and value of packing materials.
(b) A registered dealer other than a
manufacturer shall submit the closing stock showing the following particulars
:-
(v) quantity and value of
goods,
(vi) quantity and value
of packing materials.
(4)
Every registered dealer shall, within
sixty days from the closing of the accounting year, submit before the Superintendent
of Taxes an annual statement showing the name and registration certificate No.,
if any, of sellers from whom goods were purchased during such year and total
amount of purchases made and tax paid or payable against such purchases during
such year.
(5)
Every registered dealer who is entitled
to claim refund under section 43 shall, within twenty one days from the end of
each return period, submit a statement showing details of refund claimed in
respect of each export sale effected during such period.
(6)
Every registered dealer, who transfers
goods to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall, within thirty
days from the end of each returned period submit a statement showing the
quantity and value of goods so transferred during such period and if such goods
are transferred at the cost price then corresponding sale price in local market
of such dealer shall also be declared.
(7)
Every registered dealer shall, along
with periodical return submit a detailed statement of purchase in Form XXXVII
& sales in Form No. XXXVIII.
17. REGISTRATION OF TRANSPORTERS
CARRIERS OR TRANSPORTING AGENT :-
(1) Every transporter, carrier or transporting agent operating
transport business in Tripura relating to taxable
goods shall, apply to the Superintendent of Taxes for registration under
section 22 of the Tripura Value Added Tax Act, 2005.
The application for registration shall be in form IV.
(2) An application for registration shall be signed and verified in
the case of :-
(a)
individual, by the Proprietor of the business;
(b)
a firm, by the Managing Partner or an adult member of the firm;
(c)
an association of persons, an adult member of the association;
(d)
a Hindu undivided or joint family, by the Manager, Karta
or any adult member of the family;
(e)
a company, by the managing Director or Director of the Company in India;
(f)
any Government Department, by the Head of the office.
(g)
any Government undertaking, Head of Office of such undertaking;
(3) Application for registration of transporter,
carrier, transporting agent under sub-rule (1) of this Rule shall state interalia :-
(i) Name of the
applicant :
(ii) Status of the applicant (Proprietor,
Partner, Director etc ) :
(iii) Name of the transporter, carrier or transporting agent :
(iv) Address of head office with
telephone/E-Mail/Fax No., if any :
(v) Name and address of
proprietor, partner, Director etc.
(vi) Address of all branch offices:
(vii) Address of all godowns
:
(viii) Particulars of trucks /lorries in the
name of the transport company itself and in the name of its partners.
(ix) Particulars of immovable
properties including landed property of proprietor/ partners :
(x) Bank accounts of transporter, proprietor & partners and nature of
account.
(4) Registration Certificate shall be in Form V.
(5) Register of certificates of registration issued to transporters
shall be maintained by the Superintendent of Taxes in Form-VI.
(6) If
a Transporter ,carrier or a transporting agent
carries or transports any taxable goods in
contravention of the provisions of the Act or the Rules, his registration
shall be liable to be cancelled or suspended for such period as may be
determined by the Commissioner of Taxes after giving him a reasonable
opportunity of being heard.
(7) Every
transporter ,carrier or transporting agent operating
its transport business in Tripura shall
maintain in a Register in Form-VII a true and correct account of every
consignment of goods transported into Tripura
and in Form-VIII of goods transported outside Tripura
through it. Every transporter shall furnish quarterly
statement in Form-IX showing a true and correct account of undelivered taxable
goods lying in its custody as on the last day of the related quarter (financial
year to be followed ) which were transported into Tripura
through it, till that day so as to reach the Superintendent of Taxes within
thirty days from the expiry of each quarter.
Provided that the Superintendent of Taxes may by order in writing direct any transporter to furnish the statement in Form-IX before expiry
of any quarter within such date as may be specified in the order and may like
wise at any time modify or annul such order.
(8)
No taxable goods shall be delivered by
the transporter, carrier or transporting agent unless
the requirements laid down in Rule 48 and 51 have been complied
with.
(9)
No delivery of taxable goods shall be
given by the transporter without obtaining a
copy of permit in Form-XXIV signed by the Superintendent of Taxes/Inspector of
Taxes.
(10) All accounts, registers and other documents
related to the transport business in transportation of taxable goods into Tripura and outside Tripura and
delivery thereof in possession of a transporter
and its office or go-downs and vehicles shall, at all times, be open for
inspection by the Commissioner or any other officer. If the inspection remains
incomplete, the Commissioner or any other officer may lock and seal that
premises including office, go-down etc. where accounts, records, documents and
taxable goods are kept.
(11) If the Commissioner has reason to suspect
that any transporter is carrying on transport
business in contravention of the provisions of the Act and Rules he may conduct
physical verification of stock of taxable goods available in its recorded
office, go-downs, vehicles etc.
(I) Every registered dealer shall furnish returns
of turnover of taxable goods under section 24 of the Tripura
Value Added Tax Act, 2005 to the Superintendent of Taxes in Form –X.
(II) the notice
referred to in sub-section (2) of Section 24 of the Act shall be in Form -XII.
(III) the return shall be furnished quarterly so
as to reach the Superintendent of Taxes within one month from the expiry of
each quarter.
Provided that the Commissioner or any other officer
not below the rank of Superintendent of Taxes may by an order in writing,
direct any dealer to submit returns for period less than a quarter or a month
within such date as may be specified in the order and may likewise at any time
modified or annul such order and the reason of directing any dealer to submit
such returns should be recorded.
(IV) Every
dealer who is registered under the Act or to whom :-
(a)
a notice has been served to furnish
return under sub-section (2) of section 24 shall, maintain in a register a true
and upto date account of sales and purchases of
taxable goods made by him.
(b)
for the purpose of furnishing return
and making payment of tax as required by section 24 and rules made thereunder, the accounts of sales & purchases
maintained in the register, referred to in clause (a) shall be totalled by the
dealer at the end of each month and shall be in agreement with the total amount
of sales of goods and purchases of goods according to his accounts and the
books of accounts that he maintains in terms of section 48 and rules made there
under.
(c)
every dealer shall maintain the
copies of permits documents, vouchers, bills, or cash memos, counter
foils of all related CST Forms as may be required in support of any entry in his
accounts, books of accounts or sales register and purchase register that he is
required to maintain by or under section 48.
(d)
every dealer who is registered under
the Act or to whom a notice has been served to furnish return under sub-section
(2) of section 24 shall also maintain a VAT account register for the purpose of
sub-section (7) of section 10 of this Act.
(V) All returns required to be furnished shall be signed and verified
as in the case of an application for registration under Rule 10.
(VI) Every registered dealer, who transfers goods
to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall, within thirty
days from the end of each return period submit a statement showing the quantity
and value of goods so transferred during such period and if such goods are
transferred at the cost price then corresponding sale price in local market of
such dealer shall also be declared.
(VII) Every registered dealer shall, along with
periodical return submit a commodity wise statement of purchase & sale in
Form No. XXXVII & XXXVIII.
19.
Deduction of sale price of goods returned or rejected for computing gross
turnover of sales for subsequent
return period :-
Wherein, any goods are returned by a customer to a
registered dealer within three months from the date of purchase, during or
following the period in which such goods were sold, such registered dealer may,
while furnishing return under Rule 18 deduct the sale price of goods in
respect of which due tax was paid by the dealer during the earlier period from
his gross turnover of sales of goods.
20.
Manner and time of payment of tax before furnishing returns :-
Every dealer who is required to furnish return
quarterly or monthly according to Rule 18, shall pay into the appropriate
Government Treasury or authorized bank of the area where the dealer has a place
of business, under the appropriate challan the amount
of tax payable according to his accounts for each quarter or month within thirty
days from the expiry of the each quarter or month.
21. (1) Where it appears
necessary to the Superintendent of Taxes to make an assessment under section 31 in respect of a dealer for a year or part of a
year, comprising period or periods, such Superintendent of Taxes shall serve a
notice under sub-section (1) of section 31 upon a dealer directing him to
appear before him in person or through his authorized agent on the date and at
the time specified in such notice in compliance of the requirement of sub-rule
(5) and sub-rule (6) for the purpose of assessment of tax in respect of the
aforesaid period or periods and imposition of penalty under sub-section (3) of
section 25.
(2) The notice referred to in
sub-rule (1) shall be in Form XXXV.
(3) Assessment orders passed
under the provisions of the Act shall be made in Form-XIII and Form-XIV.
(4) In the notice referred to in sub-rule (3),
the date of hearing shall be fixed ordinarily not before fifteen days from the
issue of such notice.
(5) The notice referred to in
section 32(1) of the Act shall be in Form XXXVI.
(6) Demand notice for the
amount of tax and penalty due from dealers :
(a)
After an order of assessment is passed
by the concerned Superintendent of Taxes under section 30 or 31 or 32 in
respect of a dealer, such authority shall serve a notice in Form-XV on such
dealer directing him to make payment of the amount of tax, penalty and
interest, if any, due from such dealer by such date as may be specified in such
notice.
(b)
The date to be specified for payment by
a dealer in the notice referred to in clause (a) shall not ordinarily be less
then thirty days after service of the notice :
Provided that where on account of delay in service of
the notice in Form-XV the dealer is denied of the minimum time of thirty days
for compliance with such notice, he may, on application be allowed such further
time as falls short of thirty days from the service of such notice.
(c)
The notice referred to in clause (b)
shall also specify the date by which a dealer shall produce a receipted copy of
challan of Government Treasury or of authorized bank
as a proof of payment of tax, penalty and interest, if any, made according to
such notice.
(7) Preservation of assessment records :-
(a)
All the papers relevant to the making
of any assessment including determination of interest, imposition of penalty
and refund of tax, interest or penalty in respect of any particular dealer,
owner or lessee of warehouse or owner of goods, as the case may be, shall be
kept together and shall form assessment case records.
(b)
Assessment case records referred to in
clause (a) shall be preserved by the concerned Superintendent of Taxes till
such periods as such case records may be required for final disposal of any
appeal, review, revision or reference under the Act or for final disposal of
any case pending before Tribunal, High Court or Supreme Court.
(8) Period of preservation of
accounts, books of accounts, registers by dealers :-
(a)
The accounts, books of accounts,
registers, documents of the dealer including computerized or electronic
accounts maintained on any computer or electronic media, counter foils of all
statutory forms obtained and used by the dealer, documents, invoices, cash
memos in respect of purchases, sales, delivery of goods by a dealer, or
vouchers in respect of any year or part thereof shall be preserved by him :
(i) for a period of not less then five years
after the expiry of the year to which they relate, or
(ii)
till such period as these may be
required for final disposal of any appeal, review, revision or reference under
the Act or for final disposal of any case pending before any Court or Tribunal
in respect of such year or part thereof, which ever is later.
An appeal under section 69 shall lie to the Assistant
Commissioner of Taxes (or any other Officer specially empowered in this behalf
by the State Government) and an appeal against an order passed by the Assistant
Commissioner (or any other Officer specially empowered in this behalf by the
State Government) under section 69 or an order passed by the Commissioner under
Sub-section (1) of Section 70 shall lie to the Tribunal and a dealer or other
person may file appeal under sub-section (1) of Section 72 before the
High Court against the order passed by the Commissioner of Taxes under
sub-section (2) of section 70 or against the order passed by the Tribunal under
section 71.
23.
(1) A memorandum of appeal (in duplicate) may be presented
to the Assistant Commissioner (or any other Officer
specially empowered in this behalf by the
State Government) or to the Tribunal by the appellant or by an agent duly authorised by him or
may be sent to the said authority by post.
The memorandum of appeal
(i) shall contain the following particulars
:-
(a)
the date of the order appealed against ;
(b)
the name and designation of the officer who passed the order ;
(c)
the ground of appeal briefly but clearly set out ;
(d)
the amount of tax demanded to be due from the appellant ;
(e)
the date of the service of the order appealed against ;
(ii)
shall be accompanied by a copy attested
to be a true copy by a Gazetted Officer or a certified copy or a Photo copy of
the order appealed against ;
(iii) shall be endorsed by
appellant or by an agent authorised in writing in this behalf by the appellant
as follows :-
(a)
that the tax as assessed and / or
penalty levied has been paid or such portion of the tax, assessed and / or
penalty levied as may be required in exercise of his power under provision of
sub-section (1) of Section 69 of the Act by the Appellate Authority will be
paid before the appeal is entertained.
(b) that to the best of his knowledge and
belief the facts set out in the memorandum are true.
(iv)
shall be signed, verified and endorsed
by the appellant or by an agent authorised in writing in this behalf by the
appellant and shall be accompanied by the fee prescribed in rule 59.
(v) shall be in Form -XVI.
(2) If the appellant
fails to comply with the requirements either of clauses (iii) or (iv) of
sub-rule (1), the appeal shall be summarily rejected and it may be so rejected
if he fails to comply with the requirements of clauses (i),
(ii) or (v) of that sub-rule after giving the appellant such opportunity as the
appellate authority thinks fit to amend the memorandum of appeal so as to bring
it into conformity with such requirements.
(3) If
the appellate authority does not reject the appeal summarily, he shall fix the
date of hearing for the appellant or his agent.
(1) A petition for revision
under section 70(2) of the Act shall contain the following particulars :-
(a) a
statement of the facts of the case ;
(b) a
reference to the particular order in respect of which the revision is applied
for ;
(c) the
grounds on which the petition is filed ;
(d) the
date of the service of the order objected to ;
(e) that
the tax assessed and / or penalty levied has been paid or such portion of the
tax assessed and / or penalty levied as the case may be required in exercise of
his power under provision of sub-section (2) of Section 70 of the Act by the Revisional Authority will be paid before the appeal is
entertained.
(2)
A petition for revision shall be
presented, signed, verified and endorsed as in the case of an appeal and it
shall be accompanied by a copy attested to be a true copy by a Gazetted Officer
or a certified copy or a photo copy of the order appealed against and the fee
prescribed in Rule 59.
25. A petition for revision
may be summarily rejected where any of the requirements of rule 24 is not complied with on presentation of the petition.
26. (1) When a petition for revision is not disposed
of under Rule 25, a date and place shall
be fixed for hearing.
(2) The revisional authority may from time
to time adjourn the hearing and make, or cause to be made such further enquiry
as may be deemed necessary.
27. NOTICE OF DEMAND : The notice of demand
shall be in Form-XV.
Dues referred to in the Act shall be paid directly
into the Government Treasury by Challan. No payment
of such dues shall be accepted at the Office of the Commissioner, Additional
Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner
or Superintendent of Taxes.
29. The notice referred to in Sub-section (1) of Section 38 of the Act
shall be in Form -XVII.
30. (1) If a dealer does not submit the return and
pay the amount of tax due from him within the date specified in Rule 18 and the provision thereto, he shall be liable to pay simple interest at the
rate specified in sub-section (1) of section 25.
(2)
If a dealer does not pay the amount of
tax assessed to be due from him within the period specified in the notice of
demand, he shall be liable to pay simple interest at the rate specified in
sub-section (4) of section 45.
(3)
If the last due date of payment happens
to be a holiday in the Bank and the entire amount of due tax is deposited in
the day next following the due date in the Bank, no interest shall be charged.
(4)
Where a dealer has paid a part of the
tax due on any date after the expiry of the specified date, he shall be liable
to pay interest at the specified rate on the whole of the amount of tax due
according to his returns or assessed up to the date of part payment and
thereafter on the balance tax payable.
31. Challans for making payment
shall be in Form -XVIII and shall be obtainable at the Office of the Superintendent of Taxes.
32. Challans shall be
filled in quadruplicate. Two copies duly signed as a proof of payment shall be
returned to the dealer and the
other two retained by the Treasury or sub-Treasury or authorized bank
33. (1) One of the copies retained by the Treasury or
sub-treasury or bank shall be transmitted to the Superintendent on the following day of the payment.
(2)
Every Treasury and sub-treasury or Bank
Officer shall send an advice list to the Superintendent of the area within the
7th day of every month showing the amounts received in the previous
month. The advice list shall contain the challan
number and date, the name of the dealer and the amount paid.
34. (1) Every Superintendent of Taxes shall record
the receipt of challans in the Daily collection
register indicating the number,
date and amount of each challan. The Daily Collection
Register shall be maintained in Form XIX.
(2) Every Superintendent of Taxes shall
maintain an Assessment, Demand and Collection register in Form -XX.
(1) An application for refund shall be made to the Superintendent of
Taxes and shall include, amongst other, the following particulars:-
(a)
the name, address and registration No. of the dealer ;
(b)
the period of assessment for which refund is claimed;
(c)
the amount of dues already paid together with challan
number and the date of payment and ;
(d)
the amount of refund claimed and the grounds thereof;
(2) An application for refund shall be signed and verified by the
person seeking refund and shall be in Form XXXIII.
(3)
Every registered dealer who is entitled
to claim refund under Section 43 shall, within twenty one days from the end of
each return period, submit a statement showing details of refund claimed in
respect of each export sale effected during such period
(4)
No claim of any refund shall be allowed
unless it is made within one year from the date of the original order of
assessment or within one year of the final order passed on appeal or revision
as the case may be, in respect of such assessment.
36. (1)
For
claiming refund under sub-section (1) section 43 of the Tripura
Value Added Tax Act, 2005, the
registered dealer being an exporter of goods shall apply before the
Superintendent of Taxes for refund within three months from the date of filing
of return of the period related to the claim of refund and include, among
other, the following particulars-
(a)
return period ;
(b)
date of filing of return ;
(c)
tax paid for the return period ;
(d)
output tax payable for the return period ;
(e)
excess amount refundable for the return period ;
Provided that goods were sold by such
registered dealer in course of export within the meaning of sub-section (1) of
section 5 of the Central Sales Tax Act, 1956.
(2) Refund of tax charged on purchases made by manufacturing unit :-
(i)
a registered dealer having
manufacturing unit effecting purchases of plant and machinery, containers,
packing materials & raw materials required for direct use in the
manufacture of taxable goods in Tripura, may claim
refund of input tax paid or payable by such dealer on the purchases of
aforesaid goods for such manufacturing unit in Tripura
under section 13 of the Act within three months from the date of filing of
return for the period related to the claim of refund, after adjusting the
amount of output tax, if any, payable on the local sale.
Provided that the goods so manufactured by such
registered dealer in his manufacturing unit are for sale by him in the course
of export within the meaning of sub-section (1) of section 5 of the Central
Sales Tax Act, 1956.
(ii)
For the purpose of claiming refund, the
provisions of this Rule 36, shall apply mutatis mutandis. On receipt of such
application, the Superintendent of Taxes shall verify the particulars given in
the application and will verify the purchases and sales made by the applicant
dealer for correctness and admissibility of the claim of refund. The
Commissioner or any officer authorized on this behalf shall make the refund of
the amount of tax ordinarily within three months from the date of filing
of such application after making such enquiry about the correctness and
admissibility of the claim, as he may deem fit. The original copy of tax
invoices shall be endorsed by the Commissioner or any officer authorised on
this behalf in red ink to show that the tax has been refunded against such tax
invoice or tax invoices and returned to the applicant and the photo copies
shall be duly authenticated by the Commissioner or any officer authorised on this
behalf and kept for record.
(3) The security as mentioned in sub-section (1) of section 20 is
payable by challan in Form – XVIII.
(4)
When the Superintendent of Taxes is
satisfied that the refund claimed is due, wholly or in part, he shall, subject
to the provision of sub-rule(2) of Rule 37 record an order sanctioning the
refund.
37. (1) When an order for refund has been passed, a
refund voucher in Form-XXI shall be
issued in favour of the claimant, unless he desires payment by adjustment. An advice list shall, at the
same time, be forwarded to the Treasury or Sub-treasury Officer concerned.
(2)
When the claimant desires to adjust the
amount of refund due to him against any amount payable by him, the
Superintendent of Taxes shall set off the amount to be refunded or any part of
that amount against the tax, if any, remaining payable by the claimant.
38. (1) A register of refund shall be maintained in
Form-XXII wherein particulars of all applications
for refund and the orders passed thereon shall be entered.
(2)
When the amount to be refunded exceeds
one thousand rupees, the application together with records shall be submitted
to the Commissioner of Taxes.
39. PROSECUTION : A Register in Form-XXIII shall be
maintained showing the prosecutions instituted and offences compounded under the Act.
40. When an order is recorded under section 80
accepting any sum, by way of composition of the offence from any person / dealer / transporting agent/ transporter, the order shall specify the :-
(a) time within which the
money is to be paid into a Government Treasury;
(b) date by which the proof of
such payment is to be produced ; and
(c) authority before whom such
proof is to be produced.
41. The sum referred to in
Rule 40 shall be paid by the person / dealer/ transporter
/ transporting agent to a Government
Treasury in the manner indicated in Rules 28 to 32 and a receipted copy
of the challan shall be produced by him as a proof of
payment.
42. Every registered dealer shall :-
(1)
Keep and maintain a true and correct
account in Bengali or English, or in such other language as the State
Government may specify, as referred to in sub-section (1) of section 48 of the
Act, showing :-
(i)
the quantity and value of goods
produced, manufactured, or purchased and sold by him category wise, as given in
the Schedule. In case of manufacture, such other related particulars relating
to engagement of labour, procurement of raw materials as may be directed by the
Commissioner;
(ii)
the name and address of the persons from
whom goods were purchased, supported by a tax invoice issued by the
seller duly signed and dated;
(iii)
the name and address along with the
Registration No. of the registered dealer from whom goods were purchased,
supported by a tax invoice issued by registered dealer duly signed and dated
for claiming tax credit;
(2) maintain ledger, cash book, bill book, tax invoice and other
account books to be numbered serially for each year.
(3) Issue bill or cash memo or tax invoice in respect of every sale as
the case may be
(i)
every such bill, cash memo / tax
invoice shall be duly signed and dated by the dealer or by his manager or
agent. The counterfoil of such bill or cash memo or tax invoice shall also be
signed and dated, as aforesaid.
(ii)
the bill or the cash memo or tax invoice
shall be serially numbered for each year. In each of the bill or cash memo
issued, the dealer shall specify the full name and style of his business, the
number of his registration certificate, the particulars of goods sold and the
price thereof. In case of sale to a dealer the full name, address and the
number of registration certificate of the purchaser should be mentioned.
(iii)
Tax invoice shall be in triplicate, page
one shall be marked – ‘ORIGINAL – BUYER’ page two shall be marked – “1ST
COPY – TAX CONTROL” and page three shall be marked – “2ND COPY –
SELLER” in FORM – XXIX.
(iv)
the first copy of every such bill, cash
memo or tax invoice is to be marked ‘ORIGINAL’ and other copies as ‘DUPLICATE’,
‘TRIPLICATE and ‘QUADRUPLICATE’ etc. as may be required by the selling dealer.
The copy of bill or cash memo marked ‘ORIGINAL’, including computer generated
bill or cash memo must be signed by dealer or his authorized person.
43.
REQUIREMENT OF KEEPING CASH MEMO OR
BILL, TAX INVOICE DURING TRANSPORTATION :-
(1)
Every dealer or any person shall
on his behalf, carrying any taxable goods in excess of the quantity specified
in Rule 47 from one place to another within the State after purchasing
the same from any dealer keep with him the cash memo or the bill / tax invoice
of such purchase.
(2) Failure to keep the cash memo or the bill or tax invoices as a
proof of purchase from a dealer within the State shall give rise to the
presumption that such goods have been brought or carried for evasion of tax in
contravention of the provisions of the Act and Rules.
44. In requiring the production by any dealer of
his accounts or documents etc. strict regard shall be paid to the necessity of not disturbing the normal business of
the dealer or the works of the staff any more than is necessary for the purpose
of ascertaining the required information.
45. Selection of dealers for audit :-
(1) The Commissioner shall, under sub-section(1)
of Section 28, of the Tripura Value Added Tax Act,
2005 select the dealers for audit.
(2)
Upon selection of registered dealers
under sub-rule(1), the Commissioner shall send the list of registered dealers
so selected to the appropriate auditing authority for conducting audit under
sub-section (1) of section 28.
(3) The audit shall be performed by auditing
authority either individually or as a team. Such team of auditing authority may
consist of one or more Superintendent of Taxes, Asstt.
Commissioner, or Deputy Commissioner, as the Commissioner may deem fit. The
Auditing authority may take assistance of Inspector of Taxes for making cross
verification of documents like bills, tax invoices, permit in Form XXIV, or
XXVI, if such auditing authority considers it necessary.
(4) Audit of selected dealers :
(i)
For the purpose of audit, an audit team may consist of the following
persons :
(a) Superintendent of Taxes
and Inspector of Taxes with the Superintendent of Taxes as its head;
(b) Asstt.
Commissioner of Taxes, Superintendent of Taxes and Inspector of Taxes with Asstt. Commissioner of Taxes as its head ;
(c) Deputy Commissioner of
Taxes, Asstt. Commissioner of Taxes, Superintendent
of Taxes and Inspector of Taxes with Deputy Commissioner of Taxes as its head; Provided
that the members of the Audit team shall not be entrusted with the
responsibility of collection of taxes. Provided further that the State
Government may authorise any other Government Department, Organisation or
undertaking to perform the functions of an Audit team. (ii) The Audit report
drawn by an audit team :-(a) headed by Superintendent
of Taxes shall be scrutinized by the Asstt.
Commissioner of Taxes ;
(b) headed by an Asstt. Commissioner of
Taxes shall be scrutinized by a Deputy Commissioner of Taxes ;
(c) headed by a Deputy Commissioner of Taxes, shall be scrutinize
by an Addl. Commissioner of Taxes ;
(5) (i) Person or persons who are selected
by the Commissioner of Taxes in the manner prescribed in clause (i) of sub-rule (4) shall audit the records and
examine the correctness of return or returns generally and
admissibility of various claims, including input tax credit.
(ii) For the purpose of audit the
auditing authority may -
(a) inspect the books of accounts and other documents related to
business ;
(b)
search dealers’ place of
business, warehouse, residence and other places if there is reasonable
suspicion that evidences will be available in such place related to
evasion of tax or any offence under the Act ;
(c)
seize books of accounts or
documents including those in electronic form, if considered necessary,
for the purpose of the Act ;
(d)
break open any door, or window of
house room or warehouse, or any almirah, safe box or
receptacle where the Commissioner or auditing authority or any person
appointed under section 18 of this Act, has reason to believe that such dealer,
person, transporter or owner or lessee of warehouse
keeps or is, for the time being, keeping any accounts, registers, documents, or
records of his business or any stock of goods for sale either before or after
entering or searching or during search of any place of business or any other
place for the purpose of sub-section (1) of section 28 of the Act;
(e)
may seal any house, room, warehouse, almirah, safe, box or receptacle in which he has reason to
believe a dealer, person, transporter or owner or
lessee of warehouse keeps or is, for time being keeping any accounts,
registers, documents or records of his business or any stock of books for sale
;(iii) The result of audit shall be communicated by the
auditing authority to the assessing authority.
46. Notices or requisitions under the Act or the
Rules may be served by any of the following methods :-
(a) by delivery to the
addressee or his agent, by hand a copy of the notice or by registered post.
Provided that if upon an attempt having
been made to serve any such notice or requisition by any of the above mentioned
methods, the Superintendent of Taxes concerned is satisfied that the dealer,
evading the service of a notice or requisition or that for any other reasons,
the notice or requisition can not be served by any of the above mentioned
methods, the said authority shall cause such notice or requisition to be served
by affixing a copy thereof on some conspicuous place in his office and also
upon some conspicuous part of the last declared place or premises of the dealer
and such service shall be as effectual as if it has been made on the dealer
personally.
47. No person, other than a registered dealer,
shall take delivery or transport from any railway station, post-office, airport, business place of any transporter, carrier or transporting agent or any other
place whether of similar nature or otherwise in Tripura
any consignment of taxable goods despatched from outside Tripura
: Provided that this restriction shall not apply to any consignment which does
not exceed :
(a)
in case of goods sold by quintal and kilograme –5
kilograms in weight.
(b)
in case of goods sold by litre –1 litre in volume
(c)
in case of goods sold by meter –1 meters in length.
(d)
in case of goods sold by piece –1 in number.
(e)
in case of goods sold by pair –1 pair.
(f) in case of precious stones, namely diamonds,
emeralds, rubies, real pearl, and sapphires synthetic or artificial precious
stones, pearls artificial or cultured –1
gram in weight.
48. A registered dealer shall, before taking
delivery of or transporting from any place specified in Rule 47, any consignment of taxable goods exceeding the
quantities specified in the said rule and dispatched from any place outside Tripura, produced for countersignature before the
Superintendent or Inspector the railway receipt, bill of lading or other
document required for the purpose of obtaining delivery of such consignment
from the carrier. He shall simultaneously make over to the Superintendent of
Taxes a written declaration in Form-XXIV in triplicate duly signed.
49. (1) Every declaration to be given under clause(a)
of sub-section (2) of section 67 of the Act shall contain a correct and complete accounts of the goods
carried by the transporter and shall be in Form-XXV
in triplicate and duly signed by him.
(2)
The Officer-in-charge, of the checkpost or the barrier on being satisfied about the
correctness of the statements made and particulars contained in the declaration
in form-XXV, shall seal it with his official seal and give a permit. The
duplicate and triplicate copies of Form-XXV shall thereupon be returned to the Transporter and the original copy shall be retained by the
officer-in-charge and the same shall be forwarded to the concerned
Superintendent of Taxes after the end of every month. Provided that a transporter who has obtained a permit at the first check
post or barrier under this sub-rule shall not be required to make any further
declaration at any other check posts or barriers in respect of only so much of
the consignments to which the permit relates.
(3)
Registered transporter,
carriers or transporting agent under Sub-rule (1) of Rule 17, shall obtain the
Form XXV, subject to the provisions of Rule 50, from the concerned
Superintendent of Taxes on payment of such price as may be notified by the
Commissioner. The form shall be in triplicate and serially numbered and account
shall be maintained in the Office of the Superintendent of Taxes in a register.
No form, other than Form XXV supplied from the Office of the Superintendent of
Taxes, shall be entertained. Registered transporter
shall submit triplicate copy of Form XXV to the concerned Superintendent of
Taxes at the time of obtaining further supply of the said form. Provided that
the transporter may be supplied with the Form XXV in
case the Superintendent of Taxes is satisfied that due to reasons beyond
control of the transporter it is not able to produce
the triplicate copy of Form XXV taken earlier and the transporter
has submitted an undertaking to produce such triplicate copy within two months.
(4)
If the Superintendent of Taxes
considers it necessary so to do, he may specify the period on the Form XXV so
issued by him, for which it will be valid.
(5)
If any Form XXV obtained by a
registered transporter under sub-rule (3) is lost or
destroyed or stolen, it should immediately report the fact of such loss,
destruction or theft to the Superintendent of Taxes concerned.
(6)
When the registration certificate of
a transporter is cancelled/ suspended, such transporter shall forthwith surrender to the concerned
Superintendent of Taxes, all unused Form XXV remaining in stock with it and the
concerned Superintendent of Taxes shall thereupon cancel and mutilate such form
so surrendered.
50. (1) (a) If the Superintendent of Taxes is satisfied
that the applicant for Form XXV has not made bonafide
use of such forms previously
issued to him or that he does not require such form for bonafide
reasons, he may reject the application.
(b) If the Superintendent of Taxes is satisfied
that the applicant does not require from XXV in such number as he has applied
for, for bonafide reasons the Superintendent of Taxes
may issue such forms in such lesser numbers, as in his opinion, would satisfy
the reasonable requirement of the applicant.
(2)
For any breach of provisions contained
in Rule 46 by a transporter, the Superintendent of
Taxes may reject the application for Form XXV made by such transporter.
(3) If the Superintendent of
Taxes is satisfied that :-
(a) the applicant for Form XXV has delivered taxable goods to anybody
without obtaining valid permit, or
(b) the
applicant has concealed the actual particulars of the consignments transported
by it, or
(c)
the applicant is a defaulter in payment
of composition money due from it under sub-section (1) of section 80 or tax and
penalty due from him under section 77 of the Tripura
Value Added Tax Act, 2005 within the prescribed date or within the extended
period, the Superintendent of Taxes may reject the application for Form XXV
made by such transporter.
51. The Superintendent of Taxes or Inspector of
Taxes shall on being satisfied about the correctness of the statement made and particulars contained in a
declaration in Form XXIV, countersign the railway receipt, bill of lading or
other documents and shall seal it with his official seal. All the three copies
of the declaration made by the dealer shall be endorsed with the number of
railway receipt, bill of lading or other documents as the case may be and the
date of countersignature of the aforesaid documents and these shall be signed
by the Superintendent or Inspector and sealed with his official seal. Two
copies of the declaration shall thereupon be returned to the dealer and the
other copy retained by the Superintendent or Inspector of Taxes for office
records.
52. (1) Where the procedures laid down in rule 48 or
rule 69 cause inconvenience to a dealer, such dealer may transport consignments or taxable goods despactched from any place outside Tripura,
on the basis of intimation furnished by such dealer in Form XXVI in
accordance with the provisions contained in this rule, from such railway
station, steamer station, post office, airport or any other place notified under
section 66 or section 67 of the Act as may be specified in this behalf for the
purposes of this rule by the authorized officer.
(2)
The dealer referred to in sub-rule (1),
who shall be a registered dealer may obtain, subject to the provisions, of Rule
53, the Form XXVI on application, from the Superintendent of Taxes concerned.
The Form XXVI shall be in triplicate and shall contain the following
particulars, among others, namely -
(a) the description, quantity
and value of the taxable goods to be transported,
(b) the place from which the
taxable goods is being despatched.
(c) the railway receipt or
bill of lading or air note number or road consignment note number,
(e) the name and address
of the seller from whom purchased.
(3)
The registered dealer referred to in sub-rule (2) shall, before transporting
any consignment of taxable goods from any railway station, steamer station,
post office, airport or any other place notified under section 66 or section 67
as referred to in sub-rule (1), produce for countersignature before the
authority mentioned in sub-rule (4), the railway receipt or bill of lading or
other documents required for the purpose of obtaining delivery of such
consignments from the transporter and he shall also
furnish the Form XXVI duly filled in and signed by him in triplicate to the
said authority.
(4) (i) The Superintendent of Taxes or Inspector
posted on duty at the railway station, steamer station, post office, airport or
any other place notified under section 66 or section 67 as referred to in
sub-rule (1), shall be the authority for the purpose of sub-rule (3).
(ii) The said authority shall, after being
satisfied that the Form XXVI has been duly filled in, countersign the railway
receipt, bill of lading, air note or other documents under his official seal.
(iii) Three copies of Form XXVI furnished by the
registered dealer shall be endorsed with the number and date of railway receipt
or bill of lading or other documents along with countersignature of aforesaid
documents and these shall be signed by the said authority under his official
seal, two copies of which shall be returned to the registered dealer and the
third copy shall be retained by the said authority,
(iv)
The consignments shall then be taken
delivery of from the transporter on presentation of
the railway receipt or other documents so endorsed. The original copy of the
Form XXVI shall thereafter be submitted to the appropriate Superintendent of
Taxes by the registered dealer at the time of obtaining further supply of Form
XXVI or within one month from the date of the aforesaid countersignature,
whichever is earlier, and the duplicate copy shall be retained by such dealer.
(5)
A registered dealer referred to in
sub-rule(2) or his agent, transporting any consignment of taxable goods by any
road vehicle or river craft or other vessel or by any other means across or
beyond the notified area of a check-post, referred to in sub-section (1) of
section 67, shall furnish Form XXVI in triplicate, duly filed in, and signed by
him, to the Superintendent of Taxes or Inspector posted at such notified area.
The said Superintendent of Taxes or Inspector, after being satisfied that the
Form XXVI has been duly filled in, shall allow the movement of such taxable
goods mentioned in the said Form XXVI, if such goods conform to the description
given therein. He shall retain the third copy of the Form XXVI and return to
the registered dealer other two copies on which he shall endorse the date of
transportation of the consignment and shall sign, seal and date such
endorsement. The registered dealer shall submit the original copy of the Form
XXVI to the appropriate Superintendent of Taxes at the time of obtaining
further supply of the said form or within one month from the date of the
aforesaid endorsement whichever is earlier, and the duplicate copy shall be
retained by such dealer : Provided that the dealer may be supplied with
Form XXVI in case the Superintendent is satisfied that due to reasons beyond
control of the dealer he is not able to produce the original copy of Form XXVI
taken earlier and the dealer has submitted an undertaking to produce such
original copy within three months
.(6)
The Superintendent of Taxes or Inspector referred to in sub-rule (4) or
sub-rule (5) shall forward the triplicate copy of the Form XXVI retained by him
to the appropriate Superintendent of Taxes at the end of every month
.(7)
If the Superintendent of Taxes considers it necessary so to do, he may specify
the period on the Form XXVI so issued by him, for which it will be valid and
may also specify thereon the name of the railway station, steamer station,
post-office, airport or any other notified place referred to in sub-rule (1) in
respect of which only such form may be used by a dealer.
(8)
When the registration certificate of a
dealer is cancelled or suspended, such dealer shall forthwith surrender to the
appropriate Superintendent of Taxes all unused Forms XXVI remaining in stock to
him and the appropriate Superintendent of Taxes shall thereupon cancel such
forms so surrendered.
53. If any Form XXV or Form XXVI, either blank
or duly filled in is lost or stolen or destroyed, while it is in his custody before despatch or lost in transit, the
dealer shall furnish to the concerned Superintendent of Taxes, a reasonable
security by way of a Indemnity Bond in Form XXXIV separately for each form so
lost, stolen or destroyed against any possible misuse of the said form.
54.
(1) If for reasons, to be recorded in writing :-
(a)
the Superintendent of Taxes is not
satisfied that the applicant for Form XXVI made bonafide
use of such forms previously issued to him or that his requirement of such
forms as applied for is bonafide, he may reject the
application.
(b)
The Superintendent of Taxes is not
satisfied that the applicant’s requirement of Form XXVI in such number as he
has applied for is bonafide, the Superintendent of
Taxes may issue such forms in such lesser numbers as in his opinion would
satisfy the reasonable requirement of the applicant.
(2) If the applicant has at the time of making the application for
Form XXVI -
(a) failed
to comply with an order demanding security from him under section 20 of the
Act, or
(b)
defaulted in furnishing any return or
returns together with receipted challan or challans showing payment of tax due from him according to
such return or returns for furnishing of which the prescribed date has already
expired, the Superintendent of Taxes shall reject the application.
(3)
For any breach of the provisions
contained in Rule 52 by a dealer, the Superintendent of Taxes may reject the
application for Form XXVI made by such dealer.
55. (1) Every person shall, before transporting any
consignment of any taxable goods exceeding
the quantity specified in the provisions of Rule 47 from any place inside the
State to a place outside Tripura, produce for
countersignature before the Superintendent of Taxes or the Inspector, a written
declaration in Form XXVII, in triplicate and duly signed containing a correct
and complete account of goods carried along with other documents regarding
payment of tax under the Act
;
Provided that if any such person claims that he is not
liable to pay any tax under the Act he shall be required to produce necessary
documents in support of the claim to the satisfaction of the Superintendent of
Taxes or the Inspector of Taxes.
(2)
The Superintendent or the Inspector of
Taxes shall, on being satisfied about the correctness of the statement made in
the declaration in Form XXVII and payment of due tax, sign and seal the
declaration with the office seal in the space provided and also countersign the
challans or bills or tax invoice, thereby, permitting
the person to transport the taxable goods outside the State. Two copies of the
permit shall thereupon be given to the applicant and the third copy retained by
the Superintendent or Inspector of Taxes. The Transporter
shall produce one copy of the permit while crossing the last check-post in the
State.
56. Notwithstanding anything contained in Rule
47, the Superintendent of Taxes of any area may for good & sufficient reason to be recorded in
writing authorize any person to take delivery of or transport any consignment
of taxable goods exceeding the quantities specified in the said Rule 47 from
the place in such area.
57. DELEGATION AND EXERCISE OF POWER :
The powers to call for returns, to make assessment, to
cancel or rectify them, to impose penalty and to order maintenance of accounts
shall not be delegated to any officer below the rank of Superintendent of
Taxes.
58. The officers to whom powers may be delegated
under section 85 shall exercise the powers subject to the provisions of the Act and the Rules thereunder and to such restrictions as may be imposed by
the Commissioner in delegating the powers.
59.
FEES :
The following fees shall
be payable :-
(a) upon a memorandum of appeal against an order
of assessment, or upon a petition for revision of an appellate order against an
order of assessment – 1 percent of the amount of tax in dispute subject to a
minimum of fifty rupees which ever is higher.
(b) upon a memorandum of appeal against an order
of penalty, or upon a petition for revision of an appellate order against an
order of penalty – 1% or minimum of fifty rupees which ever is higher ;
(c) upon a petition for revision of any other order or upon any other
miscellaneous petition – rupees fifty ;
(d) for a duplicate copy of certificate of registration – rupees
hundred ;
(e) upon an application for registration – rupees hundred.
Explanation :- In this rule, “the amount
of tax in dispute” means the difference between the amount of tax assessed and
the amount admitted by the dealer to be payable.
60. No fees shall be payable in respect of any
objection written or verbal made in reply to a notice, nor in respect of any spontaneous application which asks only
for information and does not seek any specific relief.
The first copy of any assessment and the first copy of
the appellate or revisional order will be supplied to
the dealer free of charge.
62. An application for a certified copy of order
or other documents shall be filed in the office of the Commissioner, Addl.
Commissioner, Joint Commissioner, Depuly
Commissioner, Assistant Commissioner or Superintendent as the case may be, and
shall contain the following particulars :-
(a) name and address of the
dealer ;
(b) relevant return period ;
(c) particulars of the
document or order ;
(d) office in which the
document or order is available.
63. The following fees shall be payable for
certified copies :
(a) an application fee – rupees ten.
(b) authentication fee for every 360 words or fraction of 360 words –
rupees fifty.
(c) one
impressed folio for not more than 150 (English) words and extra folio for every
additional 150 words or less.
(d) urgent fee for Rs.50/- if an applicant
requires his copy to be furnished on the day of submission of the application.
In such cases, fees and folio must also accompany the application.
(e) an additional fee of Rs.15/- to cover the cost of postage if the
applicant wants his copy to be sent to him by post.
(f) a searching fee of Rs.25/- if the applicant
wants a copy of the order or document which is more than one year old.
(g) all the fees payable under the Act or Rules shall be paid in Court
Fee stamps.
A dealer shall ordinarily
be assessed by the Superintendent within whose jurisdiction his business is situated. Where a dealer
has more than one such place of business, he shall be assessed by the
Superintendent within whose jurisdiction his chief place or head office in Tripura of such business is situated.
65. A dealer who wishes to claim deduction on the
ground that the taxable goods were not sold in the State but despatched outside the State shall, on demand,
furnish in respect of such despatch the following particulars namely :
(i)
the name of the railway, steamer or
air-station (and of booking office if separate from station of despatch ) and
station of delivery ;
(ii)
the number of the railway, steamer or
air receipt or bill of lading and tax invoice number with date
;(iii) the names of consignor, or the consignee, and ;
(iv) the description and
quantity or weight of the goods consigned with their value.
66. Every registered dealer shall hang up his
registration certificate in his business premises in a conspicuous place.
67. In determining the amount of turnover,
fraction of a rupee below fifty paise shall be
ignored and a fraction of a rupee
equal to or exceeding fifty paise shall be taken as a
whole rupee.
68. In determining the amount of tax payable or
in allowing any refund under this Act, an amount equal to more than fifty paise shall
be taken as one more rupee and an amount less than fifty paise
shall be ignored.
(1)
Where the State government decides to
set up a check post under section 67 at any place, the location of such
check-post shall be notified in the Official Gazettee.
Where a check-post is set up on a thoroughfare or road, barriers may be erected
across the thoroughfare or road in the form of contrivance to enable traffic
being detained and searched.
(2)
Any officer appointed under the
provisions of the Act, and for the time being on duty at a check post shall be
deemed for the purpose of the said section 67 to be the Officer-in-charge of
such check post and all the provisions of the Act and the Rules shall apply
accordingly.
Explanations :- The following officers shall be deemed to be on
duty at a check-post for the purpose of sub-rule (2).
(i)
The Commissioner of Taxes, Addl. Commissioner, Joint Commissioner, Deputy
Commissioner, Assistant Commissioner, Superintendent of Taxes and Inspector of
Taxes.
(ii)
Any other officer appointed to assist
the Commissioner of Taxes and exercising jurisdiction over the area where the
check-post is located.
(iii)
Any officer appointed in any capacity to
assist the Commissioner of Taxes and posted in such capacity to the check-post
shall at any time when he is physically present at the check-post be deemed for
purposes of these rules to be officer-in-charge of the check-post. Where at any
time more than one such Officers are present the senior most among them shall
be deemed to be the Officer-in-charge of the check-post.
(3)
No person shall transfer taxable goods
across or beyond a check-post except after filing declaration in Form XXV (in
triplicate) or as the case may be, in Form XXVI (in triplicate) or permit in
Form XXIV or XXVII before the officer-in-charge of the check-post.
70. Inspection and search of vehicle and boats :
(1)
When in the opinion of the
Officer-in-charge of the checkpost a search of a
vehicle or a boat is necessary, such search shall, as far as practicable, be
conducted with due regards to the convenience of the person transporting the
goods and without causing avoidable dislocation.
(2)
The officer-in-charge of the check-post
or barrier may for satisfying himself that the provisions of sub-rule (3) of
Rule 69 are not being contravened, require the person for the time being the in
charge of such vehicle or boat to stop and such person shall forthwith comply
with such requirement and keep the vehicle or boat stationery for as long as is
required by such officer.
(3)
The said officer may thereupon enter
and search such vehicle or boat and inspect all goods and documents concerning
goods or vehicle or boat. In carrying out such search or inspection, the said
officer may take the assistance of any other staff on duty at such check-post.
The person for the time being in charge of the vehicle or boat shall forthwith
furnish such particulars of the taxable goods and vehicle or boat as may be
required and shall render all possible assistance to the said officer in making
the search or inspection.
(4)
If any taxable goods, books of
accounts, registers, vouchers or other documents are seized, the officer
seizing such goods, books of accounts, register, vouchers or other documents
shall prepare a seizure list in duplicate, sign the same, and obtain the
signature of witness or witnesses, if available, on the spot. He shall handover
a copy of the same to the dealer / transporter /
person or his agent from whom the goods were seized after obtaining his
signature thereon.
71.
Power to search at any place by
Officer-in-charge of a check-post, Superintendent of Taxes or any officer specially empowered by the
Commissioner :-
(1)
Notwithstanding anything contained in
any other provision of these Rules, at every check-post or barrier or at any
other place, when so required by the Officer-in-charge of such check-post or
barrier, by any Superintendent of Taxes or any officer empowered by the
Commissioner of Taxes in this behalf for the purpose of preventing the evasion
of taxes payable under the Act, the driver or any other persons in charge of
goods vehicles shall stop the vehicle and keep it stationery as long as may be
required by such officer to search the goods vehicle or part thereof, examine
the contents therein and inspect all records relating to the goods carried
which are in the possession of such driver or other person in charge thereof,
who shall, if so required, give his name and address and the name and address
of the owner of the vehicle as well as those of the consignor and consignee of
the goods.
(2)
On search, as aforesaid, if it is found
that the goods are being carried in contravention of any provision of the Act,
or the Rules, such Officer conducting search may seize the goods found in the
vehicle alongwith any container or materials used for
packing.
(3)
When any taxable goods are seized, the
person from whom such goods are seized shall make a declaration in respect of
the value of the seized taxable goods and this value shall be the retail prices
or the aggregate of retail prices of such goods at which these are likely to be
sold in Tripura at the relevant time. Such
declaration shall be submitted to the Superintendent of Taxes with copies of
the relevant bills, tax invoice and consignments note issued by the consignor
and other documents in support of the basis of the value declared. The copies
so furnished may be returned to the person after the Superintendent satisfies
himself about the value of the goods declared.
(4)
When the person from whom the taxable
goods are seized opts for composition of such offence under section 80 of the
Act within a period of one month from the date of seizure, the amount of
composition money or tax and penalty so determined shall be payable within
seven days from the date of composition of the offence or penal action taken,
by payment into Government Treasury. Upon production of the receipted copy of
the challan in support of payment to the
Superintendent, the seized goods be released.
(5)
If the person from whom the goods are
seized does not opt for composition of the offence within a period of fifteen
days from the date of seizure or having compounded the offence or penalty
imposed does not pay the amount in due time as provided in sub-rule (4), the
Superintendent with the previous sanction of the Commissioner, shall issue a
proclamation in Form No. XXVIII for auction for sale of such seized goods on a
fixed date, place and time. The description of the taxable goods shall be
mentioned in the proclamation. The proclamation shall be published in at least
one local newspaper. The auction shall be conducted by the Superintendent or
any other officer authorized by the Commissioner.
(6) The auction shall be governed by the conditions laid down in the
proclamation (Form No.XXVIII).
72. Cost of loading and un-loading for search and
seizure to be borne by the dealer / person / transporter :-
For any search and seizure as aforesaid, the
un-loading, re-loading, un-packing and re-packing of goods as may be required
shall be done by the dealer / person/ transporter or
his agent at his own expense within the time specified by the authorized
officer. But in case, no irregularity is found and goods or documents are not
seized, the dealer / person/ transporter or his agent
shall not bear the cost of loading and un-loading for search.
73. Verification of declaration :
(1)
The officer-in-charge of the checkpost on being satisfied about the correctness of the
particulars furnished in a declaration under sub-rule (3) of Rule 69 and as the
case may be of particulars furnished in compliance with any requirement made
under sub-rule (3) of Rule 70 shall countersign all the copies of the
declaration and seal them with his official seal. Two copies of the declaration
shall be returned to the person filing it with direction to submit one copy of
the same to the officer by whom the forms were issued.
(2)
The driver of the vehicle or boat
carrying the taxable goods or the person in charge of the goods shall produce
the countersigned declaration for inspection and checking at any other
check-post which may fall on the route or any other place within the state
where the production of the declaration is required under the provisions of the
Act and shall submit one copy thereof to the officer to whom he has been
directed under sub-rule (1).
74.
Survey :-
(1)
As per provisions of section 60 of
the Tripura Value Added Tax Act, 2005, time to time field survey will be conducted to identify the
unregistered dealer who are liable to pay tax under the Tripura
Value Added Tax Act, 2005.
(2) Field survey under the Tripura Value
Added Tax Act may be conducted from such date when the Act shall come into
force.
(3) (a)
For the purpose of conducting survey,
teams may be constituted by the Commissioner of Taxes.
(b)
Commissioner of Taxes may bring
Government or semi Government employees on deputation and form teams for
conducting field survey for the purposes of this Act.
(c) Commissioner of Taxes may cause field survey by an agency on
contract basis.
(4) The particulars so collected under sub-section (2) and sub-section
(3) of section 60 shall also be inserted in the survey sheet.
75.
Power of Commissioner :-
The Commissioner may by general or specific
order in writing not inconsistent
with the provisions of the Act and the Rules, direct the Officer-in-charge of a
checkpost subject to such conditions as he may deem
fit to impose, to do or refrain from doing something which the later has the
authority to do, wherein such officer-in-charge shall carry out the order