ARUNACHAL PRADESH GOODS TAX
RULES, 2005
In
exercise of the powers conferred by sub‑section (1) of section 103 of the
Arunachal Pradesh Goods Tax Act, 2005 (3 of 2005), the Government of Arunachal
Pradesh hereby makes the following rules, namely :-
1. Short
title, extent and commencement
(1) These rules may be called the Arunachal
Pradesh Goods Tax Rules, 2005.
(2) They shall come into force on the same
date as the government has appointed under sub‑section (3) of section 1
of the Arunachal Pradesh Goods Tax Act, 2005 (3 of 2005).
(1) In these rules, unless the context
otherwise requires
(a) "Act" means the Arunachal
Pradesh Goods Tax Act, 2005 (No. 3 of 2005);
(b) a "section" or "sub‑section"
means a section or sub‑section of the Act; and
(c) a "Schedule" means a Schedule to
the Act;
(d) Words importing the masculine gender
shall include the feminine gender;
(e) Words in singular shall include their
plural and vice versa;
(f) Expressions referring to
"writing" shall include printing, typing, lithography, photography
and other methods of representing or reproducing words in a visible form
(g) With reference to a person who is unable
to sign his name, the word "signature" shall include his "thumb
impression" or other mark duly attested to signify his signature;
(h) Signature shall include digital
signature;
(i) the service
of a notice or other document in the "prescribed manner" means
service in the manner provided in rule 76.
(2) The words and expressions defined in the
Act and used but not defined in the rules have the same meaning as assigned to
them in the Act.
(3) In these rules, unless the context
otherwise indicates
(a) "address for service" means
the address determined in accordance with rule 28;
(b) "authorised bank" means a bank
listed in the Annexure 2;
(c) "quarter" means the period of
three months
January
1 to March 31;
April I to June 30;
July 1 to September 30; or
October 1 to December 31.
For the
purposes of section 2, _
(1) the services referred to in sub‑section
(f)(i) of section 2 are the services listed in Annexure 5;
(2) the activities referred to in sub‑section
(1)(ii) of section 2 are the activities listed in Annexure 6;
(3) "adequate
proof" shall be the form of proof set out in Annexure 7.
4. Continuance
of liability to pay tax
Further
period prescribed for sub‑section (7) of section 3 is Nil.
(1) In case of turnover arising from the execution
of the works contract, the amount representing the charges towards labour,
services and like charges shall be excluded from the taxable turnover of the
dealer subject to the dealer's producing invoice, voucher, challan or any other
document evidencing payment of charges towards labour and services to the
satisfaction of the Commissioner.
(2) The charges towards labour and services
and other like charges shall include
(a) Labour charges for execution of works;
(b) Charges for planning and architects fees;
(c) Charges for
obtaining on hire or otherwise machinery and tools used for the execution of
the works contract;
(d) Cost of
consumables such as water, electricity, fuel, etc. used in the execution of the
works contract the property in which is not transferred in the course of
execution of a works contract;
(e) Cost of
establishment of the contractor to the extent it is relatable to supply of
labour and services;
(f) Other similar expenses relatable to
supply of labour and services;
(g) Profits
earned by the contractor to the extent it is relatable to supply of labour and
services subject to furnishing of a profit and loss account of the works sites:
PROVIDED where amount of charges towards labour and service
are not ascertainable from the accounts of the dealer, the amount of such
charges shall be calculated at the percentages specified in the Annexure 8.
6. Apportionment
of input credits and entry tax credit
(1) Subject to sub‑rule (3), every
dealer who claims a credit for input tax or entry tax under section 11 in
respect of any purchase or import of goods shall prepare and maintain a
detailed record of the manner in which the entitlement to and the amount of the
credit was calculated.
(2) The records referred to in sub‑rule
(1) shall clearly identify the way in which the purchase or import is related
by the dealer to the making of sales that are taxable under the Act, sales that
are not liable to tax under section 7 and sales that are exempt under section
6.
(3) Safe harbour method: Pursuant to sub‑section
(4) of section 9, the Commissioner will allow every dealer to calculate the
amount of credit for input tax and credit for entry tax for purchases (not
being raw materials nor trading stock) made in a tax period in the following manner:
A x
(B+C)/D
where,_
A = Total
amount of credits for input tax or entry tax claimed by the dealer in the
current tax period for purchases.
B = Turnover of
sales for which the dealer is liable to pay tax under section 3 during the
prior year (or would be liable to pay tax if the Act were in operation during
that period).
C = Turnover of
sales not liable to tax under section 7 during the prior year (or would not
have been liable if the Act were in operation during that period).
D = Total revenue of the dealer.
(4) For the purposes of this rule "total
revenue" means the gross revenue earned by the dealer in the prior year
from all its activities conducted in any place reduced by the following
amounts:-
(a) proceeds of sales made in the course of
winding up the dealer's activities.
(b) sales made as part of the permanent
diminution of the dealer's activities, and
(c) sales
of real estate.
For the
purposes of sub‑section (6) of section 9 and sub‑section (3) of
section 10,
(1) If the goods are exported from Arunachal
Pradesh, other than by way of a sale, to a branch of the registered dealer or
to a consignment agent against V Form prescribed under the Central Sales Tax
Act, 1956, the prescribed percentage shall be nil.
(2) In all other cases, the prescribed
percentage shall be
(a)
in the case of goods specified in the Second Schedule,
100%;
(b)
in the case of goods specified in the Third Schedule,
100%;
(c) in the case of goods specified in the
Fourth Schedule, 20%;
(d) in the case of goods specified in clause
(d) of sub‑section (1) of section 4,32%.
8. When turnover arises in a tax period
For the
purposes of sub‑section (4) of section 12, the amount of turnover arising
in the tax period in the case of a sale or purchase occurring
(a) by means of an instalment sale or hire
purchase of goods made in the tax period, is the total amount of the sale price
that will be due and payable under the agreement, including the amount of any
option fee paid or that may be payable;
(b) by the transfer of a right to use goods,
not being a hire purchase agreement or instalment agreement, is the proportion
of the sale price that is due and payable during the relevant tax period;
(c) by means of transfer of property in
goods (whether as goods or in some other form) under a works contract executed
or under execution in the tax period, is the consideration received or
receivable by the dealer for such transfer of property in goods (whether as
goods or in some other form) during the relevant tax period.
9. Treatment of stock brought forward
during transition
For the
purposes of sub‑section (2) of section 15, the amount of the credit to
which a registered dealer is entitled is
(a) where the dealer holds a sale voucher
issued by a dealer registered under the Arunachal Pradesh Sales Tax Act, 1999
in respect of the purchases of the opening stock which discloses an amount of
tax paid under the Arunachal Pradesh Sales Tax Act, 1999 at the First Point,
the amount of tax disclosed on the sale voucher; or
(b) in any other case, an amount calculated
according to the formula:
F x P x
75%
Where _
F = the tax
fraction (r/r+100) [where 'Y' is the tax rate under the Arunachal Pradesh Sales
Tax Act, 1999 applicable as on the notified date to the opening stock].
P = the
price paid for the opening stock.
No
input tax credit shall be claimed on second hand goods purchased by a
registered dealer from a resident seller who is not registered under this Act,
unless the registered dealer furnishes adequate proof of the amount paid for
such goods in the form of an invoice or receipt signed by such a resident
seller who is not registered under this Act containing the following, namely-
(a) the nature of the goods;
(b) the amount paid for the goods;
(c) the name of the seller;
(d) the seller's address in Arunachal Pradesh;
and
(e)
the original
invoice separately indicating the tax component.
11. Simplified
Accounting Methods‑General
(1) Eligibility: In addition to the
requirements in sub‑section (3) of section 17, a dealer shall only be
eligible to use the accounting method set out in this section if _
(a) the dealer is registered under this Act;
(b) the dealer
sells goods to people who buy them for private or domestic use or consumption;
(c) the
proportion of the turnover of the retailer in respect of retail sales is
greater than 50% of his total turnover; and
(d) the dealer
sells on a regular basis goods which are dealt with in one of the Schedules to
the Act and also goods which are dealt with under another Schedule to the Act:
PROVIDED
that a works contractor would be eligible for the simplified method prescribed
in sub‑rule (10) of rule 12 even if he may not meet the criteria (b), (c)
or (d).
(2) Time for making election: A person who
satisfies the conditions in sub‑rule (1), may elect to employ any one of
the three Simplified Accounting Methods. The election may be made at the time
of registration or at any time during the year, and _
(a) the election shall take effect from the
beginning of the next tax period; and
(b) the retailer
shall continue to apply that same Simplified Accounting Method for at least the
next 12 months.
(3) Notice of making election: The making of
the election to use a Simplified Accounting Method shall be notified to the
Commissioner in FF‑04.
(4) Cessation: An election to employ a
Simplified Accounting Method shall cease to have effect from the start of the
next tax period if the dealer ceases to be eligible to use any Simplified
Accounting Method or if the dealer elects to cease applying the Simplified
Accounting Method by notifying to the Commissioner in Form FF‑05:
PROVIDED that, no election to discontinue applying the
Simplified Accounting Method may be made in contravention of sub‑rule
(2)(b).
(5) Conditions on use of Simplified
Accounting Methods: Notwithstanding anything in rule 12, a dealer may not use
nor elect to use_
(a) the Sample
Method if the item (t ‑ tc) in the formula in sub‑rule (3) of rule
12 for the sample period is a negative number;
(b) the Stock
Purchase Method if the dealer substantially processes or manufactures the goods
its purchases for the purpose of re‑sale.
12. Simplified Accounting Methods
(1) The four Simplified Accounting Methods
are the Sample Method, the Stock Purchase Method, the Business Norms Method,
and Works Contract.
(2) Sample Method: The net tax of a dealer
electing to use the sample method for a tax period is:
TO x TF
Where _
TO =
the turnover of all sales made in the tax period.
TF =
the taxable fraction determined under sub‑rule (3).
(3) The taxable fraction shall be determined
based on the turnover of all purchases and all sales made by the dealer during
the tax period prior to making the election (in this called the "sample
period"). The taxable fraction is:
TF = (t
‑ tc)/TS
Where _
t= the total amount of output tax payable
under this Act for the sample period.
tc = the total amount of tax credits allowable
under this Act for the sample period.
TS =
the turnover of all sales made in the sample period.
(4) The dealer shall maintain detailed
records on the basis of, and method used for, the computation of the taxable
fraction.
(5) The taxable fraction for the sample
method shall be re‑calculated by the dealer after every 12 months using
as the sample period the immediately preceding tax period and the dealer shall
thereafter apply the revised taxable fraction to its subsequent tax periods.
(6) Stock Purchase Method: The net tax of a
dealer electing to use the stock purchase method for a tax period is:
tp ‑
tc
where_
tp =
the presumed tax determined under sub‑rule (7).
tc =
the total amount of tax credits allowable under this Act for the tax period.
(7) The presumed tax for a dealer using the
stock purchase method is:
[SIP x
TO X R1]+ [S2P x TO x R2] + [S3P x TO x R3] + [S4P x TO x R4] + [S5P x TO x R5]
where_
TO =
the turnover of all sales made in the tax period.
S1P = the turnover of purchases made by the dealer
during the tax period that were taxed at the rate provided in the First
Schedule expressed as a percentage of all purchases made during the tax period.
S2P = the percentage of the turnover of purchases
made by the dealer during the tax period that were taxed at the rate provided
in the Second Schedule expressed as a percentage of all purchases made during
the tax period.
S3P = the percentage of the turnover of purchases
made by the dealer during the tax period that were taxed at the rate provided
in the Third Schedule expressed as a percentage of all purchases made during
the tax period.
S4P = the percentage of the turnover of purchases
made by the dealer during the tax period that were taxed at the rate provided
in the Fourth Schedule expressed as a percentage of all purchases made during
the tax period.
S5P = the percentage of the turnover of purchases made
by the dealer during the tax period that were taxed at the rate provided in the
clause (d) of sub‑section (1) of section 4 expressed as a percentage of
all purchases made during the tax period.
R1 =
the rate of tax stipulated in the First Schedule.
R2 =
the rate of tax stipulated in the Second Schedule.
R3 =
the rate of tax stipulated in the Third Schedule.
R4 =
the rate of tax stipulated in the Fourth Schedule.
R5 =
the rate of tax stipulated in the clause (d) of sub‑section (1) of
section 4.
(8) The dealer shall maintain detailed
records of all purchases of goods taxable at varying rates including exempted
goods made during the tax period.
(9) Business Norms Method: The net tax of a
dealer electing to use the stock purchase method for a tax period is:
TO x RN
Where-
TO =
the turnover of all sales made in the tax period.
RN = the percentage notified by the Commissioner
for the class of business or trade for the purposes of this rule:
PROVIDED
that if no percentage is notified by the Commissioner for the purpose of this
rule, the value of RN would be
(a) RN = 0.25% if the business deals
predominantly in goods specified in the Second Schedule.
(b) RN = 0.75% if the business deals
predominantly in goods specified in the Third Schedule.
(c) RN = 4% if the business deals
predominantly in goods specified in the Fourth Schedule.
(d) RN = 2.5% if the business deals
predominantly in goods specified in the clause (d) of sub‑section (1) of
section 4.
Explanation
1: "deals predominantly" means more than 75% of the turnover
comprises of goods specified in the said Schedule.
Explanation
2: If the Commissioner has notified a value for RN for a particular class of
business or trade, the value notified by the Commissioner shall override the
provisions of this sub‑rule.
(10) Works Contract : The net tax of a dealer
electing to use the Works Contract method for a tax period is:
tf ‑
tc
where-
tf= the output tax determined at a flat rate
under sub‑rule (11).
tc =
the total amount of tax credits allowable under this Act for the tax period.
(11) A works contractor may determine the output
tax at a flat rate of 10% on the turnover of works contract after deducting
there from charges towards labour and service and other like charges in
accordance with rule 5, irrespective of the goods that may be apportioned in
the works contract:
PROVIDED that if a works contractor elects this simplified
accounting method, he may only charge from the contractee, tax at the flat rate
of 10%.
13. Document for availing of credit
No
input tax credit shall be aIlowed on the stock or raw materials held by a
dealer who is registered or re‑registered at the time when such
registration or re‑registration takes effect, unless the dealer furnishes
adequate proof of the amount of input tax paid in the form of a tax invoice
issued by a registered dealer to the dealer claiming the credit.
(1) Every application under the Act
(a) for registration as a dealer;
(b) for approval as an Approved Road
Transporter; or
(c) for permission to operate an Approved
Warehouse,
or for
the amendment or cancellation thereof, shall _
(i) be made using the prescribed Form (if
any);
(ii) contain the information and particulars
referred to in that Form;
(iii) be verified by any required declaration;
(iv) be accompanied by all documents mentioned
in the Form;
(v) be accompanied by proof of payment of
the prescribed fee (if any) in the prescribed manner;
(vi) be accompanied by security in the
prescribed amount, if any, and
(vii) be signed in the manner stipulated in
section 31.
(2) Where no Form for such an application is
prescribed in these rules, the application shall be made and furnished in the
Form provided by the Commissioner.
(3) Place of lodging applications: An
application under sub‑rule (1) may be filed at the Office of the
Commissioner, or filed at any other place notified by the Commissioner.
(4) When person taken to have made
application : An application shall be treated as made by a person once the
application has been stamped with the date of receipt by the Commissioner or by
any other person authorised by the Commissioner to receive the application.
(5) The Commissioner shall, if requested,
issue a receipt acknowledging receipt of an application at the time that the
application is filed.
(6) Where an application lodged by a person
does not meet the requirements of sub‑rule (1), the Commissioner may
either reject the application or accept the document as constituting an
application if the document is substantially in accordance with the
requirements of sub‑rule (1).
(7) Before passing any final order on an
application for approval the Commissioner may _
(a) by notice in writing served in the
prescribed manner require the applicant to furnish such further information as
the Commissioner deems fit; and
(b) make such inquiries as the Commissioner
deems fit.
15. Application
for registration as a dealer
An
application for registration as a dealer shall be made in Form RF‑01
within a period of 30 days from the date of his becoming liable to pay tax
under the Act.
16. Processing application for registration as
a dealer
(1) A notice issued to an applicant for
registration as a dealer for the purposes of sub‑section (3) of section
20 shall be in Form RN‑01 and shall be served on the applicant in the
prescribed manner.
(2)
The order of rejection of Application for Registration
shall be in Form RU‑04.
17. Certificate
of registration
(1) The certificate of registration shall be
in Form RUL01.
(2) The Commissioner shall specify on the
certificate the date from which the registration takes effect.
(3) The Commissioner shall grant single
registration to a dealer who has, within Arunachal Pradesh, more than one place
of business. Every registered dealer shall retain the certificate of
registration at its principal place of business.
(4) A registered dealer may obtain from the
appropriate authority, on payment of the prescribed fee in the form of court
fee stamps, a duplicate of the certificate of ‑registration where the
original has been lost, destroyed or defaced.
(5) The Commissioner shall issue a certificate
of registration to every dealer who is registered by virtue of section 25.
(6) Pending the issue of the certificate
pursuant to sub‑rule (5), a certificate of registration issued to a
dealer who is registered under the Arunachal Pradesh Sales Tax Act, 1999 as in
force in Arunachal Pradesh, immediately before the date notified under sub‑section
(4) of section 1 shall be treated as conclusive evidence that the person is
registered for the purposes of section 25.
(1) An application for amendment to an
existing registration as a dealer shall be made in Form RF‑02._
(2) An application seeking an amendment of a
registration shall be disposed of by the Commissioner within a period of
(a) 15 days, if
the amendment relates to any matter referred to in clause (c) of sub‑section
(1) of section 22; and
(b) one month, if the amendment relates to
any other matter.
(3) The Commissioner shall issue order on the
application for amendment in Form AU‑02
(4) The Commissioner may, on receipt of
information, cause amendment suo‑motu by serving an order in Form AU‑03
upon the dealer in the prescribed manner.
19. Cancellation of registration
(1) An application for cancellation of
registration as a dealer shall be made in Form RF‑03 within thirty days
of the following
(a) in cases
where a registered dealer has ceased to carry on any activity which would
entitle him to be registered as a dealer under the Act, from the date of
cessation of the activity;
(b) in cases
where an incorporated body is closed down or otherwise ceases to exist, from
the date of closure or cessation of existence;
(c) in cases
where the owner of a proprietorship business dies leaving no successor to carry
on business, from the date of death of the owner of the proprietorship
business;
(d) in case of a
firm or an association of persons being dissolved, from the date of its
dissolution;
(e) in case a
registered dealer has ceased to be liable to pay tax under the Act, from the
date on which he ceased to be so liable.
(2) Every registered dealer who applies for
cancellation of his registration shall surrender with his application the
certificate of registration issued to him.
(3) The application shall specify the date
from which the dealer desires the cancellation of registration to take effect
and the order of acceptance of Cancellation Application shall be in Form RU‑02:
PROVIDED
that the Commissioner by notice in writing served on the dealer, notifies the
dealer of another date, the dealer's registration shall cease on the date
nominated by the dealer.
(4) Where the Commissioner has cancelled the
registration of a dealer under sub‑section (1) of section 23, the
Commissioner shall serve upon the person a notice in Form RU‑03 in the
prescribed manner.
(5) Every registered dealer whose
registration is cancelled under sub‑section (1) of section 23 shall
deliver to the Commissioner the certificate of registration by the date
specified in Form RU‑03:
PROVIDED
that where a dealer has lodged an objection with the prescribed authority under
section 75 against the cancellation of the registration, the dealer may retain
the certificate pending resolution of the objection.
(6) The Commissioner shall specify in the
notice the date from which the cancellation of the registration takes effect.
20. Publication of particulars of cancelled
certificates of registration
For the
purposes of sub‑section (9) of section 23 the Commissioner shall publish
in the Official Gazette, the particulars of dealers whose registration has been
cancelled in the following form:
|
(1) |
(2) |
(3) |
(4) |
|
Name
and address of the dealer |
Name of the Proprietor/Manager /Partner/ Director |
No.
and date of issue of certificate of
registration |
Date of cancellation of certificate |
|
|
|
|
|
21. Application
for approval as a Road Transporter
(1) An application for approval as an
Approved Road Transporter shall be made in Form TR‑01.
(2) The following supporting documents shall
be furnished along with the application for approval as an Approved Road
Transporter:
(a) Proof of the occupation of the premises
in Arunachal Pradesh in any of the following forms:
(i) a photocopy of an electricity bill in
the name of the applicant for the warehouse premises; or
(ii) a photocopy of a telephone bill in the
name of the applicant for the warehouse premises; or
(iii) a photocopy of the lease of premises he
is operating from.
(b) A photocopy of the applicant's STA permit
valid for carriage of goods in Arunachal Pradesh.
(c)
Proof of turnover.
22. Application for
permission to operate an Approved Warehouse
(1) An application for permission to operate an
Approved Warehouse shall be made in Form WA‑01.
(2) The following supporting documents shall be
furnished along with the application to operate an Approved Warehouse:
(a) A complete floor plan for each premises
which the person proposes to operate as its Approved Warehouse; and
(b) Proof of the occupation of the premises
in Arunachal Pradesh in any of the following forms:
(i) a photocopy of an electricity bill in
the name of the applicant for the warehouse premises; or
(ii) a photocopy of a telephone bill in the
name of the applicant for the warehouse premises; or
(iii) a photocopy of the lease of premises he
is operating from.
(3) For the purposes of sub‑section (6)
of section 26, the conditions with which a person seeking permission to operate
an Approved Warehouse must comply are:
(a) The person must keep goods on which tax
under sub‑section (1) (b) of section 3 has not been paid physically
separate from the other goods in his possession; and
(b)
The person
must keep goods on which tax under sub‑section (1)(b) of section 3 has
not been paid secure from theft, loss
or destruction.
23. Certificate
of approval or permission
(1) The certificate of approval as an Approved
Road Transporter or permission to operate an Approved Warehouse or both (as the
case may be) shall be in Form TU‑01 and Form WU‑01 respectively.
(2) The Commissioner shall specify on the
certificate the date from which the approval or permission takes effect.
(3) Every person to whom such a certificate
is issued shall retain the certificate at its principal place of business.
(4) A person may obtain from the appropriate
authority, on payment of the prescribed fee in the form of court fee stamps, a
duplicate of the certificate where the original has been lost, destroyed or
defaced.
24. Amendment
of approval or permission
(1) An
application for amendment to an existing approval or permission shall be made
in Form TR‑02 and WA‑02 in case of Approved Road Transporter and
Approved Warehouse respectively.
(2) The Commissioner shall issue order on the
application for amendment in Form AU‑02 in case of application.
(3) The Commissioner may, on receipt of
information, cause amendment suo‑motu by serving an order in Form AU‑03
upon the Approved Road Transporter or the Approved Warehouse in the prescribed
manner.
25. Cancellation of
approval or permission
(1) An application for the cancellation of an
existing approval or permission shall be made in Form TR‑03 or WA‑03,
as the case may be, within a period of 30 days from the date when the person is
required to apply for cancellation.
(2) Every person who applies for cancellation
shall surrender with his application the certificate of approval or permission
granted to him.
(3) The application shall nominate the date
from which the person desires the cancellation approval or permission to take
effect:
PROVIDED that the Commissioner by notice in writing served
on the person, notifies the person of another date, the person's approval or
permission shall cease on the date nominated.
(4) Where the Commissioner has cancelled the
approval or permission of a person under sub‑section (9) of section 26,
the Commissioner shall serve upon the person a notice in Form RU‑03 in
the prescribed manner.
(5) The Commissioner shall specify in the
notice the date from which the cancellation takes effect.
(6) Every person whose approval or permission
is cancelled under sub‑section (9) of section 26 shall deliver to the
Commissioner the certificate of approval or permission by the date specified in
Form RU‑03:
PROVIDED that where a dealer has lodged an objection with
the prescribed authority under section 75 against the cancellation, the person
may retain the certificate pending resolution of the objection.
26. Declaration of name of manager of business
(1) The information required under section 96
shall be notified to the Commissioner in Form RF‑01 at the time of
application for registration.
(2) When the person named in Form RF‑01
dies or is changed, the dealer shall notify the Commissioner within thirty days
from the death or change in Form RF‑02.
(3) An Approved Road Transporter and the
operator of an Approval Warehouse shall notify the Commissioner of the name of
a designated manager at‑the time of application for approval or
permission in Forms TR‑01 and WA‑01 respectively.
(4) When the person declared as manager dies
or is changed, the Approved Road Transporter or operator of an Approved
Warehouse shall notify the Commissioner within thirty days from the death or
change in Forms TR‑02 and WA‑02 respectively.
27. Nomination of
head office in the case of a person having more places of business than one
(1) Where a dealer has within Arunachal
Pradesh more than one places of business (hereinafter referred to as
"branches") he shall
(a) nominate one of such branches as the
head office for the purr se of these rules; and
(b) notify the Commissioner in Form RF‑01
at the time of application for registration.
(2) When the dealer changes its designated
head office, the dealer shall notify the Commissioner within thirty days from
the change in Form RF‑02.
(3) Where an Approved Road Transporter or
operator of an Approved Warehouse has within Arunachal Pradesh more than one
places of business (hereinafter referred to as "branches") he shall
(a) nominate one of such branches as the
head office for the purpose of these rules; and
(b) notify the
Commissioner in Forms TR‑01 and WA‑01, as the case maybe, at the
time of application for approval or permission.
(4) When an Approved Road Transporter or
operator of an Approved Warehouse changes its designated head office, the person
shall notify the Commissioner within sixty days from the change in Forms TR‑02
and WA‑02 respectively.
28. Notification of address for service of
notices
(1) Every person who applies for
(a) registration under this Act as a dealer;
(b) approval as an Approved Road
Transporter; or
(c) permission to operate an Approved
Warehouse, shall, in the application, give an address in Arunachal Pradesh for
service.
(2) Every person who has given an address for
service and who subsequently changes his address shall, within one month after
the change, give to the Commissioner, at the place where he furnished his
return, notice in writing of his new address in Arunachal Pradesh for service
in Form RF‑02, TR‑02 or WA‑02, as the case may be.
(3) The address for service last given to the
Commissioner by any person shall, for all purposes under the Act and rules, be
his address for service.
(4) Where _
(a) no address for service has been given to
the Commissioner; or
(b) the
Commissioner becomes aware that the person has subsequently changed his address
has not notified the Commissioner of such change,
the address for service shall, for all purposes under the
Act and rules, be the last known place of business or abode in Arunachal
Pradesh of the person according to any record in the custody of the
Commissioner.
(5) here a person has changed his address and
has failed to give to the Commissioner notice in the Form RF‑02 or TR‑02,
or WA‑02 as the case may be, of his new address in Arunachal Pradesh for
service, the person shall not e permitted to plead such change of address as a
defence in any proceedings (whether civil or criminal) instituted against him
under this Act or rules.
29. Persons required to furnish security
(1) For the purposes of section 27, a person
is required to furnish security if the person is
(a) applying for registration under this Act
as a dealer;
(b) applying for approval as an Approved
Road Transporter;
(c) applying for permission to operate an
Approved Warehouse; and
(d) seeking a refund in cash pursuant to
section 40 and the person has at any time during the year made a sale which is
liable to tax under the Central Sales Tax Act, 1956 in respect of which the
person has claimed an exemption from payment of tax or payment of tax at a
lower rate on the basis of statutory declaration forms and where such forms
have not been furnished along with the returns for the relevant tax period; or
(e) seeking refund in cash pursuant to
section 40.
(2) Notwithstanding sub‑rule (1)(a), no
security is required from a person applying for registration as a dealer if the
turnover of the person in each of the three years prior to the commencement of
these rules was more than twenty lakh Rupees.
Explanation:
A person is still required to furnish security if the person is applying for
approval as an Approved Road Transporter, applying for permission to operate an
Approved Warehouse or seeking a refund in cash pursuant to section 40.
(3) A person applying for registration as a
dealer and seeking dispensation from furnishing security under sub‑rule
(2) shall furnish adequate proof of this circumstance.
(4) For the purposes of section 40, no refund
shall be made in cash to a person required to furnish security under clause (d)
of sub‑rule (1) unless at that time the person has tendered security at
least equal to the Annual Cumulative CST Amount as defined in rule 33.
(5) The security required of a person under
clause (d) of sub‑rule (1)
(a) must be tendered and renewed each year;
(b) must be
tendered at or before the time of filing the return for the first tax period of
each year during which the person
(i) seeks a refund in cash pursuant to
section 40, and
(ii) has made a sale which is liable to tax
under the Central Sales Tax Act, 1956 (74 of 1956) in respect of which the
person has claimed an exemption from payment of tax or payment of tax at a
lower rate of tax on the basis of statutory declaration forms; and
(c) shall be the
amount which the dealer estimates will be its Annual Cumulative CST Amount (as
defined in rule 33) on the last day of the year.
(6) If the Commissioner is satisfied that the
security filed by a person has expired or likely to expire or has otherwise
fallen insufficient, he shall serve upon the dealer an order in Form SU‑03
requiring him to renew the security or furnish fresh security or additional
security.
(7) Any person offering to furnish or
required to furnish security under
(a) the proviso to sub‑section (5) of
section 62; or
(b) sub‑section (4) of section 61; or
(c)
under sub‑section
(4) of section 77, shall furnish the security in any one of the forms specified in rule 30.
30. Manner in which
security may be furnished
(1) The trader of an amount or an asset or
the undertaking of a liability as security for any purpose of this Act shall be
made in Form SF‑01.
(2) Subject to sub‑rule (3), where a
person is required, or offers, to furnish security for any purpose, the
security shall be acceptable only if it is made in any one of the forms listed
in Annexure 9. Security may be offered partly in one form and partly in
another.
(3) The security offered by a person seeking
a refund in cash pursuant to sub‑section (2) of section 11 may only be in
the form of Item 9 of the Annexure 9.
(4) A security which does not meet the
conditions in Annexure 9 shall not be treated as the furnishing of security for
the purposes.
(5) The security shall be accepted only for
the amount noted against each form of security in Annexure 9.
(6) If the security is furnished in any of
the forms referred to in Items 2 to 7 (inclusive) of Annexure 9, a document
transferring the title to the security shall be executed in the name of
Government of Arunachal Pradesh and the transfer recorded and noted in the
books of the issuing authority. The person offering the security shall be
required to pay the stamp duty and registration fee, if any.
(7) The Commissioner shall maintain a
complete account of the securities deposited, forfeited or refunded, in such
form and in such manner as the Commissioner deems fit.
31. Safe‑keeping, retention and return
of security
(1) Post Office Savings Bank pass books,
deposit receipts of banks, security bonds and agreements, promissory notes or
stock certificates tendered as security shall be kept in safe custody by the
Commissioner or of an officer nominated by him in this behalf.
(2) Security tendered in any form shall be
retained until the Commissioner orders that there is no further necessity for
keeping it.
(3) Where a person has ceased to be a dealer
or to undertake any other activity for which security under the Act might be
required, the person may apply for the return, surrender or cancellation of the
security in Form SF‑02.
(4) The Commissioner shall issue order on
application for release of security in Form SU‑02 within four months of
the application. A person may object in the manner provided in section 75 if
the Commissioner has failed within 4 months to return, surrender or cancel the
security:
PROVIDED that, where the person has sought a refund in cash
pursuant to sub‑section (2) of section 11 at any time, the person may
object only if the Commissioner has failed within 18 months to return,
surrender or cancel the security.
(5) No security deposit shall be repaid or re‑transferred
to the person or otherwise disposed of except in accordance with the terms of
the security bond or agreement. While returning or transferring the security to
the person, the person shall give an acknowledgement duly signed and witnessed
setting forth therein the full particulars of the security returned or
transferred to him.
(1) Where the Commissioner proposes to
forfeit a security in full or in part, he shall serve upon the person who
furnished the security a notice in the Form SN‑01. The order for
forfeiture of security shall be in Form SU‑01.
(2) Where security was furnished in the form
of a mortgage, personal surety bond or a bank guarantee, and the security is
forfeited in full or in part, the Commissioner shall in the notice offer the
person affected the opportunity to pay the forfeited amount in cash within the
time specified in the notice.
(3) If the amount to be forfeited is not
deposited in cash pursuant to sub‑rule (2), the Commissioner shall make
an application to the Collector to recover the said amount from the person, his
surety or guarantor as arrears of land revenue. The Commissioner will furnish
to the Collector the names and addresses of the person, his surety or guarantor
and the amount to be recovered. Thereupon the Collector shall proceed to
recover the amount from the person or his surety, guarantor or from both according
to the law for the recovery of arrears of land revenue.
(4) Where security has been provided in the
form of a pledge of goods, the Commissioner may sell the goods pursuant to the
procedure in rule 55.
(5) Where the security furnished by the person
is forfeited in full or in part, the security shall be realised and the
proceeds thereof shall be applied in the following order
(a) any expenses of the sale and other
incidental charges;
(b) payment of the amount of any tax,
interest and penalty owed under the Act,
(c) on
application made to the Commissioner and upon provision of sufficient proof,
paid to the person entitled to the proceeds of the forfeited security; and
(d) in respect of any surplus, deposited in
the Consolidated Fund of Arunachal Pradesh.
33. Required amount of security
(1) The amount of security required of a
person is the Required Amount noted in the following Table.
TABLE‑AMOUNT
OF SECURITY
|
|
Circumstance |
Required amount - |
|
|
1. |
A
person applying registration under the Act as a dealer |
Rs.
50,000 less any reduction amounts prescribed in sub-rule (3) |
|
|
2. |
A person who is not
registered as a dealer under the Act, and is applying for approval as an Approved Road Transporter, for permission to operate an
Approved Warehouse, or both |
Rs. 50,000. |
|
|
3. |
A
person ordered to pay security under sub-section (4) of section 61 |
The amount ordered |
|
|
4. |
A
person offering to pay security under sub-section (5) of section 62 |
Two
times the amount of tax payable if the goods were sold in Arunachal Pradesh |
|
|
5. |
A
person ordered to pay security by the Appellate Tribunal pursuant to
sub-section (4) of section 77 |
The amount ordered |
|
|
6. |
A
person seeking a refund in cash pursuant to section 40 where the person has
at any time during the year made a sale which is liable to tax under the
Central Sales Tax Act, 1956 in respect of which the person has claimed an
exemption from payment of tax or payment of tax at a lower rate in the return
filed for a tax period |
The
annual cumulative CST Amount, as defined in sub-rule (4) |
|
|
7. |
A
person seeking a refund in cash pursuant to section 40 otherwise than in item
(6) above |
Nil |
|
(2) Where a person has tendered the required
amount for one circumstance, the same amount shall be counted as security for any other purpose for which security
may be required or offered.
Example:
A person who has furnished the required amount to be approved as an Approved
Road Transporter, will be treated as having furnished the required amount to be
registered as a dealer.
(1)
For the purposes of S. No. 1 of above Table, where the
person tenders to the Commissioner at the time of furnishing the security any
of the following documents, the amount of the security shall be reduced by the
amount stated below subject to a maximum reduction of Rupees 40,000:
|
(a) electricity bill in his name, |
Rupees
2,500; |
|
(b) telephone bill in his name, |
Rupees 2,500; |
|
(c) Permanent Account Number (PAN) issued under the Income Tax Act, 1961, |
Rupees 10,000; |
|
(d) a document as proof of ownership of principal place of business, |
Rupees 10,000; |
|
(e) a document as proof of ownership of residential property in Arunachal
Pradesh, |
Rupees 5,000; |
|
(f) photocopy of the passport of proprietor/managing partner, |
Rupees 5,000; |
|
(g) photocopy of trading licence issued by
the competent authority, |
Rupees 5,000; |
(4) For the purposes of the above Table, the
Annual Cumulative CST Amount at any time during a year is the sum of the
Savings Amounts for all Qualifying Tax Periods that have ended during the year.
(5) A Qualifying Tax Period is a tax period
in which the dealer made a sale which is liable to tax under the Central Sales
Tax Act, 1956 (74 of 1956) and in respect of which the dealer claimed an
exemption from payment of tax or payment of tax at a lower rate of tax on the
basis of statutory declaration forms.
(6) The Savings Amount for a tax period is
the lesser of,
(a) the amount of any refund for the tax
period claimed in cash under the Act; and
(b) in respect of sales made in the tax
period which are liable to tax under the Central Sales Tax, 1956 (74 of 1956)
the amount of tax that would be payable if the dealer were not entitled to any
exemption from payment of tax or payment of tax at a lower rate of tax under
that Act reduced by the amount of tax under that Act that the person has paid
for the tax period:
PROVIDED
that if the Arunachal Pradesh Goods Tax Act2005 is notinforce during the Tax
Period, the savings amount shall be the amount specified in (b).
(1) Subject to sub‑rules (2) and (3),
the tax period for a dealer whose turnover in a particular year
(a) exceeds Rs. One crore, shall be one
month; and
(b) is at or
below Rs. One crore, shall be, at the option of the dealer, either one month or
a quarter.
(2) First tax period: The first tax period of
a dealer commences on
(a) the date
notified by the Commissioner as the date on which the dealer's registration
takes effect; or
(b) in any other case, the date on which the
dealer is first liable to pay tax under section 3.
(3) Last tax period: The tax period of a
dealer who ceases to be registered, ceases on -
(a) if the
registration is terminated by the Commissioner, the date notified by the
Commissioner as the date on which the dealer's registration ceases to have
effect; or
(b) where the dealer dies or is wound up, on
the date of death or winding up; or
(c) in any other case, on the date of
termination of the registration.
(4) Consequence of electing monthly tax
period: Where a dealer elects to adopt a tax period of one month
(a) the election shall take effect from the
beginning of the next quarter; and
(b) the dealer
shall continue to have a tax period of one month for at least the next 12
months.
(5) Transition from quarter to month: Where
during the course of a particular year, the dealer's turnover first exceeds Rs.
One crore, the dealer shall use a tax period of one month commencing from the
first day of the month immediately following the completion of its current tax
period.
(6) Continuation of monthly tax period :
Where the tax period applying to a dealer was one month, the dealer shall
continue to have a tax period of one month unless
(a) the dealer's
turnover during each of the last three months was less than Rs. 10 lakhs; and
(b) the dealer's
turnover during remainder of the year is likely to be less than Rs. One crore.
(7) Consequence of electing quarterly tax
period: Where
(a) a dealer has a tax period of one month;
(b) the dealer
is not prohibited from having a tax period of a quarter under either sub‑rule
(4) or (6); and
(c) the dealer elects to have a tax period of
a quarter, the election shall take effect from the first day of the next
quarter.
(8) In this rule, the "turnover" of
a dealer shall not include turnover from
(a) the sale of capital assets;
(b) sales made in the course of winding up
the dealer's activities; and
(c) sales made as part of the permanent
diminution of the dealer's activities.
(1) Every return under the Act shall
(a) be made and furnished using the Form
prescribed in the rules and provided by the Commissioner for the purposes (if
any);
(b) contain the information and particulars
mentioned or referred to in that form;
(c) be signed
and verified by the person or authority mentioned in section 31 and in the
manner specified in that Form;
(d) be accompanied by all documents
mentioned in the Form; and
(e) be
accompanied by proof in Form FF‑08 of the payment of any amount which the
person claims to have paid.
(2) Where no Form for a return is prescribed
in these rules, the return shall be made and furnished in the Form provided by
the Commissioner.
(3) Where a document lodged by a person does
not meet the requirements of sub‑rule (1), the document shall not be
treated as constituting a return for the purposes of these rules:
PROVIDED that the Commissioner may accept a document as
constituting a return if the document is substantially in accordance with a
prescribed form or the form provided by the Commissioner:
PROVIDED FURTHER that the Commissioner may waive, a dealer
or class of dealers to furnish document referred to in clause (e) of sub‑rule
(1) with the return.
(4) Agents and auctioneers: Every person
liable to furnish a return as agent for any person (including an auctioneer)
shall furnish a separate return for each person for whom he is agent, in
addition to his own individual return.
(5) Trustees: Every person liable to furnish
a return as a trustee for any person shall furnish a separate return for each
person for whom he is a trustee, in addition to his own individual return.
(1) Form : Every dealer liable to pay tax
under section 3 shall furnish a return in Form FF‑01 for each tax period.
(2) Time for filing: A return under sub‑rule
(1) is due within 28 days from the end of the tax period.
(3) Restored registration : Where a dealer's
registration is cancelled and is subsequently restored, the dealer shall
furnish within 28 days after the date of the order of restoration of his
certificate, all monthly or, as the case maybe, quarterly returns relating to
the period during which his certificate remained inoperative, and before
furnishing such returns he shall deposit the tax due according to these returns
in the same 'manner as he would have done if the certificate was not so
cancelled.
37. Importers' return‑cum‑challan
(1) Form : Persons who are required to pay
entry tax under sub‑section (1)(b) of section 3 shall furnish a return in
Form FF‑07.
(2) Time of filing: The return shall be
furnished at the time that the entry tax is due or paid.
(3) Place of lodgment of return:
Notwithstanding rule 77, the return shall be lodged where the entry tax is
paid.
(1) Form: Every person required to file a
return under sub‑section (3) of section 28, shall do so in Form FF‑02.
(2) Time of filing: As specified in the Act,
a return under this rule shall be due within 7 days of the occurrence of the
event triggering the obligation to pay the amount due.
(1) Form: Where the Commissioner, by notice,
requires a person to file a return for a period specified in the notice, the
person shall file the return in the form specified in the notice.
(2) Proof of payment of tax: Where the return
discloses that an amount of tax or interest is due by that person, the person
shall file proof of payment of such tax and interest as may be applicable along
with the return,
(3) Time of filing: The return shall be filed
within the time specified in the notice, which shall not be earlier than 28
days from the date the notice is served on the person.
(1) Form: A person who wishes to submit a
revised return in correction of some error that has been detected, shall do so
by furnishing Form FF‑03 along with an explanatory note specifying the
omissions, errors or incorrect statements because of which it has become
necessary to submit a revised return and reasons therefor:
PROVIDED that where any amount of tax is due and payable by
the person who wishes to file the revised return, the return shall be
accompanied by receipt indicating proof of payment of the amount of tax.
(2) Time of filing : As specified in the Act,
a revised return shall be due from the person within 30 days of his detecting
the error.
41. Statement for Transitional Input Tax
Credit
(1) Form: Where, upon the commencement of this
Act, a registered dealer wishes to claim a tax credit for opening stock held on
the notified date under section 15, the dealer shall furnish the required
statement ir, Form FT‑01.
(2) Time of filing'. The statement shall
accompany any return in Form FF‑01 that is filed by the dealer within 4
months of the notified date.
42. Return for stock on hand at transition
(1) Form: Where a person is liable under the
Act, to pay tax on the closing of trading stock, raw materials, packaging
materials for trading stock and finished goods, which had not suffered tax
under the Arunachal Pradesh Sales Tax Act, 1999, he shall furnish a statement
in Form FT‑01.
(2) Time of filing: The return under the rule
shall be furnished within 60 days of the commencement of this Act and shall be
accompanied by a receipt indicating proof of payment of the tax.
43. Method of payment of tax, interest or
penalty
(1) Tax, interest, penalty or any other
amount due under the Act may only be paid in Rupees.
(2) A payment of tax, interest, penalty or
any other amount due under the Act may be made either in cash, by means of a
crossed cheque, or bank draft drawn in favour of the appropriate Government
treasury drawn on an authorised bank and shall be tendered along with a duly
completed Form FF‑08 or Form FF‑07.
Notwithstanding anything contained in this rule, the
Commissioner may provide separate procedures for method of payment of tax,
interest or penalty in electronic form.
(3) Where a payment is made by cheque or bank
draft, the date of the payment is the date orr which the cheque or bank draft
is encashed.
(4) Any amount due under the Act shall be
paid
(a) at an Arunachal Pradesh branch of an
authorised Bank; or
(b) at a border check‑post set up
under the Act;
(c) such
branches of authorised banks outside Arunachal Pradesh notified by the
Commissioner as authorized to receive payment of tax;
(d) any other place notified by the
Commissioner.
(5) A person must pay the amount of a
liability in a single payment unless the Commissioner agrees that the person
may make more than one payment.
(6) The Commissioner is not required to give
a receipt to a person who pays a tax‑related liability unless the person
requests a receipt.
(1) Where the Act or rules requires an amount
to be calculated and the amount is not a multiple of ten rupees, the amount
shall rounded up or down to the nearest multiple of ten rupees.
(2) Where an amount of tax, interest or
penalty is payable to the Commissioner by a person, and the amount is less than
one hundred rupees, the Commissioner shall round the amount down to zero.
45. Treasury to notify payments
The
Government treasury shall furnish to the Commissioner Part B of the Form FF‑08
or Form FF‑07 retained by it in respect of all payments made in a day
together with list of deposits having sufficient information to identify the
depositor and the amount deposited by him. The officer‑in‑charge of
the appropriate Government treasury shall set his hands and seal on the said
information before furnishing it to the Commissioner.
(1) Any person who claims to have paid any
amount on account of tax, interest, penalty, or any other amount due under the
Act shall furnish as proof of such payment the Part C of the person's receipted
Form FF‑08 or Form FF‑07.
(2) On receipt of the Part B of the receipted
Form FF‑08 or Form FF‑07 from the Treasury, the Commissioner shall
give the credit to the person against tax, interest, penalty or other amount of
the amount shown.
(3) Where a person claims to have paid an
amount of tax, interest or penalty to the Commissioner and Part 'B' of Form FF‑08
or FF‑07 is not forthcoming at the time of the assessment or is lost,
destroyed, defaced or mutilated, the person must, if requested, furnish to the
Commissioner other satisfactory proof of such payment which shall be the Part
'C' or Part 'D' of Form FF‑08 or Form FF‑07 in respect of any
payment, supported by a certificate from the appropriate Government treasury
that the payment shown in such Part 'C' or Part 'D' of Form FF‑08 or FF‑07
was deposited and credited to the Government account and an affidavit from such
dealer that Part 'C' or Part 'D of Form FF‑08 or FF‑07 and the
certificate from the appropriate Government treasury are genuine. On receipt of
such documents, the Commissioner shall give the credit to the person against
tax, interest, penalty or other amount of the amount shown.
(1) A claim by a registered dealer for a
refund in cash for an amount in respect of tax which is claimed to be due to a
person under the Act shall be made either in the Return Form FF‑01 or in
Form FF‑09.
(2) Where a person claims that he is entitled
to refund of tax because of sub‑section (6) of section 23, he shall
specify the amount sought to be refunded in Form FF‑01 or Form FF‑09.
(3) A claim for the refund in cash of any
other amount which a person claims is due to him under the Act may be made by
the person in writing stating fully and in detail the grounds upon which the
claim is made in Form FF‑09.
(4) When the Commissioner is satisfied, after
such scrutiny of accounts and such enquiries as he considers necessary, that a
refund is admissible, he shall determine the amount of the refund due and
record an order in Form FU‑01 sanctioning the refund and recording the
calculation used in determining the amount of refund ordered.
(5) Where a refund order is issued under sub‑rule
(5), the Commissioner shall simultaneously record and include in the order any
amount of interest payable under sub‑section (1) of section 44 for any
period for which interest is payable.
(6) The Commissioner shall forthwith serve on
the person in the prescribed manner a cheque for the amount of tax, interest,
penalty or other amount to be refunded and a copy of the refund order in Form
FU‑01.
48. Refund of tax for embassies, officials,
international and public organisations
(1) Conditions of Refunds: Subject to sub‑rule
(2), an organisation. listed in the Sixth Schedule (in this rule called
"the organisation") may apply for the refund of the tax borne by it
or by a qualified person on the purchase of goods if
(a) the goods are purchased by the
organisation or the qualified person;
(b) the goods
(other than petrol, diesel and other fuels) are for the official use of the
organisation. or are for the personal use of the qualified person as detailed
in the Sixth Schedule;
(c) each purchase relates to
(i) taxable goods purchased from a
registered dealer in a single transaction recorded on a single tax invoice, or
a value greater than Rupees 1,000, or
(ii) an import above a value of Rupees 10,000
but not including non‑taxable imports;
(d) such other
restrictions or conditions as may be notified by the Commissioner have been
satisfied;
(e) the goods
are for official use by the organisation or for personal use by eligible
members of its staff:
PROVIDED
that, where the goods are not used or consumed by the organisation or its
eligible staff making the application, no refund shall be made, unless the
goods have been disposed of (other than by way of sale) to another organisation
in Schedule VI; and
(f) an
authorised official of the organisation agrees, in writing, at the time of
making the application for the refund, to repay to the Commissioner the amount
of the refund granted if the condition at paragraph (c) is violated.
(2) Form : A claim for a refund of tax under
section 43 shall be made using Form FF‑06. The form
(a) will be
furnished by the organisation on behalf of itself and every qualified person
attached to the organisation for whom a refund of tax may be claimed;
(b) shall report the transactions occurring
in the prior quarter for which a refund of tax is claimed; and
(c) shall be an
exhaustive report of all the claims for a refund of tax of the organisation and
every qualified person attached to the organisation.
Explanation: For the purpose of this rule, the organisation
shall be deemed to be an agent duly authorised by all qualified persons
attached to the organisation to make such a claim.
(3) Signing of Form: The form shall be signed
by the Chief of the Organisation or a person duly authorized by him. In case
the form is signed by an authorized signatory, the form shall be accompanied by
the letter of authorization.
(4) Time of filing: A claim for a refund of
tax may be made for each quarter. The Form FF‑05 should be filed within a
period of 28 days from the end of the relevant quarter covering all purchases
for which the tax invoices have been issued in that quarter.
(5) Place of lodgement : An application for
refund made under this rule shall be lodged only at the Office of the
Commissioner of Arunachal Pradesh Goods Tax.
(6) Refund when due: Where an application for
refund is made by an embassy or a diplomat eligible to file such application in
the prescribed form, manner and time, the refund shall be due within 30 days
from the day when the Commissioner receives the application.
(7) When the Commissioner is satisfied, after
such scrutiny of documents and such enquiries as he considers necessary, that a
refund is admissible, he shall determine the amount of the refund due and
record an order in Form FU‑02 sanctioning the refund and recording the
calculation used in determining the amount of refund ordered.
(8) Manner of payment: The amount of any refund
shall be paid to a single account with a bank nominated by the organisation and
any deposit made by the Commissioner to the account shall be deemed to be paid
to the organisation and to every qualified person.
(9) A refund made to the organisation shall
be deemed to be made to each qualified person through its agent duly authorised
by the qualified person to receive such a payment.
(10) Subject to the restrictions and conditions
notified by the Commissioner, for the purposes of this rule, a "qualified
person" means a person referred to in Sixth Schedule.
(11) The organisation claiming a refund under
this rule shall be required to retain all tax invoices based on which such
refund is claimed for a period of 1 year from the date on which the refund is
made.
49. Commissioner's assessment to tax, interest
or imposition of penalty
(1) Where the Commissioner makes an
assessment of tax, interest or penalty under section 34 or section 35, the
Commissioner shall record the final order of assessment using Form FU‑04.
(2) Form FU‑04 is also the notice of
the assessment and shall be served on the person in the prescribed manner.
(3) Upon making the assessment under sub‑rule
(1), the Commissioner may serve a notice of demand on the person liable to pay
the amount mentioned in the assessment order in Form FU‑04 and shall be
served in the prescribed manner.
(4) The Commissioner may make assessment of
tax for each of the tax period or part thereof, or may make a consolidated
assessment of tax for the year.
Where
the Commissioner has decided to audit the affairs of a person under section 59,
the Commissioner may serve on the person in the prescribed manner a notice of
in Form FN‑02.
51. Recovery of Government dues
(1) In case of any amount recoverable in
terms of sub‑section (2) of section 45 the Commissioner shall issue to
the Collector a recovery certificate in Form FU‑03.
(2) The Collector shall intimate to the
Commissioner the amount recovered by him together with date thereof.
(3) Without prejudice to the provisions of
sub‑section (4) of section 58, if at any time after the recovery
proceedings have been commenced by the Collector the defaulter dies, the
recovery proceedings may be continued against the legal representative.
(4) Any amount recoverable under Chapter VII,
shall be recovered in the same manner as provided in sub‑rules (1) to
(3).
52. Continuation of certain recovery
proceedings
For the
purposes of section 46, the Commissioner shall notify any enhancement or
reduction of a demand of a person in Form FU‑04 which shall be served on
the person in the prescribed manner.
For the
purposes of section 47, the Commissioner shall serve on the person in the
prescribed manner Form FU‑05 notifying the person of the requirement to
pay an amount to the Commissioner.
(1) A summons requiring a person
(a) to appear before the Commissioner;
(b) to produce documents to the Commissioner;
or
(c) to appear before the Commissioner and
produce documents, shall be in Form FN‑01.
(2) The Commissioner shall serve a summons
under sub‑rule (1) in the prescribed manner.
55. Procedures for sale of property held by
the Commissioner
(1) Where the Commissioner has in his
possession any goods or other property (in this rule called "the
property") which may be sold by the Commissioner in pursuance of any
powers conferred under the Act to recover an amount of tax, interest, penalty
or other amount due under the Act, the power of sale shall be exercised in the
manner set out in this rule.
(2) The Commissioner shall serve a notice in
Form FN‑03 in the prescribed manner on the person recorded as the owner
of the goods in the Commissioner's records. That notice shall allow the person
30 days in which to redeem the goods by tender of payment in cash of all
amounts owed under the Act.
(3) Where the person has not redeemed the
property within the time specified in the form, the Commissioner may proceed to
sell the property by public auction following this procedure:
(a) A report
shall be prepared for the Commissioner of the facts and circumstances in which
the notified goods are required to be sold by public auction the Commissioner
shall make a written order for sale or disposal of the property.
(b) The officer
nominated by the Commissioner for the purpose shall cause to be published on
the notice board of his office, a list of the property intended for sale with a
notice under his signatures specifying the place where, and the day and hour at
which, the property is to be sold and display copies of such list and notices
at more than one public place near the place where the property are currently
held, and the place of the proposed auction. A copy of the list and notice
shall also be displayed in the office of the Commissioner. Normally, a notice
for not less than seven days shall be given before the auction is conducted.
(c) Intending
bidders shall be required to deposit as earnest money a sum equal to ten per
cent of the estimated value of the property. The officer conducting the auction
shall prepare a receipt acknowledging the receipt of the earnest money. Earnest
money deposited by unsuccessful bidders shall be refunded to them immediately.
after the auction is over.
(d) At the appointed day and time, the
property shall be put up in one or more lots, as the officer conducting the
auction sale may consider advisable and shall be knocked down in favour of the
highest bidder subject to confirmation of the sale by the Commissioner.
(e) The
purchaser shall pay the sale value of the property in cash immediately after
the sale and he will not be permitted to carry away any part of the property
until he has paid for the same in full and until the sale has been confirmed by
the Commissioner. If the purchaser fails to pay the purchase money within a
reasonable time after completion of the auction, the property shall be re‑offered
for auction and any earnest money deposited by the defaulting bidder shall be
forfeited to the Government.
(4) If any order directing detention is
reversed on appeal, the property detained, if not already sold, shall be
released or, if they have been sold, the proceeds thereof shall be paid to the
owner of the property.
(5) Notwithstanding anything contained in
this rule, if the property is of a perishable nature or subject to speedy and
natural decay or when the expenses of keeping them in custody are likely to be
high, the Commissioner may
(a) reduce the time stated in Form FN‑03
during which the owner may redeem the goods;
(b) reduce the time for display of any
notice; and
(c) accelerate
the time for conducting the auction of the property.
(6) Where property is sold under the
preceding rules, the proceeds of sale shall be applied in the order described
in the following order:
(a) payment of
any expenses of the sale, including tax arising under the Act by virtue of the
sale, and other incidental charges;
(b) in respect
of any surplus, payment of the amount of any tax, interest and penalty
recoverable under the Act or Arunachal Pradesh Sales Tax Act, 1999;
(c) in respect
of any surplus, on application made to the Commissioner and upon provision of
sufficient proof, payment to the person who was the owner of the goods; and
(d) in respect
of any surplus, in the absence of any claimant, deposited in the Consolidated
Fund of Arunachal Pradesh.
The
following records should normally be maintained by a taxable person:
(1) Dealers and importers : All persons
liable to pay tax under this Act shall maintain regular, true and correct
accounts of all business transactions particularly in relation to the sale and
purchase of goods.
(a) The records
should be maintained in such a manner that the entry tax, the input tax, the
output tax, the net tax, and the tax credit due can easily be ascertainable.
(b) Dealers
opting for simplified accounting methods shall maintain records in such a
manner that the entry tax, and the net tax due through the simplified
accounting method can easily be ascertainable.
(c) For the
guidance of the dealers, they may maintain records in the formats prescribed in
Forms FF‑1 1 and FF‑1 2 in respect of purchases and sales
respectively.
(2) Warehouses: Every owner or lessee of a
cold store, warehouse, godown or any such place, who stores goods for hire or
reward shall maintain or cause to be maintained a correct and complete account
indicating the full particulars of the person whose goods are stored and the
quantity, value, date of arrival and date of dispatch of such goods.
(3) Transporters: Every person who carries
goods for reward shall maintain or cause to be maintained a correct and
complete account indicating the full particulars of the person whose goods are
carried, the quantity, value, place and date of delivery of such goods, any
challan FF‑07 received by the transporter.
57. Accounts to be audited in certain cases
The
report of audit under section 50 shall be furnished to the Commissioner in Form
FF‑10 with the next return under sub‑section (1) of section 28 due
from the dealer after the audit has been completed.
(1) For the purposes of section 52, a credit
note and a debit note shall contain the following particulars:
(a) the name, address and registration
certificate number of the selling registered dealer;
(b) the name and address of the purchaser;
(c) a description of the reason for issuing
the credit note or debit note;
(d) the number of any relevant tax invoice
affected by the credit note or debit note;
(e) the amount of the variation to the tax
amount shown on the tax invoice; and
(f) the
signature of the selling dealer or his servant, manager or agent, duly
authorised by him.
59. Information to be furnished at check‑posts
and barriers
(1) For the purposes of sub‑section (2)
of section 62, every person in charge of a goods vehicle carrying goods which
have been imported into Arunachal Pradesh shall carry and produce on demand,
whether at a check‑post set up under the Act or elsewhere, the following
documents:
(a) a copy of the commercial invoice upon
which the goods have been purchased;
(b) a copy of a goods receipt in respect of
the goods in the vehicle; and
(c) either
(i)
a declaration under sub‑rule (2); or
(ii)
a copy of the challan certifying pre‑payment of
entry tax due.
(2) A declaration under this rule shall be
made under the hand in Form DG‑01, contain the information required under
sub‑rule (3), (4) or (5), and shall declare either that
(a) the owner or
person in charge is an Approved Road Transporter and is delivering the goods to
a registered dealer in Arunachal Pradesh;
(b) the goods are to be delivered to an
Approved Warehouse in Arunachal Pradesh; or
(c) the goods are in transit through
Arunachal Pradesh.
(3) The declaration referred to in sub‑rule
(2)(a) above shall be duly signed and dated by the transporter and shall
contain the following particulars:
(a) the name,
address and registration certificate number of the registered dealer to whom
the goods are to be delivered;
(b) the name and address of the exporter;
(c) details of the goods including name or
description, quantity and value;
(d) the Approved Road Transporter's name,
address and approval number; and
(e) the expected date of arrival of the
goods in Arunachal Pradesh.
(4) The declaration referred to in sub‑rule
(2)(b) above shall be duly signed and dated by the transporter and shall
contain the following particulars:
(a) the name,
address and permission number of the Approved Warehouse to which the goods are
to be delivered;
(b) the name and address of the exporter;
(c) the
transporter's name and address;
(d) details of the goods including name or
description, quantity and value; and
(e) the expected date of arrival of the
goods in Arunachal Pradesh.
(5) The declaration referred to in sub‑rule
(2)(c) above shall be duly signed and dated by the transporter and shall
contain the following particulars:
(a) the name and address of The exporter;
(b) the name and address of the person to
whom the goods are to be delivered;
(c) the transporter's name and address;
(d) details of the goods including name or
description, quantity and value; and
(e) the
expected date of arrival of the goods in Arunachal Pradesh.
The
Goods Tax Authorities are specified in Annexure 10.
61. Designation of other persons appointed to
assist the Commissioner
Persons
who may be appointed to assist the Commissioner, under sub‑section (2) of
section 67 may be designated as
(a) Additional Commissioner, Deputy Commissioner,
Assistant Commissioner, Goods Tax Officer, Assistant Goods Tax Officer, Goods
Tax Inspector and Assistant Goods Tax Inspector;
(b) Deputy Superintendent of Police and
Inspector of Police on deputation to Goods Tax Department.
62. Conditions upon delegation of powers by
the Commissioner
Without
prejudice to the provisions of section 68, the Commissioner may delegate
(a) any of his powers to a person not below
the rank of Assistant Goods Tax Officer;
(b) his powers under sub‑section (1)
or sub‑section (2) of section 60 to a person not below the rank of a
Goods Tax Officer; and
(c) his powers under section 61 to a person
not below the rank of a Goods Tax Inspector.
63. Superintendence and control
Subject
to the general control and superintendence of the government, control and
superintendence over all officers appointed under sub‑section (2) of
section 67 shall vest in the Commissioner.
64. Conditions subject to which an officer
maybe authorised to investigate offences punishable under the Act
The
Commissioner shall not authorize any officer for the purpose of sub‑section
(1) of section 92 who is lower in rank than Additional Commissioner.
65. Exercise of powers by the superior
authorities
Any
power conferred by these rules upon any authority may be exercised by any
superior authority under the Act and these rules.
66. Objections to decisions of the superior
authorities
Notwithstanding
any law or doctrine to the contrary, the power conferred by the Act and these
rules upon the prescribed authority to determine any objection may be exercised
by the prescribed authority notwithstanding the fact that the prescribed
authority may be lower in rank than the authority whose decision is under
review.
67. Authority to
whom objection may be filed
An
objection under sub‑section (1) of section 75 shall lie to
(a) Joint Commissioner, Deputy Commissioner,
Additional Commissioner, Special Commissioner and Assistant Commissioner;
(b) Goods Tax Officer:
PROVIDED
that the Commissioner may, by notice published in the Official Gazette, fix the
jurisdiction of the respective prescribed authority on the basis of territory
or pecuniary limit or nature or class of objections or on any other basis that
may be deemed appropriate.
(1) Every objection shall be made in Form DF‑01
and shall be submitted in triplicate with one copy to the authority against
whose order the objection has been preferred.
(2) Every objection shall contain a clear
statement of facts, precise grounds of objection and the relief claimed.
(3) Where an objection is not made within the
prescribed time, it shall be accompanied by a statement in Form DF‑02,
showing the reason for the delay in making the objection within the prescribed
time.
(4) Where fresh evidence is sought to be
produced to the Commissioner, the objection shall be accompanied by a
memorandum of the evidence sought to be produced, stating clearly the reasons
why such evidence was not adduced before the Goods Tax Authority against whose
order the appeal is being preferred.
(5) The objection shall be signed by the
person making such objection or his agent and shall be presented by him or his
agent to the prescribed authority in person.
69. Commissioner's report to prescribed
authority
(1) Where a person has lodged an objection
with the prescribed authority, the authority against whose order the objection
has been preferred (hereinafter referred to as 'assessing authority') shall
(a) furnish to
the prescribed authority a written statement stating in detail the assessing
authority's reasons for the decision; and
(b) at the same time, furnish a copy of the
statement to the person who lodged the objection.
70. Hearing and determination of objections
(1) The prescribed authority shall conduct
its proceedings by examining
(a) the
registers and records maintained by the Commissioner in relation to the matter
in dispute;
(b) the statement prepared by the assessing
authority under rule 69; and
(c) the
objection.
It may-
(i) admit any further oral or documentary
evidence that is relevant to the matters in dispute; and
(ii) allow the applicant to present its
arguments in person, by a representative and by document.
(2) he Commissioner may seek clarification on
the Objection Application, or may seek to get the defects in the Objection
Application rectified by issuing a notice in Form DN‑01.
Explanation
1: This will not prohibit the Commissioner to seek clarification or get defects
rectified by asking orally during the course of hearing.
Explanation 2 : Nothing contained in this rule will vitiate
the Commissioner's determination on the objection if the Commissioner does not
provide an opportunity to rectify the defects in the objection application.
(3) Where the applicant has requested a
hearing, the prescribed authority shall not reject the objection without
affording a reasonable opportunity of being heard to such person.
(4) The prescribed authority shall not at any
hearing, allow the appellant to argue or present any ground of objection not
specified in the objection unless the authority is satisfied that omission of
that ground there from was not willful nor unreasonable.
(5) The prescribed authority may before
deciding the objection, hold such further enquiry or direct such enquiry to be
held by the authority against whose decision the objection has been preferred,
as the prescribed authority may consider necessary. The assessing authority may
be represented by a person authorised by him.
(6) In case of an objection against an order
of assessment of penalty, notwithstanding the amounts mentioned in section 87,
the prescribed authority, for reasons to be recorded in writing, may remit the
amount of penalty assessed (either in whole or in part) depending upon the
facts and circumstances of the case.
Explanation:
The amount of penalty imposed after hearing the objection should be
commensurate with the gravity of the act of commission or omission warranting
penalty, and not mechanically be the amount prescribed in section 87.
(7) The decision of the prescribed authority
shall be prepared and notified to the applicant in Form DU‑01.
(8) The decision notice DU‑01 shall be
served on the applicant in the prescribed manner.
(1) An application for adjournment under the
second proviso to sub‑section (7) of section 75 shall be in Form DF‑06.
The order on the application for adjournment shall be in Form DN‑02.
(2) A notice for the purpose of sub‑section
(8) of section 75 shall be in Form DF‑05.
(3) The notice shall be signed by the person
making the objection or his authorized agent and shall be served on the
Commissioner.
(4) A notice for extension of limitation
period under the first proviso to sub‑section (7) of section 75 shall be
in Form DU‑02.
72. Recovery or
refund on account of objection, supervision, review or order of rectification
The
procedure for the refund of any amount due in consequence of an order made
pursuant to an objection, revision, or any other proceeding under the Act,
shall be that provided in rule 47.
73. Determination of disputed questions
(1) Any person desiring that a question,
referred to in section 85 or 86 shall submit a concise statement of the case
stating therein precisely the question to be determined, and indicating clearly
the basis for the question. The statement shall be in writing in Form DF‑03
or Form DF‑04 respectively and must be accompanied with a challan in Form
FF‑08 for the amount of prescribed fee as a proof of payment of
prescribed fee.
(2) The statement of the case referred to in
sub‑rule (1) shall contain a declaration that the question submitted for
determination of the Commissioner does not arise from any order passed under
the Act or under the Arunachal Pradesh Sales Tax Act, 1999, which was in force
before the commencement and shall be signed by the person or his agent.
(3) The Commissioner, after considering all
the relevant material produced before him in this connection, shall determine
the question or questions referred to him.
(4) The decision of the Commissioner shall be
prepared and notified to the applicant in writing. (5) An order
determining the questions shall be made by the Commissioner within a period of
six months from
the date of submitting the question.
All
forms prescribed in these rules shall be printed under the authority of the
Commissioner and be obtainable from him or his authorised agent on payment of
such charges, as may be specified by the Commissioner from time to time:
PROVIDED
that any form in force before commencement of these rules and which may be
specified by the Commissioner by order in writing may continue to be used for
such period as specified in the said order:
PROVIDED
FURTHER that the provisions of this rule shall not apply to such form or forms
as the Commissioner may specify in this behalf.
75. Power to accept forms substantially in
compliance with requirements
(1) Where a return, application, form,
objection or other document (in this section called a "document")
lodged by a person with the Commissioner does not meet one or more of the
requirements of these rules, the Commissioner may accept the return,
application, form or other document as meeting the requirements of the rule if
it is substantially in accordance with the requirements of these rules.
Explanation:
No penalty for the failure to file the document or for the failure to file the
document by its required date would arise if the document is accepted under
this power.
(2) The Commissioner may by notice in writing
sent to the person at his address for service require a person to complete,
revise or supplement a document that has been accepted under sub‑rule
(1).
(3) Where the Commissioner has accepted a
document pursuant to sub‑rule (1) and the person has failed within the
time specified to complete, revise or supplement a document, the Commissioner
may thereupon reject the document.
(4) Where a document has been rejected under
sub‑rule (3), it shall be treated for all the purposes and rules as if
the document had not been accepted.
Explanation: A penalty for the failure to file the document
or for the failure to file the document by its required date may arise where
the document is rejected under this power.
(1) Subject to sub‑rules (5) and (9),
any notice, summons, order or other document (in this section called a
"document") required to be served on a person in the prescribed
manner under the Act or these rules shall be served by
(a) delivering the document;
(b) tendering the document; or
(c) sending the document by registered post,
to__
(i) the person;
(ii) a person apparently employed by him;
(iii) the person currently nominated under rule
26 as the person's manager; or
(iv) to any adult member of his family,
at the
person's address for service:
PROVIDED
that where the authority at whose instance the document is to be served on
inquiry is satisfied that the said office, building, place of residence is
known not to exist or is not traceable, such officer may, by order in writing,
dispense with the requirement of service of the notice or summons,
(i) by sending the document by facsimile;
or
(ii) by sending the document by electronic
mail, to the fax number or e‑mail address of the person.
(2) A document may be delivered or tendered
to a person by any officer or other person authorised (in this section called
the "server") by the Commissioner for that purpose.
(3) When a document is delivered or tendered,
the server shall require the signature of the person to whom the document is
delivered or tendered as acknowledgement of the service.
(4) Where a person
(a) refuses to accept delivery or tender; or
(b) refuses to sign an acknowledgement of
service, the server shall affix a copy of the document on some conspicuous part
of the address for service.
(5) If__
(a) a server has
attempted to serve a document by any of the methods referred to in sub‑rule
(1) and the Commissioner is satisfied that the addressee is evading service of
document; or
(b) for any
other reason, the document cannot be served by any of the methods referred to
in sub‑rule (1),
the
document shall be served in the prescribed manner if the document is-
(i) affixed to some conspicuous part of the
person's address for service; or
(ii) affixed to some conspicuous part of the
person's known place of residence.
(6) When a document is served in accordance
with sub‑rule (5), the server shall prepare a report of the
circumstances.
(7) Where service of a document is made by
post, the service shall be deemed to be effected by properly addressing, pre‑paying
and posting the document by registered post.
(8) If a document is served by post, the
document shall be deemed to be served on the person seven days after the
document was sent.
(9)
Where the
Commissioner is satisfied that service of a document cannot be effected in any
of the methods provided in this rule, he
may by order in writing, dispense with the requirement of service of a document.
77. Filing
of documents with Commissioner
(1) Subject to sub‑rule (4), any
application, return, form, or other document (in this section called a
"document") which is to be lodged with or submitted to the
Commissioner under the Act or these rules shall be lodged or submitted by
(a) delivering the document to the
Commissioner at his office;
(b) delivering the document to the
Commissioner at any other place he may notify;
(c) sending the document to the Commissioner
by registered post; or
(d) such other means as the Commissioner may
notify, including electronic means.
(2) Where lodgement of a document is made by
post, the lodgement shall be deemed to be effected by properly addressing, pre‑paying
and posting the document by registered post.
(3) When a document is submitted: A document
shall be treated as submitted by a person with the Commissioner,
(a) if the document is submitted by delivery
at a place notified by the Commissioner, once the document has been stamped
with the date of receipt by the Commissioner or by any other person authorised
by the Commissioner to receive the document;
(b) if the document is lodged by post,
fourteen days after the document was sent.
(4) An application for registration or filing
of objection may not be lodged in the manner specified in sub‑rule
(1)(c).
78. Qualifications to be possessed by Goods
Tax Practitioner
(1) A Goods Tax Practitioner referred to in
section 83 shall be eligible to have his name entered in the list, if
(a) he possesses any of the qualifications
specified in rule 50 or rule 51 of the Income Tax Rules, 1962, as amended from
time to time, or
(b) he
(i) was formerly an employee of the Sales
Tax Department or Goods Tax Department;
(ii) held during service in the department an
office not lower in rank than that of a Goods Tax Officer for not less than
seven years; and
(iii) is, in the opinion of the Commissioner, a
fit and proper person to appear or act in proceedings under the Act and these
rules.
(2) A person referred to in sub‑rule
(1)(b) shall not be eligible to appear before the prescribed authority on
behalf of a person for a period of one year after he ceased to be an employee
of the Department.
(3) A person who wishes to have his name
entered in the list referred to in sub‑section (1)(c) of section 83,
shall
(a) apply to the Commissioner in writing;
(b) pay the prescribed fee; and
(c) submit with his application documentary
evidence of his eligibility.
(4) The Commissioner shall maintain a
register of all persons whose names are entered under the procedure in this
rule.
(5) The Commissioner shall issue an Enrolment
Certificate in Form PR‑01 to the person enrolled under this rule.
(6)
The enrolment under this rule shall be valid for ten
years from the date of issue.
79. Officers
to carry and produce authorisation
(1) Where the Commissioner wishes to appoint
an officer or other person to exercise any of the powers in Chapter X, the
grant of authority to exercise the powers shall be in Form AU‑01 and
shall be issued under the hand of the Commissioner.
(2) The grant of authority shall be
(a) limited to a period not to exceed one
year;
(b) to a specific person; and
(c) expire on retirement, resignation,
transfer or removal of the person from the post:
PROVIDED
that a grant of authority may be renewed.
(3) Every officer or other person authorised
by the Commissioner under sub‑rule (1) shall
(a) carry the
Form AU‑01 with him when purporting to exercise any of the powers
conferred under the section; and
(b) produce Form
AU‑01 if requested by the owner or occupier of any premises where he
proposes to exercise these powers.
80. Location of check‑posts and barriers
The
check‑posts and barriers set up for the purposes of section 102 are
located at the places described in the Annexure 4.
81. Power to amend Annexures appended to these
rules
(1) If the Government is of opinion that it
is expedient in the interest of general public so to do, it may, by
notification in the Official Gazette, add to, or omit from, or otherwise amend,
the Annexures and Forms, prospectively, and thereupon the said Annexure or Form
shall be deemed to have been amended accordingly.
(2) The Government may amend the said
Annexure or Form retrospectively if such amendment does not prejudicially
affect the interest of any dealer and it does not violate the principles of
equity.
(3) The Commissioner may, if he is of opinion
that it is expedient in the interest of general public so to do, he may, by
notification in the Official Gazette, add to, or omit from, or otherwise amend,
the Annexure 7 and Annexure 9 prospectively, and thereupon the said Annexure
shall be deemed to have been amended accordingly.
(1) The Arunachal Pradesh Sales Tax Rules,
1999, are hereby repealed.
(2) Notwithstanding sub‑section (1),
such repeal shall not affect the previous operation of the said rules or any
right, title, obligation or liability already acquired, accrued or incurred
there under.
(3) For the purposes of sub‑section
(2), anything done or any action taken including any appointment, notification,
notice, order, rule, form or certificate in the exercise of any powers
conferred by or under the said rules shall be deemed to have been done or taken
in the exercise of the powers conferred by or under these rules, as if these
rules were in force on the date on which such thing was done or action was
taken.
|
Number |
Title |
|
Registration |
|
|
RF-01 |
Application for Registration
as a Dealer |
|
RF-02 |
Application for Amendment of
Registration as a Dealer |
|
RU-01 |
Certificate of Registration
as a Dealer |
|
RF-03 |
Application of Cancellation of
Registration as a Dealer by the Dealer |
|
RN-02 |
Notice to Register a person
as a Dealer |
|
Transporters |
|
|
TR-01 |
Application for approval as
Approved Road Transporter |
|
TR-02 |
Application for Amendment of
approval as Approved Road Transporter |
|
TU-01 |
Certificate of approval as
Approved Road Transporter |
|
TR-03 |
Application of Cancellation
of approval as Approved Road Transporter |
|
Approved
Warehouses |
|
|
WA-01 |
Application for approval as
Approved Warehouse |
|
WA-02 |
Application for Amendment of
approval as Approved Warehouse |
|
WU-01 |
Certificate of approval as
Approved Warehouse |
|
WA-03 |
Application of Cancellation
of approval as Approved Warehouse |
|
Amendment
and Cancellation |
|
|
AU-02 |
Order on Amendment application |
|
AU-03 |
Order of Amendment (suo-motu) |
|
RN-01 |
Show
Cause Notice for rejection of Application for Registration/Amendment/
Cancellation |
|
RU-02 |
Order
of Cancellation of Registration/Approval (on application) |
|
RU-03 |
Order
of Cancellation of Registration/Approval (suo-motu) |
|
RU-04 |
Order
of Rejection of Application for Registration/Cancellation |
|
Simplified Accounting Methods |
|
|
FF-04 |
Application
for Opting for Simplified Accounting Method |
|
FF-05 |
Application
for withdrawing from Simplified Accounting Method |
|
Security |
|
|
SF-01 |
Form
for tendering security under the Act |
|
SF-02 |
Application
for return, surrender or cancellation of security |
|
SN-01 |
Notice
for Forfeiture of Security |
|
SU-01 |
Order
for Forfeiture of Security |
|
SU-02 |
Order
for release of Security |
|
SU-03 |
Order
for Demand of Security |
|
Returns |
|
|
FF-01 |
Dealer
Goods Tax Return. |
|
FF-02 |
Exception
Return |
|
FF-03 |
Revised
Return |
|
FF-06 |
Application
for refund of tax by Embassies and Diplomats |
|
FF-07 |
Return-cum-challan |
|
FF-08 |
Tax
deposit challan |
|
FF-09 |
Application
for Refund |
|
Transition Forms |
|
|
FT-01 |
Statement for claim of input tax credit and tax to be
paid on opening stock at hand
at transition |
|
Assessment and enforcement |
|
|
FU-01 |
Refund
order for dealer |
|
FU-02 |
Refund Order for Embassies
etc. |
|
FU-03 |
Recovery Certificate to the Collector |
|
FU-04 |
Notice and Order of
Assessment |
|
FU-05 |
Notice for special mode of
recovery |
|
FN-01 |
Notice of summons to appear
and/or produce documents |
|
FN-03 |
Notice of proposed sale of
goods |
|
FN-02 |
Notice for audit of a
person's affairs |
|
FN-04 |
Notice for withholding of
refund |
|
Disputes |
|
|
DF-01 |
Objection Form |
|
DF-02 |
Application for condonation
of delay |
|
DF-03 |
Application for determination
of a specific question by the Commissioner |
|
DF-04 |
Application for ruling on general
question by the Commissioner |
|
DF-05 |
Notice of delay |
|
DF-06 |
Application for adjournment |
|
DN-01 |
Notice for clarification on
objection application |
|
DU-02 |
Notice for extension of
limitation period |
|
DN-02 |
Order on application for adjournment |
|
DU-01 |
Decision of the Commissioner
in respect of an objection |
|
Miscellaneous |
|
|
AU-01 |
Grant of authority |
|
FF-10 |
Audit Report |
|
FF-1
1 |
Specimen Purchase Book |
|
FF-12 |
Specimen Sale Book. |
|
PR-01 |
Enrolment Certificate for Goods
Tax Practitioner |
|
DG‑01 |
Declaration to be furnished
at the Check Posts |
ANNEXURE 2
AUTHORISED BANKS
[Rule
2(3)(6)]
|
Bank/Branch Name |
Branch Code |
Address |
|
State
Bank of India (Treasury/Chest Branches) |
||
|
1.Tawang |
5844 |
Tawang |
|
2. Tenga Valley |
3594 |
West Kameng |
|
3. Daporijo |
5818 |
Upper Subansiri |
|
4. Ziro |
1396 |
Lower SUbansiri |
|
5. Naharlagun |
3232 |
Papumpare |
|
6. Itanagar |
6091 |
Papumpare |
|
7. Pasighat |
1395 |
East Siang |
|
8. Along |
1677 |
West Siang |
|
9. Yinkiong |
7228 |
Upper Siang |
|
10 R ing |
5821 |
Dibang Valley |
|
11. Tezu |
1520 |
Lohit |
|
12. Khonsa |
1584 |
Tirap |
|
13. Changlang |
6007 |
Changlan |
|
14. Jairampur |
7436 |
Changlang |
|
State
Bank of India (Non Chest Branches) |
||
|
1. Bhalukpong |
8516 |
West Kameng |
|
2.
Lekabali |
6012 |
West Siang |
|
3. Basar |
6032 |
West Siang |
|
4. Rupa |
7620 |
West Kameng |
|
5. Doimukh |
6892 |
Papumpare |
|
State
Bank of India (Outside Arunachal Pradesh Branch) |
||
|
1. Guwahati Main Branch |
0078 |
Panbazar, Guwahati |
|
2. Tezpur Main Branch 0195 |
0195 |
Near Padum Pukhuri, Tezpur |
|
3. Tinsukia Main Branch 0196 |
0196 |
A.T. Road, Tinsukia |
|
4. Dibrugarh Main Branch |
0710 |
Thana Cahriali, Dibrugarh |
|
5. Jorhat Main Branch |
0104 |
A.T. Road Jorhat |
ANNEXURE
3
PRESCRIBED
FEES
|
Circumstance
Requiring fee |
Amount
In rupees |
|
Registration |
|
|
Application for registration |
Rs.100 |
|
Request for duplicate of
certificate of registration |
Rs. 500 |
|
Inspection and copies of
documents |
|
|
Inspection of documents:
first hour |
Rs. 50 |
|
Inspection of documents: for
each subsequent hour |
Rs. 25 |
|
Inspection of documents:
document made in a prior year |
Rs.
100 per hr. |
|
Making
copies of documents in the Commissioner's possession: first 5 pages |
Rs.2perpage |
|
Making
copies of documents in the Commissioner's possession: for every subsequent
page |
Rs.5perpage |
|
Additional
fee where copies of documents are required urgently |
Rs.100 |
|
Objections
and disputes |
|
|
Lodging an objection |
Rs.500 |
|
Any other application |
Rs.500 |
|
On Vakalatnama or
Mukhtiarnama |
Rs. 50 |
|
Application
for determination of a question under section 85 or 86 |
Rs.2000 |
|
Application to be recognised
as a sales tax practitioner |
Rs.2000 |
ANNEXURE
4
LOCATIONS
OF CHECK‑POSTS AND BARRIERS
(Rule
80 Section 102)
|
Name
of District |
Location |
Address |
|
Papumpare |
Banderdewa |
1. Near PWD Store, Banderdewa |
|
|
Kimin |
2. Kimin |
|
West Kameng |
Bhalukpong' |
3. Tippi, P.O. Bhalukpong |
|
West Siang |
Likabali |
4. Forest Check Gate, near
Petrol Pump, Likabali |
|
East Siang |
Ruksin |
5. Forest Quarter, near ILP
Check Gate, Ruksin |
|
|
Kemi |
6. Forest Check Gate, Kemi |
|
Lower Dibang Valley |
Shantipur |
7. Near ILP Check Gate,
Shantipur |
|
Lohit |
Sunpura Dirack Gate |
8. Sunpura 9. Near ILP Check Gate Dirack
Gate |
|
Changlang |
Namdang Jairampur Kharsang Bordumsa |
10. Old Forest Corporation
Check Gate 11. Near ILP Check Gate,
Jairampur 12. Near C.O. Office,
Kharsang 13. Near ILP Check Gate,
Bordumsa |
|
Tirap |
Deomali Hukanjuri Kanubari |
14. Near Forest Office,
Deomali 15. Nakphan Forest Check Gate 16. Near ILP Check Gate,
Bordumsa |
ANNEXURE
5
LIST OF
SERVICES INCLUDED IN THE DEFINITION OF BUSINESS
[Rule
3(2), Section 2(7)(1)]
[To be
specified from time to time]
ANNEXURE
6
LIST OF
SPECIFIED ACTIVITIES OF GOVERNMENT OR SEMI GOVERNMENT
OR
AUTONOMOUS AGENCIES TO FALL WITHIN THE PERVIEW
OF
DEFINITION OF DEALER
[Rule
3(2), Section 2(1)(ii)]
[To be
specified from time to time]
ANNEXURE
7
ADEQUATE
PROOF
[Rule
3(3)]
|
Section/
Ride |
Situation |
Adeqttate proof shall be |
||
|
Section 14 |
For
the purpose of claimingan input tax credit on second hand goods purchased by
a registered dealer from an unregistered dealer |
An invoice or receipt issued
by the seller to the person claiming the credit which shows: (a) the nature of the goods, (b) the amount paid for the
goods and (c) the name of the seller |
||
|
|
|
which is signed by the
seller. |
|
||
|
Section 18 |
Where
a dealer is registered or reregistered, and is entitled to a tax credit for
input tax or entry tax paid on stock or raw materials held when dealer's
registration takes effect |
In
the case of input tax, a tax invoice issued by a registered dealer to the
person claiming the credit. In
the case of entry tax, FF-08 evidencing proof of payment of entry tax. |
|
||
|
Section19 |
Evidence
to be sighted by an Approved
Road Transporter or other transporter before releasing goods into the
possession of another person |
Either (a)
FF-08 evidencing proof of payment
of entry tax; or (b) a
declaration under rule 59. |
|
||
|
Rule 27 |
Proof
of a dealer's turnover exceeding 20 lakh Rupees |
Any one of the following: (a)
in the case of a company, a photocopy of the accounts of the company for the
three prior years audited in the manner prescribed under the Companies Act,
1956; (b)
income tax returns furnished by the applicant for the three prior years; (c)
bank statements for the three prior years for bank accounts owned and
operated by the applicant; or (d)
annual returns for the three prior years filed by the applicant under the
Arunachal Pradesh Sales Tax Act, 1975 (Act 43 of 1975) or Arunachal Pradesh
Sales Tax on Works Contract Act, 1999
Arunachal Pradesh Act No. 9 of 1999). |
|
||
|
Section 40 |
When
a dealer has made an inter- State sale which is liable to tax under the
Central Sales Tax Act, 1956 (74 of 1956) in respect of which the person has
claimed an exemption from payment of tax or payment of tax at a lower rate of
tax on the basis of statutory declaration forms prescribed under the Central
Sales Tax Act, 1956 |
The
application for a claim of refund on account of inter-State sales shall be
supported by the following documents: (a)
The declaration Form prescribed tinder Central Sales Tax (Registration and
Turnover Rules), 1957: PROVIDED
that the Commissioner may consider the claim of refund against security and defer
the submission of the declaration form until filing of Annual Reconciliation
Statement under the Central Sales Tax (Arunachal Pradesh) Rules for the applicable year; (b) Copy of bill of lading; (c)
Copy of invoice issued to the purchaser; (d) Transporter's bill; and (e)
Copy of invoice and details of payment. |
|
Section 40 |
When
a dealer has made an export outside India which is not liable to tax under the Act, and in respect of which the person has claimed an exemption from payment of tax. |
The
application for a claim of refund on account of direct export out of the
territory of India, shall be supported
by the following documents: (a) Certified copy of the invoice issued to the foreign buyer; (b)
Transport documents i.e. Bill of Lading, Airway Bill or similar documents; (c)
Evidence of receipt of payment from the foreign buyer to the account of the
person attested by the Manager of the bank or a copy of the irrevocable
letter of credit. |
ANNEXURE 8
PERCENTAGES FOR WORKS CONTRACTS
[Proviso
to Rule 5(2), Section 5(2)]
|
Type
of contract |
Labour
& service charges as percentage of total value of the contract |
|
|
1 |
Fabrication
and installation of plant and machinery. |
Twenty
five percent |
|
2. |
Fabrication
and erection of structural works of iron and steel including fabrication,
supply and erection of iron trusses, purlins and the like. |
Fifteen
percent |
|
3. |
Fabrication
and installation of cranes and hoists. |
Fifteen
percent |
|
4. |
Fabrication
and installation of elevators (lifts) and escalators. |
Fifteen
percent |
|
5. |
Fabrication and installation of rolling shutters and collapsible gates. |
Fifteen
percent |
|
6. |
Civil
work like construction of buildings, bridges, roads, darns, barrages, canals
and diversions. |
Twenty
five percent |
|
7. |
Installation
of doors, door frames, windows, frames and grills. |
Twenty
percent |
|
8. |
Supply
and fixing of tiles, slabs, stones and sheets. |
Twenty
percent |
|
9. |
Supply
and installation of air conditioners and air coolers. |
Fifteen
percent |
|
10. |
Supply
and installation of air conditioning equipment including deep freezers, cold
storage plants, humidification plants and de-humidors. |
Fifteen
percent |
|
11. |
Supply
and fitting of electrical goods, 'supply and installation of electrical
equipments including transformers. |
Fifteen
percent |
|
12. |
Supply
and fixing of furniture and fixtures, partitions including contracts for
interior decorators and false ceiling. |
Twenty
percent |
|
13. |
Construction
of railway coaches and wagons on under carriages supplied by Railway. |
Twenty
percent |
|
14. |
Construction
or mounting of bodies of motor vehicle and construction of trailers. |
Twenty
percent |
|
15. |
Sanitary
fitting for plumbing and drainage or sewerage. |
Twenty
five percent |
|
16. |
Laying
underground surface pipelines, cables or conduits. |
Thirty
percent. |
|
17. |
Dying
and printing of textiles. |
Thirty
percent |
|
18. |
Supply
and erection of weighing machines and weigh bridges. |
Fifteen
percent |
|
19. |
Painting,
polishing and white washing. |
Thirty
percent |
|
20. |
All
other contracts not specified from S1. No. 1 to 19 above. |
Twenty
percent |
ANNEXURE
9
FORMS
OF SECURITY
(Rule
30, Section 27)
|
Form of security |
Conditions |
Amount of security |
|
|
1. |
Cash |
The
Government will not pay any interest on security deposit, held in the form of
cash. Such security deposits may, however, be converted into any of the
interest bearing forms of security specified in Items 2 to 5 below if the
dealer expressly requests this in writing. |
Amount
of cash or face value of cash deposited in interest bearing security. |
|
2. |
Promissory
Notes, Stock Certificates of any State Government. |
_____ |
These
securities shall be accepted at five per cent below their market price or at
their value, whichever is less. |
|
3. |
Posts
Office Cash Certificates,
Treasury Savings Deposits, National Plan Savings Certificates, 12 Year
National Defence ertificates, 10 Year National
Defence Certificates. |
These
certificates shall be formally
transferred to the President
of India and shall be accepted with the sanction of the Post Master of
the office of registration. |
Surrender
value at the time of tender. |
|
4. |
Post
Office Savings Bank Pass Books. |
A
pass book, for a deposit made under the Post Office Savings Bank Rules may be
accepted as security provided that the dealer has signed and delivered to the
Post Master a letter in the prescribed form as required by the said rules.
The pass book shall be sent to the post office as soon as possible after the
15th June of each year so that necessary entries of interest may be made
therein. |
Amount deposited. |
|
5. |
Municipal debentures, Post Trust Bonds, Debentures
issued by the Government or a financial corporation. |
____ |
These
securities shall be accepted at five per cent below the market price or face
value whichever is less. |
|
6. |
Bonds
or debentures issued by corporate bodies guaranteed by the Central or any
State Government as regards the payment of principal and interest or as
regards principal only. |
____ |
These
securities shall be accepted at five per cent below the market price or face
value, whichever is less. |
|
7. |
Deposit
receipts of any scheduled bank. |
The
deposit receipts shall be made in the name of the dealer
but pledged to the President of India. The Bank shall agree that on receiving
a signed treasury challan from the Commissioner and withdrawal order duly
signed by it, it will at once remit the amount in full or in part as may be
specified in the order into the
treasury and send the receipted challan to the said authority. |
The
amount shown on the deposit receipt. |
|
|
|
The
dealer will agree in writing to undertake the risk involved in the investment. |
|
|
8. |
Mortgage of immovable property, hypothecation or pledge of
movable property, personal surety. |
Mortgage
bond in writing shall be executed in favour of the President of India and
registered according to law of registration at the cost of the dealer. The
property mortgaged shall be free from all encumbrances. Personal surety shall
be in the form of a personal bond with one or two securities acceptable to the
Commissioner. This form of security shall be accepted subject to such
conditions as may be laid down from time to time by the Commissioner by a
general or special order The liability of the surety or guarantor shall be
co-extensive with that of the dealer for the period the contract of surety or
guarantee remains in operation not withstanding the fact that the assessment
proceedings against the dealer under Chapter VI for the period are initiated
before or after the said period. The liability of the surety or guarantor
shall be enforced and executed according to the law for the recovery of
arrears of land revenue referred to in section 98. |
Amount
stated in the relevant document as the maximum amount recoverable under the
mortgage, hypothecation pledge, or
personal surety. |
|
9. |
Bank guarantee |
|
The
amount stated in the relevant document as the maximum amount recoverable
under the bank guarantee. |
ANNEXURE
10
GOODS
TAX AUTHORITTES
[Rule
60, Section 67]
(To be
specified from time to time)