Tag: Meghalaya Vat Forms in Excel Format

Download Assam Vat FORM-16: Notice for Forfeiture and Imposition Of Penalty Under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 18(1)

Where any person collects any sum by way of tax in contravention of the provisions of sub section (1) of section 31, the Prescribed Authority shall serve a notice in Form-16 upon such person requiring to appear on him the date and at the place specified in the notice and to show cause as to why the amount so collected unauthorizedly should not be forfeited to the Government account.

Download Assam Vat FORM-17: Notice To Be Published By Authority under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 18

When the amount of tax collected under section 31 is forfeited, the Prescribed Authority shall publish or cause to be published a notice in Form-17 on the notice board of the Prescribed Authority besides sending a copy of such notice to the person from whom the forfeiture is made.

Download Assam Vat FORM-15: Notice To Furnish Return under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 17(7)

Where any dealer other than a registered dealer liable to pay tax fails to submit the return under sub-section (3) of section 29 the Prescribed Authority shall serve on such a dealer a notice in Form-15 requiring him to furnish such return within such date as may be specified in the notice.

If the Prescribed Authority has reason to believe that the turnover of sales or the turnover of purchases of any dealer has exceeded the taxable limit as specified in sub-section (6) of section 7, so as to render him liable to pay tax under this Act for any year or part thereof, he may, by notice served in the prescribed manner, require such dealer to furnish tax return under sub section (1) and an annual return under sub-section (2) as if he were a registered dealer.

Download Assam Vat FORM-14: Annual Return of Turnover under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 17(5)

Every dealer as mentioned in sub-rule (1) and sub-rule (2) in addition to the tax returns furnished, shall submit an annual return in Form-14 within two months after the close of the year to which the return relates:

Provided that in case of a dealer who is liable to produce a Certificate of Audit of Accounts by a Chartered Accountant under section 62, the annual return shall be submitted within seven months from the end of the year to which the return relates.

Every registered dealer and every dealer liable to pay tax shall furnish a correct and complete tax return in such form for such period, by such dates and to such authority, as may be prescribed:

Provided that different periods may be prescribed for different classes of dealers for the purpose of filing tax return.

(2) Every registered dealer and every dealer liable to pay tax shall furnish, in addition to the tax return, if any, furnished under subsection (1), a correct and complete annual return in the prescribed form within such time as may be prescribed.

Download Assam Vat FORM-13: Tax Return Under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 17

(1) Every registered dealer or any dealer liable to pay tax whose turnover of taxable goods in any assessment year exceeds Rupees 3 (three) lakhs, shall furnish to the Prescribed Authority, a tax return for each month in Form-13 within the next twenty one days of the succeeding month.

Explanation. — For the purpose of this sub-rule, the due date for submission of the tax return, for a particular month shall be the twenty first day of the following month.

(2) Every registered dealer or any dealer liable to pay tax under the Act, other than a dealer referred to in sub-rule (1), shall furnish to the Prescribed Authority, a tax return for each quarter in Form-13 within twenty one days of the succeeding month from the date of expiry of each quarter.

(1) Every registered dealer and every dealer liable to pay tax shall furnish a correct and complete tax return in such form for such period, by such dates and to such authority, as may be prescribed:

Provided that different periods may be prescribed for different classes of dealers for the purpose of filing tax return.

(2) Every registered dealer and every dealer liable to pay tax shall furnish, in addition to the tax return, if any, furnished under subsection (1), a correct and complete annual return in the prescribed form within such time as may be prescribed.

(3) If the Prescribed Authority has reason to believe that the turnover of sales or the turnover of purchases of any dealer has exceeded the taxable limit as specified in sub-section (6) of section 7, so as to render him liable to pay tax under this Act for any year or part thereof, he may, by notice served in the prescribed manner, require such dealer to furnish tax return under sub section (1) and an annual return under sub-section (2) as if he were a registered dealer.

(4) If any dealer having furnished a tax return or an annual return under this section, discovers any omission or any other error in the return so filed, he may without prejudice to the charge of any interest, furnish revised tax return or revised annual return, as the case may be, in the prescribed manner and within the prescribed time.

(5) Every dealer required to file return under this section shall pay the full amount of tax, interest and any other sum payable by him according to such return or the differential tax payable according to the revised return furnished, if any, and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount into the Government account.

(6) Every return under this section shall be signed and verified,—

(a) in case of an individual, by the individual himself, and where the individual is absent by some person duly authorised by him in this behalf; Periodical returns and payment of tax.

(b) in the case of a Hindu Undivided family, by the Karta;

(c) in the case of a company or local authority, by the principal officer or Chief Executive or authorised signatory thereof;

(d) in the case of a firm, by any partner thereof not being a minor or by a manager;

(e) in the case of any other association, by the person competent to act on behalf of the association.

Download Assam Vat FORM 10: Application for Registration of transporter under Assam Value added Tax Rule, 2005

This form is applicable for registration of every transporter engaged in the business of transporting taxable goods in the State.

As per Assam Vat rule 16

Every transporter engaged in the business of transporting taxable goods in the State shall,—

(a)   get itself or himself registered within such time and in such manner as may be prescribed; and

(b)  submit to the Prescribed Authority, such statements or returns as may be prescribed of all taxable goods cleared, forwarded, transported or shipped by it or him.

(2)  The Prescribed Authority shall have the power to call for and examine the books of account or other documents in the possession of such transporter or his agent with a view to verifying the correctness of the statements or returns submitted.

(3)  Nothing contained in this section shall apply to any State Government or the Central Government or any public sector undertaking.

(4)   Where any transporter fails to get himself registered as per provision of clause (a) of sub-section (1), the Prescribed Authority may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty an amount not exceeding five thousand rupees for the first offence and if the offence is a continuing one with a fine not exceeding five hundred rupees for every day during which the offence continues.

(5)  Where any transporter fails to comply with the provision of clause (b) of sub-section (1), the Prescribed Authority may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty an amount not exceeding one thousand rupees for the first offence and if the offence is a continuing one with a fine not exceeding one hundred rupees for every day during which the offence continues.

Download Assam Vat Form-9: Information to Be Furnished By the Transferee under the Assam Value Added Tax Rules, 2005

This form is applicable where a dealer transfers his business and the transferee holds a registration under this Act necessitating the cancellation of the registration of the transferor.

As per Assam Vat rule 15

(1) When a registered dealer effects or comes to know of any changes as mentioned under sub-section (1) of section 27, he shall make an application in Form-8 in this behalf to the Prescribed Authority together with certificate of registration and evidence in respect of such change, within fourteen days of the occurrence of the event. The Prescribed Authority may, however, accept the application even after the expiry of the prescribed time, if he is satisfied of the reasons for the delay. The Prescribed Authority, if after making such enquiry as he deems fit and proper, is satisfied that the contents of the application are true and correct, he shall, by an order in writing, amend the certificate of registration of the dealer within forty-five days from the date of receipt of such application

(2) Where a dealer registered under the Act discontinues his business, he shall make an application in Form-8 together with certificate of registration for cancellation thereof to the Prescribed Authority within fourteen days from the date of such discontinuation. If the Prescribed Authority, after making such enquiry as he deems fit and proper, is satisfied that the business has been discontinued, he shall, by an order in writing, cancel the certificate of registration under sub-section (8) of section 27.

(3) Where a dealer transfers his business and the transferee holds a registration under this Act necessitating the cancellation of the registration of the transferor, both the transferor and the transferee shall furnish the intimation to the Prescribed Authority in Form-8 and Form-9 respectively.

(4) Where a dealer fails to pay any tax, interest, penalty or any sum payable under this Act or fails to furnish return without any reasonable cause, the Prescribed Authority may, with the prior approval of the Commissioner and for reasons to be recorded in writing and after giving the dealer a reasonable opportunity of being heard, suspend the certificate of registration of such dealer with immediate effect, under sub-section (13) of section 27. The reasons for such suspension shall be communicated to the dealer. The Prescribed Authority shall cause display of this fact on the notice board of his office and also give wide publicity through mass media, including website on the internet, for public information. Such dealer shall not be entitled to any issue tax Invoice in respect of sales made by him or to receive tax Invoice at the time of purchase of taxable goods during the period of such suspension of his registration.

Download Assam Vat rule Form-8: Application for Amendment/Cancellation of Registration Certificate under the Assam Value Added Tax Rules, 2005

This form is relevant when a registered dealer comes to know of any change as mentioned under sub-section (1) of section 27, to be submitted to the Prescribed Authority together with certificate of registration and evidence in respect of such change.

As per Assam Vat Rule 15(1) and section 27 of Assam VAT Act: Information to be furnished under section 27

(1) When a registered dealer effects or comes to know of any changes as mentioned under sub-section (1) of section 27, he shall make an application in Form-8 in this behalf to the Prescribed Authority together with certificate of registration and evidence in respect of such change, within fourteen days of the occurrence of the event. The Prescribed Authority may, however, accept the application even after the expiry of the prescribed time, if he is satisfied of the reasons for the delay. The Prescribed Authority, if after making such enquiry as he deems fit and proper, is satisfied that the contents of the application are true and correct, he shall, by an order in writing, amend the certificate of registration of the dealer within forty-five days from the date of receipt of such application.

Download Assam Vat Form-7: Application for Refund of Security under the Assam Value Added Tax Rules, 2005

This form is relevant as an application for refund of security under sub-section (9) of section 25 shall be made in Form-7 to the Prescribed Authority to whom the security has been furnished.

As per Assam Vat Rule 14 of Assam VAT Act

(1) Security or additional security under section 25 may be furnished by a dealer in any of the following manner, namely:- 

(a) by paying the entire amount of such security or additional security direct into the Designated Bank  by means of challans; or

(b)  by depositing with the Prescribed Authority who has required the furnishing of security or additional security,  Government securities for the amount fixed by the said authority; or

(c)  by depositing with such authority National Savings Certificates issued by the Government of India the face value of which is not less than the amount of security or additional security required, duly pledged in favour of such authority; or

(d)  by furnishing to such authority a guarantee from a bank, approved in this behalf by the said authority, agreeing to pay to the Government, on demand, the amount of security fixed by the said authority.

(2) An application for refund of security under sub-section (9) of section 25 shall be made in Form-7 to the Prescribed Authority to whom the security has been furnished.

(3) On receipt of application under sub-rule (2), if such authority is satisfied about the bona-fide of the application, he shall refund the amount of security furnished or part thereof if such security is not required for the purposes for which it was furnished.