Download Assam Vat Form-15

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.

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