Any tax authority or an appellate authority may issue a summons in form73 for the production of any document or the appearance of any person. The gujarat sales tax act, 1969, gst act the bombay sales of motor spirit taxation act, 1958, the purchase tax on sugarcane act, 1989. Also, tax on works contract comes within the purview of assam value added tax act, 2003. Under the act the maharashtra value added tax act, 2002. Payments completely authorised executed before 12 am will be considered in todays cycle, while payments completely authorised executed after 12 am will be debited immediately however processed with the next working date on basis of negotiable instruments act holidays for assam region and sundays. Sep 19, 2007 for your ready reference, i am giving hereunder the relevant section under assam vat act, 2003. Dealer login user name password type the text shown in left. Other goods that are not covered under the above entries but included in the schedules of taxable goods attached to the assam vat act, 2003.
Karnataka value added tax act, 2003 chapter i introduction section 1. Last date of filing annual vat return of assam has extended. As per assam vat act powers to take evidence on oath under section 97. It is the obligation of the seller to charge and pay vat on the sale and not the buyer. The website design follows an integrated approach with the entire department and its suborganisations form an integrated portal. The assam value added tax act, 2003, the assam value. A few states gujarat, tamil nadu, rajasthan, madhya pradesh, chhattisgarh, jharkhand, uttarakhand and uttar pradesh opted to stay out of vat taxation system during the initial introduction of vat but adopted it later. Proper enforcement of the assam value added tax act, 2003 in.
Inserted by the assam value added tax amendment act, 2009 vide notification no. Apr 27, 2020 other goods that are not covered under the above entries but included in the schedules of taxable goods attached to the assam vat act, 2003. Whereas it is expedient to consolidate and amend the law in force in assam, relating to import, export, possession of intoxicating liquor and of intoxicating drugs. The motor vehicle act, 1988 and the haryana motor vehicles rules, 1993. The assam gazette, extraordinary, may 7, 2004 761 notification the 22nd december, 2003 no. Sep 08, 2014 this issues with the approval of the commissioner, value added tax conveyed vide diary no. This issues with the approval of the commissioner, value added tax conveyed vide diary no. This was in the context of classifying potato chips sold under the brand name lays and uncle chips under the entry 80 part a of the second schedule to the assam value added tax act, 2003 assam vat act. Jan 24, 2019 download assam vat forms pdf fillable as excel word which you can fill before print on your pc laptop. Revenue audit manual on vat 6 ii assam value added tax rules, 2005 iii central sales tax act, 1956. The value added tax act, 2003rules commissionerate of. The gujarat sales tax act, 1969, gst act the bombay sales of motor spirit taxation act, 1958, the purchase.
The value added tax act chapter viii survey,inspection of accounts,documents,search of premises and establishment of checkposts. All types of pipes except the ones covered above elevators and accessories and parts thereof. Fearing revenue loss, assam ups petrol, diesel prices. The value added tax act chapter viii survey,inspection of accounts,documents,search of premises and establishment of checkposts 9. To provide for the imposition and collection of tax on sales or purchases of goods in. Vat efiling system dealer login user name password type the text shown in left we have detected that, the. Act,2005an act to provide for the imposition and collection of tax on sales or purchases of goods in the state of assam and for matters connected therewith and incidental thereto. Declared goods as specified in section 14 of the central sales tax act, 1956 central act 74 of 1956, other than those specified in any other schedule. An act to levy tax on sale of goods in west bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in west bengal in specified circumstances and to provide for matters connected therewith or incidental thereto.
Tamil nadu adopted vat in the year 2007 and uttar pradesh in the year 2008. The value added tax actchapter viii survey,inspection of accounts,documents,search of. Affix a passport the assam value added tax rules, 2005 form2. The minister said the assam gst bill will subsume existing assam vat act, 2003 except petroleum products and liquor, assam entry tax act, 2008, assam amusement and. The existing general sales tax laws were replaced with the value added tax act 2005 and associated vat rules a few states gujarat, tamil nadu, rajasthan, madhya pradesh, chhattisgarh, jharkhand, uttarakhand and uttar pradesh opted to stay out of vat taxation system during the initial introduction. On its implementation, following acts have been repealed. Those applying for citizenship under caa may get window of just 3 months 16 jan, 2020, 04.
Section 82 a has been inserted in assam vat act, 2003 on 8th april, 2008, which contains. Download assam vat forms pdf fillable as excel word which you can fill before print on your pc laptop. The notice required to be served on the dealer as required under subsection 1 of section 37 shall be in form21. Notice under section 37 of the assam value added tax act, 2003. The madhya pradesh vat act, 2002 no 20 of 2002 received the assent of the president on the 12th november, 2002. The existing general sales tax laws were replaced with the value added tax act 2005 and associated vat rules. Introduction gujarat value added tax act, 2003 gvat act is made effective in the state of gujarat from 1st april, 2006. Assam goods and services tax bill, 2017 introduced in. Second thing, the vat is payable only by the seller and not the purchaser. Xiv of 2000 received the assent of the governor on 20 th september, 2000 the assam excise act, 2000 an act to consolidate and amend the excise law in force in assam. Despite global crude oil prices hitting rock bottom, assam.
Xxviii of 2017 received the assent of the governor on 24th may, 2017 the assam goods and services tax act, 2017. The notification by principal secretary samir kumar sinha on tuesday evening said the tax rates had been increased under a relevant section of the assam value added tax act, 2003. An act to provide for settlement of arrears of tax, interest, penalty or late fee which were levied, payable or imposed, respectively under various acts administered by the goods and services tax department and for the matters connected therewith or incidental thereto. Vat was introduced value added tax vat into the indian taxation system from 1 april 2005.
Assam goods and services tax bill, 2017 introduced in assembly. Vat is a system whereby a taxable commodity is taxed at every point of sale within the state from the stage of production or manufacture within the state, or from the stage of first sale within the state after import from outside the state, to the stage of sale to the consumer, subject to a threshold limit. Section 85 courts not to set aside or modify assessments except as provided under this act. May 06, 2020 leader of opposition of assam assembly challenges citizenship amendment act in the supreme court 14 dec, 2019, 01. Office of the principal accountant general audit assam guwahati. Gujarat value added tax act, 2003 gvat act is made effective in the state of gujarat from 1st april, 2006. The assam value added tax act, 2003 was duly notified on march 15th, 2005 while the assam value added tax rules, 2005, was notified on april 26th, 2005.
Payments completely authorised executed before 12 am will be considered in todays cycle, while payments completely authorised executed after 12 am will be debited immediately however processed with the next working date on basis of negotiable instruments act. In exercise of the power conferred on it by section 181 read with subsection 5 of section 42 of the electricity act, 2003 36 of 2003 and all other powers enabling in this behalf, the assam electricity regulatory. The value added tax act, 2003 came into force with effect from 1st april 2005 on the assurance that the loss of revenue to the state of kerala, if any, will be reimbursed by the central government during the initial years. Atf sold to a turboprop aircraft as specified in clause iid of section 14 of the central sales tax act, 1956 central act 74 of 1956.
Definitions chapter ii the incidence and levy of tax section 3. Affix a passport the assam value added tax rules, 2005. Acts information technology government of assam, india. Declared goods as specified in section 14 of the central sales tax act, 1956 central act 74 of. Office of the principal accountant general audit assam. Erp 9assam vat tally solutions pvt ltd new vat rates for assam value added tax vat form in accordance with section 17 of the assam value added tax act, 2003 assam act viii of 2005, the assam department of commercial taxes has introduced new vat. The minister said the assam gst bill will subsume existing assam vat act, 2003 except petroleum products and liquor, assam entry tax act, 2008, assam amusement and betting tax act, 1939, assam tax on luxuries hotels, lodging houses and hospitals act, 1989 and assam health infrastructure and services development fund act, 2009. Now, therefore, in exercise of powers conferred by section 110 of the assam value added fax act, 2003 assam act viii of 2005, the governor of assam is hereby pleased to extend the time limit for filing of annual return under section 29 of the said act read with proviso to rule 175 and rule 176 of the assam value added tax rules 2005 and the filing of audit report connected therewith by a. This option provides the details of the sub organisations and links to their respective websites. Vat efiling system dealer login user name password type the text shown in left. Summon under section 97 of the assam value added tax rules, 2005. Assam value added tax act, 2003 commissionerate of taxes. For your ready reference, i am giving hereunder the relevant section under assam vat act, 2003. In exercise of powers conferred by subsection 1 of section 54 of the assam value added tax act, 2003 assam act viii of 2005 hereinafter referred to as the act and subsection 5 in consonance with subsection 4 of section 8 of the central sales tax act, 1956 central act 74 of 1956, the governor of assam is hereby pleased to notify.