Category: Assam

Download Assam vat FORM-58: Application for Authorisation under the Assam Value Added Tax Rules, 2005
As per Assam vat rule 40

(i) Where any authority appointed under section 3 conducts a search under sub-section (4) of section 74, he shall, as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (i) Where any authority appointed under section 3 conducts a search under sub-section (4) of section 74, he shall, as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(ii) The application for obtaining authorisation for conducting search at a residential accommodation shall be in Form-58 and such authorisation shall be in Form-59.

For the purposes of sub-section (2) or sub-section (3), the authority referred to in sub-section (1) may, enter and search any place of business of any dealer or any other place where such authority has reason to believe that the dealer keeps or is for the time being keeping any account, registers or documents of his business or stocks of goods relating to his business:

Provided that no such authority below the rank of the Commissioner shall enter and search any residential accommodation (not being a place of business cum residence) unless such authority is specifically authorised in writing by the Commissioner in this regard:

Provided further that the power conferred by this subsection, shall include the power,—

(i) to search any person who leaves or is about to enter such place of business, residence or any other place or the dealer or his agent and employees present, and if such person is a woman, the search shall be made by another woman, with strict regard to decency;

(ii) to make a note or inventory of anything including goods found as a result of such search;

(iii) to record the statement of a dealer or any person connected with his business, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining his liability to tax.

Download Assam Vat FORM-57: Register of Certificate of Export under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 37

(1)A dealer shall in support of his claim that he is not liable to pay tax under this Act in respect of any sale of such goods on the ground that the sale of those goods is a sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) furnish to the Prescribed Authority at the time of assessment a Certificate of export in Form-56 duly filled and signed by the exporter along with the evidence of export of such goods.

(2) The exporter who wants to purchase goods for export out of the territory of India from a registered dealer free of tax shall obtain from the Prescribed Authority a blank form of Certificate of export in Form-56 referred to in sub-rule (1) for furnishing the same to the selling dealer.

Provided that where the exporter cannot obtain the Form specified in this rule from any Prescribed Authority on the ground that he is not liable to registration under the Act or has no place of business in the State, he may obtain the Form from such Prescribed Authority as may be specified by the Commissioner and all the provisions of the Act and rules shall apply accordingly to the said exporter.

Download Assam vat FORM-56: Certificate of Export under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 37

A dealer shall in support of his claim that he is not liable to pay tax under this Act in respect of any sale of such goods on the ground that the sale of those goods is a sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) furnish to the Prescribed Authority at the time of assessment a Certificate of export in Form-56 duly filled and signed by the exporter along with the evidence of export of such goods.

Download Assam vat FORM-55: Manifesto is to be submitted Under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 36

The driver or the person in charge of the goods vehicle shall always carry with him a copy Consignment Note in respect of each consignment of goods being carried. In case the goods vehicle is carrying more than five consignments in respect of different dealers, the driver or person in charge of such vehicle shall also carry a Manifesto, which shall contain all the particulars of specimen Form-55.

Download Assam vat FORM-54: Statement of Goods Transported Outside Assam under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 36

The registered transporter shall submit a monthly statement of goods transported and delivered into Assam in Form-53 and monthly statement of goods transported outside Assam in Form-54 to the Prescribed Authority of his area within twenty one days of the following month.

All accounts, records, registers and documents relating to the above transactions shall at all reasonable times be open to inspection by an officer any officer appointed to assist the Commissioner.

The Prescribed Authority shall have the power to call for and examine the books of accounts, other documents and records in possession of a transporter for the purpose of verifying the correctness of the statements, submitted under this rule or for any other purpose and the transporter shall be bound to furnish the books of accounts or other documents when so called for.

(6) Where the goods have been dispatched by a consigning dealer “to self”, the transporter shall ascertain and keep record of the full name and address of the person taking delivery of the goods, the name of the dealer with his registration certificate number under the Act, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf of a dealer, the name and address of such dealer and his registration certificate number under the said Act.

Download Assam vat FORM-53: Statement of Goods Transported Into Assam under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 36

The registered transporter shall submit a monthly statement of goods transported and delivered into Assam in Form-53 and monthly statement of goods transported outside Assam in Form-54 to the Prescribed Authority of his area within twenty one days of the following month.

Download Assam Vat FORM-52: Delivery Register to Be Maintained By Transporter under the Assam Value Added Tax Rules, 2005

As per section 28 under Assam vat act Records to be maintained by transporter

Every transporter shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport. The Consignment Note and Forwarding Note of the transporter shall contain all the particulars as contained in Form-49 and Form-50 respectively and the transporter at his convenience may use such forms. The Despatch Register and Delivery Register shall invariably be maintained in Form-51 and Form-52 respectively. Such record shall be preserved by him for a period of five years.

(1) 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 or 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-51: Dispatch Register to Be Maintained By Transporter under the Assam Value Added Tax Rules, 2005

As per section 28 under Assam vat act Records to be maintained by transporter

Every transporter shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport. The Consignment Note and Forwarding Note of the transporter shall contain all the particulars as contained in Form-49 and Form-50 respectively and the transporter at his convenience may use such forms. The Dispatch Register and Delivery Register shall invariably be maintained in Form-51 and Form-52 respectively. Such record shall be preserved by him for a period of five years.

(1) 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-51: Forwarding Note to be maintained by transporter under the Assam Value Added Tax Rules, 2005
As per section 28 under Assam vat Act Records to be maintained by transporter

Every transporter shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport. The Consignment Note and Forwarding Note of the transporter shall contain all the particulars as contained in Form-49 and Form-50 respectively and the transporter at his convenience may use such forms. The Dispatch Register and Delivery Register shall invariably be maintained in Form-51 and Form-52 respectively. Such record shall be preserved by him for a period of five years.

(1) 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-49: Consignment Note to be maintained by transporter under the Assam Value Added Tax Rules, 2005

As per section 28 under Assam vat Act Records to be maintained by transporter

Every transporter shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport. The Consignment Note and Forwarding Note of the transporter shall contain all the particulars as contained in Form-49 and Form-50 respectively and the transporter at his convenience may use such forms. The Dispatch Register and Delivery Register shall invariably be maintained in Form-51 and Form-52 respectively. Such record shall be preserved by him for a period of five years.

(1) 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.