ARUNACHAL PRADESH GOODS TAX RULES, 2005

PRELIMINARY

1. Short title, extent and commencement

2. Definitions

3. Prescribed definitions

INCIDENCE AND LEVY OF TAX

4. Continuance of liability to pay tax

5. Works contracts

6. Apportionment of input credits and entry tax credit

7. Reduction of tax credit

8. When turnover arises in a tax period

9. Treatment of stock brought forward during transition

10. Credit on second hand goods purchased by a registered dealer from a resident seller not registered under this Act

11. Simplified Accounting Methods‑General

12. Simplified Accounting Methods

13. Document for availing of credit

REGISTRATION, APPROVAL AND PERMISSION

14. Applications ‑ general

15. Application for registration as a dealer

16. Processing application for registration as a dealer

17. Certificate of registration

18. Amendment of registration

19. Cancellation of registration

20. Publication of particulars of cancelled certificates of registration

21. Application for approval as a Road Transporter

22. Application for permission to operate an Approved Warehouse

23. Certificate of approval or permission

24. Amendment of approval or permission

25. Cancellation of approval or permission

26. Declaration of name of manager of business

27. Nomination of head office in the case of a person having more places of business than one

28. Notification of address for service of notices

SECURITY

29. Persons required to furnish security

30. Manner in which security may be furnished

31. Safe‑keeping, retention and return of security

32. Forfeiture of security

33. Required amount of security

TAX PERIODS AND TAX RETURNS

34. Tax periods

35. Returns‑General

36. Dealer's periodic returns

37. Importers' return‑cum‑challan

38. Exception returns

39. Other returns

40. Revised Returns

41. Statement for Transitional Input Tax Credit

42. Return for stock on hand at transition

PAYMENT OF TAX AND MAKING REFUNDS

43. Method of payment of tax, interest or penalty

44. Rounding

45. Treasury to notify payments

46. Proof of payment

47. Refund of excess payment

48. Refund of tax for embassies, officials, international and public or organisations

ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES

49. Commissioner's assessment to tax, interest or imposition of penalty

50. Notice of audit

51. Recovery of Government dues

52. Continuation of certain recovery proceedings

53. Special mode of recovery

54. Issue of summons

55. Procedures for sale of property held by the Commissioner

ACCOUNTS AND RECORDS

56. Books and Account

57. Accounts to be audited in certain cases

58. Credit and Debit Notes

59. Information to be furnished at check‑posts and barriers

GOODS TAX AUTHORITIES AND APPELLATE TRIBUNAL

60. Goods Tax Authorities

61. Designation of other persons appointed to assist the Commissioner

62. Conditions upon delegation of powers by the Commissioner

63. Superintendence and control

64. Conditions subject to which an officer may be authorised to investigate offences punishable under the Act

65. Exercise of powers by the superior authorities

66. Objections to decisions of the superior authorities

DISPUTES

67. Authority to whom objection may be filed

68. Making of objections

69. Commissioner's report to prescribed authority

70. Hearing and determination of objections

71. Delay

72. Recovery or refund on account of objection, supervision, review or order of rectification

73. Determination of disputed questions

MISCELLANEOUS

74. Printing of forms

75. Power to accept forms substantially in compliance with requirements

76. Service of documents

77. Filing of documents with Commissioner

78. Qualifications to be possessed by Goods Tax Practitioner

79. Officers to carry and produce authorisation

80. Location of check‑posts and barriers

81. Power to amend Annexures appended to these rules

82. Repeal and savings