KERALA VALUE ADDED TAX RULES, 2005.
1. Short
title and Commencement
4. Appointment
of Chairman of the Appellate Tribunal
5. Pay,
Allowances and other conditions of services of Chairman
7. Appointment
of Chairman of the Settlement Commission
8. Pay,
allowances and other conditions of services of Chairman
9. Determination
of total turnover
10. Determination
of taxable turnover
11. Filing
of option by dealers for payment of compounded tax
12. Determination
of input tax credit in respect of opening stock
13. Determination
of input tax credit in respect of capital goods
14. Procedure
for claiming special rebate
15. Determination
of reverse tax
17. Application
for registration
18. Use of
Electronic Identity Card
19. Security
to be furnished by certain dealers
20. Suspension
of registration
SUBMISSION OF
RETURNS, ASSESSMENT AND COLLECTION OF
TAX AND PENALTY
22. Submission
of Monthly and Annual returns
23. Submission
of return by casual traders
24. Submission
of quarterly returns
25. Returns
to be submitted by the Head Office and Branches
26. Authorizing
banks for receipt of tax or other amounts
27. Procedure
where the payment is made by cheque or demand draft
28. Procedure
where a cheque is dishonored
29. Submission
of records by owners of vehicles and vessels etc.
30. Submission
of returns by forwarding agency, clearing house, etc.
33. Signing
and verifying of returns
34. Mode
of submission of returns
35. Recording
of reasons for rejection of return
40. Assessment
of legal representative
41. Collection
and payment of tax
42. Deduction
of tax by awarder
43. Notice
for further mode of recovery
44. Calculation
of turnover when goods are sold for consideration other than cash
47. Refund
of input tax in case of sale or purchase of goods in the course of export
48. Issue
of refund adjustment order
49. Reimbursement
of tax to Foreign Diplomatic Missions, United Nations' Agencies
51. Granting
of instalments by Assessing Authority
52. Mode
of payment of interest
54. Mode
of recovery of tax and other amounts due
55. Payment
of amount forfeited
56. Reimbursement
of forfeited amount
INSPECTION OF
BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS
58. Maintenance
and preservation of accounts
59. Credit
notes and debit notes
60. Procedure
for audit of accounts and certification
61. Name
boards etc. in front of godowns
62. Safe
custody and procedure on loss etc., of statutory forms or declarations
63. Search
and seizure of documents
64. Mode
of disposal of seized properties
65. Procedure
for the purchase of goods to prevent under valuation
66. Establishment
of Check Posts and documents to be carried with the goods
67. Procedure
for inspection of goods in transit
69. Procedure
for confiscation of goods and vehicles
70. Procedure
for disposal of goods and vehicles confiscated
71. Safe
custody of vehicle detained
72. Filing
of appeal to the Deputy Commissioner (Appeals)
73. Filing
of application under Section 49, 57 or 59
74. Payment
of fees on interlocutory application
75. Filing
of appeal to the Appellate Tribunal
76. Procedure
in case of death of appellant or revision petitioner pending proceedings
77. Setting
aside of abatement
78. Filing
of application seeking clarification
79. Filing
of application before the Settlement Commission
80. Filing
of appeal, petition etc., to the High Court
81. Jurisdiction
of appellate or revisional authority
83. Transfer
of revision petition
84. Disposal
of the appeal or revision petition irrespective of jurisdiction
86. Communication
of order, etc.
87. Orders
to be given effect to
88. Interest
payable by Government
90. Sending
of report in case of death of a dealer
91. Report
of dissolution of partnerships
92. Sending
of report in certain cases
93. Liability
of guardian, trustee, etc.
94. Liability
of Court of Wards, Official Trustee etc.
95. Payment
of travelling allowance and batta
96. Production
of authorization
97. Chartered
Accountant, Cost Accountant and Sales Tax Practitioner
98. Payment
by cash, cheque or demand draft
99. Procedure
for seeking police assistance
101. Issue
of notice or summons for the production of accounts