THE TRIPURA VALUE ADDED TAX RULES, 2005
INDEX
No Description
1 Short title and Commencement.
4 Input Tax Credit on purchase of inputs used for production of taxable
goods
5 Claim of Input Tax credit on purchase of taxable goods.
8 Authorities to assist the Commissioner.
11 Information in regard to submitting application for registration.
12 Certificate of Registration.
13 Display of Registration certificate.
16 Information in respect of changes requiring amendment of certificate of
registration.
17 Registration of Transporter, Carrier or Transporting
agent.
18 Returns.
19 Deduction of sale price of goods returned etc.
21 Notice for assessment & imposition of penalty, preservation of
assessment records etc.
22 Appeal.
23 Memorandum of appeal and manner of submission of Memorandum of Appeal.
24 Revision.
25 Rejection of Revision petition.
26 Fixing of date & place for hearing of revision petition.
29 Notice under Section 38(1).
31 Form of Tax payment challan.
32 Tax payment challan in quadruplicate.
34 Maintenance of daily collection and assessment register.
35 Refunds.
38 Maintenance of register of refund.
39 Prosecution.
40-41 Payment of composition money.
42 Maintenance of books & accounts by dealers. B13
43 Requirement of keeping cash memos or bill, tax invoice
during transportation.
44 Requiring production of Accounts without reasonably
affecting business of the dealer.
45 Selection of dealers for audit.
46 Manner of services of Notices.
47 Declaration of taxable goods with restriction thereof.
48 Submission of Form XXIV for permit.
49 Declaration of transportation / Carrier in form XXV.
50 Restriction of issue of form XXV.
51 Issue of permit in form XXIV.
52 Issue of permit in form XXVI.
53 Information in regard to loss or theft or destruction of
Form XXV or XXVI.
54 Restriction on issue of Form XXVI.
55 Issue of permit in Form XXVII.
56 Authorization to take delivery of or transport any
consignment of taxable goods.
57-58 Delegation and Exercise of Power.
62 Manner of Submission of application for certified copies.
63 Fees payable for certified copies.
65 Claiming of deduction on the ground that taxable goods are
not sold in the State.
66 Display of Registration certificate in conspicuous place.