26th
March, 2005 In exercise of the
powers conferred by section 87 of the Tripura Value Added Tax Ordinance, 2005(
Tripura Ordinance No.1 of 2005), the Governor is pleased to make the following
Rules namely: (1)
These Rules may be called the Tripura Value
Added Tax Rules, 2005. (2)
They shall come into force with effect from
the 1st day of April, 2005. In these Rules,
unless there is anything repugnant in the subject or context: - (i)
"Act" means the Tripura Value Added
Tax Ordinance, 2005. (ii)
“Agent”
means a person authorized, in writing by a dealer to appear or act on his
behalf before the Inspector, Superintendent, Assistant Commissioner, Deputy
Commissioner, Joint Commissioner, Addl. Commissioner, Commissioner or the
Tripura Value Added Tax Tribunal as the case may be. (a)
a relative of the dealer, or (b)
a person regularly appointed by the dealer,
or (c)
any person entitled to plead in any Court of
Law under the Advocates Act, 1961. (d)
a person who has been enrolled as a member of
the Institute of Chartered Accountants of India, or a Cost Accountant within
the meaning of the Cost and Works Accountant Act, 1959. (iii)
“Additional
Commissioner” means an
Additional Commissioner of Taxes referred to in Rule 8 and any person appointed
as such by the State Government under section 18. (iv)
“Joint Commissioner”
means a Joint Commissioner of Taxes referred to in Rule 8 and any person
appointed as such by the State Government under section18. (v)
“Deputy
Commissioner” means a Deputy
Commissioner of Taxes referred to in rule 8 and any person appointed as such by
the State Govt. under section 18. (vi)
“Assistant
Commissioner” means an Assistant
Commissioner of Taxes referred to under Rule 8 or any person appointed as such
by the State Government under Section 18. (vii)
“Superintendent of
Taxes” means (in respect
of dealer a Superintendent of Taxes referred to in Rule 8 or) any person
appointed as such by the State Government under section 18 and within whose
jurisdiction the dealer’s place of
business is situated or if the dealer has more than one such place, the
Superintendent within whose jurisdiction the general branch or Head office in
Tripura of such business is situated, or if the dealer has no place of business
within the State of Tripura, the Superintendent who has been so notified by the
Commissioner under Rule.8. (viii)
“Inspector”
means the Inspector of Taxes referred to in Rule 8 or any person appointed as
such by the State Government under section 18. (ix)
“Officer”
means an officer mentioned in Rule 8. (x)
“Form”
means a form prescribed in the schedule appended to the rules or a translation
thereof in any language recognized by the Constitution of India published under
the authority of the Governor. (xi)
“Government
Treasury” means in respect
of a dealer, the treasury or Sub-treasury or head office, main office, branch
or branches of any bank in Tripura as may be authorized by the State Government
of the area where the dealer has a place of business or, if he has more than
one such place where his chief branch or Head office in Tripura is situated. (xii)
“Place of business”
means any place where a dealer sells any goods or keeps accounts of sales (and
includes warehouse and factory). (xiii)
“Return period”
means the period for which the returns are to be furnished by a dealer. (xiv) “Rule”
means a rule made under Tripura Value Added Tax Rules. (xv)
“Section”
means a section of the Act. (xvi) “Warehouse”
means any enclosure, building or vessel in which the dealer keeps his sk of
taxable goods for sale. Provided any
expression used in these rules, which is not defined, but defined in the Act
shall have the same meaning as in the Act. [1][(xvii)
'e-Payment' means payment of tax, interest, penalty, security etc.
electronically through the official website via on line transactions. (xviii)
'e-Permit' means issue of permit in Form XXIV, XXV, XXVI and XXVII
electronically through the official website. (xix)
'e-Refund' means refund of tax, security, penalty etc. electronically through
the official website, admissible as per provisions of the Act and Rules. (xx)
'e-Registration' means issue of registration under section 19 or 22 of the Act
electronically through the official website. (xxi)
'e-Return' means filing of return required under the provisions of the Act
electronically through the official website. (xxii)
'Notified' means Notification issued in the Official Gazette. (xxiii)
'Online' means activities performed electronically through the official website
of the Taxes & Excise Organisation which shall include services under
e-registration, e-payment, e-return, issue of statutory forms etc. (xxiv)
'Password' means a combination of words, numbers and or figures which allow a
person to access the various e-Services through his User name/User ID/Login ID
through the website. (xxv)
'User name' is a unique alphanumeric character provided by the Superintendent
of Taxes which identifies a person to the computer system and allows access to
the website. The dealer may use the user name for various e-Services including
generation and submission of different statutory forms and to communicate with
the Taxes & Excise Organisation through the website. (xxvi)
'Website' means the official website of Taxes & Excise Organization under
Finance Department, Government of Tripura viz. www.tripurataxes.nic.in unless the
context otherwise requires.] (a)
(i) Every dealer shall be required to pay tax
under Tripura Value Added Tax Act on the sale value of taxable goods at every
stage of sale of those goods till the sale to consumer, at the rate specified
in the schedule of the Tripura Value Added Tax Act, 2005 other than the dealers
whose taxable turnovers during a period of 12 months immediately preceding the
commencement of the Act do not exceed Rs.3.00 lacs. Provided no
deduction would be allowed for expenses in arriving at the sale price (base
price) upon which Tripura Value Added Tax is calculated. However, to compute
the tax base the price would be exclusive of Tripura Value Added Tax, provided
expenditure in relation to sale such as freight, insurance etc. incurred by the
selling dealer shall be included in arriving at the taxable sale price. On the
other hand, where seller has merely incurred expenditure as an agent on behalf
of his purchaser who subsequently re-imburse him, these re-imbursement are not
deductable. The treatment of delivery charges will depend on the time at which
titles to the goods passes. Delivery charge will be included in the taxable
sale value wherein it is charged before passing the title of the goods to the
purchaser. (ii) Every dealer
other than the dealer under sub-section (2) and (3) of section 4 of the Act to
whom sub-section (1) of section 3 of the Act does not apply shall be liable to
pay tax under this Act in respect of sales or supplies of goods effected by him
in Tripura w.e.f. the date on which his turnover in a year first exceeds the
limit specified in Sub-section (1) of Section 3 but for the purpose of
assessment of the tax for that year, his entire turnover shall be taken into
consideration. (b)
Under this Act tax would be charged on all
transactions of sales which include transfer of property in goods involved in
execution of works contract and transfer of right to use any goods. However, in
case of zero rated goods such as exports, the tax on inputs is refundable
Provided that input tax credit shall be allowed by the concerned assessing
authority only. In determining the turnover for transfer of goods involved in
the execution of works contract, the amounts specified below shall be excluded. (c)
The amounts representing the purchase price
of such goods involved in the execution of such works contract, as are exempt
from tax under section 5 of the Act. (d)
The amounts representing the value of such
goods, involved in the execution of such works contract as were supplied to the
contractor by the contractee himself, provided the property in such goods
remains under the terms of the contract throughout with the contractee and the
contractor is bound to return the unused goods to the contractee. Provided no
value of such goods is realised or realiseable in any way by the contractee
from the contractor. Explanation :- For
the purpose of this rule, ‘Contractual
transfer price of goods’ means the amounts
which have been received or receivable by a dealer for transfer of property in
goods. Section 10 of the
Tripura Value Added Tax Act provides inputs tax credit. Taxes paid on inputs
used for producing taxable goods or purchases are deductible from the tax
payable on the taxable sales whether the inputs or purchases are used only
partly for production or sale of taxable goods, credit would be given for a
fraction of input tax equal to the proportion of the taxable sales to total
sales. Provided credit for input tax may be enjoyed under the following
circumstances:- (1)
Purchasers and sellers shall be registered
under the Tripura Value Added Tax Act, 2005; (2)
Tax credit should be provided for production
input and goods for sale; (3)
In case of production, tax credit may be
allowed for not only raw materials and components, but also for plant,
machinery and equipments, provided purchases of such plant, machinery and
equipment could be made eligible for input tax credit if these are acquired for
use exclusively for taxable production, manufacturing or processing activities.
Provided further that no input tax credit will be allowed for office equipment
and building materials for use in residential or commercial construction.
Though materials for factory construction may be eligible for tax credit. Tax
credit will be denied for transportation of equipments and supplies (as transportation
services are exempt from the tax). (4)
Manufacturers and producers (including mining
companies) are eligible to claim tax credit for the tax paid on virtually all
of the materials used in their production or manufacturing processes. This
would include raw materials, component, parts, packaging materials,
consumables, chemicals, additives, lubricants and explosives but would not
include motor fuels (petroleum and diesels but not furnace fuel) and coal and
coke. (5)
Goods brought from outside the State shall
not be entitled to get input tax credit in respect of tax paid in the other
State. (6)
Subject to sub-section (4) of Section 10 an
input tax credit allowed under this section can not be claimed by a dealer in a
tax period unless the dealer has an original tax invoice for the taxable
supply. (7)
Where a dealer does not have an original tax
invoice evidencing the input tax paid, the Commissioner may allow an input tax
credit in the tax period in which the credit arises, where the Commissioner is
satisfied: - (a)
that the dealer took all reasonable steps to
obtain a tax invoice : and (b)
that the failure to obtain a tax invoice was
not due to any fault of the dealer ; and (c)
that the amount of input tax claimed by the
taxable person is correct. Provided that the
dealer shall give affidavit showing the reason of failure to obtain the tax
invoice and disclose the details particulars of seller. If the Commissioner is
satisfied that non-issuance of tax invoice is intentional and deliberate, the
Commissioner may take penal action against the selling dealer as per provision. (8)
No person shall be entitled for input tax
credit on capital goods if such person is the second or subsequent purchaser of
capital goods. (9)
No person shall be entitled to input tax
credit on the sk of goods remaining unsold at the time of discontinuance or
closure of his business. Registered dealers
are eligible to claim input tax credit only to the extent the tax was actually
paid on the purchase and the payment must be evidenced by a valid tax invoice
from the supplier/seller. When total tax
paid on input purchased in any period exceeds the total tax collected on sales,
the excess credit is to be carried forward to future periods. But excess credit
related to exporters shall be refunded under tax invoice system. (1)
For the purposes of calculating the net tax
payable by a registered person for a tax period, an input tax credit as
determined under sub-section (5) of section 10 shall be allowed to the
registered person for the tax payable in respect of sale of all taxable
commodities other than the commodities mentioned in Schedule II(d) of the Act
or any other goods which the State Government may notify from time to time. (2)
For the purpose of calculating the net tax
payable by a registered person for his first tax period after becoming
registered, an input tax credit as determined under sub-section (5) of section
10 shall be allowed to the registered person for the tax payable in respect of
:- (a)
all taxable sale of goods (excluding capital
goods) made to the person prior to the person becoming registered, or (b)
purchase of goods made by the person prior to
becoming registered. Provided that the
purchase was for use in the business of the dealer, and the sale or purchase
occurred not more than three months prior to becoming liable to pay tax and the
goods are in sk at the date of registration. (c)
The particulars of goods in sk purchased not
more than three months before the dealer is liable to pay tax shall be in Form
XXXII. (3)
The tax invoice against which tax credit is
claimed or the certificate granted by the Commissioner for exemption thereof,
as the case may be, shall be furnished by a dealer before the concerned
Assessing Authority at the time of hearing for assessment under section 29 or
section 30 or section 31 and or auditing authority at the time of auditing
under section 28 by such authority, as the case may be. (4)
Inadmissibility of invoices for input tax
credit in certain cases:- Any claim by a dealer for input tax credit shall not
be admissible if he accepts from any dealer or person invoice or invoices - (a)
which has not been duly obtained from a
registered dealer against a bonafide transaction; (b)
which has not been issued in accordance with
the prescribed format in original giving full particulars therein ; (c)
which has been issued by a dealer whose
certificate of registration has been cancelled under sub-section (7) of section
19 or suspended under sub-section (8) of section 19 of the Act and the invoice
/ invoices have been issued during the period under such suspension or after
cancellation. (d)
which does not show the amount of tax charged
separately. (5)
Exemption from furnishing invoices reported
loss of invoices due to thefts, or destruction by fire or by natural calamity ; (i)
Where on account of loss of any invoice due
to theft or destruction by fire or by natural calamity, a dealer is not in a
position to substantiate his claim in terms of clause (vi) of sub-section (6)
of section 10, and where he claims an order of the Commissioner to exempt him
from furnishing such invoices, such dealer may, ordinarily within three months
from the date of theft, fire, natural calamity as the case may be, make an
application in writing to the Commissioner requesting him to pass an order in
this matter. (ii)
In his application to the Commissioner under
clause (i) of this sub-rule the dealer shall furnish, interalia, the following
particulars :- (a)
the year comprising period or periods to
which the claim relates ; (b)
the nature of claim covered by the invoices
specifying the relevant provision of the Act ; (c)
name of the selling dealer and his
registration certificate under the Act ; (d)
amount of the claim for each period under
each provision of the Act for which invoices are claimed to have been lost ; (e)
particulars of first information report, if
any, lodge with local Police Station or any report of Fire Service Station or
any other authority ; (f)
extent of damage caused by fire or natural
calamity or theft on the basis of certificate from the Authorities concerned ; (g)
any other evidence that the dealer wishes to
adduce. (iii)
The Commissioner may, on the application made
by a dealer under clause (1) of sub-rule (5) of Rule 6 may cause such enquiries
as he considers necessary or call for any evidence from the dealer or any other
person or authorities which may be deemed necessary for disposal of such
application. (iv)
Where the Commissioner is satisfied that the
dealer is not in a position to furnish all or any of the tax invoices on
account of loss of such evidences due to fire or any natural calamity or theft
beyond the control of such dealer the Commissioner may, by an order in writing
exempts such dealer from furnishing such tax invoice subject to conditions, if
any, as he may specify in the said order. Provided that the
Commissioner may refuse to exempt any dealer from furnishing invoices where the
dealer is found to have not furnished return relating to relevant period of
claims under sub-section (1) of section 24. (6)
(i) Tax Invoice as referred to in section 50
shall be in Form XXIX. (ii) Credit note
referred to in section 17(1) shall be in Form XXX. (iii) Debit note
referred to in section 17(2) shall be in Form XXXI. (7)
Every dealer claiming input tax credit under
sub-section (5) of section 10 shall submit along with return a statement of
purchase in Form XXXVII and a statement of sales in Form XXXVIII. (8)
(1) A registered dealer eligible to pay a
lump sum in lieu of tax by way of composition may opt for such composition and
give his option in form XXXIX to the appropriate Superintendent of Taxes within
the period specified in section 15. (2) The lump sum
payable by a registered dealer will be fixed at such percentage of his entire
taxable turnover of goods as the Government may by order notify for every
quarter of the year for which the option has been given. Such lumpsum shall be
paid by chalan in form XVIII within fifteen days, of the expiry of the quarter.
A copy of chalan in proof of such payment shall be sent to the appropriate
Superintendent of Taxes within seven days of such payment. (1)
Every person responsible for making payment
to any person (here-in-after in this rule referred to as the contractor) for
discharge of any liability on account of valuable consideration payable for the
transfer of property in goods (whether in goods or in any other form) in
pursuance of the works contract shall at the time of making such payment to the
contractor either in cash or in any manner, deduct 4% of the gross amount of
the bill towards tax payable in respect of all types of works under section
4(3) of the Act on account of such works contract : (2)
Every person responsible for making payment
to any person for discharge of any liability on account of valuable
consideration payable for any transfer of the right to use any goods other than
the goods in exempted list of the Act for any purpose (whether or not for a
specified period) for cash or in any manner, shall at the time of making such
payment deduct an amount equal to four percentum of the payment on account of
such transfer of right: Provided no such
deduction shall be made from the bill(s) or invoice(s) of the transferer where
the amounts received as penalty for defaults in payment or as damages for any
loss or damage caused to the goods by the person to whom such transfer was
made, and (3)
The amount deducted under Sub-rules(1) and
(2) shall be deposited into the Government Treasury by challan in Form XVIII by
the person making such deduction within 7th day of the month following that in
which the deduction is made. (4)
The person making such deduction under sub-rule(1)
and (2) shall, at the time of payment or discharge, furnish to the person from
whose bill(s) and invoice(s) such deduction is made, a certificate in Form XI
specifying the amount deducted and the rate(s) at which it has been deducted. (5)
A copy of the challan showing the deposit of
the amount referred to in sub-rule(3) shall be made over by the person making
the deduction to the person from whom the deduction is made within 7(seven)
days of such deposit. (6)
The person making such deduction shall furnish
to the Superintendent of Taxes, having jurisdiction over the area, a report of
such deduction within 15(fifteen) days from the date of deposit of such amount
in Form XI. (7)
The person from whose bill(s) or invoice(s)
the deduction was made shall furnish the returns along with the challan to the
Superintendent of Taxes having jurisdiction over the area, in accordance with
the provisions of the Rules. (8)
All such deductions and deposits into the
Government Treasury shall be deemed to be provisional payment of tax which
shall be adjusted at the time of assessment under section 29 or 30 or 31 of the
Act as the case may be. (9)
Any deduction made in accordance with the
provisions of this rule and credited into the Government Treasury shall be
treated as a payment of tax on behalf of the person from whose bill(s) or
invoice(s) the deduction has been made and credit shall be given to him for the
amount so deducted as per deposit challan submitted to the Superintendent of
Taxes along with the returns in the assessment made for the assessment year. (10)
If any person as is referred to in sub-rule
(1) and (2) of this Rule fails to make deduction or after deducting, fails to
deposit the amount so deducted as required by sub-rule (3) the Superintendent
of Taxes may after giving such person opportunity of being heard, by order in
writing, direct that such person shall pay, by way of penalty a sum not
exceeding one and a half times the amount not so deducted and / or deposited
into the Government Treasury. (11)
Without prejudice to the provisions of
sub-rule(10), if any such person fails to make the deduction or, after
deducting fails to deposit the amount so deducted, he shall be liable to pay
simple interest at the rates contained in section 44 of the Act, on the amount
so deducted, and / or deposited from the date on which such amount was
deductible to the date on which the amount is actually deposited. (12)
Where the amount has not been deposited after
deduction, such amount together with interest and penalty, if any, shall be
recoverable from the person in default as an arrear of land revenue as per
provision of sub-section (6) of section 37 of the Act. Where accounts
maintained by the contractor do not show separately the value of labour and
services and amount of profit accrued on such labour and services, or accounts
maintained by the dealer are not worthy of credence or if the dealer has not
maintained accounts, for the purpose of determining turnover of goods in which
transfer of property in goods has taken place, an amount can be deducted
towards labour and service charge in contracts described in column 2 of the
table given below, at the corresponding rate given in column 3 of the gross
amount of contract received or receivable.][2] Type of Works
contract Amount to be deducted
from the gross amount of the bill of contract (in percentage) 1 2 3 1 Fabrication and
installation of plant and machinery. 10% 2 Fabrication and
erection of structural works including fabrication, supply and erection of
iron trusses, purline. 10% 3 Fabrication and
installation of cranes and hoists. 10% 4 Fabrication and
installation of elevator(lifts) and escalators 10% 5 Supply and
installation of air conditioning equipment including deep freezers, cold
storage plants, humidification plants and dehumidifier. 10% 6 Supply and
installation of air conditioners and air coolers. 10% 7 Supply and
fitting of electrical goods, Supply and installation of electrical equipment
including transformers. 15% 8 Supply and
fixing of furnitures and fixtures, partitions, including contracts of
interior decorations. 10% 9 Construction of
railway coaches and wagons on under carriages supplied by railways. 10% 10 Construction of
bodies of motor vehicle and construction of trailers. 10% 11 Fabrication and
installation of rolling shutters and collapsible gates 20% 12 Civil works like
construction of building, bridge, roads, dams, barrages, spillways and
diversions, sewages and drainage system. 25% 13 Installation of
doors, doors frames, windows, window frames and grills. 20% 14 Supply and
fixing of tiles, slabs, stone and sheets. 20% 15 Sanitary fitting
for plumbing, for drainage or sewerage system. 20% 16 Whitewashing,
painting, and polishing. 25% 17 Laying of pipes. 20% 18 Tyre retreading. 25% 19 Dying and
printing of textiles. 25% 20 Any other works
contract. 20%] (1)
There shall be the following authorities to
assist the Commissioner :- (i)
Additional Commissioner of Taxes. (ii)
Joint Commissioner of Taxes. (iii)
Deputy Commissioner of Taxes. (iv)
Assisstant Commissioner of Taxes. (v)
Superintendent of Taxes. (vi)
Inspector of Taxes. (vii)
Any other person appointed as such by the
State Government. (2)
Subject to the provisions of the Act and the
Rules made there under, the Commissioner, may, by notification in the official
Gazettee, delegate the powers to be exercised by above classes of officers and
shall specify the area of the person in respect of which powers are to be
exercised by each of the above class of officers. Provided that the
power of revision conferred upon the Commissioner under Section 70 of the Act
shall not be delegated. (1)
A member of the Tribunal shall be :- (a)
A person who has for a period of 10 years
held a Civil Judicial Post or a serving member of the Tripura Judicial Service
(not below Grade -I) who has served as an Addll. District Judge or a District
Judge for at least one year. (b)
An officer of the Finance Department not
below the rank of Secretary to the Government of Tripura. (c)
A person who has for at least 7 years been
practicing as a Chartered Accountant under the Chartered Accountant Act, 1949,
or as a Registered Accountant under any Law formerly in force or who is or has
been a member of the Indian Audit & Accounts service or Audit and Accounts
Service of any State. (d)
A person who is or has been a member of the
Indian Administrative Service and has held a post, not below the rank of
Secretary under the Government of Tripura or any other State Government. (2)
The members of the Tribunal shall ordinarily
hold office for a period of three years from the date of their appointment, and
the terms and conditions of their service shall be such as may be determined by
the State Government from time to time. Provided that the
State Government may from time to time renew the period of appointment of any
of the members for such period as it may think fit. An application for
registration under section 19 shall be in Form I and it shall be addressed to
the Superintendent of Taxes. (1)
An application for registration shall be
signed and verified in the case of :- (i)
individual, by the proprietor of the
business. (ii)
an association of persons, by an adult member
of the association. (iii)
a firm, by the managing partner or an adult
member of the firm. (iv)
a Hindu undivided or joint family, by the
Manager or Karta or any adult member of the family. (v)
a company, by the Managing Director or the
Secretary or Manager or the Principal or Chief Executive Officer of the Company
in India. (vi)
any Government Department, by the head of the
Office. (2)
The person making an application for
registration shall specify the capacity in which the application is made,
signed and verified. Provided that for
the purpose of making an application, a Warehouse where no accounts of sales
are kept shall not be deemed to be a place of business. [3][(3)
Notwithstanding anything contained in the sub-rule (1) and (2), an application
for registration under Section 19 can also be made electronically in Form-I through
the website.] In the application
form referred to in Rule 10, a dealer shall state interalia.- (i)
the nature of the business in broad but
sufficiently clear terms and mention whether he manufactures, processes,
imports, wholesells, distributes or retails taxable goods or if he carries out
more than one of these functions, he shall state precisely the combination of
the functions carried out; (ii)
the nature of the business namely whether it
relates to importing from outside Tripura but within India or importing from
outside of India, manufacturing, wholesale distribution, retail sale, supply of
food or drink, transfer of property in taxable goods in execution of works
contract, transfer of right to use any taxable goods. (iii)
the class or classes of taxable goods that a
dealer purchases or intends to purchase for resale by him in Tripura; (iv)
the class or classes of goods, that a dealer
purchases or intends to purchase for use by him directly in the manufacture of
taxable goods, including containers or packing materials, in Tripura for sale
by him in Tripura. (v)
status of occupancy of the applicant in
relation to the place of business namely, whether the place of business is
owned, rented, leased or provided free of rent by the owner or lessee ; (vi)
the application in Form I shall be
accompanied by a declaration affixing one copy of passport size photograph of
the proprietor or partner or the Karta of a Hindu Undivided family as the case
may be duly attested by the witness attesting the signature of the proprietor
or the partner or the Karta in the space provided in Form I, and the said
declaration shall be duly signed by the person who has signed the application
in Form I. (vii)
the application in Form I shall be
accompanied by a declaration affixing one copy of passport size photograph, of
managing director, director or principal of a company, or in case of Govt. of
Head of Department or, in the case of any other association of persons, of the
President, Secretary, or the Principal Officer of such association, and the
said declaration shall be duly signed by the person who has signed the
application in Form I. (viii)
whether he imports any taxable goods from
outside the state but within the territory of India or from outside the
territory or from both sources; (ix)
whether he purchases any taxable goods from
places within Tripura. (x)
the language in which he keeps his accounts; (xi)
where the applicant is not a company
incorporated under the Companies Act, 1956, or under any other law, the name
and addresses of the proprietor of the business or the names and addresses of
the partners of the firm or the names and addresses of the persons having any
interest in the business (as in the case of a Hindu Undivided family business),
together with age, father’s name and
permanent home address of each such proprietor, partner or other persons; (xii)
particulars of every business, if any, in
Tripura or elsewhere in India outside Tripura in which the proprietor, the
partners or other persons, as the case may be, as mentioned in clause(v), has
or have any interest. (xiii)
particulars of any registration certificate
issued by the Registrar of Companies, Shillong or by any other registering
authority in India in respect of such business; (xiv) taxable
turnover of sales, taxable turnover of purchases of goods or contractual
transfer price of goods involved in execution of works contract, for the
preceding year, if any and for the current year up to a date not earlier than
thirty days from the date of such application ; (xv)
particulars of the certificate issued by the
municipality or other authority if any, in respect of business and the date of
issue and last renewal thereof. (xvi)
particulars of Income Tax Permanent Account
Number (PAN) [4][***]. (1)
The registration certificate shall be issued
in Form II and shall specify the following, amongst other particulars, namely
:- (a)
the location of the business and / or any
branch of the business; and (b)
the nature of the business. (c)
the class or classes of taxable goods that a
dealer purchases or intends to purchase for resale by him in Tripura. (d)
the class or classes of goods, that a dealer
purchases or intends to purchase for use by him directly in the manufacture of
taxable goods, including containers or other packing materials in Tripura for
sale by him in Tripura. (e)
the date w.e.f. which the certificate of
registration is granted. (2)
(i) Each certificate shall bear a number and
distinctive registration mark. The distinctive registration mark to be entered
on a certificate shall be such as may be assigned by the Commissioner for each
local area. (ii) a certificate
shall be issued for each place of business and it shall be kept at the place of
business to which it relates. (3)
The Superintendent of Taxes shall keep Form
-I affixing photograph referred to sub-rule (vi) & (vii) of Rule 11, with
the copy of certificate of registration for official record. (4)
The security or additional security to be
furnished by the registered dealer under section 20 or by registered
Transporter under section 22 shall be determined by the Commissioner on the
basis of nature of business, capital investment & taxable turnover etc. and
shall be furnished either [5][from
the below noted procedures as decided by the Commissioner from time to time.] (i)
by challan in Form XVIII in favour of the
concerned Superintendent of Taxes or (ii)
by depositing the amount fixed by the
Commissioner as security in a Nationalised Bank or (iii)
by furnishing with the said officer a
guarantee from a Nationalised Bank agreeing to pay the State Government on
demand the amount of security fixed by the Commissioner or (iv)
by furnishing National savings Certificate or
Kishan Vikash Patra. The Security
furnished may, in the event of default of payment of any tax, penalty or other
dues, be adjusted towards such tax, penalty or other dues. (5)
Any registered dealer may obtain on payment
of the fee referred to in rule 59, a duplicate copy of any certificate which
has been issued to him and which may have been lost, destroyed or defaced. (6)
When a registered dealer applies for
cancellation or amendment of his certificate of registration, he shall submit
the original certificate along with his application to the Superintendent of
Taxes. (7)
When a registered dealer furnishes any
information as required by section 19, he shall send, along with his
application, the certificate of registration to the Superintendent for
amendment, cancellation or replacement as the case may be. (8)
Register of Certificate of Registration
issued to the dealer shall be maintained by the Superintendent of Taxes in
Form-III. (1)
Every registered dealer shall keep and
display the registration certificate at the place of business and the place of
branch business to which it is issued. (2)
If any registered dealer fails to comply with
the provision of sub-rule (1), he shall be punishable with a penalty not
exceeding rupees one hundred for each day of defaults. (1)
For the purpose of issue of a fresh
certificate of registration, the concerned Superintendent of Taxes shall, on
receipt of application for registration in Form -I from a person deemed to be registered
under section 19 of the Tripura Value Added Tax Act, issue a fresh certificate,
in replacement of such certificate of registration under the Tripura Sales Tax
Act, 1976. Subject to issue of such certificate of registration, such person
continues to be liable under the Tripura Value Added Tax Act, 2005. Such
certificate shall be issued ordinarily within thirty days from the date of
receipt of such application except in a case covered by sub-rule (2). (2)
If any registered dealer under the Tripura
Sales Tax Act deemed to be registered under sub-rule (1) has undergone any
change, such dealer shall furnish the particulars in the application in Form -I
to the Superintendent of Taxes together with all the certificates of
registration in replacement of which a fresh certificate of registration is
required to be issued. (3)
If the Superintendent of Taxes is satisfied
that the contents of application made under sub-rule (2) are correct, he shall
issue a certificate of registration to such dealer ordinarily within thirty
days from the date of receipt of such application. (4)
Cancellation of registration, suspension of
registration:- (a)
When the Superintendent of Taxes is satisfied
that the taxable turnover of sales of any dealer registered under section 19,
for three consecutive years, fails to exceed the taxable limit, he shall cancel
the registration of the dealer under sub-section (11) of Section 19. Provided that
where the Superintendent of Taxes does not cancel the certificate of
registration on the application of a dealer on or before the last date of the
period two years immediately following the three consecutive years during which
his taxable turnover of sales failed to exceed the taxable limit, such
certificate shall stand cancelled with effect from the first day of the year
immediately following the period of two years referred to above. (b)
If the Superintendent of Taxes is satisfied
that the dealer is not liable to pay tax under section 3 he shall, on
application made by such dealer under sub-rule (1), cancel the registration
with effect from the first day of the year following the year referred to in
that sub-rule. Provided that
where the Superintendent of Taxes does not cancel the certificate of
registration on or before the last day of the year during which the application
for cancellation of the certificate is made, such certificate shall stand
cancelled with effect from the first day of the following year. (c)
(i) Where a dealer has failed to pay tax,
penalty or interest under the Act or has failed to furnish return referred to
in sub-section (1) of section 24, the concerned Superintendent of Taxes shall
be competent to suspend certificate of registration of such dealer under
sub-section (8) of section 19. (ii) The
Superintendent of Taxes before suspending a dealer’s
certificate of registration shall issue a notice on any date after the expiry
of due date of payment of tax, penalty or interest or furnishing of return,
referred to in sub-clause (1) giving such dealer an opportunity of being heard. (iii) If the
concerned Superintendent of Taxes is satisfied that the default in making
payment or furnishing return was made by the dealer without any reasonable
cause, such authority shall suspend the certificate of registration of such
dealer with immediate effect. (d)
Where the certificate of registration of a
dealer is suspended under sub-section (8) of section 19 for failure to pay tax,
penalty or interest under the Act, the concerned Superintendent of Taxes shall,
on an application made by the dealer along with the evidence of payment of such
tax, penalty or interest, or furnishing of such return or returns as the case
may be, restore such certificate of registration in accordance with the
provision of sub-section (9) of that section. (e)
(i) Where a dealer has failed to pay tax,
penalty or interest under the Act, or has failed to furnish return, the concerned
Superintendent of Taxes shall be competent to cancel registration of such
dealer under sub-section (6) of section 19. (ii) Where the
certificate of registration of a dealer is suspended under sub-section (8) of
section 19 for failure to pay tax, penalty or interest under the Act, and
continues to be so suspended even after ninety days from the date of such
suspension, the concerned Superintendent of Taxes may cancel such certificate
of registration after giving the dealer an opportunity of being heard.` (i)
Every dealer registered under this Act shall
display a sign board at a conspicuous place at his place of business showing
his trade name and address of place of business including premises number,
floor, room No., etc., if any ; (ii)
The sign board shall also show the number of
certificate of registration granted under the Act ; (1)
When any registered dealer furnishes any
information in accordance with sub-section (5) of section 19 of the Act to the
Superintendent of Taxes within fourteen days of the occurrence of the event
along with the certificate of registration for amendment or cancellation
thereof as the case may be and the concerned Superintendent of Taxes shall
amend the certificate accordingly after making such inquiry as he deems fit. (2)
Every registered dealer, shall inform the
following information to the concerned Superintendent of Taxes in respect of
any change of his business:- (a)
Information regarding appointment of a new
manager or opening a new warehouse of the business. (b)
Intention of purchasing any class or classes
of goods which are not covered by the existing certificate of registration. (c)
Information in respect of intention to sale
or dispose any business by the selling dealer shall be intimated to the
concerned Superintendent of Taxes with following particulars :- (i)
Name and address of purchaser; (ii)
Date of sale or disposal; (iii)
No. of certificate of registration of the purchaser; (iv)
Whether purchaser has made application to the
Superintendent of Taxes for amendment of the certificate of registration; (v)
An amount of tax, penalty and interest
remaining unpaid by the dealer selling the business as on the date of sale or
disposal of such business; (d)
Information to be furnished with respect to
discontinuation of his business :- (i)
where a dealer registered under the Act
discontinue his business, he shall make an application within fourteen days of
such discontinuation together with certificate of registration for the
cancellation thereof to the concerned Superintendent of Taxes. (ii)
If the concerned Superintendent of Taxes,
after making such enquiry, as he deems fit, is satisfied that the business has
been discontinued, he shall, by an order in writing cancel the certificate of
registration. (e)
Information in respect to change of name and
nature of business and constitution of board of directors of company. If a
registered dealer intends to change the name and nature of the business, he shall
apply to the concerned Superintendent of Taxes with certificate of registration
and adduce such evidence as may be necessary. The Superintendent of Taxes after
making enquiry as he deems fit, is satisfied that the contents of the
application are in order, he shall, by an order in writing, amend the
certificate of registration of the dealer. Where a dealer
being a Company, effects any change in the Constitution of the Board of
Directors, such dealer shall, within fourteen days from the date of the resolution
adopted in the meeting of the company, inform the concerned Superintendent of
Taxes of the names of the directors in the reconstituted board of directors and
furnish declaration affixing one copy of pass port size photograph of such
Director or Principal Officer. (f)
Information in respect to death of any dealer
by his legal representative - In the event of
death of a dealer, being a proprietor or partner of a firm, his legal
representative shall, within fourteen days from the date of such death, inform
in writing the concerned Superintendent of Taxes of the date of such death and
produce before such authority, evidence as may be considered necessary. (g)
Declaration in respect of manager or other
officers of a registered dealer - Every dealer
registered under the Act shall within fourteen days from the date of
registration, furnish to the concerned Superintendent of Taxes a declaration in
respect of the manager, officers or authorised person in Form XL and shall send
a revised declaration within 14 days from the date of change of such manager or
officers. (3)
Submission of statements, accounts and
declaration under sub-section (1) of section 59 :- (1)
Every registered dealer shall, within sixty
days from the closing of the accounting year, submit before the concerned
Superintendent of Taxes a yearly statement showing the details of closing sk at
the end of such accounting year in the manner given below :- (a)
A registered dealer who is a manufacturer
shall furnish closing sk, statement showing the following information :- (i)
quantity and value of finished goods, (ii)
quantity and value of semi-finished goods, (iii)
quantity and value of raw materials, (iv)
quantity and value of packing materials. (b)
A registered dealer other than a manufacturer
shall submit the closing sk showing the following particulars :- (i)
quantity and value of goods, (ii)
quantity and value of packing materials. (4)
Every registered dealer shall, within sixty days
from the closing of the accounting year, submit before the Superintendent of
Taxes an annual statement showing the name and registration certificate No., if
any, of sellers from whom goods were purchased during such year and total
amount of purchases made and tax paid or payable against such purchases during
such year. (5)
Every registered dealer who is entitled to
claim refund under section 43 shall, within twenty one days from the end of
each return period, submit a statement showing details of refund claimed in
respect of each export sale effected during such period. (6)
Every registered dealer, who transfers goods
to a branch office, head office, agent or any other person, outside Tripura
otherwise than by way of sale shall, within thirty days from the end of each
returned period submit a statement showing the quantity and value of goods so
transferred during such period and if such goods are transferred at the cost
price then corresponding sale price in local market of such dealer shall also
be declared. (7)
Every registered dealer shall, along with
periodical return submit a detailed statement of purchase in Form XXXVII &
sales in Form No. XXXVIII. (1)
Every transporter, carrier or transporting
agent operating transport business in Tripura relating to taxable goods shall,
apply to the Superintendent of Taxes for registration under section 22 of the
Tripura Value Added Tax Act, 2005. The application for registration shall be in
form IV. (2)
An application for registration shall be
signed and verified in the case of :- (a)
individual, by the Proprietor of the
business; (b)
a firm, by the Managing Partner or an adult
member of the firm; (c)
an association of persons, an adult member of
the association; (d)
a Hindu undivided or joint family, by the
Manager, Karta or any adult member of the family; (e)
a company, by the managing Director or
Director of the Company in India; (f)
any Government Department, by the Head of the
office. (g)
any Government undertaking, Head of Office of
such undertaking; (3)
Application for registration of transporter,
carrier, transporting agent under sub-rule (1) of this Rule shall state
interalia :- (i)
Name of the applicant : (ii)
Status of the applicant (Proprietor, Partner,
Director etc ) : (iii)
Name of the transporter, carrier or
transporting agent : (iv)
Address of head office with
telephone/E-Mail/Fax No., if any : (v)
Name and address of proprietor, partner,
Director etc. (vi)
Address of all branch offices: (vii)
Address of all godowns : (viii)
Particulars of trucks /lorries in the name of
the transport company itself and in the name of its partners. (ix)
Particulars of immovable properties including
landed property of proprietor/ partners : (x)
Bank accounts of transporter, proprietor
& partners and nature of account. (4)
Registration Certificate shall be in Form V. (5)
Register of certificates of registration
issued to transporters shall be maintained by the Superintendent of Taxes in
Form-VI. (6)
If a Transporter ,carrier or a transporting
agent carries or transports any taxable goods in contravention of the
provisions of the Act or the Rules, his registration shall be liable to be
cancelled or suspended for such period as may be determined by the Commissioner
of Taxes after giving him a reasonable opportunity of being heard. (7)
Every transporter ,carrier or transporting
agent operating its transport business in Tripura shall maintain in a Register
in Form-VII a true and correct account of every consignment of goods
transported into Tripura and in Form-VIII of goods transported outside Tripura
through it. Every transporter shall furnish quarterly statement in Form-IX
showing a true and correct account of undelivered taxable goods lying in its
custody as on the last day of the related quarter (financial year to be
followed) which were transported into Tripura through it, till that day so as
to reach the Superintendent of Taxes within thirty days from the expiry of each
quarter. Provided that the
Superintendent of Taxes may by order in writing direct any transporter to
furnish the statement in Form-IX before expiry of any quarter within such date
as may be specified in the order and may like wise at any time modify or annul
such order. (8)
No taxable goods shall be delivered by the
transporter, carrier or transporting agent unless the requirements laid down in
Rule 48 and 51 have been complied with. (9)
No delivery of taxable goods shall be given
by the transporter without obtaining a copy of permit in Form-XXIV signed by
the Superintendent of Taxes/Inspector of Taxes. (10)
All accounts, registers and other documents
related to the transport business in transportation of taxable goods into
Tripura and outside Tripura and delivery thereof in possession of a transporter
and its office or go-downs and vehicles shall, at all times, be open for
inspection by the Commissioner or any other officer. If the inspection remains
incomplete, the Commissioner or any other officer may lock and seal that
premises including office, go-down etc. where accounts, records, documents and
taxable goods are kept. (11)
If the Commissioner has reason to suspect
that any transporter is carrying on transport business in contravention of the
provisions of the Act and Rules he may conduct physical verification of sk of
taxable goods available in its recorded office, go-downs, vehicles etc. [6][(12)
Notwithstanding anything contained in the sub-rule (1) to (11) of this rule, a
Transporter may apply for registration under Section 22, electronically through
the website in Form-IV.] (I)
Every registered dealer shall furnish returns
of turnover of taxable goods under section 24 of the Tripura Value Added Tax
Act, 2005 to the Superintendent of Taxes in Form -X. (II)
the notice referred to in sub-section (2) of
Section 24 of the Act shall be in Form -XII. (III)
the return shall be furnished quarterly so as
to reach the Superintendent of Taxes within one month from the expiry of each
quarter. Provided that the
Commissioner or any other officer not below the rank of Superintendent of Taxes
may by an order in writing, direct any dealer to submit returns for period less
than a quarter or a month within such date as may be specified in the order and
may likewise at any time modified or annul such order and the reason of
directing any dealer to submit such returns should be recorded. (IV)
Every dealer who is registered under the Act
or to whom :- (a)
a notice has been served to furnish return
under sub-section (2) of section 24 shall, maintain in a register a true and
upto date account of sales and purchases of taxable goods made by him. (b)
for the purpose of furnishing return and
making payment of tax as required by section 24 and rules made thereunder, the
accounts of sales & purchases maintained in the register, referred to in
clause (a) shall be totalled by the dealer at the end of each month and shall
be in agreement with the total amount of sales of goods and purchases of goods
according to his accounts and the books of accounts that he maintains in terms
of section 48 and rules made there under. (c)
every dealer shall maintain the copies of
permits documents, vouchers, bills, or cash memos, counter foils of all related
CST Forms as may be required in support of any entry in his accounts, books of
accounts or sales register and purchase register that he is required to
maintain by or under section 48. (d)
every dealer who is registered under the Act
or to whom a notice has been served to furnish return under sub-section (2) of
section 24 shall also maintain a VAT account register for the purpose of
sub-section (7) of section 10 of this Act. (V)
All returns required to be furnished shall be
signed and verified as in the case of an application for registration under
Rule 10. (VI)
Every registered dealer, who transfers goods
to a branch office, head office, agent or any other person, outside Tripura
otherwise than by way of sale shall, within thirty days from the end of each
return period submit a statement showing the quantity and value of goods so
transferred during such period and if such goods are transferred at the cost
price then corresponding sale price in local market of such dealer shall also
be declared. (VII) Every
registered dealer shall, along with periodical return submit a commodity wise
statement of purchase & sale in Form No. XXXVII & XXXVIII. [7][(VIII)
Notwithstanding anything contained in the sub-rule (I) to (VII) of this rule, a
registered dealer may generate and submit return in Form X, XA and XB,
electronically through the website.] Deduction of sale
price of goods returned or rejected for computing gross turnover of sales for
subsequent return period.- Wherein, any goods
are returned by a customer to a registered dealer within three months from the
date of purchase, during or following the period in which such goods were sold,
such registered dealer may, while furnishing return under Rule 18 deduct the
sale price of goods in respect of which due tax was paid by the dealer during
the earlier period from his gross turnover of sales of goods. Manner and time of
payment of tax before furnishing returns.- Every dealer who
is required to furnish return quarterly or monthly according to Rule 18, shall
pay into the appropriate Government Treasury or authorized bank of the area
where the dealer has a place of business, under the appropriate challan the
amount of tax payable according to his accounts for each quarter or month
within thirty days from the expiry of the each quarter or month. [8][Provided
that at least 90% of the tax for the month or quarter ending 31st March of a
year shall have to be deposited to the state exchequer within 31st day of March
of that year.] (1)
Where it appears necessary to the
Superintendent of Taxes to make an assessment under section 31 in respect of a
dealer for a year or part of a year, comprising period or periods, such
Superintendent of Taxes shall serve a notice under sub-section (1) of section
31 upon a dealer directing him to appear before him in person or through his
authorized agent on the date and at the time specified in such notice in
compliance of the requirement of sub-rule (5) and sub-rule (6) for the purpose
of assessment of tax in respect of the aforesaid period or periods and
imposition of penalty under sub-section (3) of section 25. (2)
The notice referred to in sub-rule (1) shall
be in Form XXXV. (3)
Assessment orders passed under the provisions
of the Act shall be made in Form-XIII and Form-XIV. (4)
In the notice referred to in sub-rule (3),
the date of hearing shall be fixed ordinarily not before fifteen days from the
issue of such notice. (5)
The notice referred to in section 32(1) of
the Act shall be in Form XXXVI. (6)
Demand notice for the amount of tax and
penalty due from dealers : (a)
After an order of assessment is passed by the
concerned Superintendent of Taxes under section 30 or 31 or 32 in respect of a
dealer, such authority shall serve a notice in Form-XV on such dealer directing
him to make payment of the amount of tax, penalty and interest, if any, due
from such dealer by such date as may be specified in such notice. (b)
The date to be specified for payment by a
dealer in the notice referred to in clause (a) shall not ordinarily be less
then thirty days after service of the notice : Provided that
where on account of delay in service of the notice in Form-XV the dealer is
denied of the minimum time of thirty days for compliance with such notice, he
may, on application be allowed such further time as falls short of thirty days
from the service of such notice. (c)
The notice referred to in clause (b) shall
also specify the date by which a dealer shall produce a receipted copy of
challan of Government Treasury or of authorized bank as a proof of payment of
tax, penalty and interest, if any, made according to such notice. (7)
Preservation of assessment records :- (a)
All the papers relevant to the making of any
assessment including determination of interest, imposition of penalty and
refund of tax, interest or penalty in respect of any particular dealer, owner
or lessee of warehouse or owner of goods, as the case may be, shall be kept
together and shall form assessment case records. (b)
Assessment case records referred to in clause
(a) shall be preserved by the concerned Superintendent of Taxes till such
periods as such case records may be required for final disposal of any appeal,
review, revision or reference under the Act or for final disposal of any case
pending before Tribunal, High Court or Supreme Court. (8)
Period of preservation of accounts, books of
accounts, registers by dealers :- (a)
The accounts, books of accounts, registers,
documents of the dealer including computerized or electronic accounts
maintained on any computer or electronic media, counter foils of all statutory
forms obtained and used by the dealer, documents, invoices, cash memos in
respect of purchases, sales, delivery of goods by a dealer, or vouchers in
respect of any year or part thereof shall be preserved by him : (I)
for a period of not less then five years
after the expiry of the year to which they relate, or (II)
till such period as these may be required for
final disposal of any appeal, review, revision or reference under the Act or
for final disposal of any case pending before any Court or Tribunal in respect
of such year or part thereof, which ever is later. An appeal under
section 69 shall lie to the Assistant Commissioner of Taxes (or any other
Officer specially empowered in this behalf by the State Government) and an
appeal against an order passed by the Assistant Commissioner (or any other
Officer specially empowered in this behalf by the State Government) under
section 69 or an order passed by the Commissioner under Sub-section (1) of
Section 70 shall lie to the Tribunal and a dealer or other person may file
appeal under sub-section (1) of Section 72 before the High Court against the
order passed by the Commissioner of Taxes under sub-section (2) of section 70
or against the order passed by the Tribunal under section 71. (1)
A memorandum of appeal (in duplicate) may be
presented to the Assistant Commissioner (or any other Officer specially
empowered in this behalf by the State Government) or to the Tribunal by the
appellant or by an agent duly authorised by him or may be sent to the said
authority by post. The memorandum of
appeal (i)
shall contain the following particulars :- (a)
the date of the order appealed against ; (b)
the name and designation of the officer who
passed the order ; (c)
the ground of appeal briefly but clearly set
out ; (d)
the amount of tax demanded to be due from the
appellant ; (e)
the date of the service of the order appealed
against ; (ii)
shall be accompanied by a copy attested to be
a true copy by a Gazetted Officer or a certified copy or a Photo copy of the
order appealed against ; (iii)
shall be endorsed by appellant or by an agent
authorised in writing in this behalf by the appellant as follows :- (a)
that the tax as assessed and / or penalty
levied has been paid or such portion of the tax, assessed and / or penalty
levied as may be required in exercise of his power under provision of
sub-section (1) of Section 69 of the Act by the Appellate Authority will be
paid before the appeal is entertained. (b)
that to the best of his knowledge and belief
the facts set out in the memorandum are true. (iv)
shall be signed, verified and endorsed by the
appellant or by an agent authorised in writing in this behalf by the appellant
and shall be accompanied by the fee prescribed in rule 59. (v)
shall be in Form -XVI. (2)
If the appellant fails to comply with the
requirements either of clauses (iii) or (iv) of sub-rule (1), the appeal shall
be summarily rejected and it may be so rejected if he fails to comply with the
requirements of clauses (i), (ii) or (v) of that sub-rule after giving the
appellant such opportunity as the appellate authority thinks fit to amend the
memorandum of appeal so as to bring it into conformity with such requirements. (3)
If the appellate authority does not reject
the appeal summarily, he shall fix the date of hearing for the appellant or his
agent. (1)
A petition for revision under section 70(2)
of the Act shall contain the following particulars :- (a)
a statement of the facts of the case ; (b)
a reference to the particular order in
respect of which the revision is applied for ; (c)
the grounds on which the petition is filed ; (d)
the date of the service of the order objected
to ; (e)
that the tax assessed and / or penalty levied
has been paid or such portion of the tax assessed and / or penalty levied as
the case may be required in exercise of his power under provision of
sub-section (2) of Section 70 of the Act by the Revisional Authority will be
paid before the appeal is entertained. (2)
A petition for revision shall be presented,
signed, verified and endorsed as in the case of an appeal and it shall be
accompanied by a copy attested to be a true copy by a Gazetted Officer or a
certified copy or a photo copy of the order appealed against and the fee
prescribed in Rule 59. A petition for
revision may be summarily rejected where any of the requirements of rule 24 is
not complied with on presentation of the petition. (1)
When a petition for revision is not disposed
of under Rule 25, a date and place shall be fixed for hearing. (2)
The revisional authority may from time to
time adjourn the hearing and make, or cause to be made such further enquiry as
may be deemed necessary. The notice of
demand shall be in Form-XV. Dues referred to
in the Act shall be paid directly into the Government Treasury by Challan. No
payment of such dues shall be accepted at the Office of the Commissioner,
Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant
Commissioner or Superintendent of Taxes. The notice
referred to in Sub-section (1) of Section 38 of the Act shall be in Form -XVII. (1)
If a dealer does not submit the return and
pay the amount of tax due from him within the date specified in Rule 18 and the
provision thereto, he shall be liable to pay simple interest at the rate
specified in sub-section (1) of section 25. (2)
If a dealer does not pay the amount of tax
assessed to be due from him within the period specified in the notice of
demand, he shall be liable to pay simple interest at the rate specified in
sub-section (4) of section 45. (3)
If the last due date of payment happens to be
a holiday in the Bank and the entire amount of due tax is deposited in the day
next following the due date in the Bank, no interest shall be charged. (4)
Where a dealer has paid a part of the tax due
on any date after the expiry of the specified date, he shall be liable to pay
interest at the specified rate on the whole of the amount of tax due according
to his returns or assessed up to the date of part payment and thereafter on the
balance tax payable. Challans for
making payment shall be in Form -XVIII and shall be obtainable at the Office of
the Superintendent of Taxes. [9][A
registered dealer may also generate e-Challan for making payment electronically
through the website of Taxes & Excise Organisation.] Challans shall be
filled in quadruplicate. Two copies duly signed as a proof of payment shall be
returned to the dealer and the other two retained by the Treasury or sub-Treasury
or authorized bank (1)
One of the copies retained by the Treasury or
sub-treasury or bank shall be transmitted to the Superintendent on the
following day of the payment. (2)
Every Treasury and sub-treasury or Bank
Officer shall send an advice list to the Superintendent of the area within the
7th day of every month showing the amounts received in the previous month. The
advice list shall contain the challan number and date, the name of the dealer
and the amount paid. (1)
Every Superintendent of Taxes shall record
the receipt of challans in the Daily collection register indicating the number,
date and amount of each challan. The Daily Collection Register shall be
maintained in Form XIX. (2)
Every Superintendent of Taxes shall maintain
an Assessment, Demand and Collection register in Form -XX. (1)
An application for refund shall be made to
the Superintendent of Taxes and shall include, amongst other, the following
particulars:- (a)
the name, address and registration No. of the
dealer ; (b)
the period of assessment for which refund is claimed; (c)
the amount of dues already paid together with
challan number and the date of payment and ; (d)
the amount of refund claimed and the grounds
thereof; (2)
An application for refund shall be signed and
verified by the person seeking refund and shall be in Form XXXIII. (3)
Every registered dealer who is entitled to
claim refund under Section 43 shall, within twenty one days from the end of
each return period, submit a statement showing details of refund claimed in
respect of each export sale effected during such period (4)
No claim of any refund shall be allowed
unless it is made within one year from the date of the original order of
assessment or within one year of the final order passed on appeal or revision
as the case may be, in respect of such assessment. [10][(5)
Notwithstanding anything contained in the sub-rule (1) to (4) of this rule, a
registered dealer/transporter may generate and submit an application for refund
of tax, security, penalty, etc. electronically.] (1)
For claiming refund under sub-section (1)
section 43 of the Tripura Value Added Tax Act, 2005, the registered dealer
being an exporter of goods shall apply before the Superintendent of Taxes for
refund within three months from the date of filing of return of the period
related to the claim of refund and include, among other, the following
particulars- (a)
return period ; (b)
date of filing of return ; (c)
tax paid for the return period ; (d)
output tax payable for the return period ; (e)
excess amount refundable for the return
period ; Provided that
goods were sold by such registered dealer in course of export within the
meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956. (2)
Refund of tax charged on purchases made by
manufacturing unit :- (i)
a registered dealer having manufacturing unit
effecting purchases of plant and machinery, containers, packing materials &
raw materials required for direct use in the manufacture of taxable goods in
Tripura, may claim refund of input tax paid or payable by such dealer on the
purchases of aforesaid goods for such manufacturing unit in Tripura under
section 13 of the Act within three months from the date of filing of return for
the period related to the claim of refund, after adjusting the amount of output
tax, if any, payable on the local sale. Provided that the
goods so manufactured by such registered dealer in his manufacturing unit are
for sale by him in the course of export within the meaning of sub-section (1)
of section 5 of the Central Sales Tax Act, 1956. (ii)
For the purpose of claiming refund, the
provisions of this Rule 36, shall apply mutatis mutandis. On receipt of such
application, the Superintendent of Taxes shall verify the particulars given in
the application and will verify the purchases and sales made by the applicant
dealer for correctness and admissibility of the claim of refund. The
Commissioner or any officer authorized on this behalf shall make the refund of
the amount of tax ordinarily within three months from the date of filing of
such application after making such enquiry about the correctness and
admissibility of the claim, as he may deem fit. The original copy of tax
invoices shall be endorsed by the Commissioner or any officer authorised on
this behalf in red ink to show that the tax has been refunded against such tax
invoice or tax invoices and returned to the applicant and the photo copies
shall be duly authenticated by the Commissioner or any officer authorised on
this behalf and kept for record. [11][***] (3)
When the Superintendent of Taxes is satisfied
that the refund claimed is due, wholly or in part, he shall, subject to the
provision of sub-rule(2) of Rule 37 record an order sanctioning the refund. (1)
When an order for refund has been passed, a
refund voucher in Form-XXI shall be issued in favour of the claimant, unless he
desires payment by adjustment. An advice list shall, at the same time, be
forwarded to the Treasury or Sub-treasury Officer concerned. (2)
When the claimant desires to adjust the
amount of refund due to him against any amount payable by him, the
Superintendent of Taxes shall set off the amount to be refunded or any part of
that amount against the tax, if any, remaining payable by the claimant. (1)
A register of refund shall be maintained in
Form-XXII wherein particulars of all applications for refund and the orders
passed thereon shall be entered. (2)
When the amount to be refunded exceeds one
thousand rupees, the application together with records shall be submitted to
the Commissioner of Taxes. A Register in
Form-XXIII shall be maintained showing the prosecutions instituted and offences
compounded under the Act. When an order is
recorded under section 80 accepting any sum, by way of composition of the
offence from any person / dealer / transporting agent/ transporter, the order
shall specify the :- (a)
time within which the money is to be paid
into a Government Treasury; (b)
date by which the proof of such payment is to
be produced ; and (c)
authority before whom such proof is to be
produced. The sum referred
to in Rule 40 shall be paid by the person / dealer/ transporter / transporting
agent to a Government Treasury in the manner indicated in Rules 28 to 32 and a
receipted copy of the challan shall be produced by him as a proof of payment. Every registered
dealer shall :- (1)
Keep and maintain a true and correct account
in Bengali or English, or in such other language as the State Government may
specify, as referred to in sub-section (1) of section 48 of the Act, showing :- (i)
the quantity and value of goods produced,
manufactured, or purchased and sold by him category wise, as given in the
Schedule. In case of manufacture, such other related particulars relating to
engagement of labour, procurement of raw materials as may be directed by the
Commissioner; (ii)
the name and address of the persons from whom
goods were purchased, supported by a tax invoice issued by the seller duly
signed and dated; (iii)
the name and address along with the
Registration No. of the registered dealer from whom goods were purchased,
supported by a tax invoice issued by registered dealer duly signed and dated
for claiming tax credit; (2)
maintain ledger, cash book, bill book, tax
invoice and other account books to be numbered serially for each year. (3)
Issue bill or cash memo or tax invoice in
respect of every sale as the case may be (i)
every such bill, cash memo / tax invoice
shall be duly signed and dated by the dealer or by his manager or agent. The
counterfoil of such bill or cash memo or tax invoice shall also be signed and
dated, as aforesaid. (ii)
the bill or the cash memo or tax invoice
shall be serially numbered for each year. In each of the bill or cash memo
issued, the dealer shall specify the full name and style of his business, the
number of his registration certificate, the particulars of goods sold and the
price thereof. In case of sale to a dealer the full name, address and the
number of registration certificate of the purchaser should be mentioned. (iii)
Tax invoice shall be in triplicate, page one
shall be marked - ‘ORIGINAL - BUYER’
page two shall be marked - “1ST COPY - TAX
CONTROL” and page three
shall be marked - “2ND COPY - SELLER”
in FORM - XXIX. (iv)
the first copy of every such bill, cash memo
or tax invoice is to be marked ‘ORIGINAL’
and other copies as ‘DUPLICATE’,
‘TRIPLICATE and ‘QUADRUPLICATE’
etc. as may be required by the selling dealer. The copy of bill or cash memo
marked ‘ORIGINAL’,
including computer generated bill or cash memo must be signed by dealer or his
authorized person. (1)
Every dealer or any person shall on his
behalf, carrying any taxable goods in excess of the quantity specified in Rule
47 from one place to another within the State after purchasing the same from
any dealer keep with him the cash memo or the bill / tax invoice of such
purchase. (2)
Failure to keep the cash memo or the bill or
tax invoices as a proof of purchase from a dealer within the State shall give
rise to the presumption that such goods have been brought or carried for
evasion of tax in contravention of the provisions of the Act and Rules. In requiring the
production by any dealer of his accounts or documents etc. strict regard shall
be paid to the necessity of not disturbing the normal business of the dealer or
the works of the staff any more than is necessary for the purpose of ascertaining
the required information. (1)
The Commissioner shall, under sub-section(1)
of Section 28, of the Tripura Value Added Tax Act, 2005 select the dealers for
audit. (2)
Upon selection of registered dealers under
sub-rule(1), the Commissioner shall send the list of registered dealers so
selected to the appropriate auditing authority for conducting audit under
sub-section (1) of section 28. (3)
The audit shall be performed by auditing
authority either individually or as a team. Such team of auditing authority may
consist of one or more Superintendent of Taxes, Asstt. Commissioner, or Deputy
Commissioner, as the Commissioner may deem fit. The Auditing authority may take
assistance of Inspector of Taxes for making cross verification of documents
like bills, tax invoices, permit in Form XXIV, or XXVI, if such auditing
authority considers it necessary. (4)
Audit of selected dealers : a.
For the purpose of audit, an audit team may
consist of the following persons : (a)
Superintendent of Taxes and Inspector of
Taxes with the Superintendent of Taxes as its head; (b)
Asstt. Commissioner of Taxes, Superintendent
of Taxes and Inspector of Taxes with Asstt. Commissioner of Taxes as its head ; (c)
Deputy Commissioner of Taxes, Asstt.
Commissioner of Taxes, Superintendent of Taxes and Inspector of Taxes with
Deputy Commissioner of Taxes as its head; Provided that the members of the
Audit team shall not be entrusted with the responsibility of collection of
taxes. Provided further that the State Government may authorise any other
Government Department, Organisation or undertaking to perform the functions of
an Audit team. (ii) The Audit report drawn by an audit team :- (a)
headed by Superintendent of Taxes shall be
scrutinized by the Asstt. Commissioner of Taxes ; (b)
headed by an Asstt. Commissioner of Taxes shall
be scrutinized by a Deputy Commissioner of Taxes ; (c)
headed by a Deputy Commissioner of Taxes,
shall be scrutinize by an Addl. Commissioner of Taxes ; (5)
(i) Person or persons who are selected by the
Commissioner of Taxes in the manner prescribed in clause (i) of sub-rule (4)
shall audit the records and examine the correctness of return or returns
generally and admissibility of various claims, including input tax credit. (ii) For the
purpose of audit the auditing authority may - (a)
inspect the books of accounts and other
documents related to business ; (b)
search dealers’
place of business, warehouse, residence and other places if there is reasonable
suspicion that evidences will be available in such place related to evasion of
tax or any offence under the Act ; (c)
seize books of accounts or documents
including those in electronic form, if considered necessary, for the purpose of
the Act ; (d)
break open any door, or window of house room
or warehouse, or any almirah, safe box or receptacle where the Commissioner or
auditing authority or any person appointed under section 18 of this Act, has
reason to believe that such dealer, person, transporter or owner or lessee of
warehouse keeps or is, for the time being, keeping any accounts, registers,
documents, or records of his business or any sk of goods for sale either before
or after entering or searching or during search of any place of business or any
other place for the purpose of sub-section (1) of section 28 of the Act; (e)
may seal any house, room, warehouse, almirah,
safe, box or receptacle in which he has reason to believe a dealer, person,
transporter or owner or lessee of warehouse keeps or is, for time being keeping
any accounts, registers, documents or records of his business or any sk of
books for sale ;(iii) The result of audit shall be communicated by the auditing
authority to the assessing authority. Notices or
requisitions under the Act or the Rules may be served by any of the following
methods :- (a)
by delivery to the addressee or his agent, by
hand a copy of the notice or by registered post. Provided that if
upon an attempt having been made to serve any such notice or requisition by any
of the above mentioned methods, the Superintendent of Taxes concerned is
satisfied that the dealer, evading the service of a notice or requisition or
that for any other reasons, the notice or requisition can not be served by any
of the above mentioned methods, the said authority shall cause such notice or
requisition to be served by affixing a copy thereof on some conspicuous place
in his office and also upon some conspicuous part of the last declared place or
premises of the dealer and such service shall be as effectual as if it has been
made on the dealer personally. No person, other
than a registered dealer, shall take delivery or transport from any railway
station, post-office, airport, business place of any transporter, carrier or
transporting agent or any other place whether of similar nature or otherwise in
Tripura any consignment of taxable goods despatched from outside Tripura :
Provided that this restriction shall not apply to any consignment which does
not exceed : (a)
in case of goods sold by quintal and
kilograme -5 kilograms in weight. (b)
in case of goods sold by litre -1 litre in
volume (c)
in case of goods sold by meter -1 meters in
length. (d)
in case of goods sold by piece -1 in number. (e)
in case of goods sold by pair -1 pair. (f)
in case of precious stones, namely diamonds,
emeralds, rubies, real pearl, and sapphires synthetic or artificial precious
stones, pearls artificial or cultured -1 gram in weight. A registered
dealer shall, before taking delivery of or transporting from any place
specified in Rule 47, any consignment of taxable goods exceeding the quantities
specified in the said rule and dispatched from any place outside Tripura,
produced for countersignature before the Superintendent or Inspector the
railway receipt, bill of lading or other document required for the purpose of
obtaining delivery of such consignment from the carrier. He shall
simultaneously make over to the Superintendent of Taxes a written declaration
in Form-XXIV in triplicate duly signed. [12][A
registered dealer may also generate and submit declaration in Form-XXIV,
electronically through the website by using its user name and password for
taking delivery from the carrier or transporter any consignment of taxable
goods.] (1)
Every declaration to be given under clause(a)
of sub-section (2) of section 67 of the Act shall contain a correct and
complete accounts of the goods carried by the transporter and shall be in
Form-XXV in triplicate and duly signed by him. (2)
The Officer-in-charge, of the checkpost or
the barrier on being satisfied about the correctness of the statements made and
particulars contained in the declaration in form-XXV, shall seal it with his
official seal and give a permit. The duplicate and triplicate copies of
Form-XXV shall thereupon be returned to the Transporter and the original copy
shall be retained by the officer-in-charge and the same shall be forwarded to
the concerned Superintendent of Taxes after the end of every month Provided
that a transporter who has obtained a permit at the first check post or barrier
under this sub-rule shall not be required to make any further declaration at
any other check posts or barriers in respect of only so much of the
consignments to which the permit relates. (3)
Registered transporter, carriers or
transporting agent under Sub-rule (1) of Rule 17, shall obtain the Form XXV,
subject to the provisions of Rule 50, from the concerned Superintendent of
Taxes on payment of such price as may be notified by the Commissioner. The form
shall be in triplicate and serially numbered and account shall be maintained in
the Office of the Superintendent of Taxes in a register. No form, other than
Form XXV supplied from the Office of the Superintendent of Taxes, shall be
entertained. Registered transporter shall submit triplicate copy of Form XXV to
the concerned Superintendent of Taxes at the time of obtaining further supply
of the said form. [13][A
registered transporter, carrier or transporting agent may generate and submit
Form-XXV, electronically through the website, by using its user name and
password.] Provided that the
transporter may be supplied with the Form XXV in case the Superintendent of
Taxes is satisfied that due to reasons beyond control of the transporter it is
not able to produce the triplicate copy of Form XXV taken earlier and the
transporter has submitted an undertaking to produce such triplicate copy within
two months. (4)
If the Superintendent of Taxes considers it
necessary so to do, he may specify the period on the Form XXV so issued by him,
for which it will be valid. (5)
If any Form XXV obtained by a registered
transporter under sub-rule (3) is lost or destroyed or stolen, it should
immediately report the fact of such loss, destruction or theft to the
Superintendent of Taxes concerned. (6)
When the registration certificate of a
transporter is cancelled/ suspended, such transporter shall forthwith surrender
to the concerned Superintendent of Taxes, all unused Form XXV remaining in sk
with it and the concerned Superintendent of Taxes shall thereupon cancel and
mutilate such form so surrendered. (1)
(a) If the Superintendent of Taxes is
satisfied that the applicant for Form XXV has not made bonafide use of such
forms previously issued to him or that he does not require such form for
bonafide reasons, he may reject the application. (b) If the
Superintendent of Taxes is satisfied that the applicant does not require from
XXV in such number as he has applied for, for bonafide reasons the
Superintendent of Taxes may issue such forms in such lesser numbers, as in his
opinion, would satisfy the reasonable requirement of the applicant. (2)
For any breach of provisions contained in
Rule 46 by a transporter, the Superintendent of Taxes may reject the
application for Form XXV made by such transporter. (3)
If the Superintendent of Taxes is satisfied
that :- (a)
the applicant for Form XXV has delivered
taxable goods to anybody without obtaining valid permit, or (b)
the applicant has concealed the actual
particulars of the consignments transported by it, or (c)
the applicant is a defaulter in payment of
composition money due from it under sub-section (1) of section 80 or tax and
penalty due from him under section 77 of the Tripura Value Added Tax Act, 2005
within the prescribed date or within the extended period, the Superintendent of
Taxes may reject the application for Form XXV made by such transporter. The Superintendent
of Taxes or Inspector of Taxes shall on being satisfied about the correctness
of the statement made and particulars contained in a declaration in Form XXIV,
countersign the railway receipt, bill of lading or other documents and shall
seal it with his official seal. All the three copies of the declaration made by
the dealer shall be endorsed with the number of railway receipt, bill of lading
or other documents as the case may be and the date of countersignature of the
aforesaid documents and these shall be signed by the Superintendent or
Inspector and sealed with his official seal. Two copies of the declaration
shall thereupon be returned to the dealer and the other copy retained by the
Superintendent or Inspector of Taxes for office records. (1)
Where the procedures laid down in rule 48
or [14][rule
69] cause inconvenience to a dealer, such dealer may transport consignments or
taxable goods despactched from any place outside Tripura, on the basis of
intimation furnished by such dealer in Form XXVI in accordance with the
provisions contained in this rule, from such railway station, steamer station,
post office, airport or any other place notified under section 66 or section 67
of the Act as may be specified in this behalf for the purposes of this rule by
the authorized officer. (2)
The dealer referred to in sub-rule (1), who
shall be a registered dealer may obtain, subject to the provisions, of Rule 53,
the Form XXVI on application, from the Superintendent of Taxes concerned. [15][A
dealer may generate and submit declaration in Form-XXVI, electronically through
the website, by using its user name and password]. The Form XXVI shall be in
triplicate and shall contain the following particulars, among others, namely - (a)
the description, quantity and value of the
taxable goods to be transported, (b)
the place from which the taxable goods is
being despatched. (c)
the railway receipt or bill of lading or air
note number or road consignment note number, (d)
the name and address of the seller from whom
purchased. (3)
The registered dealer referred to in sub-rule
(2) shall, before transporting any consignment of taxable goods from any
railway station, steamer station, post office, airport or any other place
notified under section 66 or section 67 as referred to in sub-rule (1), produce
for countersignature before the authority mentioned in sub-rule (4), the
railway receipt or bill of lading or other documents required for the purpose
of obtaining delivery of such consignments from the transporter and he shall
also furnish the Form XXVI duly filled in and signed by him in triplicate to
the said authority. (4)
(i) The Superintendent of Taxes or Inspector
posted on duty at the railway station, steamer station, post office, airport or
any other place notified under section 66 or section 67 as referred to in
sub-rule (1), shall be the authority for the purpose of sub-rule (3). (ii) The said
authority shall, after being satisfied that the Form XXVI has been duly filled
in, countersign the railway receipt, bill of lading, air note or other
documents under his official seal. (iii) Three copies
of Form XXVI furnished by the registered dealer shall be endorsed with the
number and date of railway receipt or bill of lading or other documents along
with countersignature of aforesaid documents and these shall be signed by the
said authority under his official seal, two copies of which shall be returned
to the registered dealer and the third copy shall be retained by the said
authority, (iv) The
consignments shall then be taken delivery of from the transporter on
presentation of the railway receipt or other documents so endorsed. The
original copy of the Form XXVI shall thereafter be submitted to the appropriate
Superintendent of Taxes by the registered dealer at the time of obtaining
further supply of Form XXVI or within one month from the date of the aforesaid
countersignature, whichever is earlier, and the duplicate copy shall be
retained by such dealer. (5)
A registered dealer referred to in
sub-rule(2) or his agent, transporting any consignment of taxable goods by any
road vehicle or river craft or other vessel or by any other means across or
beyond the notified area of a check-post, referred to in sub-section (1) of
section 67, shall furnish Form XXVI in triplicate, duly filed in, and signed by
him, to the Superintendent of Taxes or Inspector posted at such notified area.
The said Superintendent of Taxes or Inspector, after being satisfied that the
Form XXVI has been duly filled in, shall allow the movement of such taxable
goods mentioned in the said Form XXVI, if such goods conform to the description
given therein. He shall retain the third copy of the Form XXVI and return to
the registered dealer other two copies on which he shall endorse the date of
transportation of the consignment and shall sign, seal and date such
endorsement. The registered dealer shall submit the original copy of the Form
XXVI to the appropriate Superintendent of Taxes at the time of obtaining
further supply of the said form or within one month from the date of the
aforesaid endorsement whichever is earlier, and the duplicate copy shall be
retained by such dealer : Provided that the dealer may be supplied with Form
XXVI in case the Superintendent is satisfied that due to reasons beyond control
of the dealer he is not able to produce the original copy of Form XXVI taken
earlier and the dealer has submitted an undertaking to produce such original
copy within three months (6)
The Superintendent of Taxes or Inspector
referred to in sub-rule (4) or sub-rule (5) shall forward the triplicate copy
of the Form XXVI retained by him to the appropriate Superintendent of Taxes at
the end of every month (7)
If the Superintendent of Taxes considers it
necessary so to do, he may specify the period on the Form XXVI so issued by
him, for which it will be valid and may also specify thereon the name of the
railway station, steamer station, post-office, airport or any other notified
place referred to in sub-rule (1) in respect of which only such form may be
used by a dealer. (8)
When the registration certificate of a dealer
is cancelled or suspended, such dealer shall forthwith surrender to the
appropriate Superintendent of Taxes all unused Forms XXVI remaining in sk to
him and the appropriate Superintendent of Taxes shall thereupon cancel such
forms so surrendered. If any Form XXV or
Form XXVI, either blank or duly filled in is lost or stolen or destroyed, while
it is in his custody before despatch or lost in transit, the dealer shall
furnish to the concerned Superintendent of Taxes, a reasonable security by way
of a Indemnity Bond in Form XXXIV separately for each form so lost, stolen or
destroyed against any possible misuse of the said form. (1)
If for reasons, to be recorded in writing :- (a)
the Superintendent of Taxes is not satisfied
that the applicant for Form XXVI made bonafide use of such forms previously
issued to him or that his requirement of such forms as applied for is bonafide,
he may reject the application. (b)
The Superintendent of Taxes is not satisfied
that the applicant’s requirement of
Form XXVI in such number as he has applied for is bonafide, the Superintendent
of Taxes may issue such forms in such lesser numbers as in his opinion would
satisfy the reasonable requirement of the applicant. (2)
If the applicant has at the time of making
the application for Form XXVI - (a)
failed to comply with an order demanding
security from him under section 20 of the Act, or (b)
defaulted in furnishing any return or returns
together with receipted challan or challans showing payment of tax due from him
according to such return or returns for furnishing of which the prescribed date
has already expired, the Superintendent of Taxes shall reject the application. (3)
For any breach of the provisions contained in
Rule 52 by a dealer, the Superintendent of Taxes may reject the application for
Form XXVI made by such dealer. (1)
Every person shall, before transporting any
consignment of any taxable goods exceeding the quantity specified in the
provisions of Rule 47 from any place inside the State to a place outside
Tripura, produce for countersignature before the Superintendent of Taxes or the
Inspector, a written declaration in Form XXVII, in triplicate and duly signed
containing a correct and complete account of goods carried along with other
documents regarding payment of tax under the Act ; Provided that if any such
person claims that he is not liable to pay any tax under the Act he shall be
required to produce necessary documents in support of the claim to the
satisfaction of the Superintendent of Taxes or the Inspector of Taxes. (2)
The Superintendent or the Inspector of Taxes
shall, on being satisfied about the correctness of the statement made in the
declaration in Form XXVII and payment of due tax, sign and seal the declaration
with the office seal in the space provided and also countersign the challans or
bills or tax invoice, thereby, permitting the person to transport the taxable
goods outside the State. Two copies of the permit shall thereupon be given to
the applicant and the third copy retained by the Superintendent or Inspector of
Taxes. The Transporter shall produce one copy of the permit while crossing the
last check-post in the State. [16][(3)
Notwithstanding anything contained in sub-rule (1) and (2) of this rule, a
dealer may generate and submit declaration in Form XXVII electronically through
the website by using its user name and password.] Notwithstanding
anything contained in Rule 47, the Superintendent of Taxes of any area may for
good & sufficient reason to be recorded in writing authorize any person to
take delivery of or transport any consignment of taxable goods exceeding the
quantities specified in the said Rule 47 from the place in such area. The powers to call
for returns, to make assessment, to cancel or rectify them, to impose penalty
and to order maintenance of accounts shall not be delegated to any officer
below the rank of Superintendent of Taxes. The officers to
whom powers may be delegated under section 85 shall exercise the powers subject
to the provisions of the Act and the Rules thereunder and to such restrictions
as may be imposed by the Commissioner in delegating the powers. The following fees
shall be payable :- (a)
upon a memorandum of appeal against an order
of assessment, or upon a petition for revision of an appellate order against an
order of assessment - 1 percent of the amount of tax in dispute subject to a
minimum of fifty rupees which ever is higher. (b)
upon a memorandum of appeal against an order
of penalty, or upon a petition for revision of an appellate order against an
order of penalty - 1% or minimum of fifty rupees which ever is higher ; (c)
upon a petition for revision of any other
order or upon any other miscellaneous petition - rupees fifty ; (d)
for a duplicate copy of certificate of
registration - rupees hundred ; (e)
upon an application for registration - rupees
hundred. Explanation :- In
this rule, “the amount of tax
in dispute” means the
difference between the amount of tax assessed and the amount admitted by the
dealer to be payable. No fees shall be
payable in respect of any objection written or verbal made in reply to a
notice, nor in respect of any spontaneous application which asks only for
information and does not seek any specific relief. The first copy of
any assessment and the first copy of the appellate or revisional order will be
supplied to the dealer free of charge. An application for
a certified copy of order or other documents shall be filed in the office of
the Commissioner, Addl. Commissioner, Joint Commissioner, Depuly Commissioner, Assistant
Commissioner or Superintendent as the case may be, and shall contain the
following particulars :- (a)
name and address of the dealer ; (b)
relevant return period ; (c)
particulars of the document or order ; (d)
office in which the document or order is
available. The following fees
shall be payable for certified copies : (a)
an application fee - rupees ten. (b)
authentication fee for every 360 words or
fraction of 360 words - rupees fifty. (c)
one impressed folio for not more than 150
(English) words and extra folio for every additional 150 words or less. (d)
urgent fee for Rs.50/- if an applicant
requires his copy to be furnished on the day of submission of the application.
In such cases, fees and folio must also accompany the application. (e)
an additional fee of Rs.15/- to cover the
cost of postage if the applicant wants his copy to be sent to him by post. (f)
a searching fee of Rs.25/- if the applicant
wants a copy of the order or document which is more than one year old. (g)
all the fees payable under the Act or Rules
shall be paid in Court Fee stamps. A dealer shall
ordinarily be assessed by the Superintendent within whose jurisdiction his
business is situated. Where a dealer has more than one such place of business,
he shall be assessed by the Superintendent within whose jurisdiction his chief
place or head office in Tripura of such business is situated. A dealer who
wishes to claim deduction on the ground that the taxable goods were not sold in
the State but despatched outside the State shall, on demand, furnish in respect
of such despatch the following particulars namely : (i)
the name of the railway, steamer or
air-station (and of booking office if separate from station of despatch ) and
station of delivery ; (ii)
the number of the railway, steamer or air
receipt or bill of lading and tax invoice number with date ;(iii) the names of
consignor, or the consignee, and ; (iii)
the description and quantity or weight of the
goods consigned with their value. Every registered
dealer shall hang up his registration certificate in his business premises in a
conspicuous place. In determining the
amount of turnover, fraction of a rupee below fifty paise shall be ignored and
a fraction of a rupee equal to or exceeding fifty paise shall be taken as a
whole rupee. In determining the
amount of tax payable or in allowing any refund under this Act, an amount equal
to more than fifty paise shall be taken as one more rupee and an amount less
than fifty paise shall be ignored. (1)
Where the State government decides to set up
a check post under section 67 at any place, the location of such check-post
shall be notified in the Official Gazettee. Where a check-post is set up on a
thoroughfare or road, barriers may be erected across the thoroughfare or road
in the form of contrivance to enable traffic being detained and searched. (2)
Any officer appointed under the provisions of
the Act, and for the time being on duty at a check post shall be deemed for the
purpose of the said section 67 to be the Officer-in-charge of such check post
and all the provisions of the Act and the Rules shall apply accordingly. Explanations :-
The following officers shall be deemed to be on duty at a check-post for the
purpose of sub-rule (2). (i)
The Commissioner of Taxes, Addl.
Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner,
Superintendent of Taxes and Inspector of Taxes. (ii)
Any other officer appointed to assist the
Commissioner of Taxes and exercising jurisdiction over the area where the
check-post is located. (iii)
Any officer appointed in any capacity to
assist the Commissioner of Taxes and posted in such capacity to the check-post
shall at any time when he is physically present at the check-post be deemed for
purposes of these rules to be officer-in-charge of the check-post. Where at any
time more than one such Officers are present the senior most among them shall
be deemed to be the Officer-in-charge of the check-post. (3)
No person shall transfer taxable goods across
or beyond a check-post except after filing declaration in Form XXV (in
triplicate) or as the case may be, in Form XXVI (in triplicate) or permit in
Form XXIV or XXVII before the officer-in-charge of the check-post. (1)
When in the opinion of the Officer-in-charge
of the checkpost a search of a vehicle or a boat is necessary, such search
shall, as far as practicable, be conducted with due regards to the convenience
of the person transporting the goods and without causing avoidable dislocation. (2)
The officer-in-charge of the check-post or
barrier may for satisfying himself that the provisions of sub-rule (3) of Rule
69 are not being contravened, require the person for the time being the in
charge of such vehicle or boat to stop and such person shall forthwith comply
with such requirement and keep the vehicle or boat stationery for as long as is
required by such officer. (3)
The said officer may thereupon enter and
search such vehicle or boat and inspect all goods and documents concerning
goods or vehicle or boat. In carrying out such search or inspection, the said
officer may take the assistance of any other staff on duty at such check-post.
The person for the time being in charge of the vehicle or boat shall forthwith
furnish such particulars of the taxable goods and vehicle or boat as may be
required and shall render all possible assistance to the said officer in making
the search or inspection. (4)
If any taxable goods, books of accounts,
registers, vouchers or other documents are seized, the officer seizing such
goods, books of accounts, register, vouchers or other documents shall prepare a
seizure list in duplicate, sign the same, and obtain the signature of witness
or witnesses, if available, on the spot. He shall handover a copy of the same
to the dealer / transporter / person or his agent from whom the goods were
seized after obtaining his signature thereon. (1)
Notwithstanding anything contained in any
other provision of these Rules, at every check-post or barrier or at any other
place, when so required by the Officer-in-charge of such check-post or barrier,
by any Superintendent of Taxes or any officer empowered by the Commissioner of
Taxes in this behalf for the purpose of preventing the evasion of taxes payable
under the Act, the driver or any other persons in charge of goods vehicles
shall stop the vehicle and keep it stationery as long as may be required by
such officer to search the goods vehicle or part thereof, examine the contents
therein and inspect all records relating to the goods carried which are in the
possession of such driver or other person in charge thereof, who shall, if so
required, give his name and address and the name and address of the owner of
the vehicle as well as those of the consignor and consignee of the goods. (2)
On search, as aforesaid, if it is found that
the goods are being carried in contravention of any provision of the Act, or
the Rules, such Officer conducting search may seize the goods found in the
vehicle alongwith any container or materials used for packing. (3)
When any taxable goods are seized, the person
from whom such goods are seized shall make a declaration in respect of the
value of the seized taxable goods and this value shall be the retail prices or
the aggregate of retail prices of such goods at which these are likely to be
sold in Tripura at the relevant time. Such declaration shall be submitted to
the Superintendent of Taxes with copies of the relevant bills, tax invoice and
consignments note issued by the consignor and other documents in support of the
basis of the value declared. The copies so furnished may be returned to the
person after the Superintendent satisfies himself about the value of the goods
declared. (4)
When the person from whom the taxable goods
are seized opts for composition of such offence under section 80 of the Act
within a period of one month from the date of seizure, the amount of
composition money or tax and penalty so determined shall be payable within
seven days from the date of composition of the offence or penal action taken,
by payment into Government Treasury. Upon production of the receipted copy of
the challan in support of payment to the Superintendent, the seized goods be
released. (5)
If the person from whom the goods are seized
does not opt for composition of the offence within a period of fifteen days
from the date of seizure or having compounded the offence or penalty imposed
does not pay the amount in due time as provided in sub-rule (4), the
Superintendent with the previous sanction of the Commissioner, shall issue a
proclamation in Form No. XXVIII for auction for sale of such seized goods on a
fixed date, place and time. The description of the taxable goods shall be
mentioned in the proclamation. The proclamation shall be published in at least
one local newspaper. The auction shall be conducted by the Superintendent or
any other officer authorized by the Commissioner. (6)
The auction shall be governed by the
conditions laid down in the proclamation (Form No.XXVIII). For any search and
seizure as aforesaid, the un-loading, re-loading, un-packing and re-packing of
goods as may be required shall be done by the dealer / person/ transporter or
his agent at his own expense within the time specified by the authorized
officer. But in case, no irregularity is found and goods or documents are not
seized, the dealer / person/ transporter or his agent shall not bear the cost
of loading and un-loading for search. (1)
The officer-in-charge of the checkpost on
being satisfied about the correctness of the particulars furnished in a
declaration under sub-rule (3) of Rule 69 and as the case may be of particulars
furnished in compliance with any requirement made under sub-rule (3) of Rule 70
shall countersign all the copies of the declaration and seal them with his
official seal. Two copies of the declaration shall be returned to the person
filing it with direction to submit one copy of the same to the officer by whom
the forms were issued. (2)
The driver of the vehicle or boat carrying
the taxable goods or the person in charge of the goods shall produce the
countersigned declaration for inspection and checking at any other check-post
which may fall on the route or any other place within the state where the
production of the declaration is required under the provisions of the Act and
shall submit one copy thereof to the officer to whom he has been directed under
sub-rule (1). (1)
As per provisions of section 60 of the
Tripura Value Added Tax Act, 2005, time to time field survey will be conducted
to identify the unregistered dealer who are liable to pay tax under the Tripura
Value Added Tax Act, 2005. (2)
Field survey under the Tripura Value Added
Tax Act may be conducted from such date when the Act shall come into force. (3)
(a) For the purpose of conducting survey,
teams may be constituted by the Commissioner of Taxes. (b) Commissioner
of Taxes may bring Government or semi Government employees on deputation and
form teams for conducting field survey for the purposes of this Act. (c) Commissioner
of Taxes may cause field survey by an agency on contract basis. (4)
The particulars so collected under
sub-section (2) and sub-section (3) of section 60 shall also be inserted in the
survey sheet. The Commissioner
may by general or specific order in writing not inconsistent with the
provisions of the Act and the Rules, direct the Officer-in-charge of a checkpost
subject to such conditions as he may deem fit to impose, to do or refrain from
doing something which the later has the authority to do, wherein such
officer-in-charge shall carry out the order. [1] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [2] Inserted by the Tripura Value Added Tax (Second Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 01.08.2012. [3] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [4] Omitted by the Tripura Value Added Tax (Second Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 01.08.2012 for
the following : - "or the evidence that it has been applied for" [5] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [6] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [7] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [8] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [9] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [10] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [11] Omitted by the Tripura Value Added Tax (Second Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 01.08.2012 for
the following : - "(3) The security as mentioned
in sub-section (1) of section 20 is payable by challan in Form - XVIII." [12] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [13] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [14] Substituted by the Tripura Value Added Tax (Second
Amendment) Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated
01.08.2012 for the following : - "rule 49" [15] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012. [16] Inserted by the Tripura Value Added Tax (Third Amendment)
Rules, 2012 vide Notification No. F.1-1(43)-TAX/2005(P-I) Dated 20.12.2012.GOVERNMENT OF TRIPURA
PREAMBLE