The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
meghalaya · 2005
- S. 1Short title extent and commencement
- S. 2Definitions
- S. 3Incidence Tax
- S. 4Tax payable by a dealer or a person
- S. 5Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-
- S. 6Purchase tax payable on purchase of certain goods
- S. 7Levy of tax on containers and packing materials
- S. 8Exemption
- S. 9Output Tax
- S. 10Input tax
- S. 11Input tax credit
- S. 12Reverse tax credit
- S. 13Net tax credit
- S. 14Input tax credit exceeding tax liability
- S. 15Adjustment of input tax credit
- S. 16Burden of proof
- S. 17Levy of presumptive tax on registered retailers
- S. 18Net tax payable by the dealer
- S. 19Stock brought forward during transition
- S. 20Credit and debit notes:
- S. 21Liability to pay in case of death
- S. 22Certain agents liable to tax for sales on behalf of principal
- S. 23Liability of partners
- S. 24Amalgamation of companies
- S. 25Sales tax authorities
- S. 26Delegation of Commissioner’s powers
- S. 27Appellate Authority
- S. 28Revisional Authority
- S. 29Appellate Tribunal
- S. 30Enforcement Branch
- S. 31Compulsory registration of dealers
- S. 32Voluntary registration of dealer
- S. 33Security to be furnished:-
- S. 34Imposition of penalty for failure to get registered
- S. 35Periodical return and payment of tax and interest
- S. 36Return defaults
- S. 37Collection of tax only by registered dealers
- S. 38Rounding off of the amount of tax or penalty
- S. 39Security of Return
- S. 40Interest payable by dealer
- S. 41Interest
- S. 42Power to with hold refund in certain cases
- S. 43Exemption of certain sales and purchase
- S. 44Composition of tax
- S. 45Assessment
- S. 46Assessment of tax payable by dealer other than registered dealers
- S. 47Assessment of dealer who fails to get himself registered
- S. 48Payment of tax and penalty:-The amount of tax
- S. 49Refund
- S. 50Provisional refund
- S. 51Rectification of assessment
- S. 52Tax Audit
- S. 53Self assessment
- S. 54Provisional assessment
- S. 55Audit assessment
- S. 56Assessment of dealers who fails to get himself registered
- S. 57No assessment after five year
- S. 58Turnover escaping Assessment
- S. 59Exclusion of time period for assessment:-
- S. 60Special mode of recovery:-
- S. 61Collection of tax by dealer
- S. 62Sales not liable to tax
- S. 63Tax to the first charge on property
- S. 64Period of limitation of recovery for tax:
- S. 65Appeal against assessment
- S. 66Suo moto revision and revision by Commissioner upon application
- S. 67Review of order
- S. 68Appeal to the High Court:
- S. 69Appeal to the Appellate Tribunal
- S. 70Revision to High Court
- S. 71Hearing of revision and Review by the High Court
- S. 72Burden of proof
- S. 73Persons appointed under section 25 and members of Appellate Tribunal to be public servants
- S. 74Identity of Government Servants:-
- S. 75Restriction on movement of goods
- S. 76Erection of check post
- S. 77Transit of goods by road through the State and issue of transit pass
- S. 78Automation
- S. 79Power to collect statistics
- S. 80Registration of transporters
- S. 81Maintenance of accounts by transporter, carrier or transporting agent
- S. 82Inspection, search and seizure of records or documents
- S. 83. Surveys
- S. 84Inspection, Search Seizure
- S. 85Disposal of seized goods
- S. 86Audit of accounts
- S. 87Dealer to declare the name of his business manager
- S. 88Compulsory issue of tax invoice, cash memo or bill
- S. 89Electronic record
- S. 90Offences
- S. 91Penalties
- S. 92Offences by Companies
- S. 93Cognizance of offences
- S. 94Imposition of fine
- S. 95Investigation of offence
- S. 96Compounding of offence
- S. 97Remission
- S. 98Power of taking evidence on oath, etc
- S. 99Returns etc. to be confidential
- S. 100Disclosure of information required under Section 79 and failure to furnish information or return under that section
- S. 101Publication and disclosure of information respecting dealers and other persons in public interest.
- S. 102Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc:
- S. 103Information to be furnished by dealers regarding changes of business:-If any dealers:
- S. 104Statement, accounts or declarations to be furnished by dealers
- S. 105Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sales:-
- S. 106Special provisions relating to deduction of tax at source
- S. 107Application of the Meghalaya Land Revenue Regulation Act for Recovery of tax recoverable as arrear of land revenue:-
- S. 108Bar to proceeding in Civil courts
- S. 109Power of State Government to prescribed rates of fees
- S. 110Application of Section 4 and 12 if Limitation Act
- S. 111Appearance before any authority in proceedings
- S. 112Power of State Government to amend schedules
- S. 113Power of State Government to make rules
- S. 114Power of State Government to remove difficulties
- S. 115Clearance certificate
- S. 116Transition
- S. 117Repeal and savings