Amendment status not verified — confirm the current text below against the official source.
Powertomake rules: " (1) The State Govenrment may, by notification in the Ollicial Gazetle make rules for ctmying out the purpose. ol lhis Ac (2) ln particular and without the prej udice to the generality of the foregoing power, such rules may provide fbr, - (i) the mamer of rnaking deductions for detemining the taxable tumovel under clause (&.Lxvi) ofsection2; (ii) the term of oftice, filling of vacancy and other conditiors oI seryice of the Appellate Authodty unde.rsub-section (3) of section 4; ifi 12 E $s $ $ : : : (ii1) (i,) fte functions ofthe AppeLlate Authority under sub-section (4) of section 4; fteconditions aod rcsftictions fbr dcducting sales iomtumoverofsales' under clause (c) olsub'section (1) ofsection 9; (v) rcstrictions ancl conditions and lhe manncr of paying composile tax under Section 16' deduction ofcomposile tax to be paid by the contractor ancl the time vithin which lhe tax to be remitted to the govemment under sectioD 17: (vi) supply of infomation ofexecution ofworts ofconlract or letter of intent under sub- section ' I rof 'eclioll I8: (vii) the form or challan showing the amount oldeduction oftax al sor'llce undel sub-section (5) of section i9; (\,iii) lhe mannel oI claiming input tax credlt and corditions and rcstrictions subject to which such cl.aim be made under scctjon 21; fte manrcr ofclaiming inpultax credil in case ofsale specified under section 5 of the Cenlral Act on zero_rated goods, extent and mannelofclaiming tax credjt and manner of refunding the tax paid by foreign missions undersection22; rcquisite particulars for credit and debit notes in the tax invoice Llnder section 25 ; the form and manner ofaPplicatio! fo1 regis! ation under sub-section (2)' the manner of gmnting celtificate ol registmtion ; foim of certificate bi regisfration under sub-section (3); Nanner ol granting fiesh cefiificate of registration under sub-section (5) and 'estriclionsandconditionssubjecttowhichamendmenlsinlhecel{ficateofregish2tion are to be macle under sub-section(6) ofsection 26; (xii) the manner for aPPlication for voluntary registr-ation undel sub-secdon (1) and (4) of section 27; (xiii) the manner offumisliog securily under sub-section (1' and lhe manner of rcflmding any amount o{ secudty or Partthereofundersub-section (5) of section 28; (xiv) the form ofllolice fol payment of penalty under sub-se'tion (2) of section 29' (xv) the manner of sewing notice and fumishing of quarterly rctum in the form and manner (ix) (x) (xi) b. 73 t by the dealerundcrsub-section (1),lhe manner ofnotice.md l-umishing ol'the quafierly starement by the registe! ed dealer lvitir details ol lransactioos relating to salcs and purchases aod the folm and manncr oftilmishirg sucil starernent under srib-scctior (2), thc lblm and marner offumishing yearly rttum by thlj r eBjstered dricler undersub- section (3), the foflr and mamrer offillillg a quadelly abstmct statement by the dealer undcrsub-section (4), the lbrm and manner 01'submitting reviscd rctum or statement under sub-section (i) and the form and manner ofsubmission Jl proofot pa), ent undcr sub-section (9) ofsecrion 30; (x\r,) the date.lnd mamer ofpaynent ofintercstbythe dealc'ruralersub seclion (3) ofsection 31, (xvii) Lhe citumsrarlces:urd conditions ofexemp on liompayment crfinteresttmder section 33; (xviji) the time and manner olscrutiny ofreturns under sub-secLion (2) ofsection 37; (xix) the manner ofaMiting ofreturns and statements ofthe clealer ru]der sub-section (2) & (3) ofsecLion39; (*\) the nlatuler oldetemrinaLion ofamountol intercstand the manner ofissrLe ofnutl,Jc dirccting the payr]-tent of additioral amount of interest under section 43; ixxi) tlle lbnn aDd nannerofservice ofnoticeon the ceitificate-debtor under sLrb-section (5), the fom and manner of{iling ofobjections by fie ce ificate-debtor under sub- sectiou (7) and the marner and periodin which subsequentmodilication, enhancernent orreductioll o fpenalty or interest as aconsequence olany assessmenlmade, order passed on appeal, revisiol orrevierv under sub-section (9) ofsection 45; (r,iii) tlie fomr ofrctice rcqLidng any person to deposil rnoney due in the Govenune[t Treasury State Bar ( ofSikkim or any other baik under sob-section ( l ) ofseotion 50; (:oriii) the manner in rvhich the amount oftax is to be rehmded to a dealer under section 53; (&riv) the lorm and the malxler ofkecping registers and aocolmts by the dealer and the registercddealerDndersub secrion(1)ofsectiol154; (]c(v) fbnn ofa udit ieport and parriculars included rherein Lrnder.sub-secrion ( 1 ) ofsection 5 8; (xxvi) the marner and the peliod witlin which a declaration shallbe limished by the dealer the name or narnesofthe manageN under sub-sectior (l) ofsection 59; 14 )' (rlivir) the rnaintenance ofproper accounts oftaxable goods iranspofied b.v the t'ansponer under sub-section (1) ofsectlon 60; Ocffiii) the fonn containing such partjcular in respect ofsale ofSoods undersuh-section (1) ofsection 7l; (xxix) rules ofprocedure oftheAppellate Authority under sub-section (2) and conditions ard estrictions for staying rcalisatjorl ofamoullt ofta-r under sub-seclion (4) ofsection 73; 1rxx1 rules _elating ro sou -noru rer ition unoer:ecli'r -4 'r.ld relal:ng Lo revislon 'oon applicatioo under section 75, by the Comlrissioner: (xxri) rules rclaling to revision offina1 appellate order under sub-section ( 1) ofsection 76 and relating to review ofany assessment order by any officer tmder section 77. by the Appellate ALlhoiry; (xxxii) ihe manner and tlme within whjch the registered dealer shall solrd the infonnation about change ofbusinessto lhe presc bed authority under sectjon 88; (xxxiii) the manner and period within wh ich additional infonnation shall be sent to the plescribed authoriry under seclion 89; (xnir,) f'ees payableupon memorandum ofappeal or application for review orrevision, etc under sub-section (1) olsection 961 (xxxv) prescdbing the aLLthorities and assessing authorities to carry out the functions and exercising the powers undet the Act; and (xlxvi) any other nratter which may be, or is required lo be prescribed (3) in making any rules underthis section, the State Goveoment may directthat abreach thereof shall bepunishable wilh fine not exceeding fivehundrcd rupees and, when the offence is a contlnuing one, with adaily fine not exceeding twenty-flve rupees during the continuance of such ollcnce