Assam Value Added Tax (Amendment) Rules, 2009
The following draft of certain rules further to amend the Assam Value Added Tax Rules, 2005, hereinafter referred to as the principal Rules, which the Governor of Assam proposes to make in exercise of the powers conferred by section 106 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), is hereby published as required under sub-section (1) of said section for information of all persons likely to be affected thereby and notice is herby given that the draft rules will be taken into consideration after the expiry of a period of thirty days from the date of their publication in the Official Gazette.
The Governor of Assam will consider any objection and suggestion, which may be received by the undersigned in respect of the draft rules before the date so specified.
THE ASSAM VALUE ADDED TAX (AMENDMENT) RULES, 2009
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Short title and commencement
(1) These rules may be called the Assam Value Added Tax (Amendment) Rules, 2009.
(2) They shall come into force on the date of their publication in the Official Gazette.
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Amendment of rule 17.
In the principal Rules, in rule 17, for the existing sub-rule (8), the following shall be substituted, namely,-
(8)(a) In case of discovery of any omission or any other error in a monthly/quarterly tax return filed, the dealer may furnish a revised monthly/quarterly tax return at any time before expiration of time limit prescribed by rule 17(5)(a) or 17(5)(b), as may be applicable for filing annual return by him;
(b) In case of discovery of any omission or any other error in the annual return filed, the dealer may furnish a revised annual return within a period of six months from the due date of submission of annual return:
Provided that no revised tax return or revised annual return shall be entertained if the case has been taken up for audit assessment and notice to that effect has already been served on the dealer.
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Insertion of new rule 17A
In the principal Rules, after rule 17, a new rule 17A shall be inserted, namely:-
"Submission of returns in case of branches"
17A.(1) In case of a dealer having more than...
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