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The Assam Value Added Tax Act, 2003 - Circulars & Clarifications
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Body Circular No. 24/2007 Memo No. CTS-74/2002/180 Dated : 25th July, 2007.

Sub. : Payment fees for statutory forms.

It has been represented by some association of dealers that they are facing trouble due to the fact that certain payment like cost or Delivery Note etc. are to be made through treasury, they have also contenoant that sometime they require 3 to 4 hours to get the challan passed at Treasury and then again at State Bank Branch.

In this connection, it will be persuant to bring to the notice of all concern that as per rule 61(4) of the Assam Value Added Tax Rules, the fees specified for Bill of Sale (form 60) Delivery Note (form 61), Road Permit (form 62), Transit Pass (form 64) and certificate of export (form 66) shall be paid by bank challan under Head of Account 9870-other Administrative Services and therefore dealers can deposit such amount to the designated bank directly without going throgh the Treasury.

This Procedure may be brought to the notice of all dealers.