Sub: Selection of dealers for online filling of returns under rule 17B of the Assam Value Added Tax Rules, 2005.

Whereas rule 17B of the Assam Value Added Tax Rules, 2005 provides that from amongst the registered dealers who are required to furnish returns as per provisions of rule 17, the Commissioner of Taxes, Assam may select certain dealers to transmit such return electronically;

And whereas the Government of Assam has already launched website www.taxassam.in which, inter-alia, facilitates online submission of returns under the Assam Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 and the Assam Entry Tax Act, 2008;

And whereas the Commissioner of Taxes, Assam considers it necessary to select certain dealers to submit returns online compulsorily which fall due on 1^st January, 2011 and onwards;

Now, therefore, in pursuance of rule 17B (1) of the Assam Value Added Tax Rules, 2005 the undersigned selects the registered dealers whose annual gross turnover exceeds 10 (ten) crores rupees in any of the last three years and dealers who are registered as 'Company' under the Companies Act, 1956 to transmit return electronically as per provisions of the aforesaid Rules. Such dealers shall file returns online through website www.taxassam.in which shall be due on 1^st January, 2011 and onwards. The dealers not covered under above two criteria may also opt to file return electronically through website www.taxassam.in.

In order to file returns online, dealers will be issued user ID and password by the Assistant Commissioner of Taxes/Superintendent of Taxes concerned. Alongwith filling returns online, the dealers shall also file a hard copy of the return to the concerned Unit Office. The time limits for furnishing return electronically and in paper form will same as prescribed in rule 17. Dealers are advised to obtain user ID and password in advance to avoid any rush at the last hour.

(Sanjay Lohiya),

Commissioner of Taxes, Assam,

Guwahati.