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State of Assam - Section

Section 6 in Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018

6.

Subject to the provisions of this Scheme the provisions of the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 relating to separate GST registration for availing reimbursement, particulars of certificate of Entitlement on the invoice, eligible unit-furnishing of one time information, application for tax reimbursement, manner of reimbursement audit assessment and special audit, budgetary provision and placing adequate fund at the disposal of Commissioner of State tax, repayment of claimant/recovery and dispute resolution, procedure for recovery, termination of Eligibility Certificate as well as the Certificate of Entitlement for violation of non-compliance with any of the conditions laid down in the Scheme, power to remove difficulties and other matters for which no specific provision has been made in this Scheme shall mutatis mutandis apply to the eligible tourism units, as if those provisions were mutatis mutandis incorporated in this Scheme.The Assam Tax Reimbursement For Eligible Tourism Units Scheme, 2018