16. Information in respect of changes requiring amendment of certificates of registration.
(1)When any registered dealer furnishes any information in accordance with subsection (5) of section 19 of the Act to the Superintendent of Taxes within fourteen days of the occurrence of the event along with the certificate of registration for amendment or cancellation thereof as the case may be and the concerned Superintendent of Taxes shall amend the certificate accordingly after making such inquiry as he deems fit.(2)Every registered dealer, shall inform the following information to the concerned Superintendent of Taxes in respect of any change of his business;-(a)Information regarding appointment of a new manager or opening a new warehouse of the business.(b)Intention of purchasing any class or classes of goods which are not covered by the existing certificate of registration.(c)Information in respect of intention to sale or dispose any business by the selling dealer shall be intimated to the concerned Superintendent of Taxes with following particulars :-(i)Name and address of purchaser;(ii)Date of sale or disposal;(iii)No. of certificate of registration of the purchaser;(iv)Whether purchaser has made application to the Superintendent of Taxes for amendment of the certificate of registration;(v)An amount of tax, penalty and interest remaining unpaid by the dealer selling the business as on the date of sale or disposal of such business;(d)Information to be furnished with respect to discontinuation of his business :-(i)where a dealer registered under the Act discontinue his business, he shall make an application within fourteen days of such discontinuation together with certificate of registration for the cancellation thereof to the concerned Superintendent of Taxes.(ii)If the concerned Superintendent of Taxes, after making such enquiry, as he deems fit, is satisfied that the business has been discontinued, he shall, by an order in writing cancel the certificate of registration.(e)Information in respect to change of name and nature of business and constitution of board of directors of company. If a registered dealer intends to change the name and nature of the business, he shall apply to the concerned Superintendent of Taxes with certificate of registration and adduce such evidence as may be necessary. The Superintendent of Taxes after making enquiry as he deems fit, is satisfied that the contents of the application are in order, he shall, by an order in writing, amend the certificate of registration of the dealer.Where a dealer being a Company, effects any change in the Constitution of the Board of Directors, such dealer shall, within fourteen days from the date of the resolution adopted in the meeting of the company, inform the concerned Superintendent of Taxes of the names of the directors in the reconstituted board of directors and furnish declaration affixing one copy of pass port size photograph of such Director or Principal Officer.(f)Information in respect to death of any dealer by his legal representative- In the event of death of a dealer, being a proprietor or partner of a firm, his legal representative shall, within fourteen days from the date of such death, inform in writing the concerned Superintendent of Taxes of the date of such death and produce before such authority, evidence as may be considered necessary.(g)Declaration in respect of manager or other officers of a registered dealer- Every dealer registered under the Act shall within fourteen days from the date of registration, furnish to the concerned Superintendent of Taxes a declaration in respect of the manager, officers or authorised person in Form XL and shall send a revised declaration within 14 days from the date of change of such manager or officers.(3)Submission of statements, accounts and declaration under sub-section (1) of section 59 :-(1)Every registered dealer shall, within sixty days from the closing of the accounting year, submit before the concerned Superintendent of Taxes a yearly statement showing the details of closing stock at the end of such accounting year in the manner given below :-(a)A registered dealer who is a manufacturer shall furnish closing stock, statement showing the following information :-(i)quantity and value of finished goods,(ii)quantity and value of semi-finished goods,(iii)quantity and value of raw materials,(iv)quantity and value of packing materials.(b)A registered dealer other than a manufacturer shall submit the closing stock showing the following particulars :-(v)quantity and value of goods,(vi)quantity and value of packing materials.(4)Every registered dealer shall, within sixty days from the closing of the accounting year, submit before the Superintendent of Taxes an annual statement [of purchase in Form XLII.] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] [(Deleted)] [Deleted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).](4A)[ Every registered dealer dealing in the items under 'Schedule -VIII' shall, within sixty days from the closing of the accounting year, submit before the Superintendent of Taxes, an annual statement of sales in Form - XLIII.] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).](5)Every registered dealer who is entitled to claim refund under section 43 shall, within twenty one days from the end of each return period, submit a statement showing details of refund claimed in respect of each export sale effected during such period.(6)Every registered dealer, who transfers goods to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall, within thirty days from the end of each returned period submit a statement showing the quantity and value of goods so transferred during such period and if such goods are transferred at the cost price then corresponding sale price in local market of such dealer shall also be declared.(7)Every registered dealer shall, along with periodical return submit a detailed statement of purchase in Form XXXVII & sales in Form No. XXXVIU.
