Section 112 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
112. Power to make rules.
(1)The Government may, by notification in the Official Gazette, make rules for carrying out the purposes.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)documents, testimony or other evidence constituting adequate proof under this Regulation;(b)services which may constitute business under clause (i) of sub-clause (d) of sub-section (1) of section 2;(c)activities referred to under clause (ii) of sub-clause (j) of sub-section (1) of section 2;(d)tax period referred to under sub-clause (zi) of sub-section (1) of section 2;(e)time within which the return may be furnished;(f)the further period referred to under sub-section (6) of section 3;(g)the conditions and the method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5;(h)conditions subject to which the dealers may be exempted from payment of tax under section 6;(i)the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8;(j)the method to be used by a dealer to calculate the amount of tax credit under section 9 or section 10;(k)the time at which the turnover, turnover of purchase or adjustment of tax or tax credit may arise under sub-section (4) of section 12;(l)form of statements, manner, conditions and restriction subject to which credit may be claimed for stock brought forward during transition under section 14;(m)the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16;(n)the procedure and forms relating to casual dealers under section 16;(o)the procedure for and other matters incidental to the registration of dealers under section 19;(p)form in which the statement of trading stock is to be furnished under sub-section (2) of section 20;(q)the amount of tax credit allowed to a dealer under sub-section (3) of section 20;(r)matters relating to amendment of registration certificate under section 21;(s)matters relating to cancellation of registration certificate under section 22;(t)the conditions, amount, manner, time within which and other matters incidental to the security required under section 25;(u)the manner in which, the time by when, the information to be included and the form in which the returns under section 26 or section 27 are to be furnished;(v)the manner in which any tax, interest, penalty or any other amount due under this Regulation is to be paid;(w)the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41;(x)the manner and the form in which the recovery certificate under section 43 is to be served and the amount mentioned in the said certificate is to be recovered;(y)the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48;(z)the turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing such report under section 49;(za)the amount referred to in sub-section (4) of section 50 or the conditions and restrictions referred to in sub-section (8) of section 50;(zb)the particulars to be contained in the debit or credit notes under section 51;(zc)the conditions subject to which the Commissioner may require any person to produce records, books of account, registers and other documents, answer questions or prepare and furnish additional information under sub-section (2) of section 59;(zd)records that an owner or person in charge of a goods vehicle shall carry with him in respect of the goods carried in the goods vehicle under sub-section (2) of section 61 and form, manner and amount of security under sub-section (5) of the said section;(ze)the manner in which an auction of goods or a goods vehicle shall be carried out under section 63;(zf)the restrictions and conditions subject to which the Commissioner may delegate his powers, and the form of evidence of such delegation under section 68;(zg)the form and manner in which an objection under section 74 or an application for review under sub-section (11) of said section may be filed and the fee payable in respect thereof;(zh)the form and manner in which appeals may be filed under section 76, the manner in which such appeals shall be verified and the fees payable in respect thereof;(zi)amount of fee under section 81;(zj)qualifications to be possessed by a Value Added Tax Practitioner under section 82;(zk)manner in which an application may be made and the period within which the determination shall be made under section 84;(zl)conditions subject to which, the Commissioner may authorise any officer or person subordinate to him to conduct investigations under section 92;(zm)period within which and the manner in which the declaration or the communication under section 95 is to be furnished;(zn)the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Regulation;(zo)any other matter which is required to be, or may be, prescribed.(3)Without prejudice to any provision made in this behalf, any rule made under this Regulation may be made so as to be retrospective to any date not earlier than the date of commencement:Provided that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.(4)In making any rules under this section, the Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a fine not exceeding two hundred rupees per day during the continuance of such offence.
