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[Cites 0, Cited by 0] [Section 16(13)] [Section 16] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 16(13)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(d)The Commissioner shall, after examination of the return furnished by the casual trader under clause (d) of sub-section (1), the forms referred to in sub-section (3) and the accounts maintained by him including the retail invoices issued, assess him to tax within five days and shall serve upon him a notice of assessment and after adjusting any tax and any other dues payable under this Regulation, refund the balance amount of security to him in case security is deposited in the form of cash deposit.