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

Andaman and Nicobar Islands - Subsection

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

(a)Notwithstanding anything to the contrary contained in this Regulation, a casual trader shall-
(i)at least three days before commencing business in Andaman and Nicobar Islands, inform the Commissioner of such particulars of his business in such form and manner as may be prescribed;
(ii)deposit security in cash or in the form of bank draft as may be fixed by the Commissioner which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business in Andaman and Nicobar Islands;
(iii)pay tax daily on the sales made during the previous day;
(iv)furnish to the Commissioner, immediately after conclusion of his business in Andaman and Nicobar Islands, a return in the prescribed form and manner; and
(v)not issue any tax invoice.