If t'r1e good s ·b~ing t"3!nsP'",l~d• by ~i e...~~al tred"r, 8rc O€lfline<J as per pravi~ion ~ (]! 1M Act ~ riej L';es.e r~18S_ tfle ~"mc may he ~·lJl to a",r--jon. if requirsd ir a=rcj.,rlC6 'II:th lh,;,· pror.i;!lturB 'aid (k""" .n ruip. 70:
CHAPTEOR.-V .
~fT1.JRNS AND PAYMENT Of TAX £~cticn 51 '.
36:, R"'11J rns.--{ 1) ~\'ery taXdblQ p·e",rm slli!ll. file qua1t::'I, sei'-asse5~"Ll rOtu rp Sa ~tio",' ~f> n F(:rlll VAT·15 ·",itr-ir '" p",nod 01 thirt, daYB·fmm me CR1" ur e~pir~ uf c:)~h OuJ't:)' ,~oo ~7:
:)lon;).....,lIl the pmaf of the paynon·t tn&~.. i ·11" the (lpproprimF.> GO'le'nmen l ~:c..~'i IJ~ "lid me T;,X Dcdu·':ti(]l1~ at SoLiree (horl;in"n"r rt,1"erreO tc <lS th.. ,.DS) (:F. rtiflt.alcs. if a,.," :
~ro~ided th<!lt 'oI'he.... " porson I)"t, lu 111akfl the p<l~m8rit of tll~ lhr" Jgh cr~ cl1eq~e 0,. ban k drart. he 5hCJI~ c:'lclose !he cr:r;Jssed che·qllf' Dr t(le hAn K draft, ;,,_ 1t<;J c€.s€ ",,,,y b~, drHIr;n on (l 1'>C"1 SChed u,..il ElJl1k in tBIIOJr of lh" dcsignatsd ~ffir.p.riE,ci"'" ~.
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636 om_ ADlv!~ (iA7., (EXTRA,)_ .\1AY 2fi, ',~006 (.lYS r .5, 1928 SAKA) ------~---------~---_._----'------,---- and T!IX2thm OfflterlAss=inQ IIltIhQrit)o·, alDngwlth foe retwn, which shall be tiJOd wiltlln <l p."iod (If !went_, U8Y5 frorn the da!P. of th" explly "f the qlJl!Itet:
Provldw t<lrtnor ttmt a IJ'\llSon. .".l1os~ ar,n uar [lrtl~$ lUmover "xr-eelJS '\lP~ one CW'" in WI" pre'lious Vei1r. !>hFlIl dffterminc hi3 tax 'lability fu, fiNely month "no sh~!1 . pay ta.. hy 1I1B 20th J.,y of thG mQr.th, ~ pfllJ fhrolJgn t~e CIOSs"rj chosq<le or dr,~ft .,nr; by me 3Clh dOly of the nmnth, If p"ic' tllI'ou~h 111fl treasury ~efpL 'm:l shall su!Jmit 100 "~me tCl ltle de>igll81eo officer. :llurl[f....llIdhe ir.fClrm:;rtior. in Fcmr. VAT-1S; and >"'l)'nl(:I,t I'o~ ~~ lH~t rnon!tl of ear.h qU<l1"r sh;;J11 r.e made or. lh" 23:h Clr ltle :lUth d<:ly vf too dose of fJuart'3(, "S thB "ase mr.y~, aloflgwll~. the QU'lrnor1y reilJrn, Tt1<J return in foomi VAl-1G, e:h<l~ he <lOGOmpa. ,,"d by photQCllpiE?S Clf the treMury reC(:jp\:; el'1dE?~cit>G Ine payment of i_l( to( the PfC"Ilou~ M'C. montt~s tllso :
Provided further lh,,~ ;)I ~nlon lTIakif1) sales in the CQurse nf ;nler-StJ.te lraJ(j( r>r export ollt oll",li1' may, by [Thl~.iD'J an Clpplicat'czl to th., designa~~ offJeer, ~l to f..Jo ~elf· aS5es:;ed rnturn or. monttl'~ ~asjs in Fo,'Y1l VAT·1:: lIi,thir a period of tWi!nly o..::ys. if ca~rnE?nt of tal< is mad.. by a cn:>SSed eheouE l}f Lirall 2r.(j within s' pBrPod ofloirty dl'VS_ I r payment I~' made LIlfUollgh a tre:lSLJry rewpt. .
{2) ·E\'Cf)· "'Qisto"'d p<J'.on, shall fill:: qUilrterJy ...Jf-a~~"ssed r"tum in ,,,rm VAT-17 \vilhi1 a pP.rioc' of lhirty dB'}'ll from the date of Cl<piry of ~<,;h qUdrtef <Jlongwith Ih'" woof of payrrrl:lnt mOld" into th" "1'~;rop(lal" Go'mnment Treasury and lflc TDS r.er1fficnte:s, If iWly ; .
PravicJed ttlil LII .oe=. wt"v.. opts In make ~vmcn I rrl mx throogh me (;:l).5S00 ct'teqiJe or bar.k ·dr.;llfl, he .hall 9neiosEl Itle Cto~l:'eo CJlP.rj ve Of ~ bank. dr:.'l, <IS the C.3&e mny. bfJ, drl'lWI'I 0" a Io<'-al Schoolllec! 8<lnk in t"lIOOr cr (he <.lesignafecl omcerf Excise 6nd Ta><a!ion Offlcerl~ess!~ Aulhorlty, aPongwittl the rcluno. which sh..l, be' IiJOO wMin " period ill twenty days from tho! d.:llc d Etle expiry of thfl {jIJarter.
(3) In thB case or a la.><ebte p,,1WIl Q( n regiSlered pW_DO, lIa\'iilg more It...n O~ place of buo;.iness tn the Uni.on Ter~tory_ Ghandlg,,"fl, retuml; $1l~U t:>e $ul:Jml:tArJ by the wntmrtz!od perllLln of prj,,<,;irai prace 01 blJsjnc:ll; in the Union T'milo,)', Cllandig(lrh anod ~hall include 11113 b:llal 'lair Ie of gocds ~orq Qr pIJ!r.h5S0d or trat\.'.ierTccl 11~ all addilionc I 'PJaoes or bo13inc<s. of such taxabkl pe(SI.>n or registered pAr3Qn. ,," the ca~c ml'l)' l>u.
(4) In lhE? evenL Dr C<lI1ce~tion of regi","tr<ltion, Eh!7 taXClble pflTh<lf1 or ,"l'gis!ored pflr3lJi1, a~ the e"se may bi:<, sh..11 fii0 .. final tP.lum in Form VAT-1S or Form VAT·H. as th.. case rna~' be. within .. period 01 ll1irty days of zuGl1 closure Rlongwilh 3 StaremsM of . ?l<lck exlsl!Ilg Cln me dare o'f Glosul'l!.
(5) A return in Form No. VAT-15 or VAT-H_ as lt1p. caSE? may be, shilll be in duplicalG_ Tile origin~1ecpy, sh~1P 00 M ..inoo by tile c'osip.~todortiGer C1nd tho duplicate cuP7' shall be rot"med'Lo tt'I6 p~rilon oRer'ackn[)1liledglfl9 !he s.ame by sinnjng "nd arfixing the oll"'i:>1 st~m p and. !he rflCE!i~t nU·rllbCr.
S"~~ion .2~. 37, Mode of payment ~Ild pl'<)r;:~Qure lhfi!1'{)3fl"r.-('.) . Any amount payabl" by a oersor, kl ro~pect of flU, inleres!. p"n.:llty. r€gfst~tiO'; fee or Any lltner liability, sI1,,1I bu paid into the IlIJProprll'lre G"YemfnF>nt t!'O>l~ury.
. (2) All payll'l'ln1s m'lde un,I",- thEl I'd or these 11..UElS, sh~J1 he nl",de in Chllr.l~ n Forni VAT-2, which l:ll)ell 11", (lY8I1able,. free of L~lst <It tile Disll1cl !::xc!S<'l CI:ld ·,a><..,Jon OffIrR.S,
(3) Ch"U"rl fn Form V.I\T-2. $lta!1 be np\P.{i in quadl\lpliC<J~, Patl 'A' of Lhe C/1<:lIl,m stlllll 00 retllinoo by the Tre3Sury_ P<lrl 'S" Df LIl" cl1<l!Ioi'l ~hali lJ" sent by TtW5Ury Onicer to the coneen "'d nisitid E:'xcrs" alxl TR><..1110<: Oft;ce. t>i;lrU 'C' and '0' of lhe eha 113rr shaN .
be omurnAd tCl 1119 dep:l6itQr,. duly ~n€ld, in token of proOf of p.,>'ffieIll -- ,I f CHD. ADM"! GA7. (F\.lR,!>".), MAY 26, )J)V6 (JYST 5, 1928 SAKA) 637 _._~._~------ (4} Whel'\> ltNl "mOll'lt [1(lyabre by <l person is paid into <J branch of !hE> SL~ta 6a nk c(Prill", I", Of any bran<;h of Fl S<:; hed ~ If'<! B'nk, (l Litho rized to tr<l ns~ cl the GCNE:rllment Ousir~!;l;, ~o; appnl'JF.d by 1tle Rese"'" ~MlI of Indl.1·, ttie Manager the"';"', sh,,11 ralUrn I<l thE! 9E1r'sun, duJy ~i[Jned) in token of proof of payment, pam; 'C <JntJ 'LJ' rJr lhH cliClII"n fOAn ,mel lonwid rll;lrts:'A· '! fId '6' (If Ihe chall<U1 form. alorlQlIo1lti ~ dEJtai/Qd li.sr of (1..pm;[s, to tha TrB<!SI'f)' Off;cer :)f the District, ill \\'hich Ihe.br,;)ncn is ..:ltu,;}!8(J. On !he fi;ot d~~' (>1' ~h" lal;o..... inll month,
(5) Ttle- TreB~ury DffiC<!lr of tile District, ~haJI mlain part A' 01 !he <:halF«ll f(lrm and fo~rd part 'B' tf)eroof to tha OOfIcGmQd OiS!N(;t" EJ(ci~ "nd TIll'Rtio" Qffioo,
(6) There sr.all.b9 I'I'\;Jlntclirte<::! in too fxGiW and Tllxalion Qllie" {:If eooh Ojs:rict, a Oil111' ColloctloJl KogII;1l>r 11'1 "'",m VAT-54, wherein flRrtiCOJI(lrs of e'lf?'.ry otl."II~n reoei-ed In proof of p3yment ofta<. Ot penully Or any on...r i'lrTilN,lnt drre .',lllder tile Act, ",hall !:Ie fl3cord€:d:
38, Doollctlons· of InteroState o;ales analnt..r-Swt", pl.lrctla:;",,",,- A person, S9c,lion 84.
wl)() wishes to lleduct [rum· his tumOVer !he "m"..,nt in JP.RPe<'[ of !lales or DlJrch!l5e~, mad~ oLJtside too Union ;erriwry of Ch.."di!jilrf1 Dr in lhe COUr66 o~ jn~(·State trad" or oomroorce or export ool of the terrilcry of Indin ..hilfl l'f}jlf!nrj lists ill Form VAT-18 and FOlm VAT-19 alorIgWith."'lL>m in r:unm·VAT~1!i.