(1) The rate of Cess to be paid by the cement factories/ producers for the finished produce is rupees twenty per metric tonne.
(2) The cess has to be paid or collected by the proprietor or the agent or the officials of the factories at the time of lifting of the products for sales or transfer at the rate as prescribed under the Act and these Rules.
(3) The person who pays or collects the cess has to issue the cash memos in duplicate to the person lifting the goods as a proof of levying of cess and will have to produce the same to the taxation officials on checking and will retain the counter foils of the Receipt books or cash memos for verification of accounts by the appropriate Authorities.
(4) The counter foils and the books of accounts have to be retained by the officials of the factories/producers for a period of not less than 8 (eight) years.
(5) The quarterly Statement of sale/transfer of goods shall be submitted by the producers in Form I within twenty one days from the closure of quarter of the year before the 2 | T H E M E G H A L A Y A C E M E N T C E S S R U L E S , 2 0 1 1 appropriate authority of the area of the producer or before the assessing authority where the producer is registered under the Meghalaya Value Added Tax Act and Central Sales Tax Act 1956 and shall be accompanied by the Treasury Challan in form 4 of the Meghalaya Value Added Tax Act, 2003 as a proof of payment.
(6) The producer/official of the factories liable to pay cess shall pay within twenty one days from the end of every month of the year.