MVAT ActMeghalaya2003
Meghalaya Value Added Tax Act, 2003
Some chapters of this Act are incomplete in our copy — a few sections did not come through from the source. For a section missing here, read the Government text (India Code or the State Gazette).
Act No. 2 of 2003
- Sections
- 103
- Chapters
- 12
Contents
0Preliminary§ 1–22 sections
IIIncidence and Levy of Tax§ 7–2014 sections
- 7Levy of tax on containers and packing materials
- 8Exemption
- 9Output Tax
- 10Input tax
- 11Input tax credit
- 12Reverse tax credit
- 13Net tax credit
- 14Input tax credit exceeding tax liability
- 15Adjustment of input tax credit
- 16Burden of proof
- 17Levy of presumptive tax on registered retailers
- 18Net tax payable by the dealer
- 19Section 19
- 20Section 20
IIILiability in Special Cases§ 21–244 sections
IVTaxing Appellate and Revisional Authorities and Enforcement Branch§ 25–306 sections
VRegistration of Dealer and Demand of Security Etc.§ 31–344 sections
VIReturn and Payment of Tax, Assessment Etc.§ 35–5420 sections
- 35Periodical return and payment of tax and interest
- 36Return defaults
- 37Collection of tax only by registered dealers
- 38Rounding off of the amount of tax or penalty
- 39Security of Return
- 40Interest payable by dealer
- 41Interest
- 42Power to with hold refund in certain cases
- 43Exemption of certain sales and purchase
- 44Composition of tax
- 45Assessment
- 46Assessment of tax payable by dealer other than registered dealers
- 47Assessment of dealer who fails to get himself registered
- 48Payment of tax and penalty
- 49Refund
- 50Provisional refund
- 51Rectification of assessment
- 52Tax Audit
- 53Self assessment
- 54Self assessment
VIIAppeal Revision and Review§ 65–7410 sections
- 65Appeal against assessment
- 66Suo moto revision and revision by Commissioner upon application
- 67Review of order
- 68Appeal to the High Court
- 69Appeal to the Appellate Tribunal
- 70Revision to High Court
- 71Hearing of revision and Review by the High Court
- 72Burden of proof
- 73Persons appointed under section 25 and members of Appellate Tribunal to be public servants
- 74Identity of Government Servants
VIIIMeasures to Regulate Transport of Goods§ 75–839 sections
- 75Restriction on movement of goods
- 76Erection of check post
- 77Transit of goods by road through the State and issue of transit pass
- 78Automation
- 79Power to collect statistics
- 80Registration of transporters
- 81Maintenance of accounts by transporter, carrier or transporting agent
- 82Inspection, search and seizure of records or documents
- 83Surveys
IXAccounts, Inspection, search and seizure and power to call for information§ 84–907 sections
XOffences and Penalties§ 91–977 sections
XIMiscellaneous§ 98–11518 sections
- 98Power of taking evidence on oath, etc
- 99Returns etc. To be confidential
- 100Disclosure of information required under Section 79 and failure to furnish information or return under that section
- 101Section 101
- 102Statement to be furnished by dealer, transporter, owner or lesses of warehouse, etc
- 103Information to be furnished by dealers regarding changes of business
- 104Statement, accounts or declarations to be furnished by dealers
- 105Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sales
- 106Special provisions relating to deduction of tax at source
- 107Application of the Meghalaya Land Revenue Regulation Act for Recovery of tax recoverable as arrear of land revenue
- 108Bar to proceeding in Civil courts
- 109Power of State Government to prescribed rates of fees
- 110Application of Section 4 and 12 if Limitation Act
- 111Appearance before any authority in proceedings
- 112Power of State Government to amend schedules
- 113Power of State Government to make rules
- 114Power of State Government to remove difficulties
- 115Clearance certificate
XIITransition, repeal and savings§ 116–1172 sections