GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

R.75 Inspection of records and fee payable there for u.p. vat rules

R.75 Inspection of records and fee payable there for-

(1) An Assistant Commissioner, before whom any proceeding against a dealer or other person under the Act or these Rules is pending, may, in his discretion, allow such dealer to inspect the whole or any part of the record of such proceeding. If an application to this effect is made by 2.30 p.m. on any working day. The application shall bear a court fee stamp of twenty rupees. If the application is allowed, an inspection fee at the rate of ten rupees for each hour or part of an hour shall be charged:

Provided that inspection in the same manner and on payment of the same charges, may also be allowed of the record of any proceedings before the Assistant Commissioner, which have been closed.

(2) The dealer shall inspect record in the presence of such official and between such hours as may be appointed for such purpose by the Assistant Commissioner. He shall not be allowed to remove the record or any part thereof from the place of inspection, or to make any mark on the record, or in any manner mutilate it. He shall also not be allowed to take a copy of any part of the record beyond taking down brief notes for reference.

(3) Any dealer desiring to ascertain an particular of a record, which he can legitimately inspect shall, on presentation to the Assistant Commissioner of an application containing a full description of the record so far as is known to him, be entitled, if the appellant is sanctioned, to have a search made and to have the information, if obtainable, given to him in writing, signed by the record keeper, within ten days from the date of the application. All applications, whether sanctioned or refused, shall at once be entered in a register and the serial numbers of the register given on them by the record keeper. A fee of twenty rupee on each application shall be leviable by means of a court fee stamps as soon as the order sanctioning the application is passed and the record keeper shall affix the stamp in relevant column of the register and note on the application that he has done so. He shall also cancel the stamp by punching it at its head, and also by writing or rubber stamping the word “Cancelled’ on it:

Provided that that no such fee shall be leviable in those cases where the applicant has given full and correct particulars in his application moved under sub-rule (1).

(4) The provisions of rule (1) to rule (3) shall mutatis mutandis apply to the State Representative, President and members of the Tribunal, the Additional Commissioner (Appeals) and the Joint Commissioner (Appeals),

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .