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Any VAT official not below the rank of Assistant Commissioner, being duly authorized by the Commissioner, can undertake search entering commercial concerns and can examine and forfeit the records, files, documents and accounts. Or, if the purpose of forfeiture is served by photocopies of the forfeited records or documents, original records or documents can be returned preserving the photocopies. The forfeited records or documents can be returned after fulfilling the purpose of forfeiting. Each Registered or Enlisted or fit to be registered or fit to be enlisted individual has to submit Return.
(c) Performing any other duty or responsibility and activities assigned by the Board with a view to achieving objectives of this law. The commissioner can determine tax within 5 years and a notice has to be issued within 45 working days after tax determination. Non submission of Return is tantamount to failure or irregularity. Turnover Tax payable by any individual for any Tax Period has to be paid before furnishing Return for the said Tax Period.
Can I obtain voluntary registration even if I operate business under the purview of exempted economic…
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In order to conduct Supply under Supervision, the Commissioner, by order, shall constitute one or more teams comprising one or more officers and staff. Such order by the Commissioner shall specify venue, time and duration of the Supervision. The Supervision Team, before starting with the Supervision, shall inspect the place of supply and submit a preliminary report to the Commissioner in From VAT-13.1.