FORMS, USAGE AND DUE DATE OF SUBMISSION UNDER
THE TAMIL NADU TAX ON ENTRY OF GOODS INTO
LOCAL AREAS ACT, 2001
FORM TYPE
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USAGE
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DUE DATE OF SUBMISSION
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FORM I
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Monthly Return of Value of
Scheduled Goods by an
Importer who is a dealer
|
20th of succeeding month
|
FORM II
|
Notice of Provisional Monthly Assessment and
Demand
If the Form I return filed is incomplete or incorrect the Assessing Officer will make provisional assessment and issue Form II and the amount demanded in the Notice to
be paid within
15 days from the date of
receipt of notice by the importer of scheduled goods.
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…
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FORM III
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Return Value of Scheduled
Goods by an Importer other
than a dealer
To be filed by the
importer
not being a dealer at the first Check Post at the time
of entry of
Goods. Tax due thereon has to be paid immediately.
|
…
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FORM VI
|
Assessment Order
On receipt of Form III the Commercial Tax Officer having jurisdiction over the Area will issue Assessment order
|
…
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FORM V
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Notice of Final Assessment and demand
If the Form III return filed is incorrect or incomplete, the authority concerned will issue notice of Final Assessment and Demand and the balance amount to be paid as directed
|
…
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FORM VI
|
Notice of Assessment and
Demand
After the close of
the year, if the Form I returns filed is incomplete or incorrect or if the importer discontinued the business, the Assessing
Officer will make final assessment and issue Form VI and the amount
demanded in the Notice to be paid within 15 days from the date of
receipt of notice by the importer of scheduled
goods
|
…
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FORM VII
|
Notice of Assessment and
Refund
After the close of
the year, the Assessing Authority will pass Final Assessment Order and issue Notice of Assessment and Refund.
The excess amount paid will be adjusted towards arrears if any and Refund Voucher will be issued for the
remaining amount by the Assessing Authority
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FORM VIII
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Notice of Penalty and Demand
Penalty will be levied by the
Assessing Authority under Section 5 of the Act and penalty demanded by the Authority should paid within 30 days from the date of receipt of notice
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FORM IX
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Form of Appeal / Revision
Appeal petition if any should be filed within 30 days of receipt of order by the appellant and Revision petition if any should be filed within a period of four months from the date of order.
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