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THE ASSAM VALUE ADDED TAX RULES, 2005 FORM-64 See Rule 41(9) TRANSIT PASS (To be submitted in triplicate) T.P. Now To, The Superintendent of Taxes, Check post. In accordance with the provisions of

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What is Assam Value Added Tax?

Assam Value Added Tax (VAT) is a tax levied on the sale or purchase of goods within the state of Assam. It is an indirect tax that is charged at different stages of the supply chain, ultimately borne by the end consumer.

Who is required to file Assam Value Added Tax?

Entities engaged in the sale or purchase of goods in Assam are required to file Assam Value Added Tax. This includes manufacturers, wholesalers, retailers, and any other person involved in the supply of goods within the state.

How to fill out Assam Value Added Tax?

Assam Value Added Tax can be filed by submitting the necessary forms and details to the Assam Commercial Tax Department. The forms must include information about the sales or purchases made during the tax period, along with applicable tax rates and exemptions.

What is the purpose of Assam Value Added Tax?

The purpose of Assam Value Added Tax is to generate revenue for the state government and to encourage the growth of industries within Assam. It aims to provide a simple and transparent tax system for the taxation of goods.

What information must be reported on Assam Value Added Tax?

Assam Value Added Tax requires reporting of information such as the value of goods sold or purchased, applicable tax rates, any exemptions claimed, and the tax amount payable or refundable. Additional details may be required depending on the nature of the business and specific tax regulations.

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