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Validity of this Certificate of Honour will remain in force for the next one year. You have to take Registration or Enlistment within 15 (Fifteen) days of arising the necessity of Registration or Enlistment. Registration or Enlistment shall take effect from the 1st date of the following month. Moreover, the annual turnover of your business shall determine applicability of VAT in the business.
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Bank accounts may be made inoperative in case of violation of any provision of the law or for the purpose of audit under Section 91 of the law or in order to realize arrear taxes under Section 95 of the law. He will be entitled to exercise any power and perform any activities assigned on him by the Board. In relation to other cases, this type of money shall be carried forward and may be deducted over the following six periods remaining excess money shall be refunded. The amount of advance tax paid by any person shall be adjusted decreasingly against turnover tax. The Enlisted Person shall maintain accounts of all purchases and sales concerned with his supply, in Form VAT-6.1 and Form VAT-6.2. He will issue, in Form VAT-6.9, Turnover Tax Invoice, against each supply.
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