Apply for Tax Refund | Finance | Government Of Assam, India
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Government Of Assam Finance

Apply for Tax Refund

Refund under the various Acts and Rules viz. Assam Value Added Tax Act, 2003, Assam Entry Tax Act, 2008, Assam Agricultural Income Tax Act, 1939 and Central Sales Tax Act, 1956 against excess payment of tax in advance by different dealers for a particular Financial Year is admissible to the concerned dealer on application after due assessment by the assessing authority.

Assistant Commissioner of Taxes/Superintendent of Taxes are the competent authority to sanction the refund under section 50 of the AVAT Act, 2003 read with Rule-29(1)(e). However, when the amount to be refunded exceeds Rs. 3 lakhs, Assistant Commissioner of Taxes/Superintendent of Taxes will forward the case to Zonal Deputy Commissioner of Taxes. Zonal Deputy Commissioner of Taxes is empowered to accord approval to the sanctioning of refund up to Rs. 10 lakhs. When the amount exceeds Rs.10 lakhs, the Zonal Deputy Commissioner of Taxes is required to forward the case to C.T., Assam. C.T., Assam is empowered to accord approval to the sanctioning of refund up to Rs. 50 lakhs. And if the refundable amount exceeds Rs. 50 lakhs, Commissioner of Taxes, Assam will forward the case to Govt. for approval. On receipt of the approval from Zonal Deputy Commissioner of Taxes /Commissioner of Taxes, Assam/Government, as the case may be, the concerned Assistant Commissioner of Taxes/Superintendent of Taxes will issue the refund voucher to the dealer.

In case of Assam Agricultural Income Tax Act, the Commissioner of Taxes, Assam is empowered to accord refund sanction to a tune of Rs.10 lakhs.

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