Kerala Govt. issues
instructions to streamline the scrutiny and VAT assessment of Presumptive Tax
dealers, so that all pending assessments are completed in time bound manner to
ensure that legitimate tax is remitted to Govt. exchequer; Directs completion
of assessment of various years from 2011 to 2016 in time series after
completing each year separately, while laying down an action plan in this
regard; States, no undue adjournments shall be given for submission of returns
or other relevant records as the dealer has already taken years, whereas “More
than two adjournments to be given only with the permission of the Deputy
Commissioner based on genuine reasons”; Since assessments are mandatory before
applying for amnesty scheme announced by Govt. for Presumptive Tax dealers, the
Scrutiny Module may be used efficiently; Along with pre-assessment notice,
print of amnesty calculation also may be given to encourage dealers to opt for
amnesty immediately in view of June 30, 2018 deadline : Kerala Govt. Circular
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