https://www.taxtmi.com/article/detailed?id=5896 Section 19A creates a Green Card for registered dealers meeting Rule 21A criteria-notably substantial tax remittance, timely returns and statutory forms, and absence of recent penalties-valid for one year and revocable on detection of offences. Green Card holders obtain expedited consignment clearance, priority and rapid issuance of statutory forms and permits, accelerated branch registration, VAT refunds without pre-audit, and exemption from advance tax; applications are filed in Form No.46 with assessing authority verification and Commissioner issuance, while a special Commissionerate cell monitors compliance and grievances. en-us Tue, 04 Nov 2014 06:02:26 +0530 Tue, 04 Nov 2014 06:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5896 Section 19A creates a Green Card for registered dealers meeting Rule 21A criteria-notably substantial tax remittance, timely returns and statutory forms, and absence of recent penalties-valid for one year and revocable on detection of offences. Green Card holders obtain expedited consignment clearance, priority and rapid issuance of statutory forms and permits, accelerated branch registration, VAT refunds without pre-audit, and exemption from advance tax; applications are filed in Form No.46 with assessing authority verification and Commissioner issuance, while a special Commissionerate cell monitors compliance and grievances. Articles Value Added Tax - VAT and CST Tue, 04 Nov 2014 06:02:26 +0530 https://www.taxtmi.com/article/detailed?id=5896