Administration Manual - B.E.S.T. Undertaking.

As directed by ChAAII/OA(JE), submitting the work carried out by Sales Tax
Supervisor in Accounts Department is as under :
167
1) Verification of auction catalogue i.e. whether the taxes and schedule entry
are applied properly, if not same is to be informed and get it corrected. It
involves visiting to Sales Tax Consultant frequently.
2) Preparation of monthly Sales Turnover Statement i.e. Summary of
scrap goods sold in every auction. Consolidated Sales Turnover Statement,
Turnover and Surcharge Statement after receiving the same from various
departments of the Undertaking (Monthly and Annual Statements)
3) Checking, Calculation of the monthly STO's, Turnover tax and Surcharge
of Monthly Statements which were received from various departments and
preparing their statements monthly as well as annually.
4) Verification of purchase tax statement received from Stores Department.
5) Preparation of form M-18B, Form-3B and Sales tax payment bill and get
the same audited to make the payment of Sales Tax to Sales Tax authority every
month.
6) Preparation of Sales Tax Challan Form No.M-18 in duplicate for making the
payment to Sales Tax
7) Checking of Sales Tax Reconciliation Statement of scrap yard. Attending
the excess/short quantity, amount and G.S Memo No. on the monthly auction
statement which were received every month and also confirm with the previous
quantity of rate to reconcile the statement of scrapping of goods sold in auction
with reconciliation statement every month.
8) Passing the J.E. to liquidate the amount of advance payment made to
Sales Tax Authority through Code 700/733 after verification/ reconciliation.
9) To control the Subsidiary Account 212, 214, 15 reconciliation thereof.
10) Attending the querries from Sales Tax Dept.
11) Outdoor visit to Sales Tax Authority i.e. Asst. Comm. of Sales Tax,
Dy.Comm inconnection with the Assessment, appeal hearing cases.
12) Frequent visit to Sales Tax Consultant Office for taking advise for
consulting various tax matters of the Undertaking. Specially relating to scrap yard
and submitting necessary information as and when required by our consultant.
13) Preparation of quarterly payment bill, Consultation charges for
hearing before, tribunal authorities by our Sales Tax Consultant.
14) Collecting the various types of information and sales register about the
scrap material from various departments for filing an appeal before sales tax
authorities.