Sales Tax Instructions

Sales Tax Instructions, 2009
Finance Secretary.
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SALES TAX GENERAL ORDER NO.9/1998.
C.No. 3(4) STP/95 DATED 12 TH DECEMBER, 1998
SUBJECT:-
ADVISORY COMMITTEES IN THE COLLECTORATES OF
SALES TAX.
For achievement of revenue targets, the Government has laid emphasis on greater
interaction amongst the taxpayers, their representative trade bodies and tax collectors for
better coordinative revenue generating activities and for solution of problems faced by
the taxpayers‘ community as well as the tax collection machinery in this process. For this
purpose, there is a dire need to reactivate and re-invigorate the Advisory Committees
already functioning at Collectorate levels. The composition of these committees also
requires to be reconsidered for the purposes of giving representation to FPCCI, local
Chamber of Commerce & Industry, OICCI, various Trade & Industry Associations/
Groups and certain individual taxpayers (like those paying substantial amount of taxes
honestly and regularly) so as to ensure their enhanced cooperation , participation,
guidance, voluntary compliance and redressal of problems/ inconveniences.
2. All Sales Tax Collectors are , therefore, advised to take following actions
in this regard:-
i. Constitute the Advisory Committees, if already not constituted, (or reconstitute
it in terms of this STGO) within 7 days and report the
composition to the Board;
ii. Hold regular meeting of the Advisory Committee at least on bi-monthly
basis. Minutes of the meetings should invariably be issued within 7 days
of the meeting;
iii. The representation in the Committees should be comprehensive,
covering all important trade bodies and individuals, as aforesaid in
paragraph 1 above;
iv. Where Collectors are not available, Committees should operate at
Additional Collectors level with participation of all concerned, as above;
v. Receipt of revenue and recovery of arrears may also be discussed in the
meetings alongwith the difficulties / problems faced by the Collectorates
/ manufacturers / trading community; and
vi. Performance of the Committee be regularly monitored and evaluated at
collectorate level, as the case may be , under intimation to the Board.
Issues requiring action by CBR should be referred to the Board
separately too, alongwith a copy of the minutes of the meeting.
3. This issues with the approval of the Chairman. Negligence or defaults in
compliance of this STGO should be viewed SERIOUSLY.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]