Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1(16)GST/COMP/98 DATED 2 ND AUGUST, 1999
SUBJECT:-
SANCTIONING OF ADMISSIBLE REFUNDS
Enclosed please find a statement showing Collectorate-wise refund pendency
status as on 30.06.1999 (Annex-I). The pendency figures are simply alarming. Time and
against, Board has advised you to sanction the due, bona-fide, genuine and admissible
refund claims on merits. As regards the claims pending for want for verification of tax
invoice and tax payments, the Board had advised that all Collectorates, specially
Hyderabad, Multan, Faisalabad, Lahore and Gujranwala, should constitute Special
Verification Teams, totally dedicated to this task, to ensure factual verification on merits
within a week‘s time from the date a reference is received in this regard.
2. Board expects that while signing these statements to be sent to CBR, the
respective Collector should take an account of the efficiency and effectiveness in his
Collectorate in this regard. Refund claims pending for more than 90 days should cause
ALARM and Collector should personally satisfy that the reasons for pendency are
genuine and un-avoidable. Board feels that such claims, pending for more than 90 days
due to claimants ‗fault‘ should be rejected after due process of law. Board also feels that
Collectors should write to his counterpart (where verifications are pending) giving
specific details of pendency. If verification report is not received within 30 days of the
reference, let a report reach C. B. R.
3. I once again request Collectors of Hyderabad, Multan, Faisalabad,
Lahore and Gujranwala to constitute Invoice Verification Teams TODAY and dispose off
all pendency of verification work on merits within 10 days of the receipt of this letter.
4. I reiterate that all pending genuine, bonefide, due and admissible refund
claims be sanctioned within 7 days in GOLD category, within 15 days in SILVER
category and within 30 days in case of others, refunds should be withheld only in
unavoidable cases e.g. of tax frauds or on-going investigations with specific permission
of the Collector.
********
Coll
ector
ate
Hyd
erab
ad
Raw
alpin
di
Faisl
abad
Amount of refund export
pending as on 30.06.99
For 30
days or
less
More
than 30
days
but less
than 90
days
For
more
than 90
days
Amount of refund (other than
export) as on 30-06-99
Total
amou
nt
For
30
days
or
less
5.379 0.000 0.000 5.379 0.00
0
2.420 0.000 38.671 41.09
1
17.008 3.786 3.195 23.98
9
0.00
0
0.00
0
More
than
30
days
but
less
than
90
days
7.63
6
4.67
0
0.00
0
For
more
than
90
days
10.83
8
10.88
0
Total amount of refunds
pending as on 30.06.99
Tot
al
am
oun
t
18.
474
15.
550
0.000 0.0
00
For
30
days
or
less
5.37
9
2.42
0
17.0
08
More
than
30
days
but
less
than
90
days
7.63
6
4.67
0
3.78
6
For
more
than
90
days
10.83
8
49.55
1
Tot
al
amo
unt
23.8
53
56.6
41
3.195 23.9
89