Sales Tax Instructions

6. Survey
Questionnai
res
Sales Tax Instructions, 2009
Interpretation of the questions included in the questionnaires.
Distribution and collection of questionnaires.
Filling of the questioners.
Enlistment of the information not filled in by a person.
Handling of filled-in questionnaires in the Camp Office.
Computer feeding of data from filled-in questionnaires.
Processing of data collected through survey.
Generation of computer statements and their departmental
use.
7. Determinati
on of
Turnover
Definition of turnover.
Criteria for the determination of turnover.
Interpretation of each criterion.
Dispute resolution.
Agreement or disagreement on turnover determined.
8. Stock Taking
& Inventory
Management
9. Assessment
of tax
Liabilities
under Sales
Tax Laws
Categorization of stocks.
Classification of goods.
Valuation of stocks.
Stock verification in godowns.
Relationship between turnover and stocks.
Principles of inventory management.
Inflow and outflow of inventory.
Dispute resolution regarding stock verification / stock
valuation.
Sales Tax structure.
Input-Output tax.
Input tax credit.
Carry forward / refunds.
Filing of monthly and quarterly returns.
Deposit of Sales Tax.