Sales Tax Instructions

Sales Tax Instructions, 2009
1324 Clarification regarding
filing of summary of state
ment under section 26(5)
of the Sales Tax Act,
1990, vide SRO 525(I)/
2005 dated 06.06.2005.
1325 Clarification in respect of
summary statement vide
SRO 525(I)/2005 dated
06.06.2005.
C. No. 3(17)
STP/2001 dated
11 th August, 2005
C. No. 3(17) STP
/2001 dated 11 th
August, 2005
Summary of invoices to be
filed by all persons except
retailers. Details of supplies
to un-registered person are
not required to be included
in the summary.
Supplies received against
bills of entry and details of
supplies made to un-regis
tered person are not require
ed in summary statement.
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1326 Removal of problem and
confusion regarding sales
tax return form.
1327 Amendment in annexure-
C to the chapter II of
Sales Tax Special
Procedure Rules, 2004.
1328 Clarification regarding
SRO 530(I)/2005 dated
06.06.2005.
1329 Submission of summary
against zero-rated items
vide SRO 621(I)/2005 ---
amendment– clarification
thereof.
1330 Clarification regarding
sales tax zero-rating
under SRO 527(I)/2005
dated 06.06.2005.
[clarified vide C.No.5/8-
STB /2005 dated 20.9.05]
1331 Rejection of input sales
tax on the basis of short
weight endorsement in
shipping bills.
C. No. 3(12) ST-
L&P/04 dated
13 th August, 2005
C. No. 3(12) ST
L&P/2004 dated
13 th August, 2005
C. No.5/23-STB
/2005 dated 15 th
August, 2005
C. No. 3(12) ST
L&P/2004 dated
15 th August, 2005
Sales Tax Ruling
No. 01/2005
C. No. 5/8-STB
/2005 dated 17 th
August, 2005
C.No. 6(35)STC
/2003 dated 18 th
August, 2005
3 rd Schedule items whole
salers and others to file two
separate returns and use
their excess input against
output tax liability in three
succeeding tax periods.
Commercial importers to
pay ST on value addition of
more than 10%.
Commercial importers to
file statement of value add
ition as per Annexure-C am
ended vide SRO 768(I) 04.
Indicative list of the tariff
headings which qualify for
sales tax zero-rating at
import/local supply stage.
Suppliers of zero-rated dyes
& chemicals under SRO
621(I)/2005 are not require
ed to furnish details in the
summary statement.
Clarifications regarding
sales tax zero-rating under
SRO 527(I)/2005. It
supercedes all previous
clarifications concerning
SRO 527(I)/2005.
If weight is less by 5% or
more than the declared
weight, contravention be
framed and if below 5%
refund be given on actual
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