Sales Tax Instructions

Sales Tax Instructions, 2009
ii)
iii)
iv)
None of these notifications is meant for such taxpayers who, merely to
avoid or evade their emerging tax obligations, surrendered their sales tax
registrations or became consistent non-filers or they started afresh under
some other registration number or simply skipped out of the system.
Benefit of these notifications is also not admissible to those taxpayers
who were guilty of tax fraud (not merely departmental allegation of tax
fraud but legally substantiated or sustainable tax fraud);
These notifications are only for alleviation of difficulties of those who
seek redress with clean hands. In each of these notifications, waiver or
exemption covers only the period upto the start of compliance to the
VAT mode and not even for one day thereafter;
Each of the notifications contains certain conditions which need to be
fulfilled by a person before availing the benefit thereof. The Collectors of
Sales Tax are required to issue formal orders for grant of relief under
these notifications. The Collectors may however, nominate any
Additional Collector under their jurisdiction to work on their behalf in
this regard;
v) The Collectorates are required to maintain a register containing the
following information:-
PART – I (PARTICULARS AT COLUMNS 3-10 TO BE FURNISHED BY
APPLICANT)
S.
No
Date of
receipt of
application
Name of the
applicant
Registration
No. and date
Previous
registration/
enrollment
No(s). & date
(s), if any
S.R.O. No(s). & date(s)
under which relief is
being sought
(1) (2) (3) (4) (5) (6)
Period for which relief
is being sought (i.e. up
to the date of conversion
to VAT mode)
S.R.O. No(s). & date(s)
under which the
applicant was working
before conversion to
VAT mode
Amount of
arrears for the
period prior to
conversion to
VAT mode
Whether the
applicant is
regularly filing sales
tax returns and
paying sales tax