Sales Tax Instructions

Sales Tax Instructions, 2009
(ii)
(iii)
(iv)
No penalty under section 33 is to be imposed on retailers upto 30.06.2002 as
per SRO 396(I)/2001, dated 18 th June, 2001;
In due course, audit parameters to ensure simplified scrutiny of registered or
enrolled traders with inclusion of representatives of traders will be
prescribed. Further instructions from CBR may be awaited upto 30.09.2001;
and
So far the income tax related measures of facilitation are concerned, extracts
from the Finance Minster‘s speech are enclosed at Annex-A. (Sub-paras (4),
(5) & (6) of para 148 of FM‘s Budget Speech)
3. You are aware that with reference to the 13 major cities surveyed in the
first phase, almost 0.65 million survey forms from traders have been retrieved. Many
amongst these have been either subjected to the Third Visit or were voluntarily revised
upwards so far as the annual sales are concerned.
4. In order to make meaningful progress regarding levy of retail stage GST,
you are requested to adhere to the following methodology:-
(i) The survey forms pertaining to the 13 cities should be processed quickly in order
to segregate those traders who must enroll or register as per their own
declarations in the survey forms or on basis of revision during Third Visit or
revision on voluntary basis;
(ii) Letters of invitation to register or enroll in the Proforma placed at Annex-B may
be issued to each such traders allowing 15 days for filing in the application form
for registration or enrollment; and
(iii) In event of non-receipt of application form, a reminder may be issued as per
Proforma at Annex-C stipulating that compulsory registration / enrollment will
be ordered by the Collectorate within 15 days in case of continued lack of
positive response form the traders.
5. It is advised that a team of officials under one Assistant Collector may be
tasked to handle the subject matter on a whole time basis. Under the guidance of the
Collector the team leader should seek participation of the trade leader. Moreover, the
Collectorate should offer to hold workshops to educate the traders in record keeping and
filing of tax returns.
6. Collectorate-wise and city-wise data regarding the retailers registered or
enrolled under this drive should be maintained along with the number of tax returns filed
and the revenue received.
7. The Collectorates are expected to take prompt action as per para 4 above.
Necessary advertisements are being placed in the media by the CBR.
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ANNEX-A