Sales Tax Instructions

Sales Tax Instructions, 2009
5.8 The Collectors were asked in the Conference to strictly follow the management
checks as per the ―Audit Hand Book‖. The supervisory officers in the
Collectorates will be tasked to accompany the auditors in specific cases and to
random-check the performance of auditors in a certain percentage of other
cases. Arrangement for strengthening of follow up action on the ―findings‖ of
audit visits will be made through ―Audit Management Cells‖ in the
Collectorates. Weekly computerized progress reports will be generated to
monitor the level of audit activity.
6. RECOVERY OF ARREARS
6.3 Broad outlines and modalities were discussed and agreed in the conference.
Authentic list of arrears (as on 31.12.2000) will be tabulated for monitoring as
per following schedule:-
Dead Line
(i) Top 10 arrear cases in each Immediate
Collectorate (total 100 cases)
(iv)
Case-wise details of arrears
above Rs.1 million principal liability 20.02.2001
(v) Similar details for all cases
above Rs.100, 000 principal liability 28.02.2001
6.4 It was decided that a list of top 100 sales tax ―defaulters‖ will be compiled
creating a reporting system on monthly basis. Recovery progress will be
monitored regularly and updated position at the end of each-month.
7. SHORT-FILERS/NON-FILERS
7.6 Through analysis of shot-filer/non-filers was done in Collectors conference on
11.02.2001. It was decided to ―segregate‖ non-filers who have not filed any
return for July-December 2001, tax period (i.e.6 tax periods). These taxpayers
will not be treated as non-filers in future but as separate ―enforcement‖
category. They will be considered for de-registration on settlement of any
outstanding liability or be compelled to comply where they are found to be in
business. Embargo will be placed on the transaction of these segregated
registration numbers in customs and other tax departments.
7.7 An exercise to be undertaken by Collectors to identify multiplicities / duplicities
of registrations.
7.8 The non-filers not covered under 7.1 and 7.2 above will be systematically
pursued in usual manner.
7.9 Computer identification of non-filers will be reintroduced. Monthly reports will
be sent by Collectors to CBR about non-filers showing actions taken and results
achieved etc.
7.10 Collectorate wise quantified targets will be allocated in order to ensure
accelerated reduction of non-filings.