Sales Tax Instructions

Sales Tax Instructions, 2009
purchases made by
government departments.
1591 Filing of single return
under section 26 of the
Sales Tax Act, 1990
/2007(Pt) dated
13 th July, 2007
Sales Tax Circ
ular No.01 /2007
C. No. 4/2-STB/
2007 dated 14 th
July, 2007
1592 Special Excise Duty. C. No. 4/2-STB/
2007/ 92069-R
dated 25 th July,
2007
1593 Audit of sales tax of
registered persons.
1594 Issues relating to
commercial importers.
[Amended vide STGO
17/2009 dt 19.3.09]
1595 Issues relating to special
excise duty.
1596 Workshop / seminar on e-
filing of sales tax returns
through CBR‘s computeri
zed system (web portal).
1597 Special procedure for
collection of sales tax
from steel sector.
1598 Extension in due date for
filing of sales tax-cum
federal excise return for
the tax period July, 2007.
C. No.1(8)STM/
2006 dated 29 th
July, 2007
Sales Tax Gene
ral Order No.03/
2007, C.No.3(12)
ST-L&P/04 dated
30th July, 2007
Federal Excise
General Order
No. 03/2007,
C. No. 4/2-STB/
2007 dated 30th
July, 2007
C. No. 3(2)ST-
L&P /2007 dated
13 th August, 2007
C. No.3/13-STB
/98 dated 13 th
August, 2007
Sales Tax Circ
ular No. 2 of
2007, C.No.3(4)
ST-L &P/2006 dt
13th Aug., 2007
an amount equal to 1/5 th of
the total sales tax amount
shown in invoice and make
payment of the balance
amount to him.
The supplies/purchases char
ged to 17.5% and 20% may
be clubbed file a single
sales tax return.
On all non-excisable locally
produced goods, special exc
ise duty to be levied on bas
is of wholesale cash price.
DRRA will select cases on
desk audit and field offices
shall provide record. DRRA
will not visit premises or
―stamp‖ records.
2% tax shall be paid on the
same value on which 15%
sales tax is determined. The
unsold stocks of commerc
ial importers on 9.6.07 shall
attract Sales Tax Rules.
Special excise duty is
chargeable on all items &
shall be levied on the retail
price on items chargeable to
FED chargeable to FED on
retail price basis.
Salient features of e-filing
of new Sales Tax-cum-
Federal Excise return on
CBR‘ web portal.
Electricity bills to be
reissued for July, 2007 on
the basis of sales tax @
Rs.4.75 per electricity unit
where ST has not been
reflected. to l steel melters.
Date for filing of sales taxcum-federal
excise return
for the tax period of July,
2007 is extended upto 20 th
August, 2007.
1521
1522
1522
1525
1527
1528
1530
1531