Sales Tax Instructions

Sales Tax Instructions, 2009
(9) Detection of duplicate sale invoice.
(10) Detection of duplicate of bill of entry.
(11) Detection of duplicate shipping bills.
(12) Detection of such claimant who has filed more than monthly sales tax returns in
the tax period. (Other than returns filed for deposit of arrears)
(13) Detection of the claimant who is deregistered.
(14) Detection of the shipping bill, which does not exist in the customs data.
(15) Detection of the bill of entry, which does not exist in the custom data.
(16) Detection of the supplier of the purchase invoice who is unregistered.
(17) Detection of the supplier of the purchase invoice who has, so far, issued invoices
containing input tax in excess of output tax declared by him in the monthly sales
tax return.
(18) Cross matching of amount of sales tax against bill of entry declared in the soft
cop with that of customs data.
(19) Detection of cancelled shipping bill.
(20) Detection of cancelled bill of entry.
(21) Identification of shipping bill relating to the period when customs data was not
captured in customs computer database.
(22) Identification of bill of entry relating to the period when customs data was not
captured in customs computer database.
(23) Detection of the supplier of the purchase invoice who is black-listed / suspicious
duly included in list of Central Board of Revenue.
(24) Detection of the supplier of the purchase invoice who is deregistered.
(25) Detection of the supplier of purchase invoice whose unit is declared to be closed
by the Collectorate‘s computer data.
(26) Detection of the supplier of the purchase invoice who is non-filer till the sales tax
return data was transferred to STARR by the Collectorates.
(27) Detection of the supplier of the purchase invoice who is nil-filer (nil-filer means
that the supplier has not shown any input / output value in the monthly sales tax
return.)
3. STARR has also developed a number of checks other than the above,
which are being applied on refund claims gradually and the processing officers shall be
informed accordingly as soon as they are enabled.
4. The checks applied by STARR provide results, which are useful for the
processing officers. It is a support system provided for processing the claim in an
efficient manner and at the same time saving a lot of time of processing staff. Scrutiny as
required under the Sales Tax refund Rules or under any instructions issued by
CBR/Senior management of the Collectorate can now be carried out adequately.
ACTIONS ON STARR RESULTS
5. It is reiterated that processing officer is required to take the final decision
on the results received from the STARR regarding above noted checks. It is, however,
pointed out that the processing officer may not reject the input tax straightway on the