Sales Tax Instructions

Sales Tax Instructions, 2009
basis of STARR results; he may defer payment of such input tax for further verification
of objection related document / information and the rest of the input tax may be refunded
if otherwise admissible under the law. The nature of objection must be entered in the
computer screen so that the claimant could easily view and understand it on Internet for
doing the needful. Decision regarding rejection of deferred input tax be taken carefully
after due information to claimant about objections and after completion of all formalities
required under the law because once any input tax is rejected in STARR, the same cannot
be allowed again in this system. It is, therefore, advised that in case of results like ―Does
not Exist‖ and ―Non-Filer‖, extra care may be taken by the processing officer for making
any negative decision keeping in view the possibility of wrong data entry. Processing
officer may over rule any objection raised by STARR on their own satisfaction e.g. in
case of results like ―Non-filer‖ the processing officer can over rule the objection after
satisfying himself to the effect that Sales Tax return of the concerned registered person
has been filed in time. But basis of this over-ruling must be entered in the relevant space
of computer screen. Like wise, the processing officer can also raise any objection on the
genuineness of any supporting document even when the information contained therein
has been verified from STARR e.g. apparent indication of a fake invoice that may come
to his notice on visual examination of the source. This means that the responsibility of
processing officers to examine the document and satisfy himself about their genuineness
is not being compromised by the STARR system.
BLOCKING OF CLAIM FOR WANT OF DOCUMENT ETC.
Processing officer may block a refund claim for want of a document from the claimant.
He has to give reason through the system before blocking the claim for want of
documents required.
DISPOSAL OF WHOLLY / PARTIALLY PENDING CLAIMS
6. Wholly or partially export related pending claims concerning section 10
of the Sales Tax Act, 1990 filed before the implementation of STARR system are to be
processed through STARR as per direction of CBR. Wholly pending claims are already
being handled as per existing system and the Collectorates are again advised to break
queue for the claims, for priority processing thereof. However, for handling partially
pending claims a refund claim processing module has been implemented in the
Collectorates. All files concerning partially pending refund claims need to be sorted out,
may therefore, be sorted out and readied for processing. The Collectorates would process
such claims in the following manner:-
(i)
(ii)
Soft copies of all such partially pending claims would be prepared in
RCPS and would be processed in the new processing module, which is
identical to the previous one with some essential modifications.
One extra user in the computer system would be created for each person
involved in refund processing, right from the receipt of claim stage to the
dispatch of cheque stage, for handling such old claims.