Sales Tax Instructions

Sales Tax Instructions, 2009
(iii) Such claims would be received in newly developed module, a distinct
claim number shall be allotted to such claims by the system which will
be different from that of regular claims. Refund claim receiving officer
would enter RPO number and date in respect of the first instalment of the
claim and the system would generate a receipt which would become part
of refund claim file.
(iv) While receiving the claim, receiving officer would ensure tht number of
supporting documents in the hard copy are equal to the number of
documents shown in the soft copy of the claim.
(v) The system would automatically mark the claim to any processing
officer, this could be done by the Collectorate‘s DBA.
(vi) It is advised that DBA may send such claims for verification to STARR.
Alternatively the proessing officer himself can send the claim for
verification as in case of other regular claims.
(vii) After verification from STARR, processing officer would print ―Analysis
sheet‖ which would show results of checks applied by STARR other than
the checks applied on the basis of return of gthe claimant in the
Collectorate‘s software.
(viii) The processing officer would take decision on STARR objections, if any.
He would either over rule them or defer them. Provision of rejecting any
document would not be available there. He would defer the input tax of
those documents for which he feels that input shown should not have
been allowed when the claim was originally processed.
(ix) The processing officer would again print the ―Analysis sheet‖ which
would also show the total amount of input tax deferred by the processing
officer due to objection from STARR, if any. The Analysis sheet would
become part of the refund claim file.
(x) The processing officer would then enter manually in the Claim
Processing Screen the value appearing calculated in the hardcopy of
refund claim file, like total input tax, output tax, amount of first
instalment, balance amount etc. Processing officer shall enter exactly the
same values as would be appearing on the file.
(xi) The Processing officer would mark the claim to Senior
auditor/Superintendents.
(xii) The Senior Auditor/Superintendents would mark the claim to the
Incharge.
(xiii) The Incharge would mark the claim to treasury officer. A dummy RPO
would be generated by the system on which number and date would be
entered manually of the actual RPO issued previously for this amount of
refund. Incharge would then send this unsigned copy of dummy RPO to
treasury officer who would feed in the computer the number and date of
cheque previously issued while sanctioning the first instalment in the
claim and issue a dummy cheque in the computer system without making
any printing