Sales Tax Instructions

Sales Tax Instructions, 2009
It is pertinent to mention here that processing uptil this stage
would be dummy and is required to be done just to bring the
claim upto the stage where actual processing of the partial claim
would start.
(xiv)
(xv)
The processing officer would then start actual processing of the balance
partial amount of refund and open the window for processing ―Balance
Amount‖. He would be having the detail of all earlier processing
including the total sum of the input tax deferred by him due to STARR
objections. The processing officer, at this stage, after satisfying himself,
shall take appropriate decision. If he decides to recover the amount
which has been found recoverable due to the results of STARR, he can
recover the same by entering the recoverable amount in the tables for
recovery and sanction the balance amount, if any. If he wants to make
further verification regarding the above said input tax, he would sanction
the remaining amount, after holding the amount under objection as
deferred. The processing of the claim would be routed through Senior
Auditor and Incharge as usual and would reach to the treasury officer for
issuance of cheque.
The treasury officer shall ensure that he, after receipt of signed copy of
RPO, issues cheque for the amount of partial/balance claim which has
been sanctioned.
REFUND TO TRACTOR MANUFACTURERS
7. Refund involved in respect of tractor manufacturers will also be
processed through STARR for which the claimants will provide soft copy of their
invoices alongwith hard copy in the RCPS. Arrangements have been made in the STARR
to maintain separate data of this type of refund.
REFUND CLAIMS UNDER SECTION 66 OF THE SALES TAX ACT, 1990
8. Claims filed under Section 66 of the Sales Tax Act predominantly
pertain to out of tax period invoices. It has also been directed by the Member (Sales Tax)
that all the pending and fresh claims filed under Section 66 of the Sales Tax Act, 1990
concerning tax invoices, bills of entry and shipping bills would also be processed through
STARR system. The claimants would prepare softcopy and file refund claim on the same
RCPS being used for claims to be filed under Sec 10 of the Sales Tax Act, 1990. If any
refund claim to be filed under section 66 of the Act, pertains to the supportive documents
relating to more than one tax period, the claimant would prepare month-wise claim in
RCPS and data of different tax periods would be checked at the refund claim receipt
stage as is already being done in case of claim filed under section 10 of the Sales Tax
Act, 1990 for more than one tax periods. Refund claims arising on account of any order
of a court / judicial forum etc. involving no verification of invoices will, however, be
processed manually but refund therefore will have to be maintained for monitoring
purposes.