Sales Tax Instructions

Sales Tax Instructions, 2009
desk audit may refer the case to the Collector for routine / detailed audit and the same
should be included in the next months audit schedule.
Desk audit process for each taxpayer (excluding desk audits require further probe) should
not take more than 2 days to finalize.
On start and completion of scrutiny of the documents the Sr. Auditor/ Auditor concerned
shall firm up his views regarding the facts and legal aspects of the case and should point
out discrepancies (if any) in Desk Audit Start and Completion report (Annexure-C) and
submit the same to incharge audit. The incharge audit shall check the facts and the
grounds on which the discrepancies are raised by the auditors against the registered
person and finalize the liability arising against the same under the Sales Tax Act, 1990
and get the audit observation prepared for issuance, as per section 25 of the Sales tax Act,
1990. if the Auditor / Senior Auditor had found no discrepancy, the incharge audit shall
satisfy himself to the legality and priority of the scrutiny by rechecking the documents pr
cross questioning as deemed appropriate.
Computer Form1A and Form-4 is required to be filled for desk audits as per following
instructions:-
The concerned Auditor MUST fill in Form 1-A (Annexure-D) and submit the same to
Incharge (Desk Audit) within a WEEK of the issuance of audit commencement letter to
the registered person. The concerned A.C./D.C. (Audit) within a week of the receipt of
Form 1A the Auditor send it to Computer Incharge for feeding.
Computer Incharge will accept the hard copy of Form-IA for feeding into computer when
it is completed and duly approved / signed by the concerned AC/DC (Audit) will got if
feeded through his KPO.
NOTE: No Auditor will feed the Fomr-1A in the computer
The hard copy shall be returned after feeding, duly signed by the Computer Incharge to the
concerned Incharge (Desk Audit) for file record.
The concerned Auditor MUST fill in Form-4 (Annexure-D) and submit the same to Incharge
(Desk Audit) within a WEEK of the closing of the audit. The concerned A.C./D.C. (Audit) within
a week of the receipt of Form-1A from the Auditor send it to Computer Incharge for feeding.
Computer Incharge will accept the hard copy of Form-4 for feeding into computer when it is
completed and duly approved / signed by the concerned AC/DC (Audit) will got if feeded through
his KPO.
NOTE: No Auditor will feed the Fomr-4 in the computer
The hard copy shall be returned after feeding, duly signed by the Computer Incharge to the
concerned Incharge (Desk Audit) for file record.
In Part-I of Fomr-4, if the desk audit is completed, the audit closing date will be the date when the
reply of audit / report / audit observation submitted to the registered person with reference to sales
tax general order number 2/2003 dated 7.6.2003 and as per section 25(3) of the Sales tax Act,
1990 is received from the registered person or the registered person is failed to respond within the
given time. Part-II of Fomr-4 may also be filled accordingly. If no audit observation issued than
the closing date will be the date when the Incharge (Desk Audit) closes the desk audit.