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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

/appeal and streamline<br />

adjudication procedures.<br />

27 <strong>Sales</strong> <strong>Tax</strong> and Central<br />

Excise Budget<br />

<strong>Instructions</strong> 2005-06.<br />

28 Extension in time limit<br />

under the relevant<br />

provision of the Customs<br />

Act, 1969, <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990 and Federal Excise<br />

Act, 2005 for adjudication<br />

of the cases.<br />

29 Adjudication cases<br />

pertaining to DTRE<br />

scheme<br />

30 Amendment in Finance<br />

Act 2006 – pending<br />

adjudication cases<br />

31 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise<br />

budget<br />

instructions 2008-2009<br />

32 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise<br />

budget<br />

instructions 2009-2010.<br />

05/171 dated 26 th<br />

Feb., 2005<br />

C. No. 1/33-STB<br />

/2005 dated 6 th<br />

June, 2005<br />

C. No. 75/Adj/2<br />

dated 30 th May,<br />

2006<br />

C.No.4(20)DTRE<br />

/2006 dated 31 st<br />

October, 2006<br />

C. No. 6(3)S<br />

(ADJ)/2005 dated<br />

12 th December,<br />

2006<br />

C. No.5/1-STB<br />

/2008 dated 11 th<br />

June, 2008<br />

C. No. 1(2) STB/<br />

2009 dated 13 th<br />

June, 2009<br />

ADJUSTMENT ADVICE -- see Input <strong>Tax</strong> Adjustment<br />

ADJUSTMENT OF INPUT TAX-- see Input <strong>Tax</strong> Adjustment<br />

ADRC -- see Alternate Dipute Resolution (ADRC)<br />

ADVANCE PAYMENT:<br />

for slow pace of disposal<br />

adjudication / appeal.<br />

Services, stevedore, default<br />

surcharge, adjudication,<br />

appeal High, Court, retail<br />

price, hotels, section 36<br />

Section 40A section 73,<br />

For the pending<br />

adjudication you may also<br />

like to suggest any<br />

modification procedure, or<br />

any change in law to<br />

overcome backlog of the<br />

adjudication matter.<br />

DTRE adjudication to be<br />

done by Regulatory Collect<br />

orate which gave approvals.<br />

Extension in time limit up<br />

to 31.12.06 for all cases<br />

pending on 30.06.2006 for<br />

adjudication.<br />

Section 36, time limit for<br />

adjudication, mone tary<br />

limit for single member<br />

bench, registration,<br />

<strong>Instructions</strong> related to sec<br />

11, 23, 24, 33, 36, 45, 45A,<br />

45B, 47A.<br />

1223<br />

1361<br />

1437<br />

1448<br />

1749<br />

1837<br />

1 Clarification regarding<br />

time of supply. [Rescinded<br />

vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

2 Changing in rate of<br />

exchange and to time to<br />

supply clarification<br />

regarding.<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.6/<br />

1995, dated 1st<br />

June,1995.<br />

C. No. 3(82) STP<br />

/97, dated 24 th<br />

December, 1998<br />

ST chargeable on portion of<br />

advance payment received.<br />

If full amount of sales tax is<br />

realized as advance paymen<br />

ts then any change in rate of<br />

sales tax as per section-5<br />

will not be applicable.<br />

3 Receipt of advance pay C. No. 3(1)STP/ Payment of ST on advance 394<br />

108<br />

357

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