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Sales Tax Instructions

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

SALES TAX CIRCULAR NO.1/1999.<br />

C.No.5(2)STP/98 DATED 8 TH APRIL, 1999<br />

SUBJECT:-<br />

TRADE ENROLMENT CERTIFICATES.<br />

A meeting with the representatives of trade community was held on 06.04.1999,<br />

in which the mode and modalities regarding enrolment of retailers for issuance of Trade<br />

Enrolment Certificate were finalized. This scheme shall not be applicable in case of<br />

persons making taxable supplies whose annual turnover exceeds five million rupees.<br />

Trade Enrolment Certificate will be issued to various categories of retailers against the<br />

payment of fees for the respective categories as follows:<br />

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Category No Description of the Category T.E.C Fee for 1998-99<br />

(1) (2) (3) .<br />

1. Retailers with annual turnover not exceeding Rs.1,000/-<br />

rupees one lac.<br />

2. Retailers with annual turnover exceeding rupees one Rs.1,500/-<br />

lac but not exceeding rupees two lac.<br />

3. Retailers with annual turnover exceeding rupees Rs.2,000/-<br />

two lac but not exceeding rupees three lac.<br />

4. Retailers with annual turnover exceeding rupees Rs.3,000/-<br />

three lac but not exceeding rupees seven lac.<br />

5. Retailers with annual turnover exceeding rupees Rs.4,000/-<br />

seven lac but not exceeding rupees ten lac.<br />

6. Retailers with annual turnover exceeding rupees Rs.6,000/-<br />

ten lac but not exceeding rupees fifteen lac.<br />

7. Retailers with annual turnover exceeding rupees Rs.8,000/-<br />

fifteen lac but not exceeding rupees twenty lac.<br />

8. Retailers with annual turnover exceeding rupees Rs.12,000/-<br />

twenty lac but not exceeding rupees thirty lac.<br />

9. Retailers with annual turnover exceeding rupees Rs.20,000/-<br />

thirty lac but not exceeding rupees forty lac.<br />

10. Retailers with annual turnover exceeding rupees Rs.30,000/-<br />

forty lac but not exceeding rupees forty five lac.<br />

11. Retailers with annual turnover exceeding rupees Rs.40,000/-<br />

forty five lac but not exceeding rupees fifty lac.<br />

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2. Jewellers and gold retailers shall not be eligible for categorization under<br />

category Nos. 1 to 8 above. For jewellers and gold retailers, category Nos. 1 to 9 above<br />

shall be deemed to be merged into one category No.9, as above. In other words, jewellers<br />

and gold retailers having annual turnover of any amount not exceeding Rs.40 lacs shall<br />

not be classified under category Nos. 1 to 8 and rather shall be categorized under 9 to 11<br />

above.

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