Sales Tax Instructions

Sales Tax Instructions, 2009
(iii) In event of non-receipt of application form, a reminder may be issued as per
Proforma at Annex-C stipulating that compulsory registration / enrollment will
be ordered by the Collectorate within 15 days in case of continued lack of
positive response form the traders.
5. It is advised that a team of officials under one Assistant Collector may be
tasked to handle the subject matter on a whole time basis. Under the guidance of the
Collector the team leader should seek participation of the trade leader. Moreover, the
Collectorate should offer to hold workshops to educate the traders in record keeping and
filing of tax returns.
6. Collectorate-wise and city-wise data regarding the retailers registered or
enrolled under this drive should be maintained along with the number of tax returns filed
and the revenue received.
7. The Collectorates are expected to take prompt action as per para 4 above.
Necessary advertisements are being placed in the media by the CBR.
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ANNEX-A
(SUB-PARAS (4), (5) & (6) OF PARA 148 OF FM‘S BUDGET SPEECH)
148. Being mindful of the difficulties which this transition creates for retail traders, it has
been decided to offer the following special facilities to the retailers:
(1) Retailers with annual turnover between Rs.5-10 million, through they will be required to
register, their record keeping will be simplified in accordance with the records maintained by the
enrollment category retailers;
(2) A notification is being issued to the effect that no retailers will be imposed may penalty
under the sales tax law for any reason for transactions upto 03.6-2000. This facility will also be
applicable to those retailers who were registered enrolled or enlisted after 1 st July, 2000;
(3) The audit parameters to be evolved for retailers would ensure minimal and simplified
scrutiny with inclusion of a representative of traders.
(4) The sales of such registered enrolled retailers will be accepted by the income tax
department, provided that the same are in accordance with the determination during the tax
survey and are not less than the turnover previously accepted or determined by the income tax
department. Where turnover is enhanced during the process of audit, the same will apply for
income tax. It is clarified that declared turnover of such registered and enrolled retailers will not
be used by income tax authorities to reopen previous assessments;
(5) Explicit instructions are being issued that with effect from the date of registration,
enrollment or enlistment of any retailer, the income shall not be determined under GP rate
system; and