Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO.3 (1) STM/2007 DATED 19 TH JANUARY, 2007
SUBJECT:
SIMPLIFYING OF REFUND PROCEDURE ON PACKING
MATERIAL USED IN EXPORTED GOODS AND SUPPLY OF
ZERO-RATED GOODS.
Reference CBR letters No C. No. 1 (56)/STM/2006 dated the January 16, 2006
and dated the January 18, 2006 on the subject noted above.
2. The software of refund claims processing of Collectorate and Central
Repository (STARR) have been changed to accommodate the requirements for handling
such claims are mentioned above. In order to handle these additional requirements,
changes in STARR (Central Repository) level have already been implemented. Similarly,
Refund Claims Processing software working in Collectorates has been placed on FTP
after desired changes. The details of new developments are as below:
Receiving Stage: Receiving Form has been changed and a new field has been
introduced with the caption ‗Zero Rated Sector‘ for identification of Zero Rated
Sector claims. Receiving officer has now to enter the claims status by clicking
‗Yes‘ or ‗No‘ under caption ‗Zero Rated Sector‘. If receiving officer will click
‗Yes‘, the claims will be processed under Zero Rated Checks otherwise the claim
will process in normal manner.
Already Received Claims: To identify the already received Zero Rated sectors
claims, a new form has been developed for identification of such claims. The
Processing Officer has to identify the zero rated sector claims through ‗Zero
Rated Claims Handling‘ form in his queue. When the claim is identified as Zero
Rated, the system will automatically initialize all the documents attached with the
claim and will turn to as unreplicated status. This initialization will be applied
only to those claims where the first RPO have not been generated.
Analysis Sheet: The report of ‗Analysis Sheet‘ has also been modified and now
the word ‗(Zero Rated Sector)‘ will be printed on Analysis Sheet in case of Zero
Rated Sector claim identified by Processing Officer or by Receiving Officer. If
the claim does not fall under zero rated regimes, Analysis Sheet will be printed in
present manner.
Replication Procedure: New replication after necessary changes have also been
uploaded on FTP with the name ‗New Procedure‘ which is required to be
replaced by the existing one.
Database Changes: Changes in existing database table have also been made and
the scripts to change the database structure at Collectorate level have also been
uploaded on FTP with the name ‗database changes‘.