Sales Tax Instructions

Sales Tax Instructions, 2009
not
submitted
level of Collect
orate. DEC or
STARR.
The supplier has
not mentioned or
wrongly
mentioned the
sales tax regist
ration number of
the Buyer (Refu
nd Claimant).
5. Nil filer i) Wrong
Feeding of sales
tax return data of
the supplier by
the Collectorate
concerned.
6. Non-Filer Wrong feeding
of return data by
the Collectorate
concerned.
The return data
not fed in
STARR System.
7. Does not
exist
8. Security for
input tax
Wrong data
feeding by the
refund claim.
Net payment of
sales tax
relevant pages of supply register duly attested by the
supplier, the processing officer will examine the
documents and match the sales value to overrule this
objection.
In case of ―Nil Filer‖ the other checks available in
the STARR System are not applied to refund claim,
which shows that extra care is required to overrule
this objection. Therefore, the monthly sales tax
return attested by the Collectorate concerned along
with attested copy of the relevant page of the supply
register and copy of invoice summary statement
showing its receipt in the Collectorate are required to
overrule this objection. However, in case of slightest
doubt, this objection should not be overruled and
Collectorate concerned may be requested to feed the
data regarding sales tax return for onward
submission to the STARR System.
In case of ―Non-Filer‖ the other checks available in
the STARR System are not applied to the refund
claim, which shows that extra care is required to
overrule this objection. Therefore, the monthly sales
tax return attested by the Collectorate concerned
along with attested copy of the relevant page of
supply register and copy of invoice summary
statement showing its receipt in the Collectorate are
required to overrule this objection. However, in case
of slightest doubt, this objection should not be
overruled and Collectorate Concerned may be
requested to feed the data regarding sales tax return
for onward submission to the STARR System.
The data provided by the refund claimant in soft
copy may be cross matched with the hard copy
edited accordingly.
The objection may be overruled in the valid business
reasons for not depositing the usual proportion of
sales tax.
Supplier is a manufacture-cum-exporter and
regularly filing returns.
Supplier is operative manufacture and 70% or more
of taxable inputs are import purchases.
Supplier is a Commercial importer registered with