Sales Tax Instructions

Sales Tax Instructions, 2009
01. Difference in description of goods.
02. Difference in PCT Heading.
03. Difference in quantities.
04. Difference is others.
While checking exports it was observed that goods acquired under DTRE
approval are being consumed in exports, it is pertinent to mentioned here that the exports
are being made in permissible time period i.e. _______________ months. The exports
were made during the period of _________________ moth after importation / local
purchases and is within the prescribed time. In case the goods have been exported after
prescribed time. The PR has paid the Rs.___________________ as surcharges.
REMITTANCES:
The foreign remittances against the subject exports were also checked with bank
Credit Advice / Bank Statement and found in order. Total amount as per GDs is (mention
name of currency) $ ____________ and amount received is $_______________. The
amount of $____________ was found short.
PURCHASES, EXPORTS & STOCK POSITION:
The input output ratio of consumption of raw material declared in appendix-I of
DTRE approval was checked vis-à-vis actual consumption / production sheet provided by
the registered person and found correct as per Appendix-II of approval during audit
conducted on ______________, which is mentioned as under:-
Opening
Balance
Import/Local
Purchases
Consumption Production Export Wastage Closing
Balance
The summary of stock position is given at Annexure-C. the closing balance as per
Annexure-C has been physically verified.
WASTAGE: