Sales Tax Instructions

Sales Tax Instructions, 2009
manufacturers, producers,
wholesalers, stockists,
dealers and distributors.
[Rescinded vide STGO
No.3 of 2004 dt 12 th June,
2004]
9 Amendment to Sales Tax
General Order No.08/99
dated 18.9.1999. [Res
cinded vide STGO No.3 of
2004 dated 12 th June, 2004]
10 Treatment of electricity
bills as sales tax invoiceclarification
regarding.
11 Clarification in respect of
maintenance of record
and issue of sales tax
invoice under Sales Tax
Act, 1990.
Sales Tax Gen
eral Order No.12/
1999, dated 12 th
November, 1999
C. No. 1(3) STR
/2000, dated 28 th
September, 2000
C. No. 2(3) STP
/99 (Pt.-I), dated
12 th October,
2000
12 Flying invoices. C. No. 3(30)STM
/2001, dated 19 th
June, 2001
13 Clarification. C. No. 3(24)STP/
2000, dated 28 th
14 Sales tax Ruling/ Instruction
No.69/2002 regarding
section 23 of the
Sales Tax Act, 1990.
15 Date of registration under
the Sales Tax Act, 1990 –
clarification regarding.
16 Permission to use handset
generated invoices.
17 Clarification regarding
filing of summary of state
ment under section 26(5)
of the Sales Tax Act,
1990, vide SRO 525(I)/
2005 dated 06.06.2005.
March 2002.
C. No. 3(35) STP
/98, dated 3 rd
Dec., 2002.
C. No. 3(5) STP
/99 (Vol-I) dated
26 th February,
2004
C. No. 3(35) STP
/98 dated 19 th
August, 2004
C. No. 3(17) STP
/2001 dated 11 th
August, 2005
The words ―31 st October,
1999‖ substituted by words
―24 th December, 1999.
Paid electricity bills are to
be treated as ―Sales Tax
Invoices‖ under section 23
for input tax.
One invoice with all
particulars has to be issued
for each supply. Invoice
cannot be issued on the
basis of notional value.
Explanation of phenomenon
of flying invoices and
suggestions to curb it.
Invoice to be illegal if name
& address of recipient is
not men-tioned. Further tax
to be paid on supply to unregistered
persons.
Reg. Persons with different
bran-ches can use invoices
of same serial Nos.
ST registration number is
mandatory. Mentioning of
‗Applied for Registration‘
is not sufficient.
Distinct sales tax invoices
of the same serial numbers
can be issued at a time by
different registered person.
Summary of invoices to be
filed by all persons except
retailers. Details of supplies
to un-registered person are
not required to be included
in the summary.
493
610
615
715
806
871
990
1132
1259