Sales Tax Instructions

Sales Tax Instructions, 2009
SRO 335(I)/2004 dated
24.05.2004.
132 Release of sales tax
claims
under
‗STREAMS‘.
133 Refund claims of
members of PVMA..
134 Request for allowing
refund on chain invoices
to commercial exporters.
135 Instructions regarding
refund payment cheques
/vouchers.
136 Physical verification of
commercial exporters.
137 Release of sales tax
claims under streams.
138 Refund of sales tax of
Rs.1.5 billion to KESC.
139 Summary of invoices
under SRO 508(I)/2004
dated 12 th June, 2004.
140 Launching of streams
project.
141 Raising of objection at
the time of processing of
sales tax refund claims.
/2004 dated 4 th
January, 2005
C. No. 3(19) St-
L&P/2003 (Vol-
I) dated 29 th
January, 2005
C. No. 3(1)ST-L
&P /2004 dated
1 st Feb., 2005
C. No. 2(1) STP
/2000 (Pt-III),
dated 15 th
February, 2005
C. No. 3(1)ST-
L&P /2004 (Pt).
dated 23 rd
February, 2005
C. No.3(19) STM
/2004 dated 26 th
February, 2005.
C. No. 3(19) St-
L&P/03 dated
28 th Feb., 2005
C. No. 3(13)STM
/2004 dated 22 nd
March, 2005
C. No.3(17)STP
/2001 dated 28 th
March, 2005
C. No. 3(19) ST-
L&P/2003 dated
2 nd April, 2005
C. No. 3(19) St-
L&P /2003 dated
7 th April, 2005
%/MT on oil seeds paid at
import stage was allowed to
absorb burden of unadjus
ted sales tax attributeable
towards meal, which was
zero rated.
There is no need for issuing
notification for sanctioning
of refund claims through
the ―STREAMS‘.
Principle of FIFO should
not apply to the extent of
old refund claims filed by
the members of PVMA.
Sales tax refund against
continuous chain invoices
be sanctioned to
commercial exporters.
All refund cheques should
be signed by Chief
Accounts Officer and the
concerned Deputy/Assistant
Collector of refund section.
Verification of the physical
premises of the commercial
exporter and their suppliers.
Sanction of refunds under
STREAMS pilot project
allowed till enforcement of
Sales Tax Rules, 2004.
Reasons /problems faced by
KESC may be ascertained
and intimated to the Board.
Summary of invoices to be
used before processing/sanc
tioning of refund claims.
Sales Tax Risk Evaluation
and Management System
(STREAMS) launched vide
SRO 283(I)/2005.
Verification may be
conducted manually for
summary of invoices &
objection be manually overruled
to sanction refund.
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