Sales Tax Instructions

Sales Tax Instructions, 2009
359 Purchases of sales taxable
goods from person
registered under the Sales
Tax Act, 1990 and against
tax invoices issued by
such registered suppliers.
360 Exemption of sales tax on
free sampling.
361 Multiple registrations of
same ―person‖ under the
Sales Tax Act, 1990.
[Rescinded vide STGO No.3
of 2004 dated 12 th June,
2004]
362 Clarification regarding
date of submission of
sales tax return along with
cheque.
363 Change in rate of tax and
to time of supply
clarification regarding.
364 Voluntary registration
under section 18 of the
Sales Tax Act, 1990-levy
of 1% further tax under
section 3(1A) thereof.
365 Levy of further tax of one
per cent on sale made by
manufacturers directly to
the end user/consumers.
366 General sales tax on retail
stores.
367 Clarification for
compulsory registration
of GST indenters.
C.No.1 (244) St-
AIU/98, dated
15 th December,
1998
C.No.3(62)STP/9
7-PT.IV, dt 18 th
December, 1998
Sales Tax Gene
ral Order No.10/
1998, dated 22 nd
December, 1998
C. No. 3(48) STP
/98, dated 23 rd
December, 1998
C.No. 3(82) STP
/97, dated 24 th
December, 1998
C. No. 3(22) STP
/98, dated 28 th
December, 1998
C.No. 3(22) STP
/98(Pt.II), dated
29 th December,
1998
C.No.1(6)ST (RT
)98(STP), dt 31 st
December, 1998
C. No. 3(62) STP
/98(Pt-Iv), dated
31 st December,
1998
1999
Collectors to obtain photo
copies of bills from AGPR/
AG/DAO and various
autonomous corporations to
ensure that suppliers are
registered and paid tax.
Free samples or on
discounted price are
taxable.
Option to file single return
or separate return for retail
out lets.
The date of payment, throu
gh cash/cheque shall be trea
ted as date on which pay
ment is received by bank.
If full amount of sales tax is
realized as advance paymen
ts then any change in rate of
sales tax as per section-5
will not be applicable.
Section 18 is available to
persons who make taxable
supplies but not liable to be
registered. This is not for
persons making exclusively
exempt supplies.
Manufacturer may make
direct sales to the ordinary
consumer without charging
1% further tax.
Option to have single or
separate registrations for
various branches/ divisions.
Commerce to stamp ―valid
for the import of only such
goods as are exempt from
sales tax‖ on registration
certificates.
355
356
356
357
357
359
360
361
362