Sales Tax Instructions

Sales Tax Instructions, 2009
27 Clarification regarding
sales tax.
28 Procedure for payment of
sales tax against advance
receipts.
September, 2005
C. No. 3(36) STP
/99 dated 26 th
April, 2006
Sales Tax Gene
ral Order 01/2006
C.No.3(1) ST -
L&P/ 2001 dated
5 th June, 2006
ers for non-observance of
condition of SRO 1030(I)
/94 be withdrawn.
Payment received in
advance is to be accounted
for in that tax period. In
case of part payment, ST
would be paid when the
supply is actually made.
Procedure for payment of
sales tax against advance
receipts.
1348
1369
SECTION-6 Cont‘d.. (ii) Bank Guarantee
1 Encashment of bank
guarantee.
C. No.1(4)STM
/95, dated 24 th
August, 1995
2 Bank guarantee. C. No. 1(47)
S(STJ)/97, dated
14 th Sept, 1998
Bank guarantees, relating to
Sales Tax will be realized
by nominated officers.
Format of the Bank
Guarantee to be accepted in
court cases.
117
314
3 Format of bank guarantee
in cases where recovery
is ordered to be stayed
against bank guarantee to
the satisfaction of the
respondent department
(Collector or below and
CBR).[Rescinded vide STG
O No.3/ 2004 dt 12.6.04]
4 Format of Bank Guarantee
to be furnished by
commercial exporters in
terms of SRO 203(I)/20
03 dated 27.02.2003. [Re
scinded vide STGO No.3 of
2004 dt 12 th June, 2004]
5 Consolidation of sales tax
general orders.
Sales Tax General
Order No.2/
1999, dated 16 th
February, 1999.
Sales Tax Gene
ral Order No.1/
2003, dated
27.02.2003.
Sales Tax Gene
ral Order No.3 of
2004 dated 12 th
June, 2004
Standardized Format of
bank guarantee.
Format of Bank Guarantee
for claiming refund before
issuance of BCA by
exporters.
Consolidation of various
General Orders.
6 Sales Tax Budget C. No.1/33-STB Instructions related to bank
/2004, dated 13 th guarantee.
378
887
1067
1093