Sales Tax Instructions

Sales Tax Instructions, 2009
No.3 of 2004 dt 12 th June,
2004.
11 Clarification in SRO.
565(I)/2006 dated
05.06.2006.
Sept., 2002.
C.No.3(1)ST-L&
P/2006 (Pt) dated
14 th March, 2007
certificates.
RTOs to issue consumption
certificate under SRO.
565(I)/2006.
1491
SECTION-6 Cont‘d.. (vi) Time and Manner of Payment
1 Crucial date for payment
of sales tax. [Rescinded
vide STGO 1/96 dated
15.07.1996]
2 Payment of sales tax by
manufacturers/assemblers
of motor cars--option
thereof. [With drawn vide
letter C. No.3(6)GST-I/93,
dated 9 TH June, 1994.]
3 Date of payment of fixed
tax.
Sales Tax General
Order No.2/
1991, dated 12 th
May, 1991.
C. No. 16(21)-ST
/78, dated 4 th
July, 1993
C. No.5(26)/PC
/92, Pt., dated
10 th July, 1995
4 Pilot project. C. No. Nil, dated
23 rd April, 1996
5 Sales Tax Budget
Instructions 1996-97.
6 Amendment in sales tax
law.
7 Payment of sales tax on
supply of ginned cotton,
and submission of weekly
statement and tax return
by the ginner. [Rescinded
vide sales tax general order
5/96 dated 11.11.1996.]
8 Payment of sales tax on
supply of ginned cotton,
and submission of weekly
statement and tax return
by the ginner – cancellati
on of Sales Tax General
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
Sales Tax Circul
ar No.1/1996, dt
15 th July, 1996
Sales Tax General
Order No.3/
1996, dated 28 th
Aug., 1996
Sales Tax Gene
ral Order No.5/
1996, dated 11 th
November, 1996
Date of deposit of cheque
shall be deemed to be the
actual date for payment of
ST.
Option to pay sales tax by
claiming input tax credit
against sales tax due from
them or at a fixed rate of
5% without claiming any
credit for the sales tax paid
on input.
Fixed sales tax installments
for subsequent months shall
be payable by 10 th of the
month to which it relates.
Submission of tax returns in
the designated bank bran
ches under new procedure.
Instructions related to
manner of sales tax
payment.
Rescinded two STGOs No.
2/91 and 5/95 on crucial
date of payment and on
cottage industry.
Procedure for payment of
ST by ginners.
Procedure for payment of
ST on ginned cotton.
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