Sales Tax Instructions

Sales Tax Instructions, 2009
5 Clarification regarding
section 9 and SRO No.
696(I)/96, dated 22.08.
1996. The Debit and
Credit Note and Destruc
tion of Goods Rule, 1996.
6 Procedure for treatment
for sales tax on refund of
advances received from
consumers.
7 Sales Tax Budget
Instructions 2001-2002.
8 Clarification regarding
section 9 and SRO.696(I)
/96 dated 22.8.1996, the
Debit and Credit Note
and Destruction of Goods
Rules, 1996.
9 Adjustment of Sales Tax
Act against Debit and
Credit Note vide SRO
696(1)96.
10 Credit & Debit Note –
clarification on period of
adjustment.
C. No. 3(1)/ STP
/98, dated 15 th
February, 2001
C. No. 3(1) ST-L
& P/2001, dated
24 th April, 2001.
C. No. 3(9) ST-L
& P/2001, dated
18 th June, 2001.
C. No. 3(1)STP/
98, dated 11 th
Sept., 2001.
Sales Tax Ruling/
Instruction No.
50/ 2002, dated
12 th July, 2002.
C. No. 3(1) STP
/98 dated 18 th
October, 2004
The Debit and Credit Note
and Destruction of Goods
Rule, 1996 not applicable
on supplies returned from
un-registered buyers.
Refund of ST on advance
payment.
Clarification regarding
Debit and Credit Note.
Debit and Credit Rules to
be applied on all situation
of Sec.9.
Time limit for issuance of
credit note-from return of
goods till last day of that
month.
Clarification on credit &
debit note.
660
691
709
754
836
1156
SECTION-10: Refund
1 Adjustment of sales tax
paid on the raw materials
wasted during the
manufacturing of taxable
goods.
2 Refund/adjustment of
sales tax paid on partly
manufactured goods.
[Redundant]
3 Refund / adjustment of
sales tax paid on packing
materials used in the
manufacture of taxable
goods.
4 Refund of sales tax on
liquid glucose.
Sales Tax Circu
lar No. 1/1989,
22 nd August,
1989
Sales Tax Circular
No.2/1990,
dt.21.01.1990.
S. Tax Circular
No.6 of 1990
dated 12 th
September, 1990
ST refund/adjustment is
allowed on the entire
quantity of partly manufa
ctured goods is considered
as a bye product.
Refund/Adjustment of tax
on exempt goods used for
production of taxable
goods.
Sales tax paid on packing
materials may be allowed.
C. No. 9(14)-ST Manufacturer of pharm
/87 dated 25 th aceutical products entitled
1
2
8
9