Sales Tax Instructions

Sales Tax Instructions, 2009
document
system.
verification
26 Quadruplicate shipping
bills.
27 Quadruplicate shipping
bills.
28 Submission of mate
receipt for refund of sales
tax to the exporters.
29 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
30 Specific questions
relating to biscuit and
confectionery
manufacturers regarding
extension of sales tax to
wholesaler/retails stage
31 Post Audit sales tax
refund 1996-97 checking
of exports.
32 Claim of refund of input
tax.
AIU//98, dated
26th February,
1998
C. No. 3(58) STP
/97-Pt, dated 9 th
March, 1998.
C. No. 3(58) STP
/97-Pt, dated 10 th
March, 1998.
C. No. 3(43) STP
/97.Pt.I, dated
14 th March, 1998
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(62) STP
Pt.I, dated 29 th
June, 1998
C. No. 3(1) STP/
98, dated 16 th
July, 1998.
C. No. 2(77) STP
/ 95-Pt, dated 20 th
July, 1998.
33 Refunds. C. No. 1(1) Ch/
CBR/98, dated
21 st July, 1998
34 Refunds/adjustments of
sales tax paid on inputsnotification
No. SRO
1307(I)/97, dated 20.12.
97 which remained in
operation up to 30.06.98.
35 Tax reforms-clearing
house.
C. No. 2(77) STP
/95, dated 22 nd
July, 1998
established in each Collec
torate for recording and
monitoring the document
verification requests.
Quadruplicate copy of
shipping bill always to be
issued for refund of ST.
Attested copy of shipping
bill, to be accepted for
refund in certain cases.
Refund claim may be
sanctioned after obtaining
Railway Receipt for export
or copy of AWB of exports.
Instructions regading
refund.
If manufacturer is exempt
but subsequent supplies by,
wholesaler etc is taxable,
further tax charged
erroneously from a
registered distributor could
be claimed as refund u/s 66.
No bar on audit after the
refund is sanctioned.
Refund/input tax adjustment
on spare parts/lubricants
allowed from 1.1.1996 to
19.12.1997.
Where there are doubts
about the eligibility of
refunds for want of
verification, dep‘t should
give the refunds against
bank guarantee.
Old refund claims operative
under SRO 1307(I)/97 to be
audited and decided in
terms of the advice of the
Law & Justice Division.
C. No. 3(20) STP Clearing House has been
/98, dated 25 th instituted in the CBR for
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