Sales Tax Instructions

Sales Tax Instructions, 2009
142 Raising of objection at
the time of processing of
sales tax refund claims.
143 Raising of objection at
the time of processing of
sales tax refund claims
144 Delegation of powers to
Additional Collectors for
sanction of refund claims
above Rs.1 million.
145 Delegation of powers to
Additional Collectors for
sanction of refund claims
above Rs.1 million.
146 Double payment of
refund of sales tax on
exports made between the
period 01.10.1996 to
31.12.1996 under
different standard rebate
notifications as well as
through system of zerorating
or input tax credit.
147 Appropriate scrutiny of
registered persons
showing abnormal tax
profiles.
148 Sales Tax Refund Rules,
2002.
149 Sales Tax Refund Rules,
2002.
150 SRO 538(I)/2005 dated
06.06.2005 – clarification
thereof.
151 SRO 538(I)/2005 dated
06.06.2005- clarification
regarding.
C. No. 3(19) St-
L&P/2003 dated
12 th April, 2005
C. No. 3(19) St-
L&P/2003 dated
14 th April, 2005
C. No. 1/Misc/
Adc/Refund/ST/
03 dated 15 th
April, 2005
C. No. 1(6) STP
/96 dated 16 th
April, 2005
C. No. 1(33) STP
/93 (Pt) dated
23 rd April, 2005
C.No.1(2)STM/20
05 dated 11 th May,
2005
C. No. 3(12) ST-
L&P/02. dated 12 th
May, 2005
C. No.3(12) St-
L&P/02 dated
14 th May, 2005
C. No.3(7) ST
L&P/05, dated
15 th July, 2005
C. No. 3(7) ST
L&P/05, dated
21 st July, 2005
Invoices may be matched
manually for speedy
disposal of refund.
No refund claim is deferred
due to punching errors at
the time of feeding of data.
Refund claims exceeding
Rs. 1 million filed by manu
facturers-cum-Exporters
excluding gold/silver categ
ories/STREAMS sanction
ed by Addl Collector.
Collector may appoint Add
itional Collector to sanction
refund claims above rupees
one million, to manufactu
rers-cum-exporters, exclude
ing Gold /Silver categories.
ECC has regularized simul
taneous payment of rebate
under customs SROs and
refund of sales tax on the
basis of input tax invoices
from 01.10.96 to 31.12.98.
Board‘s all previous letters
on the subject issue are
withdrawn.
Scrutiny of registered
persons showing marginal
payment of tax before
sanctioning of refund.
SRO 415(I)/2005 amended
to give refunds to the extent
of goods actually exported.
SRO 415 (I)/2005 shall
apply to the refund claims
filed after 12.05.2005.
Under SRO 538(I)/2005,
30 th Sept, 05 is declared as
cut-off date for declaration
of sales tax paid stocks for
claiming refund.
FIFO method be adopted
for adjusting the stock on
which refund has already
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