Sales Tax Instructions

(national tax no.1768968
and sales tax registration
no.04-04-2807-002-91)
refund….
173 Refund claims filed by
payphone companies.
174 Processing of refund
claims – issue regarding
MR data.
175 Procedure for payment of
adjustment on account of
construction.
Sales Tax Instructions, 2009
June, 2006 three months may be
refunded.
C.No. 1(17) CEB
/96 dated 2 nd
August, 2006
C. No. 23(7) GST
/Comp/05
dated 5 th August,
2006
C. No. 2(77) STP
/95 dated 12 th
August, 2006
176 Order C. No. 2(1) ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
177 Standing operative proce
dure for Computerized
Risk Based Refund Ana
lysis System (CRRAS)
178 Applicability of SRO
666(I)/2005 dated
30.06.2005
179 Payment of refund on
export of ghee/ cooking
oil.
180 Excise duty refund claims
filed by payphone
companies.
181 Overruling of subject
raised by CRRAS system
while processing sales tax
refund claims.
182 Progress regarding
liquidation of refund
pendency.
C. No. 3(17) ST-
L&P/2001 dated
12 th September,
2006
C. No. 3(4) ST-
L&P/05 dated --
September, 2006
C. No. 1(3) CEB/
04 (Pt) dated 4 th
October, 2006
U.O. No.F.1(17)
CEB /96 dt 28 th
October, 2006
C. No.1(3) CEB
/04 (Pt) dated 31 st
October, 2006
C. No. 1(56)STM
/2006 dated 20 th
November, 2006
Refund of excise duty shall
not be admissible as the
incidence of duty has been
passed on to consumers of
pay phone companies.
No MR verification by
STARR if duty drawback
has been sanctioned.
1415
1416
Input tax credit / refund on 1418
account of construction
material may be sanctioned.
ST contravention cases 1420
against SRO 27(I)/98
should be withdrawn,
including cases made out
for payment of ST on 40%
value addition.
SOP for CRRAS. 1425
Manufacturer whose input
tax exceeds output tax can
directly apply for refund
without formalities of
adjustment note/ advice.
Refunds on account of
exports made prior to
January 2006 to be paid.
Refund obtained by
payphone companies was
illegal and liable to be
recovered.
Overruling of objections
raised by system relating to
incomplete information of
refund claims.
Backlog of refund cases to
be cleared by 31 st
December, 2006.
1426
1427
1432
1436
1439