Sales Tax Instructions

Sales Tax Instructions, 2009
branch registration.
153 Multiple registrations of
same ―person‖ under the
Sales Tax Act, 1990.
[Rescinded vide STGO
No.3 of 2004 dated 12 th
June, 2004]
154 Notification No. SRO
826(I)/98, dated
21.07.1998 issued under
section 60of the Sales
Tax Act, 1990.
155 Purchases of sales taxable
goods from person regis
tered under the Sales Tax
Act, 1990 and against tax
invoices issued by such
registered suppliers.
156 Voluntary registration
under section 18 of the
Sales Tax Act, 1990-levy
of 1% further tax under
sectoin 3(1A) thereof.
157 Clarification for
compulsory registration
of GST indenters.
158 General sales tax on retail
stores.
159 Exemption from
registration.
160 Sales tax registration with
the help and assistance of
F.P.C.C.&I, Chambers of
Commerce & Industry,
Export Promotion Bureau
and various Trade &
Industry Associations.
[Rescinded vide STGO
Sales Tax General
Order No.10/
1998, dated 22 nd
Dec., 1998.
C. No. 2(19)
(STM) /98, dated
7 th December,
1998
C. No. 1(244) St-
AIU/98, dated
15 th December,
1998
C. No. 3(22) STP
/98, dated 28 th
December, 1998
C. No. 3(62) STP
/98(Pt-Iv), dated
31 st December,
1998
C. No. 1(6) ST
(RT )98(STP), dt
31 st December,
1998
C. No. 3(2) STP
/99, dated 29 th
January , 1999
Sales Tax General
Order No.3/
1999, dated 27 th
March, 1999.
separate registrations.
Option to file single return
or separate return for retail
out lets.
Special Certificate of
Registration may be
cancelled on account of taxfree
goods received but not
exported.
Collectors to obtain photo
copies of bills from AGPR/
AG/DAO and various
autonomous corporations to
ensure that suppliers are
registered and paid tax.
Section 18 is available to
persons who make taxable
supplies but not liable to be
registered. This is not for
persons making exclusively
exempt supplies.
Commerce to stamp ―valid
for the import of only such
goods as are exempt from
sales tax‖ on registration
certificates.
Option to have single or
separate registrations for
various branches/ divisions.
Medical stores supplying
filled infusion solution, sur
gical tapes, liquid paraffin,
disinfectants etc are taxable
and liable to be registered.
Registration with the help
of FPCC&I / Chambers
/EPB.
356
351
355
359
362
361
376
388