Sales Tax Instructions

Sales Tax Instructions, 2009
21 Registration/de-registra
tion.[See also C.No.3(5) ST
P/99(Pt.I), dated 1.6. 2001]
22 Sales Tax Budget
Instructions 2001-2002.
23 De-registration of certain
commercial exporters.
May, 2001
C. No. 3(5) STP/
99(Pt-1), dated
3 rd May, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th , June, 2001.
Sales Tax Ruling
/Instruction No.
4/2003, dt.10th
Feb. 2003
registration as importers,
may be de-registered.
Powers for de-registration
to be delegated to DCs.
Instructions
deregistration.
regarding
Commercial exporters not
availing zero-rating facility
may be de-registered on
request.
693
709
883
24 Sales Tax Budget
Instruction 2003-2004.
25 Sales tax issues pointed
out by the Income Tax Ba
r Association during the
seminar on 05.01.2004.
26 Outstanding government
dues for pending
adjudication cases.
27 Sales Tax Budget
Instructions 2004-2005.
28 Budgetary measure
(2004-05) raising of
turnover threshold of
manufacturers and
retailers for levy of sales
tax and withdrawal of
turnover tax regime.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(8) St-
L&P/04, dated
10 th January,
2004
C. No. 3(17) ST-
L&P/2003, dated
22 nd March, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(11) St-
L&P/2004, dated
30 th June, 2004
Instructions
deregistration.
regarding
Issues related to deregistration
refund, STARR
and blacklisting.
Obligations/liabilities after
de-registration need no
clarification from CBR.
Instructions regarding
deregistration.
Enrolled retailers & manufa
cturers, whose annual turn -
over is below Rs.5 million
registered under sec 14 of
their own accord, shall be
de-registered with effect
from July, 2004.
Manufacturers / retailers
with turnover below Rs.5.0
million stand de-registered
29 Turnover tax. C. No. 3(11) ST-
L&P/2004 dated
30 th June, 2004.
without audit.
30 Recommendation form C. No. (1)/CRO/
for de-registration under GST/2004 dated
Sales Tax Rules, 2005. 7 th April, 2006
Form may be filled up for
every case of deregistration
regarding final
payment of all dues.
906
970
1010
1093
1104
1105
1335
SECTION-21 –Cont‘d.. (ii) Blacklisting
1 Sales Tax General Order Sales Tax Gene Procedure for blacklisting 955