Sales Tax Instructions

Sales Tax Instructions, 2009
relevant provisions of
Amended Sales Tax Act,
1990.
STR, dated 21 st
March, 1992
24 Sales tax invoice. C. No. 1(51) STP
/94, dated 4 th
25 Issuance of replacement
invoices by commercial
importer on imported
stocks produced 90 days
prior to registration.
26 Contents of sales tax
replacement invoice.
July, 1995
C. No. 2(77) STP
/95, dated 24 th
November, 1996
C. No. 1(77)STP
/95-Pt., dated 30 th
January, 1997
27 Clarification C. No. 2(2)STP
/97, dated 7 th
March, 1997
28 Sales tax clarification. C. No. 3(10) STP
/96, dated 14 th
May, 1997
29 Registration of importers. C. No. 3(62) STP
/97, dated 29 th
30 Declaration of counts/
deniers and construction
of textile goods in the tax
invoices issued by
manufacturers, producers,
wholesalers, stockists,
dealers and distributors.
[Rescinded vide STGO
No.3 of 2004 dt 12 th June,
2004]
31 Amendment to Sales Tax
General Order No.08/99
dated 18.9.1999. [Res
cinded vide STGO No.3 of
2004 dated 12 th June, 2004]
32 Treatment of electricity
bills as sales tax invoiceclarification
regarding.
August, 1997
Sales Tax Gene
ral Order No.5/
1998, dated 28 th
August, 1998
Sales Tax Gen
eral Order No.12/
1999, dated 12 th
November, 1999
C. No. 1(3) STR
/2000, dated 28 th
September, 2000
making a taxable supply
without a tax invoice
cannot be penalized under
section 33(2)(a).
Acceptance
of
computerized sales tax
invoice.
Commercial importers/
distributors/wholesaler who
seek voluntary registration,
will issue replacement
invoice after registration.
The term ‗value‘ means the
price which registered
person receives for a supply
excluding the amount of
sales tax.
Composite unit to pay tax
on cottonseed used in-hou
se and final taxable produ
cts i.e. cake & oil sludge.
A manufacturer cannot
issue replacement invoice if
claimed input tax credit.
Voluntarily registered impo
rters to issue replacement
invoice prior to 13.6.1997.
Counts to be mentioned on
invoice.
The words ―31 st October,
1999‖ substituted by words
―24 th December, 1999.
Paid electricity bills are to
be treated as ―Sales Tax
Invoices‖ under section 23
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