Sales Tax Instructions

Sales Tax Instructions, 2009
33 Clarification in respect of
maintenance of record
and issue of sales tax
invoice under Sales Tax
Act, 1990.
C. No. 2(3) STP
/99 (Pt.-I), dated
12 th October,
2000
34 Flying invoices. C. No. 3(30)STM
/2001, dated 19 th
June, 2001
35 Clarification. C. No. 3(24)STP/
2000, dated 28 th
36 Sales tax Ruling/ Instruction
No.69/2002 regarding
section 23 of the
Sales Tax Act, 1990.
37 Date of registration under
the Sales Tax Act, 1990 –
clarification regarding.
38 Permission to use handset
generated invoices.
39 Clarification regarding
filing of summary of state
ment under section 26(5)
of the Sales Tax Act,
1990, vide SRO 525(I)/
2005 dated 06.06.2005.
40 Clarification in respect of
summary statement vide
SRO 525(I)/2005 dated
06.06.2005.
41 Waiver for submission of
monthly invoice
summary.
42 Waiver for submission of
monthly invoice
summary.
March 2002.
C. No. 3(35) STP
/98, dated 3 rd
Dec., 2002.
C. No. 3(5) STP
/99 (Vol-I) dated
26 th February,
2004
C. No. 3(35) STP
/98 dated 19 th
August, 2004
C. No. 3(17) STP
/2001 dated 11 th
August, 2005
C. No. 3(17) STP
/2001 dated 11 th
August, 2005
Sales Tax Circu
lar No. 06/2006
C. No. 5/24-STB
2005 dated 12 th
September, 2006
Sales Tax Circul
ar No. 7 of 2006
C.No.1/2-STB/
for input tax.
One invoice with all
particulars has to be issued
for each supply. Invoice
cannot be issued on the
basis of notional value.
Explanation of phenomenon
of flying invoices and
suggestions to curb it.
Invoice to be illegal if name
& address of recipient is
not men-tioned. Further tax
to be paid on supply to unregistered
persons.
Reg. Persons with different
bran-ches can use invoices
of same serial Nos.
ST registration number is
mandatory. Mentioning of
‗Applied for Registration‘
is not sufficient.
Distinct sales tax invoices
of the same serial numbers
can be issued at a time by
different registered person.
Summary of invoices to be
filed by all persons except
retailers. Details of supplies
to un-registered person are
not required to be included
in the summary.
Supplies received against
bills of entry and details of
supplies made to un-regis
tered person are not require
ed in summary statement.
Exclusion of sectors from
the purview of filing the
summary statement.
Monthly invoice summary
not required by steel
melters (excluding compo
615
715
806
871
990
1132
1259
1259
1424
1443