Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

Sales Tax Rules, 2006 CHAPTER-I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION From: 2025-04-17 - To: 0000-00-00 1[11. De-registration.- (1) Every registered person who ceases to carry on his business or whose supplies become exempt from tax, or who ceases to remain registered shall apply to the Commissioner Inland Revenue having jurisdiction for cancellation of his registration in Form STR-3, and the Commissioner, on such application or on its own initiative, may issue order of de-registration or cancellation of the registration of such person from such date as may be specified, but not later than ninety days from the date of such application or the date all the dues outstanding against such person are deposited by him, whichever is later and such person shall *caused to be de-registered through computerized system accordingly. (2) The Commissioner, upon completion of any audit proceedings or inquiry which may have been initiated consequent upon the application of the registered person for de-registration, shall complete the proceedings or inquiry within ninety days from the date of application and direct the applicant to discharge any outstanding liability which may have been raised therein by filing a final return under section 28: Provided that the person applying for de-registration shall not be de-registered unless he provides record for the purpose of audit or inquiry. 2[(2A) After receipt of the application for de-registration by the Commissioner Inland Revenue having jurisdiction, the obligation of the registered person to file monthly sales tax return under section 26 of the Act shall remain suspended, until he is de-registered or his application is rejected, as the case may be;] 3[(2B) Where the Commissioner Inland Revenue desires to conduct audit or inquiry of the applicant to determine his liability, he shall require the applicant, in writing, to provide the requisite records. On receipt of the complete requisite records, entry to this effect shall be made in the computerized system, which shall automatically de-register the applicant on expiry of ninety days thereof, subject to provisions of sub-rule (4).] (3) If a registered person…