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: 2025-01-01 - To: 0000-00-00 1[12A. Non-active taxpayer.- (1) A registered person who does not fulfil any of the conditions prescribed in clause (1) of section 2 of the Act shall automatically become a non-active taxpayer and his name shall be removed from the active taxpayers list maintained by the Board. (2) A non-active taxpayer shall not be entitled to- (a) file Goods Declarations for import or export; (b) issue sales tax invoices; (c) claim input tax or refund; or (d) avail any concession under the Act or rules made thereunder. (3) No person,…