Sales Tax Rules, 2006

CHAPTER-II

FILING OF RETURNS

Sales Tax Rules, 2006 CHAPTER-II FILING OF RETURNS From: 2025-01-01 - To: 0000-00-00 1[***] ________________________________________________________________ 1-Rule 15 omitted by Notification No. S.R.O. 918(I)/2019 dated August 7, 2019. Before omission read as: 15. Receipt of return by the Bank.-- (1) The Bank official shall ensure that the particulars entered in all the three copies of the return are identical and that the amount deposited by the registered person tallies with the amount indicated as “TOTAL SALES TAX PAYABLE” in the return, and shall thereafter sign and stamp the return indicating the date of payment of tax and submission of tax return. (2) The Bank shall forward the original copy of the return to the concerned 1[Collectorate] of Sales Tax or the LTU, as the case may be. The second copy thereof along with the computer generated receipt shall be delivered to the registered person as a token of receipt of payment of sales tax and filing of return and the third copy shall be retained by the Bank for its record. (3) In case of payment through cheque, pay order or bank draft, the Bank will receive the return in triplicate along with the instrument of payment for the amount of tax payable indicated in the return and issue a provisional acknowledgement receipt to the registered…