Sales Tax Rules, 2006

CHAPTER-V

REFUND

Sales Tax Rules, 2006 CHAPTER-V REFUND From: 2025-01-01 - To: 0000-00-00 36. Post-sanction audit of refund claims.- (1) After disposing of the refund claim, the officer-in-charge shall forward the relevant file to the Post Refund Audit Division for post-sanction audit and scrutiny; which shall, inter alia include verification of input tax payment by respective suppliers and compliance of section 73 of the Act 1[:] 2[Provided that scrutiny of the refund claims processed or sanctioned after the 30th June, 2014 shall be carried out on the basis of risk-based selection through computerized Post Refund Scrutiny (PRS): Provided further that where the Commissioner Inland Revenue has reasons to believe that a registered person whose refund claim…