Sales Tax Rules, 2006

CHAPTER-XIV-AD

PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS

Sales Tax Rules, 2006 CHAPTER-XIV-AD PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS From: 2025-02-17 - To: 0000-00-00 150ZEO. Procedure for sealing of business premises of integrated tier-1 retailers.– The business premises of such person as mentioned in sub-rule (1) of rule 150ZEN shall be liable to be sealed in the manner prescribed as under:– (1) The Commissioner Inland Revenue, in whose territorial jurisdiction the business premises of tier-1 retailer is located, may initiate proceedings for sealing of the business premises on the basis of information that such person was found involved in the issuance of tax invoice that does not carry the invoice number or QR Code as prescribed, bears duplicate invoice number or counterfeit QR Code, the invoice is defaced, or there is any other evidence of tempering; (2) The information referred to in sub-rule (1) may be acquired in the following manner:– (i) reported as unverified on “Tax Asaan” application or POS Dashboard; (ii) physically available or acquired through mystery shopping as referred to in sub-section (2) of section 56C of the Act; or (iii) through any other reliable source. (3) The Commissioner Inland Revenue concerned shall verify any invoice through invoice number or QR code before declaring it unverified; (4) Where the Commissioner Inland Revenue has evidence as provided under sub-rule (3), that a tier-1 retailer has 1[involved in issuances of unverified invoice, or it store becomes disconnected with the FBR data base for forty eight hours, or invoices of offline period not entered in the system in next twenty four hours or device does not keep record of invoices during offline period, as the case may be] the Commissioner Inland Revenue shall seek the approval of the Chief Commissioner Inland Revenue in writing for sealing of the retailer’s business premises besides mentioning the team of officers and officials that shall carry out the process of sealing of the said business premises: Provided in case the unverified invoices belong to a business premises of tier-1 retailer having jurisdiction in some other field formation, the Commissioner Inland Revenue concerned shall…