Sales Tax Rules, 2006

CHAPTER-XVII

DETERMINATION OF MINIMUM TAX LIABILITY

From: 2023-12-07 - To: 0000-00-00 157. Procedure to be followed for determining minimum liability.- (1) Where a registered person fails to file a return by the due date, an officer not below the rank of Assistant Commissioner, having jurisdiction, shall issue a notice to the registered person to file return within fifteen days failing which his minimum liability would be determined. (2) If the registered person files the return within the time as stipulated in the notice, the notice shall abate. If otherwise, the officer shall proceed to determine the minimum liability in the manner as prescribed in the following rule. (3) The assessment order determining the minimum liability shall be communicated to the registered person. (4) If the registered person files the return and pays the due amount of sales tax for the tax period along with additional tax and penalty under section 33(1) of the Sales Tax Act, 1990, within…