Sales Tax Rules, 2006

CHAPTER-V-A

REFUND TO FIVE EXPORT-ORIENTED SECTORS

From: 2023-12-07 - To: 0000-00-00 39D. Filing and Processing of refund claims.- The data provided in the monthly return shall be treated as data in support of refund claim and no separate electronic data shall be required to be provided. The amount specified in column 29 of the return, as prescribed in the form STR-7, shall be considered as amount claimed, once the return has been submitted along with all prescribed annexes thereof: 1[Provided that the claimant may submit his return without Annex-H and the same may be filed separately at any time but not later than one hundred and twenty days or as the case may be not later than one hundred and eighty days for commercial exporters of submission of the return without Annex-H. The date of submission of Annex-H shall be considered as the date of filing of claim.] Provided further that the period of one…