Sales Tax Rules, 2006

CHAPTER-XVII-B

PROCEDURE FOR COLLECTION AND PAYMENT OF EXTRA TAX ON SUPPLIES OF ELECTRIC POWER AND NATURAL GAS CONSUMED BY UNREGISTERED PERSONS AND PERSONS OTHER THAN ACTIVE TAXPAYERS

From: 2023-12-07 - To: 0000-00-00 158K. Conditions and limitations.– (1) The amount of extra tax shall not be adjustable by the supplier or the consumer in their returns, and shall be paid in full by the supplier into the Treasury. (2) The supplier of electric power or natural gas, as the case may be, shall require the consumer to communicate the sales tax registration number and then, verify it from the website of the Board, to confirm whether the person is actually registered and is on the active taxpayers list maintained by the Board. (3) The supplier shall also confirm that the name, address and other particulars appearing in the registration profile are the same as those in the record of supplier. (4) A person having multiple places of business shall ensure that all such places of business are properly declared and entered in his…