Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

From: 2023-12-07 - To: 0000-00-00 1[12A. Non-active taxpayer.- (1) A registered person who does not fulfil any of the conditions prescribed in clause (1) of section 2 of the Act shall automatically become a non-active taxpayer and his name shall be removed from the active taxpayers list maintained by the Board. (2) A non-active taxpayer shall not be entitled to-- a. file Goods Declarations for import or export; b. issue sales tax invoices; c. claim input tax or refund; or d. avail any concession under the Act or rules made thereunder. (3) No person, including government departments, autonomous…