Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

From: 2023-12-07 - To: 0000-00-00 1[5A. Temporary registration.- (1) Where a person files application for sales tax registration as a manufacturer without having installed machinery, for the purpose of import of machinery to be installed by him, temporary registration as manufacturer shall be allowed to him for a period of sixty days subject to furnishing of the complete list of machinery to be imported along with Bill of Lading (BL) or Goods Declaration (GDs) in lieu of the requirements prescribed in 2[***] sub-rule 2[(2)] of rule 5. (2) The temporary registration shall be issued by the computerized system within seventy- two hours of filing of the complete application. (3) After receiving temporary registration, the person shall be allowed to import plant, machinery and raw materials, etc. as a manufacturer, subject to submission to the customs authorities of a post-dated cheque equal to the difference in duties and taxes to be availed as a manufacturer. (4) In case the requirements prescribed in 2[***] sub-rule (1A) and sub-rule (1B) of rule 5 are not fulfilled within sixty…