Tax Book 2023

Recovery of Arrears and Refund Chapter- 08

Q.13. Provided that no refund claim shall be entertained if the claimant fails to furnish the claim on the
prescribed software along-with the supportive documents within ___ days of the filing of return:

(a) 120

(b) 60

(c) 100

(d) 80

Q.14. The period of 120 days shall be reckoned from date of filing of return or the date of issuance of ___
whichever is later.

(a) RCPS

(b) BCA

(c) Demand notice

(d) none of above

Q.15. If a claimant is exporting goods manufactured by him as well as the goods purchased in the same
state, in the same tax period, the period of 120 days shall be reckoned from date of filing of return or
the date of issuance of BCA, _____.

(a) which-ever is earlier

(b) whichever is later

(c) none of above

Q.16. The manufacturer-cum-exporters, who are registered as limited companies, having annual turnover
more than ___ million rupees and whose refund claim on inputs consumed in zero-rated supplies
excluding building material and utilities is less than 1% of the value of exports and local zero-rated
sales, shall have the option to file refund claim electronically provided their suppliers are also filing
return along with details of sale and purchases electronically.

(a) 500

(b) 200

(c) 100

(d) 10

Q.17. If the supportive documents are not submitted to the officer-in-charge within the specified time, the
Collector of Sales Tax having jurisdiction may extend the time limit for a further ___ days on a written
request from the claimant justifying the reasons for delay in submission of such documents or data on
RCPS.

(a) 60

(b) 70

(c) 80

(d) 90

Q.18. Refund of sales tax paid inputs, local supply of manufacturing of goods which has been zero-rated,
shall be processed and sanctioned through the Fast Track Channel within ___ days from the date of
filing of refund claim.

(a) 20

(b) 30

(c) 15