Sales Tax Returns Chapter- 03
MODULE C THEORETICAL PAST PAPERS QUESTIONS
Q. NO. 6 (b) Spring 2022
Shajee Limited (SL) purchases cosmetic products from Tajee (Private) Limited (TPL). In the month of
October 2021, SL received a consignment of 5000 units from TPL. On delivery, SL found that 50% of the
items were expired and decided to return them.
Both SL and TPL are registered under the Sales Tax Act, 1990 and file sales tax return on regular basis.
Required:
Under the Sales Tax Rules, 2006 specify the document which must be issued by SL on return of goods to
TPL. Also state the particulars that should be mentioned on the document to be issued.
Q. NO. 6 (c) Autumn 2019
Who is required to file the following sales tax returns? Also mention the due date of filing of these
returns.
(i) Monthly return (ii) Special return
(iii) Final return (iv) Annual returnQ.NO.5 (a) Autumn 2014 Under the Sales Tax Act, 1990 and Rules made there under:
(ii) Change in rate of tax during a tax period.
Q. NO. 10(b) Spring 2014 Under the provisions of Sales Tax Act, 1990:
Discuss the conditions under which a registered person may file a revised return.
Q. No. 8 (b) Autumn 2013 Discuss the rules relating to filing of electronic return under the Sales Tax
Rules, 2006.
Q. No. 8 (a) Autumn 2012 Under the provisions of Sales Tax Act, 1990 and Rules made there under,
identify the last date for filing of sales tax return in each of the following cases:
(i) One 1 August 2012, Sara registered herself under the Sales Tax Act, 1990.
(ii) Fatima filed the return for the month of July 2012 on 10 August 2012. She wants to revise her return
to correct certain errors.
(iii) Amna Engineering Limited (AEL) is registered under the Sales Tax Act, 1990. AEL wants to file
annual sales tax return for the financial year ended 30 June 2012.
(iv) Abida wants to deregister herself with effect from 30 September 2012.
Q.NO. 7(a) Spring 2009 Discuss the provisions of the Sales Tax Act, 1990 with regard to the following:
(i) Filing of return
(ii) Voluntary revision of return
(iii) Revision of return during or after issuance of a notice of audit.
Q. NO. 10 Spring 2006 Explain the provisions of section 26 of Sales Tax Act, 1990 with regard to the
following:
(a) Change in rate of tax during a tax period
(b) Voluntary revision of return
(c) Revision of return during audit or after issuance of a show cause notice by the department.