Sales Tax Returns Chapter- 03
Sr. (^) Section Rule Topic covered
(^) For CAF- 6 AND ICMAP Students
(^14) Filing of Returns
(^15) Omitted
(^16) Omitted
(^17) Filing of annual sales tax return
(^18) Electronic filing of return
(^26 13) Return
(^) Sales tax return
(^) Revision of return
(^) 26AB Extension of time for furnishing returns
(^27) Special returns
(^28) Final return
(^29) Return deemed to have been made
(^) MCQ’s with solutions
(^) ICAP Mod C past papers theoretical questions
In this chapter
CIR stands for Commissioner Inland Revenue
RP stands for Registered Person
Returns means any return required to be furnished under Sales tax Act.
RETURN
All registered persons required to file a return u/s 26 of the Safes Tax Act, 1990 according to the
following rules:- Filing of Returns [Rule 14]
Every RP shall file the return, along with all its annexures, in accordance with the instructions and
manner as specified in rule 18 covered as under. Where a RP operates in different sectors for which
different dates of filing of return have been prescribed, such person shall file a single return for all
sectors by such date applicable to his major activity.- Receipt of return by the Bank [Rule 15]
Omitted- Payment of service charges to the Bank [Rule 16]
Omitted- Filing of annual sales tax return [Rule 17]:
Every RP, being a private or public limited company, shall file annual sales tax return, for a financial
year by the 30th September of the following financial year, with the Collector having Jurisdiction,3 SALES TAX RETURNS^
Chapter