Sales Tax Returns Chapter- 03
the CIR may require any person whether, registered or not, to furnish a return on his behalf or
as a representative.- Final return [U/S 28]:
If a person applies for de-registration, he shall before such de-registration, furnish a final return to the
CIR in the specified form in such manner and at such time as directed by the CIR.- Return deemed to have been made [U/S 29]:
A return to be made on behalf of a person by his duly appointed representative shall, for all purposes,
be deemed to have been made by such person or under his authority unless proved to the contrary.- Summary of returns and their filing dates other than as specified in Rule 18 above is given
hereunder:
SR. FILER
UNDER
SECTION /
UNDER RULE
NATURE OF SALES TAX
RETURN
DUE DATE
1(a) REGISTERED
PERSON WHERE NO
TAX PAYMENT IS
INVOLVED[OTHER THAN (B) TO
(D) AS UNDER]
U/S 26 &
26AA
Monthly
(including production
monthly return, where
applicable)15 th of next month following
the tax period(b) REGISTERED
PERSON WHERE ST
DEPOSITED ON DUE
DATE[OTHER THAN (A)
ABOVE
U/R 18(3) Monthly
(including production
monthly return, where
applicable)18 th of next month following
the tax period2. REGISTERED OR
UNREGISTERED
PERSONU/S 27 Special On the date specified by the
CIR its notice calling for
such return.3. PERSON APPLIED
FOR DE-
REGISTRATIONU/S 28 Final On the date specified by the
CIR4. COMPANY (PRIVATE
OR PUBLIC LTD.)
U/R 17 Annual 30 th of September following
the year end