Registration and Returns of Sales Tax & FED Full Lecture | Return E-Filing | Knowledge Library
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Welcome to my YouTube Channel. Today we are sharing with you Registration & Related Matters Including Active Taxpayer, Non-Active Taxpayer, De-Registration, Blacklisting and Suspension and Restoration Lecture.
OUTLINE:
A. Sales Tax Act, 1990
Change in the rate of tax
Time and manner of payment
Determination of tax liability
Levy and collection of tax on specified goods on value addition
Registration
De-registration, blacklisting and suspension of registration
Active taxpayer list
Return
Special returns
Final return
B. Sales Tax Rules, 2006
Application for registration
Temporary registration
Compulsory registration
Change in the particulars of registration
Transfer of registration
Option to file application with commissioner inland revenue
Cancellation of multiple registrations
De-registration
Blacklisting and suspension of registration
Suspension
Blacklisting
Non-active taxpayer
Restoration as an active taxpayer
Filing of monthly returns
Filing of annuals sales tax return
Electronic filing of sales tax return
C. Sales Tax Special Procedure Rules, 2007
Special procedure for payment of sales tax by importers
Application
Payment of sales tax on amount of minimum value addition
Tax not be refunded
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