SALES
TAX CIRCULAR NO. 1 OF 1997,
DATED
12TH JANUARY, 1997
SUBJECT:
TAX PAYER’S PROFILE—ARREARS AND REFUNDS.
In
view of the fact that the potential of sales tax computer system is not being
optimally utilized to give complete profile of taxpayers specially in respect of
penalties, arrears, and refunds, etc., it has been decided to introduce a
procedure, which will be partly manual but will be effectively supported by the
computer cells of the Collectorates. The following documents are accordingly
prescribed and procedure laid down for necessary information and compliance by
all concerned.
(1)
An “Arrear Register” in the prescribed form (Annex-I) shall be
maintained by the Assistant Collector (Assessment & Processing) which will
contain the information regarding all adjudication proceedings whether under
section 11 or 36 or any othe4r provisions of the Act. A “Recovery Register”
in the prescribed form (Annex-2) shall be maintained by the Assistant Collector
(Enforcement & Collection Division). Similarly, a “Refund Payment
Register”. In prescribed form (Annex-3) shall be maintained by the Audit &
Refund Division in each and every Sales Tax Collectorate.
(2)
Whenever an order-in-original is passed by the adjudicating officer, he
will dispatch the following documents to the tax payer.
(i)
Copy of order-in-original.
(ii)
A return-cum-challan form (ST.I/V.2) duly affixed on the reverse with a
block stamp and having following columns duly filled in by the adjudicating
officer or his staff:
(i)
Tax payable____________________________________________
(ii)
Penalty_______________________________________________
(iii)
Rate of additional tax and date from which it is to be charged (for
calculation of its exact amount on the day of payment).________________
(iv)
Any other liability.______________________________________
(v)
Total_________________________________________________
(3)
The particulars of the order-in-original and the adjudged amount etc.,
shall be entered in the “Arrear Register” which will be updated whenever any
order-in-original is passed and issued. The register shall be sent to computer
section on the 1st and 15th of every moth for making entries in the computer
file for updating of the tax payer’s profile. After the updating of computer
file, the entries in the register will be signed and stamped “Posted in
computer” by the I/c computer section and the register will be sent back
to the concerned Division.
(4)
In case of payment against order-in-original on the return-cum-challan
form, bearing the stamp, the said return will be segregated and dealt with
separately.
(5)
In the first week of each month, the computer section shall generate a
report to be known as “statement of recovery of arrears” in the prescribed
form (Annex-4) and endorse it to Assistant Collector “Processing &
Assessment Division” for updating of “Arrear Register”. Second copy of
this statement shall be sent to the Assistant
Collector (Enforcement &
Collection) for updating of “Recovery Register” and further action including
the initiation of recovery proceedings against those tax payers who fail to pay
the adjudged amounts.
(6)
The “Enforcement & Collection Division” shall update the
“Recovery Register” as and when recoveries are made and shall send this
register to computer section on 1st and 15th of every month for updating the tax
payer’s profile. After updating of computer section file the entries in the
register shall be signed and stamped “Posted in the computer” by I/C
computer section and the register will be returned to Assistant Collector
“Enforcement & Collection Division”.
(7)
The following procedure shall be adopted for monitoring/recording of
refund payments:--
(a)
The Audit & Refund Division shall maintain “Refund Payment
Register” in the prescribed form and details of each refund payment shall be
entered in that register by the refund section.
(b)
At the end of each month the register shall be sent to the computer
section for making entries in the computer file and updating the tax payers’
profile. After updating of computer file, the entries in the register will be
signed and stamped “Posted in computer” by the I/c computer
section and the register will be returned to the Audit & Refund Division.
ARREAR
REGISTER
(To
be maintained by A.C. (Processing & Assessment)
|
S.No |
O-IN-O
Number & Date |
Name
& Registration No. of Taxpayer |
Tax
Period |
Tax
Adjudged |
Penalty |
Additional
Tax |
Total
Amount |
Amount
Actually paid |
Date
of payment |
Balance
(if any) to be recovered |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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RECOVERY REGISTER
(To
be maintained by A.C. (Enforcement & Collection)
|
S.No |
Computer
Reference Number & Date |
Name
& Registration No. of Taxpayer |
Tax
Adjudged |
Additional
Tax |
Penalty |
Total
Amount |
Date
on which Recovery Proceeding Initiated |
Amount
Recovered |
Date
of Recovery |
Balance
Recoverable on |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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REFUND PAYMENT REGISTER
(To
be maintained by A.C. (Audit & Refund Division)
|
S.No. |
Name & Registration No. of the Taxpayer |
Tax Period |
Refund Claimed |
Refund Sanctioned |
Cheque No. & Date |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
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“ANNEX-4”
STATEMENT OF RECOVERY OF ARREARS
To: (i) A.C. (Processing & Assessment)
(ii) A.C.(Enforcement & Collection) for initiating Recovery Proceedings
|
S.No |
O-IN-O
Number & Date |
Name
& Registration No. of Taxpayer |
Total Amount Due |
Due Date of Deposit |
Amount actually paid |
Date of Payment |
Balance (if any) to be recovered (i.e. 4-6) |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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(Signature) I/C Computer Section Dated |
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