SALES TAX RULES FORMS

INDEX

 

Form No.

Description

1

Application for Registration under section 10 of the Sikkim Sales Tax Act, 1983

2

Certificate of Registration granted under Section 10 of the Sikkim Sales Tax Act, 1983

3

Return of Sales Tax payable for the quarter ending

4

Declaration stating name of the person in charge of the business under section 17 of Sikkim Sales Tax Act, 1983.

5

[See rule 8]

6

Register of completed forms of declarations in From V received (to be maintained by selling dealers)

7

Register of blank declaration forms in Form V (To be maintained by purchasing dealers)

8

Statement of sales not taxable or taxable at concessional rates of tax Part I -Sales exempt from tax under Section 5(2)

9

Notice of hearing under section 10(4), 11(3), I3 (2) (a), 13(3), 13(4), 13(5) or the Sikkim Sales Tax Art, 1983.

10

Notice of Demand under section 14 and notice of excess payment of tax under section 16. No...................... Date From

11

Chelan for payment of tax/penalty/interest due under the Sikkim Sales Tax Act, 1983.

12

See rule 17 (2) (b)

13

Refund payment order

14

Refund adjustment order counterfoil

15

(See rule 18(2)]

16

Memorandum of appeal under section 21(2) of the Sikkim Sales Tax Act, 1983 against an order of assessment of tax, penalty or interest.

17

Application by a dealer for revision under sub-section (3) of section 21 of the Sikkim Sales Tax Act, l983.

18

Register of tax practitioners

19

Authorization of tax practitioner to appear on behalf of any person before any authority appointed under the Act.

20

Declaration to be filed at the Check Post Original (to be retained at the Check Post) (To be retained by COUNTERFOIL

A1

Return of sales tax payable under the central sales tax act, 1956

A2

Register of Declaration/Certificate Forms under the Central Sales Tax Act, 1956.

A3

(See rule 12)

A4

Notice of demand under section 9 of central sales tax act, 1956.