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1992 Sro 52 ST

The Refund of Sales Tax Rules, 1992 outlines the procedures for refunding sales tax under the Sales Tax Act, 1990. Registered persons must file refund claims with the Assistant Collector of Sales Tax, who will conduct audits and issue refund orders after verifying claims. The rules also specify that claims for refunds due to overpayment must be filed within one year of payment.

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Aasim Farooq
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16 views2 pages

1992 Sro 52 ST

The Refund of Sales Tax Rules, 1992 outlines the procedures for refunding sales tax under the Sales Tax Act, 1990. Registered persons must file refund claims with the Assistant Collector of Sales Tax, who will conduct audits and issue refund orders after verifying claims. The rules also specify that claims for refunds due to overpayment must be filed within one year of payment.

Uploaded by

Aasim Farooq
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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The

REFUND OF SALES TAX RULES,


1992
CONTENTS

1. Short title and commencement.


2. Refund of tax under sub-section (1) of section 10.
3. Refund of tax under section 66.

The
REFUND OF SALES TAX RULES,
1992
1
Notification No. S.R.O. 52(I)/92, dated 26th January, 1992. --- In
exercise of the powers conferred by the section 50 of the Sales Tax Act, 1990,
read with sub-section (1) of section 10 and section 66 of the said Act, the Central
Board of Revenue is pleased to make the following rules, namely:--

1. Short title and commencement. --(1) These rules may be called


the Refund of Sales Tax Rules, 1992.

(2) They shall come into force at once.

2. Refund of tax under sub-section (1) of section 10. -- (i) For


refund of input tax under sub-section (1) of section 10 of the Sales Tax Act, 1990,
the registered person shall file a refund claim complete in all respects with the
concerned Assistant collector of Sales Tax.

(ii) the Assistant Collector on receipt of a claim under sub-rule (1) shall
depute an audit team to conduct audit of the unit. After careful scrutiny of the
refund claim and the audit report, the Assistant Collector shall, subject to the
provisions of sub-section (1) of section 10 of the Sales Tax Act, 1990, and after
adjusting other liabilities, if any, of the registered person due to the Government,
shall allow refund of input tax through an order.

3. Refund of tax under section 66. -- (I) For refund of sales tax
under section 66 of the Sales Tax Act, 1990, the registered person shall file claim
for refund of sales tax paid or overpaid through inadvertence, error or
misconception with the concerned Assistant Collector of Sales Tax, within one
year of the date of payment.

1
Reported as PTCL 1992 St. 638
(ii) The Assistant Collector of Sales Tax shall scrutinize the claim filed
under sub-rule (1) and after satisfying himself as to the admissibility of the refund
claim and after adjusting other liabilities, if any, of the registered person due to
the Government, shall issue refund order.

*****

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