Sales Tax Flashcards

1
Q

Destruction of goods?

A

Sec 23

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2
Q

Determination of input tax

A

Sec 25

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3
Q

Zero rating

A

4

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4
Q

Tax on retailers

A

(9)

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5
Q

Capacity tax

A

1B

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6
Q

Input tax

A

(14)

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7
Q

Output tax

A

(20)

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8
Q

Supply means

A

(33)

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9
Q

Active taxpayer

A
Who is
Blacklisted/suspended
Fail to file return for 2 consective tax periods
Fail to file quarterly tax statement
Fail to file income tax return
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10
Q

Time of supply

A

Do yourself

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11
Q

Temporary registration

A

Do yourself

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12
Q

Which person are required to be registered?

A

Do yourself

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13
Q

Basis of suspension

A

Non availability of person at the given address.
Non filing of sales tax return.
Any other reason to be specified by the commissioner.
On recommendation of commissioner of any other jurisdiction.
Making substantial purchases/supplies to suspended / blacklisted person.
Abnormal tax profile.
Refusal to furnish record
Refusal to access to business premises.

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14
Q

Which person are required to register under sales tax?

A

Do yourself

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15
Q

Temporary registration

A

Do yourself

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16
Q

Deregisteration of person

A

Do yourself

17
Q

Refund of input tax

A

Do yourself

18
Q

Collection of excess amount of tax

A

Do yourself

19
Q

Zero rated supplies

A

Do yourself

20
Q

Circumstances of suspension

A

Do yourself

21
Q

Blacklisting

A

Do yourself

22
Q

Cottage industry

A

Do yourself

23
Q

Whole sale

A

Do yourself

24
Q

Retailer

A

Do yourself

25
Q

Manufacturer/ producer

A

Do yourself

26
Q

Return

A

Do

27
Q

Revision of return

A

Do yourself

28
Q

Particulars of return

A

Do yourself

29
Q

Extension of time for revision of return

A

Do yourself

30
Q

Special return

A

Do yourself

31
Q

Final return

A

Do yourself

32
Q

Restriction on the unregister person

A

Do yourself

33
Q

Taxable activity

A

Do yourself

34
Q

Determination of tax liability

A

Do yourself

35
Q

Tax credit not allowed

A

Do yourself