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If the input tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than 45 (forty five) days of filing of refund claim in such manner and subject to such conditions as the board may, by a notification in the official Gazette specify.
A taxpayer shall issue a letter of authorization, duly signed by the proprietor, partner or director of the company or, business concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal.
Active Taxpayer List (ST) is a central record of online active Sales Tax Return filers.