CAF-2 · Chapter 17 · Question 8 of 15
Under the rules for suspension and blacklisting of registration, the Commissioner can suspend a registered person's sales tax registration through the system, without prior notice, if the person fails to file sales tax returns for:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) Three consecutive months.
Explanation
A registered person who does not file sales tax returns for three consecutive months shall be caused to be suspended through the system without any notice. (Note: Null filing for six consecutive months also triggers suspension).
More Scope of Sales Tax Law and Rules for Registration and Deregistration MCQs
- Q10What is the primary difference between a "zero-rated supply" and an "exempt supply" under the Sales Tax Act, 1990?
- Q11A registered person makes a taxable supply of a home appliance to a consumer from the general public on an installment basis. The cash…
- Q12How is sales tax collected from retailers who do NOT fall into the Tier-1 category?
- Q13For items specified in the Third Schedule (such as fruit juices, ice cream, and toilet soap), how is the sales tax calculated and displayed?
- Q14If a registered person fails to file a sales tax return for six consecutive months, what action will the computerized system take?