RST Rules 40Chapter X · Accounts and Records
Section 40 · Accounting of tax collected from buyers
Text size — level 1 of 4
- A dealer, who collects tax from the buyers, shall show the sale price and sales tax or other tax thereon separately in the bill or case memorandum and keep a copy thereof, and shall also maintain a separate account in form ST 23 A in respect of the tax collected from day to day, mentioning the number and date of the bill or cash memorandum, as the case may be.
Your private note on this section
Only you can see this note.