Wednesday, August 3, 2016
1. all importers 2. all wholesalers (including dealers) and distributors 3. manufacturers not falling in cottage industry 4. Retailers (having value of supplies of over 5 million rupees, in any tax period during the last 12 months. 5. Persons making zero-rated supplies, including commercial exporter who intends to obtain sales tax refund against his zero rated supplies.
