TEMPORARY SALES TAX REGISTRATION

5A. Temporary registration
Person applying as a Manufacturer without having installed machinery, for the purpose of import of machinery to be
installed by him, temporary registration shall be allowed to him for a period of 60 days subject to furnishing of the
complete list of machinery to be imported along with Bill of Lading (BL) or Goods Declaration (GDs).
•Temporary registration shall be issued within 72 Hours of filing of the complete application.
•After receiving temporary registration, the person shall be allowed to import plant, machinery and raw materials, etc.
as a manufacturer, subject to submission to the customs authorities of a post-dated cheque equal to the difference in
duties and taxes to be availed as a manufacturer.
In case the requirements prescribed in clause (h) of sub-rule (1A) and sub-rule (1B) of rule 5 are not
fulfilled within sixty days of issuance of the temporary registration, such temporary registration shall be
disabled and the post-dated cheques submitted shall be encashed.
•A person holding temporary registration shall file monthly return in the form STR-7, but shall not issue a
sales tax invoice and if such invoice is issued, no input tax credit shall be admissible against such invoice.
No sales tax refund shall be paid to the person during the period of temporary registration and the
amount of input tax may be carried forward to his returns for subsequent tax periods.