How should further tax of 4% be deposited to the government?

Question

As per Section 3(1A) of the Sales Tax Act, 1990, when taxable supplies are made to a person who:  has not obtained a sales tax registration number, or  is not an active taxpayer,  a further tax at the rate of 4% is applicable in addition to the standard 18% sales tax, making the total sales tax 22% on such transactions.  Clarification Required: How should this further tax of 4% be deposited to the government? Will it be reflected in Annexure-C of the sales tax return, or will a separate PSID (Payment Slip ID) need to be generated for this additional amount?

Answer 1

• The 4% Further Tax is not deposited separately through a separate PSID.

• It is declared and paid along with normal sales tax liability in the monthly sales tax return (Annexure-C).