Commercial exporter is not required to register with sales tax department. But if you pay the sales tax on purchasing the goods from local market it will be better for you to get yourself register with sales tax department so that you may claim refund of your input tax deducting on your purchases. Once you are registered in sales tax department you will be obliged to file monthly sales tax return irrespective of the fact that you have been involved in any sales tax activity or not.

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