Bank Guarantee for Sales Tax

The format of Bank Guarantee was annexed with Trade Circular No. 33T of 2005 Dt. 21.10.2005, previously. Now after amended provisions, the format of Bank Guarantee is also amended to facilitate the dealer. The new format is annexed with this circular. The Bank Guarantee shall be obtained from any branch of a bank notified as a Government Treasury. The maximum period for a Bank Guarantee shall be of 36 months. It shall be furnished to respective Joint Commissioner in charge of grant of refunds. The Bank Guarantee shall be for such amounts and such periods as the Commissioner may by public notice notify from time to time.

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