Sales Tax Instructions

Sales Tax Instructions, 2009
respect thereof is received, whichever is earlier. The provisions of
section 2(44) of the Sales Tax Act, 1990 defining ‗time of supply‘ shall
mutatis mutandis apply in this regard.
Question No.5. The application for registration and sales tax returns for
service provider is not available. Moreover, it is not clear whether a
separate registration would be required for persons who are either
already registered or who are engaged both in supply of goods and
rendering of services?
Answer The forms of registration application and monthly return
prescribed under Annex ‗A‘ of SRO 550(I)/96, dated 1 st July, 1996 and
Annex ‗A‘ of SRO 551(I)/96, dated 1 st July, 1996 respectively may be
used. In the registration application form (PART-‗C‘ thereof), the words
‗service provider – club‘ may be written in block letters creating both
No.8 under S.No.12 of the said PART-C. Separate registrations are
required for a person who is rendering taxable services as well as making
supplies of taxable goods.
2. It is advised that all clubs may be brought under tax net immediately and
in case of non-compliance, necessary legal action may be taken to enforce sales tax law
and recover the tax due under intimation to the Board.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to the Collector of Sales Tax (East), Karachi. Copy endorsed to all the other Collectors
of Sales Tax for similar action.]