Sales Tax Instructions

Sales Tax Instructions, 2009
Sales Tax & Central Excise, Hyderababd/Quetta/Multan and the Collector, Collectorate of Sales
Tax, Faisalabad.]
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C. NO. 3(9)ST-L&P/96 DATED 18 TH JULY, 2001
SUBJECT:-
CLARIFICATION REGARDING FILING OF SALES TAX
RETURN.
I am directed to enclose a copy of Notification No.516(I)/2001, dated 14.07.2001
which prescribes the new proforma for sales tax return and copies of Board‘s letters of
even number dated 13.07.2001 and 16.07.2001 which clarify the issues regarding filing
of return for the month of June, 2001.
2. It may please be noted that date for filing of return has been extended to
25.07.2001 for those taxpayers who voluntarily file two separate returns for the month of
June, 2001 despite that they had already filed one return for the said month.
3. You are requested to please inform all the designated branches of
National Bank of Pakistan accordingly. Copies of the enclosed notification and letters
may please be circulated to all such branches.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Vice President National Bank of Pakistan, I. I. Chundrigar
Road, Karachi & copy to Collector of Customs, Sales Tax & Central Excise, Quetta, Hyderabad,
Multan; Collector of Sales Tax & Central Excise, (East) Karachi, (West) Karachi, Rawalpindi,
Peshawar, Gujranwala, Lahore & Collector of Sales Tax, Faisalabad.]
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C. NO. 1(16)STR/98 DATED 18 TH JULY, 2001
SUBJECT:-
GST AT RETAIL-INSTRUCTIONS REGARDING
You are aware that in the budget 2001 the following important decisions have
been taken with regard to levy of GST on traders / retailers, etc:-
(i) The enlistment tax scheme will end on 30.06.2001.
(ii) The traders with annual turnover between Rs.1 and 5 million shall have to
compulsorily enroll or, at their option, register.
(iii) Traders with turnover in excess of Rs. 5 million per year have to get
registered.
2. In order to facilitate the transition, the following specific relief measures
have been announced in the budget:-
(i)
Retailers with annual turnover between Rs.1 and 10 million will keep
simplified records applicable to the enrollment category retailers;