Sales Tax Instructions

(x)
Sales Tax Instructions, 2009
Bank statement (to ascertain the payments of Rs.50,000//- &
above)
3. Commercial Exporters
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
Purchase invoices
Input register
Sales invoices
Output register
Stock register
Monthly returns
Analysis certificates
Bank credit advice
Bank statement (to ascertain the payments of Rs.50,000//- &
above)
Shipping bill
4. Manufacturers-cum-Exporters
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
Purchase invoices
Bills of Entry
Input register
Sales invoices
Output register
Stock register
Monthly returns
Monthly production reports
Raw material consumption certificates
Analysis cards
Bank credit advice
Bank statement (to ascertain the payments of Rs.50,000//- &
above)
Shipping bill
2. In case any document other than those prescribed above is required, the
same may be called for after seeking written permission to this effect from the Collector,
Sales Tax or DG, RRA, as the case may be.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Nazim Saleem,
Secretary (ST-Audit) addressed to all the Collectors of Sales Tax. Copy endorsed to DAG, RRA,
Islamabad/FPCCI, Karachi/the chairman Committee on Sales Tax Audit Parameters, FPCCI
Karachi.]