Sales Tax Instructions

Sales Tax Instructions, 2009
therefore, make payment of any amount out of sales tax which might be due from him for
that tax period in advance, on any date during the tax period provided that:-
(iv)
(v)
(vi)
the tax period to which such advance payment relates is shown on the
return;
the words ―advance payment‖ are clearly written on the return; and
the amount so paid is indicated as ―carry forward‖ in the relevant column
of the return.
3. All such payments shall be treated as ‗carry forward‘ and the registered
person shall be entitled to adjust the same in the tax return due to be filed by him for that
tax period under section 26. No additional tax or penalty shall be attracted in such cases.
The Collectors of Sales Tax will however, ensure that their computer sections do not
indicate such cases as short filers.
4. This clarification shall mutatis mutandis apply to enrolled persons and to
such persons who are discharging their tax liabilities under special procedures notified
under section 71 of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to all the Collectors of Sales Tax of Customs/Sales Tax.]
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C.No.3(9)ST-L&P/2001 DATED 28 TH JUNE, 2001
SUBJECT:- CLARIFICATION REGARDING PAYMENT OF FURTHER
TAX IN RESPECT OF GOODS CHARGEABLE TO SALES TAX
@ 20%.
I am directed to refer to Federal Government‘s Notification No.S.R.O.
389(I)/2001, dated 18 th June, 2001 and to say that a question has raised as to whether
supplies of goods specified in the said notification which are chargeable @ 20% also