Sales Tax Instructions

Sales Tax Instructions, 2009
4. It is also clarified that if the return is due on a public holiday, the next
working day will be treated as the due date as clearly mentioned in section 10 of the
General Clauses Act, 1897.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II),
addressed to all the Collectors of Sales Tax. Copy endorsed to all the Collectors of Sales Tax of
Adjudication.]
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C.No.3(9)ST-L&P/2001 DATED 16 TH JULY, 2001
SUBJECT:-
CLARIFICATION REGARDING FILING OF SALES TAX
RETURN.
I am directed to refer to Central Board of Revenue‘s letter of even number dated
13 th July, 2001and to state that the following three questions have been raised about the
implementation of the said letter, viz:-
(iv) Whether the date for filing of all the returns for the month of June, 2001
which were required to be filed upto 15 th July, 2001 has been extended
upto 20 th July, 2001?
(v) If a registered person has sold his entire products, not included in SRO
389(I)/2001, in July, 2001 to only registered firms, whether he is bound
to submit two returns?
(vi) Those who have already submitted their returns of June, 2001 on original
proforma showing further tax @ 1.5% and 3% for the periods from 1 st to
17 th and 18 th to 30 th June 2001 respectively, what should they do?
Whether they are also required to file additional return?
2. The above questions have been examined in the Board and it is
clarified/directed that:-
(v)
The date for filing separate returns in terms of sub-section (2) of section
26 of the Sales Tax Act, 1990 has been extended only in respect of such
registered persons who are required to file two separate tax returns due to
the reasons stated in Board‘s above quoted letter dated 13 th July, 2001
i.e.,