Sales Tax Instructions

Sales Tax Instructions, 2009
value-addition of one item or jeweller as the basis
for comparison with others.
Immunity for period prior to
30.06.2001
In case of jewellers who get registered and file
their first return for the month of July, 2001 by the
15 th August, 2001 the Collectorates shall not
question or raise demand for their past transactions
made upto 30 th June, 2001.
Option for turnover tax
As clearly decided in the earlier meeting with the
Jewellers‘ Associations, the proposal that jewellers
be given option to get enrolled under turnover tax
regime cannot be accepted.
Input adjustment
In view of the exemption of gold and silver used in
jewellery and charging of sales tax only on valueaddition,
input tax adjustment cannot be allowed
under the law.
Alteration of formats
It has been decided that the jewellers may use
modified invoices, provided the information in the
prescribed invoice is clearly mentioned in the
modified invoice. Urdu translation of the format is
also permissible.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to All Pakistan Sarafa Association, Hyderabad/Chartered
Accountant, Salam Chambers, Lahore. Copy endorsed to all the Collectors of Sales Tax.]