Sales Tax Instructions

Sales Tax Instructions, 2009
developed and presented by the Collectorates. The Collectorates are advised to keep the
Board posted of the developments in the matter.
[Exemption given in Budget 2003-2004]
[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.]
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C.No.3(1)STP/98 DATED 11 TH SEPTEMBER, 2001
SUBJECT:-
CLARIFICATION REGARDING SECTION 9 AND SRO.696(I)/96
DATED 22.8.1996, THE DEBIT AND CREDIT NOTE AND
DESTRUCTION OF GOODS RULES, 1996.
I am directed to refer to your letter dated 5 th September, 2001 on the subject cited
above and to say that the Debit and Credit Note and Destruction of Goods Rules, 1996
were amended vide SRO.400(I)/2001, dated 18 th June, 2001 to harmonize their scope
with the provisions of section 9 of the Sales Tax Act, 1990.
2. Earlier the said Rules only applied to taxable supplies when the goods
were returned by the buyer on the ground that they were damaged or sub-standard. This
restriction was omitted vide SRO.682(I)/99, dated 12 th June, 1999 and SRO.400(I)/2001,
dated 18 th June, 2001. Now, the Rules apply to all the circumstances mentioned in
Section 9 of the said Act.
concerned.
3. There is no change in the Rules as far as effect on unregistered buyers is