Sales Tax Instructions

Sales Tax Instructions, 2009
9. Under rule 305 the audit of the
approval holder is to be
conducted within 12 months
after the end of utilization period
(which was 12 months from the
date of approval but has been
revised by the Board as 18
months from the date of
procurement). No mechanism/
provision is available for
conducting a surprise audit/
check of those DTRE approvals
which are within their utilization
period.
10. In the exiting DTRE rules there
is no provision of regular
checking/monitoring the
operational status of the
manufacturing unit approved
under DTRE scheme.
Surprise checking of the stocks of
input goods and output may be
done by the designated staff after
permission from the Collector on
need basis and audit should be
undertaken only where serious
discrepancies are detected.
The Collectors may assign the
responsibility to the Assistant/
Deputy Collector in-charge Hqs
Intelligence Branch for checking
the operational status of the DTRE
applicant as and when required at
the time of granting DTRE
approval or subsequently.
2. Since several DTRE-related issues have been dealt with progressively
under different rulings/clarification issued from time to time and the present clarification
are being issued from time to time and the present clarification are being issued in view
of peculiar events experienced from the forward-looking application of DTRE scheme, it
is therefore, clarified that all instruction earlier issued on the issues covered in this letter,
which may be manifestly or latently contrary to these instruction will be treated as
cancelled to the extent of contradiction/inconsistency, if any. These instructions shall thus
have an unconditional over-riding effect but shall under no circumstances be construed as
a shift in the overall declared CBR‘s policy of facilitating genuine DTRE exporters/cases.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS/DTRE), addressed to the Collector of Customs, Peshawar/ Rawalpindi/ Faisalabad/
Lahore/ Sambrial/ Karachi (Appraisement/ Preventive/ Exports/ Port Bin Qasim), the Collector,
Collectorate of Customs, Sales Tax & Central Excise, Gujranwala/ Multan/ Hyderabad/ Quetta,
the Collector, Collectorate of Customs, Sales Tax & Central Excise, Peshawar/ Rawalpindi/
Lahore/ Karachi (Headquarters/ Audit/ Enforcement), The Collector, Collectorate of Sales Tax,
Faisalabad and the Director, Duty Suspension Audit Office/ Input Output Co-efficient
Organization, 10 th Floor, Custom House, Karachi.]
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C.NO. 3(13)ST-L&P DATED 24TH MARCH, 2005