Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(17)STP/2001 DATED 28 TH MARCH, 2005
SUBJECT:
SUMMARY OF INVOICES UNDER SRO 508(I)/2004 DATED 12 TH
JUNE, 2004
I am directed to refer to the subject cited above and say that under SRO
508(I)/2004 dated 12.06.2004 registered persons engaged in the manufacture or supply or
export of textile items, detailed there under, are required to submit a monthly summary of
their purchases and sales made during a tax period to the concerned Collector of Sales
Tax.
2. The Collectors are requested to confirm that the required details have
been provided by the registered persons and that the same have been duly used before
processing and sanctioning of the refund claims and a confirmation-cum-report be
submitted to the Board by 31.03.2005 positively.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary(ST&CE-L&P), addressed to the Collector, Customs, Sales Tax & Central Excise, Hyder
abad/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/ Faisal
abad/ Gujranwala/ Rawalpindi/Peshawar, the Collector (Enforcement), Sales Tax House,
Karachi, the Collector, Large Taxpayers Unit (LTU), Karachi. Copy to P. S. to Member (Sales
Tax & CE) CBR, Islamabad and Chief (STARR with the request to confirm that the module for corelation
of summary of purchase and sale invoices is operational and the data is being duly
utilized during computerized processing of the refund claims filed by all the textile related refund
claims. Report be submitted to the Board b 31.03.2005.]
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C. NO.3(12)ST-L&P/2004 DATED 30 TH MARCH, 2005
SUBJECT: DISPOSING OF CARRY OVER STOCK PRIOR TO 01.07.2004
BY THE COMMERCIAL IMPORTERS
I am directed to refer to the subject cited above and to say that Board vide its
letter of even number dated 06.01.2005 was pleased to direct that the commercial
importers may dispose off their inventory of stocks imported prior to 30.06.2004 by
31.03.2005 and file separate monthly returns accordingly, till 15.04.2005. The trade
bodies are now requesting that the commercial importers may be allowed to avail this
facility till 31.12.2005, or the provisions of the special procedure for payment of sales tax
on minimum value addition on commercial imports may also be extended to the
inventory of commercial imports made prior to 30.06.2004, thus waiving off the
condition of time for disposal of such stocks.
2. Member (Sales Tax & Central Excise) has desired that the matter be
discussed with the concerned trade association/bodies and a conclusive report with
recommendations be forwarded to the Board within 3 days.