Sales Tax Instructions

Sales Tax Instructions, 2009
vention reports.
13 Audit conducted by
officers of Auditor
General of Pakistan at the
premises of registered
persons.
14 Laying down parameters
of sales tax audit.
C. No. 9-St.Ext.
Audit/97 dated
20 th October,
2001
C. No. 5(49) ST-
Int .Audit/2001,
dated 17 th Nov.,
2001.
15 Standardization of audit C. No. 1(2)M)
report, reviewer checklist (Au dit)/2002,
and approver checklist. dated 4th June,
2002.
16 Audits of CNG stations. C. No. 1(2)M
(Audit)/2002, dt.
6th June, 2002.
17 Wastage at C.N.G.
Stations.
18 Collection of sales tax
from steel melters & steel
re-rolling mills.
19 Entitlement of input tax
adjustment to a domestic
supplier in respect of the
supplies made under
DTRE Rules, 2001.
20 GST-related functions of
Member, Audit. [Resci
nded vide STGO No.3 of
2004 dt 12th June,2004]
21 Standardization of audit
report, reviewer checklist
and approver checklist.
22 Audit parameters and
costing for banaspati ghee
and cooking oil units.
23 Complaint by the taxpayers
against demand of
un-necessary documents
by the Collectorates after
having completed the
audit.
C. No. 2(1)-(M
Audit)/2002, dt
8th July, 2002.
C. No. 4/1-STB/
2001, dated 7 th
July, 2002.
C. No. 3(18)STP/
99(Pt), dated 31 st
August, 2002.
Sales Tax General
Order No. 5/
2002, dated 4 th
Nov., 2002.
C. No.3(1) STAO
/2002, dated 26 th
December, 2002.
C. No. 1(9) STR /
2000, dated 30 th
December, 2002.
C.No.1(5)STAO/
2002-Pt, dated
31 st January,
2003.
DRRA should carry out
audit within the premises of
Sales Tax Collectorates on
the basis of record available
in the Collectorate.
List of document which can
be requisitioned for audit.
769
774
Audit proforma/Checklist. 819
Audits of CNG stations. 824
Maximum 13% wastage to
be allowed to CNG
stations.
Audit/determination of
liability for Iron & Steel
Sector on the basis of 800
units of electricity for one
tonne of production.
Audit of zero-rated supplies
under DTRE Rules.
Functions to be performed
by Member Audit, CBR
and distribution of Audit
staff of field formations.
Audit reports to be sent in
approved format.
Audit parameters of
Banaspati Ghee.
Collectorates to ask for
documents after audit in
writing stating reasons for
the same.
834
843
848
863
874
875
882