Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:
CLARIFICATION REGARDING FILING OF SUMMARY OF
STATEMENT UNDER SECTION 26(5) OF THE SALES TAX
ACT, 1990, VIDE SRO.525 (I)/2005 DATED 06.06.2005
I am directed to refer to Chairman Spinning Committee for ST & Customs,
Hyderabad Chamber of Commerce & Industry, Hyderabad‘s query vide
ref.HCCI/15539/2005, dated 03.08.2005, on the subject cited above and to clarify that in
terms of notification SRO 525(I) 2005 dated 06.06.2005, the summary of invoices is to
be filed by all registered persons except retailers making supplies to consumers.
However, details of supplies made to un-registered firms or person are not required to be
included in the aforesaid summary of invoices.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Ahmed Raza Khan,
Secretary (ST FE-L&P), addressed to Haji Muhammad Yakoob, Chairman Spinning Committee
for ST & Customs, Hyderabad Chamber of Commerce & industry, Hyderabad. Copy to the
Collector, Large Taxpayer Unit (LTU), Karachi/ Lahore, the Collector, Sales Tax & Federal
Excise, Karachi (Hdqrs)/ Karachi(Enforcement)/ Karachi (Audit)/ Lahore/ Faisalabad/
Gujranwala/ Rawalpindi/ Peshawar and the Collector, Customs, Sales Tax & Federal Excise,
Hyderabad/ Quetta/ Multan.]
********
C.NO. 3(17) STP/2001 DATED 11 TH AUGUST, 2005
SUBJECT:
CLARIFICATION IN RESPECT OF SUMMARY STATEMENT
VIDES SRO 525(I)/2005 DATED 06.06.2005.
I am directed to refer to your letter No. GST-127 dated 09.08.2005 on the subject
cited above.
2. The Para-wise clarification vis-à-vis query raised in your letter is given
as under:
(i)
(ii)
(iii)
(iv)
A sum total of the purchases/sales made from/to Individual registered
persons may be mentioned in the relevant columns of the summary
statement;
Supplies received against bills of entry need not be reflected in the
summary statement.
In case of zero-rated supplies, no detail is required in the summary
statement; and
Details of supplies/purchases made to/from unregistered person is not
required in the summary statement.