Sales Tax Instructions

Sales Tax Instructions, 2009
the same by 15-08-2005 for the tax period ending 31-07-2005. Consequently, they were
unable to file the return on the new format and instead filed the previously applicable
return.
2. Considering the genuine hardship faced by those distributors and
wholesalers dealing in the items mentioned in the Third Schedule to the Sales Tax Act,
1990 who could not file their monthly sales tax return for the month of July 2005 on the
new format due to time constraint, the Central Board of Revenue is pleased to allow them
to file revised Sales Tax Return on the new format prescribed vide SRO 812(1)/2005
dated 13-08-2005 for the tax period of July 2005 without any penalty or default
surcharge.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST &
FE-Budget).]
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C.NO. 5/9-STB/2005 DATED 30 TH AUGUST, 2005
SUBJECT: APPLICABILITY OF SRO 813(1)/2005 DATED 13-08-2005 –
AMENDMENT REGARDING
I am directed to refer to the subject cited above and to say that SRO 813(I)/2005
dated 13-08-2005 is applicable to the wholesalers/dealers/ distributors dealing in the
goods other than the goods mentioned in the Third Schedule to the Sales Tax Act, 1990.
Inadvertently, the definitions of wholesalers / dealer/ distributors given in clause (2) of
the SRO 813(I)/2005 dated 13-08-2005 conveyed a different meaning than what was
intended. The said mistake has been rectified vide SRO 889(I)/2005 dated 29-08-2005
(copy enclosed).
2. The Collectors are advised to publicize the amended notification.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST &
FE-Budget), addressed to the Collector, Large Taxpayer Unit (LTU), Karachi/ Lahore, the
Collector, (Enforcement)/ Hdqrs)/ (Audit), Sales Tax House, Karachi, the Collector, Collectorate
of Sales Tax & Federal Excise, Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar and the
Collector, Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan.]
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CORRIGENDUM
C.NO.3(5)STM/2005 DATED 31 ST AUGUST, 2005
SUBJECT:
SMOOTH TRANSITION OF ZERO-RATED REGIME
The Board vide its letter of even number dated 24 th August, 2005 has issued list
of suppliers showing abnormal sales / purchases. In the aforesaid list incorrect
registration numbers of some registered persons were mentioned inadvertently. The