Sales Tax Instructions

Tax).]
Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Mr. S. M. Kazimi, Member (Sales
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SALES TAX GENERAL ORDER NO.8/1999.
C.No 1(14) STB/99 DATED 18 TH SEPTEMBER, 1999
SUBJECT:-
LEVY OF SALES TAX ON ‗ELECTRICITY‘ AND ‗NATURAL
GAS‘ – REQUIREMENT TO CORRECTLY PRINT
CONSUMER‘S/CUSTOMER‘S NAME AND HIS TAX
REGISTRATION/IDENTIFICATION NUMBERS.
Sales tax on "Electricity" and also on "Natural gas" has been levied with effect
from 16 th August 1999. The Electricity Bills and the Gas Bills, issued by the Electricity
and Gas Distribution /Supply Companies shall be treated as the Sales Tax invoices under
section 23 of the Sales Tax Act, 1990 and shall show the amount of sales tax payable by
the consumers/customers. This amount, as paid by the consumer/customer, during a tax
period shall constitute input tax to determine the tax liability of a registered person in
terms of section 7(i) of the Sales Tax Act, 1990 provided that such Electricity/Gas Bills is
in the name of registered person.
2. Since a tax invoice, under section 23, requires printing of name, address
and registration number of recipient, all commercial and industrial enterprises, registered
with the Sales Tax department, are required to intimate to Billing section of the relevant
Electricity Supply Company/Gas Supply Company about the full and correct name of the
business enterprise (registered person), address at which taxable activities / supplies are
made, sales tax registration number and Common Taxpayer Identifier (CTI) number (if
any ) requesting them to insert these in their computer programmes urgently. Also the
registered persons should pursue such corrections by the respective Billing Companies
and ensure that it is got done by the 31st October, 1999, positively.
[Figures and word ―31 st October, 1999‖ substituted by figures and word ―24 th December, 1999‖
vide STGO No. 12/99 dated 12.11.1999]
(STP).]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
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C. NO.3(13)STP/96 DATED 18 TH SEPTEMBER, 1999
SUBJECT:-
CLARIFICATION FOR CLAIMING ADJUSTMENT OF INPUT
TAX
I am directed to refer to your letter No. PO/CE/28/1235, dated 13 th September,
1999, on the above subject and to clarify the issues as hereunder ad-seriatim:-
(a)
The Gas Bill showing levy of GST @ 15% is to be treated as tax invoice.
In the case of the example cited by you, the Bill is issued on 06.09.1999.
If (GST amount included in the Bill) can be claimed for input tax credit
for the tax period September, 1999 provided that the said bill (including
GST amount) has been duly paid during the said tax period too i.e.