Sales Tax Instructions

(b)
(c)
Sales Tax Instructions, 2009
during September, 1999 in terms of section 7(1) of the Sales Tax Act,
1990;
You may advise your members to immediately approach the respective
Gas Distribution Company to include the GST Registration No. NTN
No. and CTI No. (if any) with the Consumer‘s / Customers‘ address on
the computerized bills. Till such time that the Gas and Electricity
Distribution Companies are able to do so or until 31.12.1999 (whichever
is earlier) the bills issued in the name of registered persons (without
citing their registration numbers) shall be accepted by the Sales Tax
Department for input tax credit purposes.
If the bill is not in the name of the registered person he shall not be
entitled to claim input tax credit for the sales tax paid against such bills.
Kindly advise all your members to approach the Gas / Electricity
Distribution Companies to get the corrections of Consumer/Customer‘s
name and his Sales Tax Registration Number, NTN Number and CTI
Number (if any) entered for computerized billing purposes.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Humayun Ellahi Shaikh, Chairman, APTMA ,Karachi & copy to the
Collector of Sales Tax (East/West)/Kar/Hub/Hyderabad/Multan/Faisalabad/Lahore/Gujranwala/
Rawalpindi/Mirpur(AJ&K) and others. Copy of Letter No.PO/CE/28/1235, dt 13.9.99 is
reproduced below:-
LETTER NO.PO/CE/28/123, DATED 13 TH SEPTEMBER, 1999
Mr. Mushtaq Kazmi,
Member (Sales Tax),Islamabad.
RE: CLARIFICATION FOR CLAIMING ADJUSTMENT OF INPUT TAX
Our Members have received Gas Bills form Sui Southern Gas Company Limited, pertaining to the
month of August, 1999, wherein GST has been charged. The aforesaid Gas Bills, among other
particulars, also state:
(a) Billing month as: August, 1999
(b) Meter read as on: 01/09/1999
(c) Issue Date (of bills) as on: 06/09/1999
The purpose of this letter is to seek following clarifications:
Since supply of Gas is a continuous process, which continues round the clock, it is,
therefore, practically not possible, for the Gas Company, to arise the Tax Invoice at the time of
supply, as envisaged in the Sales Tax Act. In view of the above, it is our understanding, that it
would be appropriate to claim the adjustment of Input Tax in the tax period in which the bill has
been issued i.e. issue date of bill. Please confirm that out this understanding is correct.
Since the GST on Gas has been levied from middle of August and the Gas Company is not
familiar with the requirements of invoicing for GST purpose, the Gas Company has neither stated
its Sales Tax registration Number nor our Sales Tax Registration number on the Gas Bill.
Moreover, since there are million of consumers, it may take quite some time for the Gas Company
to punch in GST number of its consumers in their computer system. Notwithstanding the aforesaid
deficiencies in the Gas Bill, are out Members allowed to claim adjustment of Input Tax?
Persons, in such cases or our Members, who are the registered persons allowed to claim
Input Tax Due to various reasons, in some cases, the Bills are not being issued in the name of the
registered persons, though the supplies are being consumed by the Registered?
We request you to clarify the aforesaid issues at an early date, since Tax Return for the
period 08.99 is due to be filed by 15/09/99.