Sales Tax Instructions

Sales Tax Instructions, 2009
registration division
Collectorate of Sales Tax
(West), Karachi.
2 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
3 De-registration of mem
bers under section 21 of
the Sales Tax Act, 1990.
4 Sales Tax: Instructions
for the Budget 1999-
2000.
/97.Pt.1, dated 5 th
January, 1998.
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C. No. 1(6) STR
/98 (Pt.) dated
17 th May, 1999
C.No.1/10-STB/
99, dated 1 st July,
1999.
manufacturer regarding one
time registration.
Instructions for Deregistration.
For de-registration procedu
re is available under sec. 21
read with SRO 550(I)/96.
Instructions for Deregistration.
258
427
434
5 Request for deregistration
or clarification.
6 Registration/de-registra
tion.[See also C.No.3(5) ST
P/99(Pt.I), dated 1.6. 2001]
7 Sales Tax Budget
Instructions 2001-2002.
8 De-registration of certain
commercial exporters.
9 Sales Tax Budget
Instruction 2003-2004.
10 Sales tax issues pointed
out by the Income Tax Ba
r Association during the
seminar on 05.01.2004.
11 Outstanding government
dues for pending
adjudication cases.
12 Sales Tax Budget
Instructions 2004-2005.
13 Budgetary measure
(2004-05) raising of
turnover threshold of
manufacturers and
retailers for levy of sales
C. No. 3(5) STP/
99, dated 2 nd
May, 2001
C. No. 3(5) STP/
99(Pt-1), dated
3 rd May, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th , June, 2001.
Sales Tax Ruling
/Instruction No.
4/2003, dt.10th
Feb. 2003
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(8) St-
L&P/04, dated
10 th January,
2004
C. No. 3(17) ST-
L&P/2003, dated
22 nd March, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(11) St-
L&P/2004, dated
30 th June, 2004
M/s. Siddiqsons making
exempt supplies but got
registration as importers,
may be de-registered.
Powers for de-registration
to be delegated to DCs.
Instructions
deregistration.
regarding
Commercial exporters not
availing zero-rating facility
may be de-registered on
request.
Instructions regarding
deregistration.
Issues related to deregistration
refund, STARR
and blacklisting.
Obligations/liabilities after
de-registration need no
clarification from CBR.
Instructions regarding
deregistration.
Enrolled retailers & manufa
cturers, whose annual turn -
over is below Rs.5 million
registered under sec 14 of
their own accord, shall be
692
693
709
883
906
970
1010
1093
1104