Sales Tax Instructions

Sales Tax Instructions, 2009
4. The Collector is therefore, advised to finalize the case in terms of the
above guidelines and report compliance to the Honourable High Court accordingly.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to the Collector of Sales Tax, Lahore.]
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C. NO. 1(69)STS/2000 DATED 21 ST MAY, 2001
SUBJECT:-
CUT-OFF DATE FOR GST COMPLIANCE
I am directed to enclose a copy of Military Operations Directorate, GHQ,
Rawalpindi‘s letter No.100/9/S&R/FMCS(MO-12), dated 14.5.2001 on the subject cited
above and to state that cut-off date of 1 st April, 2001 instead of 1 st July, 2000 for the
purpose of GST compliance in respect of traders has been announced by the Government
in view of the fact that the survey programme was somewhat delayed. Item No.5 of
paragraph 3 of Board‘s letter of even number, dated 28-4-2001 envisages that the
traders/businesses who are eligible to register/enroll/enlist on the basis of declarations
will be persuaded by the survey teams to start compliance as soon as possible and file
their monthly tax return. With the change of compliance date from 1 st July, 2000 to 1 st
April, 2001, the said items shall now be read as under:-
―(v)
The traders/businesses who have not already started GST compliance but are
liable to register/enroll/enlist on the basis of declarations (including revised
declaration) will be liable to discharge / pay their tax liabilities with effect from
1 st April, 2001 irrespective of the date on which the survey teams declare them
to be liable for registrations/ enrollment/enlistment. In such cases, some late
filing of tax returns may occur e.g. returns for April may get filed after the due
date of 15-5-2001. Board will consider, in due course, to grant general waiver
of additional tax and penalties chargeable under the Sales Tax Act, 1990 for
‖late filing of return‖ in case of such returns as are filed upto 30.06.2001. The
Collectorates will not press for the payment of any amount on account of
additional tax and penalties for late filing of return in such cases.‖
[Issued by the CBR., Islamabad, under the signature of Mr. Iftikhar Qutab, Chief (Sales
tax-II), addressed to the Regional Commissioner of Income Tax, Southern Region,
Karachi/Central Region/Multan/Eastern Region, Lahore/ Northern Region, Islamabad; the
Commissioner of Income Tax, Sargodha / Sialkot/ Faisalabad/ Islamabad/ Hyderababd; the
Collector, Collectorate of Sales Tax & Central Excise, Multan / Lahore / Gujranwala/
Rawalpindi/ Peshawar/ Quetta/ East Karachi.] Copy of letter No.100/9/S&R/FMCS(MO-12),
dated 14 th May, 2001 is reproduced below:-
C. NO. 100/9/S&R/FMCS(MO-12), DATED 14 th MAY, 2001