Sales Tax Instructions

Sales Tax Instructions, 2009
from the clubs under intimation to the Board.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax.]
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C.No.3(9)ST-L&P/2001 DATED 3 RD JULY, 2001
SUBJECT:- BUDGET 2001-2002 – CLARIFICATION REGARDING.
I am directed to refer to Notification No.S.R.O.391(I)/2001, dated 18 th June,
2001 and to state that a question has been raised whether or not the sales tax invoices
issued by a registered jeweller in terms of rule 6 of the Special Procedure for Jewellers
Rules, 2001 can be used for the purpose of input tax adjustment at any subsequent stage.
2. The question has been examined in the Board and it is held that the
Special Procedure for Jeweller‘s Rules 2001 is a special/concessional package for the
jewellers who are required to pay sales tax only on the value addition with a minimum
threshold of 10% value added. Under these rules, a simplified format of sales tax invoices
has been prescribed so as to facilitate the jeweller‘s sector. The invoices issued by the
registered jewellers in the prescribed format are not and cannot be treated as invoices of
section 23 of the Sales Tax Act, 1990. It is, therefore, clarified that the invoices issued by
the registered jewellers cannot be used either for input tax adjustment or for claiming
refund of sales tax at any subsequent stage.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax/ Customs Sales Tax. Copy endorsed to DG
Intelligence & Investigation, Islamabad/DG Inspection & Internal Audit, Karachi/DG Training &
Research, Islamabad/all the Collectors of Adjudication.]