Sales Tax Instructions

Sales Tax Instructions, 2009
2. It is pointed out that section 73 requires that for entitlement to input
adjustment payment must be made by a crossed cheque or any other crossed banking
instrument showing transfer of the amount of the sales tax invoice in favour of the
supplier from the business bank account of the buyer. Obviously, this requirement is not
fulfilled in the cases where payment is made by the buyer through banking instrument to
the creditor of the supplier/service provider and this has been admitted in your letter
referred above. Therefore, it is informed that since requirements of section 73 are not
fulfilled, therefore, the entitlement to input tax adjustment / credit would not be available
in the stated case.
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division)
(Sales Tax & Federal Excise Wing), under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to Mr.Nasir Gulzar M/s. Nasir Javaid Maqsood Imran, 15-16, 3 rd
Floor, Sadiq Plaza, Shahrah-e-Quiad-e-Azam, Lahore. Copy to SS (Helpline), CBR, with
reference to the email dated 01-04-2006 from nasir@wol.net.pk.]
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C. NO. (1)/CRO/GST/2004 DATED 7 TH APRIL, 2006
SUBJECT:- RECOMMENDATION FORM FOR DE-REGISTRATION
UNDER SALES TAX RULES, 2005
Under rule 11 of Sales Tax Rule, 2005, the recommendation by respective LRO
is compulsory requirement for canceling the registration of a registration person.
2. At present such recommendations are sent to CRO in the form of letter.
Sometimes it becomes difficult to ascertain that condition of Rule-11 with respect to final
payment of all dues against such persons has been fully met.
3. To standardize the recommendation for de-registration the Board has
approved the enclosed Form. The form may be filled up for every case of de-registration
and dispatched to CRO with specific recommendations.
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division)
(Sales Tax & Federal Excise Wing), under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to the Collector (Hqrs), Sales tax House, Karachi, the Collectors,
Collectorate of Sales Tax & Federal Excise, Gujranwala/ Faisalabad/ Rawalpindi/ Lahore/
Peshawar and the Collectors, Collectorate of Customs, Sales tax & Federal Excise, Hyderabad/
Quetta/ Multan.]
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C. NO.5/8-STB/2005 DATED 8 TH APRIL, 2006
SUBJECT:
NEGATIVE LIST OF TARIFF HEADINGS – SRO 530(I)/2005
AND SRO 70(I)/2006