Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO.3 (4) ST-L&P/2005 DATED 11 TH JANUARY, 2007
SUBJECT:
CONDONATION OF TIME FOR EXCESS INPUT AS PER
SALES TAX RETURN FOR JUNE 2005 FOR ADJUSTMENT IN
ENSUING PERIOD (S).
above
I am directed to refer to your letter ref. Nil dated 16.11 2006 on the subject noted
2. The issue raised in the above said letter has been examined. The Board is
of the view that rule 2(e) of Sales Tax (Refund of Excess Input Tax of the Manufactures)
Rules, 2005, provides that such excess input tax can be adjusted during the three tax
periods subsequent to the tax period to which excess input relate. Further rule 26(c) of the
Sales Tax Rules, 2006, provides that the refund rules shall also apply to the registered
persons claiming refund of the excess amount of input tax which could not be consumed
within three months. This suggests that the amount mentioned in the adjustment advice if
no adjusted in three months after the month in which the excess input tax arose, can be
paid as refund. In the case under consideration, the excess input tax relate to June, 2005,
the return for which was due in July, 2005. The amount in adjustment advice could have
been adjusted in the returns due in three successive months,. In the case under
consideration no such adjusted could be made. Accordingly, the amount of input tax still
outstanding can be refunded in accordance with the provisions cited above.
3. The refund claim as aforesaid can be processed if the same has been filed
with supportive documents by 31 st December, 2006.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr.Abdul Hameed Memon Secretary (ST&FE-
L&P), addressed to M/s.Dewan Motorcycles Limited, Dewan Center 3-A, Lalzar, Beach Hotel
Road, Karachi. Copy to Collector (Enforcement), Sales Tax House, Karachi alongwith copy of the
letter under reference.]
********
C.NO.3 (1) ST-L&P/2006 DATED 12 TH JANUARY, 2007
SUBJECT
ASSISTANCE REQUIRED: SALES TAX PAYMENT.
above.
I am directed to refer your letter Ref. nil dated 08.12.2006 on the subject noted
2. The issue as in the aforesaid letter has been examined. A copy of part ‗E‘
of Sales Tax General Order No. 3 of 2004 is enclosed, which relates to your query as far
as payment of sales tax is concerned.