Sales Tax Instructions

Sales Tax Instructions, 2009
respects, after which it shall be loaded in the system for assigning the claim a
unique identification number.
(2) After assigning the unique identification number, the RRAS shall cross match
the data on soft copy with the data available in the system and process the claim
by applying the risk parameters and generate analysis report indicating the
admissible amount as well as the amount not validated on the basis of automated
risk criterion along-with the objections raised by the system.
2. In order to further simplify and streamline the refund payment procedure
without compromising the propriety of the refund rules, it has been decided that
following procedure may be followed for refund of input tax paid on electricity and other
miscellaneous residual inputs as claimed by a manufacturers operating in zero-rated
sectors. The system shall generate analysis sheet along with Refund Payment Order for
the admissible amount and forward the same to the officer-in-charge, who can access the
same under his secure login. The RPO signed by the officer incharge shall be forwarded
to the Treasury Officer, whereas the file shall be marked to the processing officer, who
shall carry out necessary scrutiny of the balance claim amount, if any, which was not
approved by the system as well as the amount already paid. The processing officer shall
also determine the amount payable on the basis of inputs actually consumed in exports/
zero-rated supplies. Accordingly, he shall send the file to officer incharge with the
recommendation for sanction of any amount found admissible in addition to the amount
paid previously and/or also forward a show cause notice to the concerned officer-incharge
for rejection/ recovery of the amount not found admissible or paid in excess.
3. The Additional Collector, refund shall be responsible for the analysis of
invoices which are approved as well as those not approved by the system. Any anomaly
coming to the notice shall be brought to the notice of Board for rectification.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), addressed to All Collectors, Collectorates of Sales Tax & Federal
Excise.]
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C.No.3(13)ST-L&P/96 DATED 5 TH APRIL, 2007
SUBJECT: CLARIFICATION REGARDING MULTIPLE USE OF
REGISTRATION BY A COTTON GINNER, REGISTERED
UNDER SRO. 127(I)/96 DATED 10.11.1996.
I am directed to refer to the Collectorate‘s letter C.No. Ref/ST/Adj/88/04/ 5324
dated 16.05.2005 and C.No. Ref/ST/Adj/88/04/4922 dated 28.03.2007, on the subject
noted above.
2. The issue in the aforesaid letter has been examined in the Board. It is
pointed out that if the claim filed by the registered person relates to their manufacturing /
ginning activity, then the claim needs to be processed on merits, as the unit obtained
registration for this activity. However, their procedural violation needs to be penalized. If