Sales Tax Instructions

Sales Tax Instructions, 2009
on the web portal by the due date. The Federal Board of Revenue, in exercise of powers
under section 74 of the Sales Tax Act, 1990, and section 43(2) of the Federal Excise Act,
2005, is pleased to extend the due date for electronic filing of sales tax-cum-federal
excise return and invoice summary statements for the tax period February 2008 to 17th
March, 2008.
[Issued by C.B.R., Islamabad under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P)]
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C. NO.3(5)ST-L&P/2007 DATED 10 TH APRIL, 2008
SUBJECT:
FILING OF RETURNS BY CNG STATIONS
I am directed to refer to the subjected noted above and to say that prior to the
amendment vide SRO 315(I)/2008 dated 27.03.2008, rule 20 of the Sales Tax Special
Procedure Rules, 2007, provided that CNG stations shall neither be required to be
registered nor be required to file sales tax returns. However, vide the aforesaid
amendment, CNG stations have now been required to file sales tax return quarterly. As
during July, 2007 to February, 2008, there was no requirement of filing of returns by
CNG stations, therefore, it is advised that RTO / LTUs should not make out any cases of
penalty for delayed filing of returns for the aforesaid period, if the quarterly returns for
quarters July-September, 2007 and October-December, 2007 are filed by 31 st May, 2008
and the returns for January to March, 2008 are filed by 15 th May, 2008.
2. The queries have also been received regarding the manner of filing sales
tax return by CNG stations. Since, no sales tax is required to be paid by CNG stations, it
is advised that they should only declare purchase of natural gas in column 10 of the return
in the manner provided below. All other columns should be left blank.
10 Others (Pl. Specify Natural
Gas)
Value Rate Sales Tax
Value excluding sales tax
Nil
3. It is further advised that no audit of persons operating exclusively as
CNG station shall be conducted for the period during which the current scheme relating
to CNG dealers is in force.
[Issued by the CBR under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to all Collector, Sales Tax & Federal Excise/ all RTOs, the Collector,
Customs Sales Tax & Federal Excise, Multan / Quetta. Copy to the Chairman, All Pakistan CNG
Association, Rawalpindi and the Chairman, CNG Dealers Association, Karachi.]
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C. NO.3(1)ST-L&P/2008 DATED 12 TH APRIL, 2008