Sales Tax Instructions

Sales Tax Instructions, 2009
3. If there are valid reasons, the Collector may condone delay up to one
year beyond the limitation provided under the statutory provisions of Sales Tax Act or
rules made there under.
4. The cases of limitation under the Federal Excises Act, 2005 or rules
made there under shall, mutatis mutandis be disposed of under the aforesaid provision.
5. The Collector shall furnish a monthly report of cases processed in a calendar
month to concerned Director General on seventh of every month in the following format:
Sr.N
o
Name of Sales Tax Date of Date of Date of
registere
d person
registratio
n No.
initial
applicatio
n
complete
informatio
n
decisio
n
(1) (2) (3) (4) (5) (6) (7)
Days
condone
d
6. The information given at the paragraph no. 5 may be stored in soft form.
7. The STGO No. 54 / 2008 dated 21 st November, 2008 is hereby rescinded
and the cases already under process in the Board or the RTO/LTU under the said STGO
shall be transferred to the concerned Collector.
[Rescinded vide STGO 18/2009 dt 27.5.09]
[Issued by CBR., Islamabad, under the signature of Mr. Muhammad Sadiq, Secretary
(ST&FE-L&P) and copy endorsed to all Director Generals, RTOs/LTUs.]
********
C. NO.3(7)ST-L&P/08 DATED 27 TH FEBRUARY, 2009
SUBJECT:
E-FILING OF MONTHLY SALES TAX RETURN
I am directed to refer to the subject noted above and to say that the various
representations have been received in the Board to resolve the issues relating to e-filing.
2. The Board has examined the matter. It is evident that the following
identical issues emanate from these representations:
(i)
(ii)
unadjusted input tax allowed to claim in any of the six succeeding
tax periods in the return if paid @15%; and
items as mentioned in Third Schedule @16% can not be calculated
on purchase/sale value.
3. The aforementioned issues may be addressed as follows:
(i)
The registered persons can adjust input tax paid @15% as mentioned
under para (i) above by putting the value in row captioned as ―Others
(Pl. specify)‖ in Annex-A to the Sales Tax return.