Sales Tax Instructions

Sales Tax Instructions, 2009
Goods produced (as per summary-II) Goods Exported Closing Stock
Qty Value Qty Value Qty Value
(Details of each G D (Shipping documents) is given at Annexure-D)
1 Verified that the declared input goods are actually
consumed / used in the production.
2 Closing stock physically verified. (Details given in
Annexure-C)
3 Input to output ratio with reference to Appendix-I of
DTRE Rules checked.
4 Verified checked and compliance made of Rule 297 to
305A of DTRE Rules vide Customs SRO No.450(I)/2001
dated 18-06-2001 (amended uptodate). Details are
given as follows:-
5 Rule 297. Procurement of input goods. The Input goods
were approved under the subject Rule as mentioned in
Sub Rules (1) to (10). Compliance made.
6 Rule 297-A. Details of locally procurement of duty paid
input goods on which exporter intends to claim duty draw
back. Compliance of Sub-Rule (1) to (6) made.
7 Rule 297-B. Procurement of sales tax free input goods,
compliance made.
8 Rule 298. Goods exported within the utilization period
i.e.; 18 months from the purchase / import of input goods.
If no and utilization period is extended then surcharge as
per this Rule has been deposited / recoverable, and
calculation of surcharge has been included in Audit
report (Part-III)
9 Rule 299. Export of manufactured goods. Sub Rule (1) to
(4) compliance made.
―Export under DTRE Rules, 2001‖ is mentioned on GD
and has been checked.
10 Rule 300. There are Un-accounted and un-exported
goods.
If yes, the duties & taxes and penalties have been
calculated and included in Audit Report (Part-IIII)
11 (2). The registered person has transferred goods to other
DTRE approval exporter.
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No
Yes/No