Sales Tax Instructions

Sales Tax Instructions, 2009
x. Record of Purchases / Imports Yes/No/NA
xi. Stock Statement / Inventory
Yes/No/NA
xii. Records of Export and Local Sale, if any
Yes/No/NA
xiii. Letter of extension of utilization period, if any
Yes/No/NA
xiv. Bank Credit Advice
Yes/No/NA
xv. Sales tax return Cum Payment Challan
Yes/No/NA
xvi. Record of Wastage (Production Losses)
Yes/No/NA
xvii. Bank Statement
Yes/No/NA
xviii. Other record (specify) ----------------------------------------
xix. Other record (specify) ----------------------------------------
Rule 304. Reconciliation statement. Whether it is
submitted within time?
If late submitted, then fine is calculated and included in
audit report (Part-III)
13. i. Summary of Rules / CGO Violated:- _____________
___________________________________________
Yes/No/NA
Yes/No/NA
Yes/No/NA
ii. Duties & taxes & fine / surcharge are involved in the
violations. If yes grand total is
a) Amount of duties (Total) Rs.________
b) Amount of sales tax (Total) Rs.________
c) Amount of income tax / withholding tax (Total) Rs.________
d) Amount of fine / surcharge etc (Total) Rs.________
e) Total liability (a) to (d) (Grand Total) Rs.________
NOTE:- In case No. is ticked in any of the above checklist, the reasons thereof
may also be intimated. Ref: Board‘s C. No.1(12)/STO/2002 dated 08-09-2002.
PART – III
Audit of M/s. _________________________, under STRE regime was assigned
to the undersigned vide letter C.No.______________________ dated ____________,
under the supervision of Deputy Collector (DTRE) Collectorate of Audit, Sales Tax
House, Karachi. Visited premises of aforesaid unit or conducting the audit and contacted
Mr. _________________ who produced the records and documents as per DTRE
approval under the Rule 303 of the DTRE Rules 2001. the registered person is a
manufacturer-cum-exporter or _________________. The registered person imported