Sales Tax Instructions

Sales Tax Instructions, 2009
05. (i) Un-accounted quantities (wastage) _________kgs, which attracts
Rs._______________ Customs duty __________, S. Tax___________, CED
_____________, I. Tax_____________, Others ____________.
(ii) Factory rejects / B-0grade exceeded 20% Rs.___________ Customs Duty
____________, S.Tax___________, CED _____________, I.Tax ______________,
Others _____________.
06. The registered person also used following other raw materials, which were
locally purchased input goods, not approved under Appendix-I (A). These goods were
purchased from registered persons on payment of payment of sales tax and used in the
manufacture of goods exported under DTRE regime. On these local purchases, M/s.
_________________________________ have applied for GST – refund / claimed input
tax adjustment, which is in admissible and is recoverable from the aforesaid person:
Month Description Quantity Value Sales
tax
Additional tax
2% 1%
Total
(Detail of inadmissible input goods attached as Annexure-E)
The DSAO office may send this information to the refund Section for recovery or
necessary action.
07. Whereas, the registered person was required to submit the reconciliation
statement (Appendix-II of sub-section 7 of SRO 450(I)/2001) to the office of the Duty
Suspension Audit Officer (DSAO) Customs House, Karachi, on date _____________ but
be submitted the statement on date ___________, which is late by _____ days/months
and thus it attracts the fine equivalent to 2% of all duties & taxes stated in section (d) of
the application form. The detail is given below:
Import duty Sales tax Income tax Total Fine 2%
recoverable
08. M/s. ___________________________ has not applied for extension of further
six month in utilization the input goods imported & local purchased within the specified
time period, which is violation of Rule 298 of DTRE Rules, 2001. Whereas, the payment