Sales Tax Instructions

94 Clarification on
submission of annex-C on
zero-rated imports and
95 Clarification regarding
filing of annex ‗C‘.
Sales Tax Instructions, 2009
importers. addition of 15%.
C. No. 3(12)ST-
L&P/2004 (Pt)
dated 12 th July,
supplies.
2006
C.
C. No. 3(12)ST-
L&P/2004(Pt) dt
22 th July, 2006.
96 Clarification regarding
filing of annex ‗C‘.
97 Simplified annex-B & C
for Commercial Importers
exclusively importing
zero-rated items.
98 Extension in due date for
filing of quarterly return
by the commercial
importers.
99 SRO # 1039(I)/2006
dated 11.10.2006.
100 Special procedure
payment of sales tax by
commercial importers.
101 Requirement of sales tax
registration for importers.
102 Request for clarification
regarding definition of
―commercial import‖ and
filling of sales tax return
on quarterly or monthly
basis.
C. No. 3(12)ST-
L&P/2004 (Pt)
dated 3 rd August,
2006
Sales Tax Circu
lar No.05/2006
C. No. 1/2-STB
/2006 dated 21 st
August, 2006.
C. No. 3(12) ST-
L&P/2004 dated
16 th October,
2006
C. No. 3(12)ST-
L&P/04 dated 8 th
December, 2006
C. No. 3(12) ST-
L&P/2004 dated
20 th Dec., 2006
C. No. 3(62) STP
/97 (Pt-IV) dated
11 th January,
2007
C. No. 3(12) ST-
L&P/04 dated
16 th January,
2007
An importer dealing exclus
ively in zero-rated supplies
will have to submit Annex-
Commercial importer to
intimate differential amount
against value addition high
er than 10% & provide det
ails in Annexes ‗A‘ & ‗B‘
Commercial importers deal
ing exclusively in zerorated
supplies shall file
Annex-C & those dealing in
zero-rated and normal supp
lies may file a single annex-
C with two columns.
Simplified Annex-B & C
prescribed for commercial
importers engaged exclusiv
ely in import & local
supply of zero-rated items.
Extension in due date for
filing quarterly return for
the commercial importers
on revised format.
If actual value addition is
higher than 10%, comer
cial importers to pay
differential amount.
New format for quarterly
return to be filed by the
commercial importers.
Education/govt institutions,
embassies, baggage/gift sch
emes vehicles importer of
exempt goods etc are
exempt from registration.
Commercial importer is
who exclusively engages in
import of goods and
subsequent sale thereof in
the same state.
1405
1408
1415
1418
1431
1448
1450
1460
1466
103 Request to restore audit C. No. 3(12) ST- No exemption from audit. 1476