Sales Tax Instructions

Sales Tax Instructions, 2009
18 Clarification in respect of
summary statement vide
SRO 525(I)/2005 dated
06.06.2005.
19 Waiver for submission of
monthly invoice
summary.
20 Waiver for submission of
monthly invoice
summary.
21 Fake sales tax invoices
issued by M/s. Danyal
International, Gujranwa
la, Sales Tax Registration
No.09-02-4205-009-19
22 Sales Tax and Federal
Excise
budget
instructions 2009-2010.
C. No. 3(17) STP
/2001 dated 11 th
August, 2005
Sales Tax Circu
lar No. 06/2006
C. No. 5/24-STB
2005 dated 12 th
September, 2006
Sales Tax Circul
ar No. 7 of 2006
C.No.1/2-STB/
2006 dated 25 th
November, 2006
C. No.4(16) STM
/2006 dated 6 th
March, 2007
C. No. 1(2)STB/
2009 dated 13 th
June, 2009
Supplies received against
bills of entry and details of
supplies made to un-regis
tered person are not require
ed in summary statement.
Exclusion of sectors from
the purview of filing the
summary statement.
Monthly invoice summary
not required by steel
melters (excluding compo
site units) and computer
industry.
Danyal International is
involved in fake sales tax
invoices and criminal
proceedings against them
have been initiated.
Instructions related to
exemptions / concessions,
levy, services, sec 11, 23,
24, 33, 36, 45, 45A, 45B,
47A.
1259
1424
1443
1490
1837
IRON & STEEL--see also Ingots & Billets/Mild Steel Products)
1 Enhancement of fixed tax
on iron and steel welded
pipe leviable vide SRO
381(I)/90, dated 24 th
April, 1990.
2 Minutes of the meetings
held with Pakistan Steel
Melters Association (PS
MA) and Pakistan Steel
Re-rolling Mills Associat
ion (PSMA) held at
Custom House on Satur
day, the 9 th May, 1998.
3 Collection of sales tax
from steel melters & steel
re-rolling mills.
C. No. 16(30)-ST
/89, dated 31 st
October, 1993
C. No. 4/20-STB/
98, dated 19 th
May, 1998.
C.No.4/1-STB/
2001, dated 7 th
Aug., 2002.
Enhancement of ST on iron
and steel welded pipe,
whether or not galvanized
and on all types of scrap
from Rs.550/- to 750/ PMT.
Liability of steel melters to
be determined on the basis
of electricity consumption.
(1330 units/M.Ton.
Audit/determination of
liability for Iron & Steel
Sector on the basis of 800
units of electricity for one
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