Sales Tax Instructions

sales tax return along
with cheque.
2 Ordinance No. XXII of
1999.
3 Immediate measures of
reform of tax system.
4 Documentation of econ
omy – addition of section
73 in the Sales Tax Act,
1990, through the Tax
Laws (Amendment) Ordi
nance, 1999. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
5 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
6 Ordinance No. XLII of
2000 (Amendment Ordinance)
7 Input tax adjustment
without actual payment of
input tax to supplier.
8 Impact of sections 7 & 73
of the Sales Tax Act,
1990 – clarifications
regarding.
9 Sales Tax Budget
Instructions 2001-2002.
10 Implications of the newly
added proviso in section
73.
Sales Tax Instructions, 2009
23 rd December,
1998
F. No. 2(1)/99-
Pub. dated 17 th
Dec., 1999.
U.O. No.1/16-ST
B/99, dated 22 nd
December, 1999
Sales Tax General
Order No.
13/1999, dated
28 th Dec., 1999.
C. No. 3(36)STP/
99, dated 22 nd
Jan., 2000.
ted as date on which pay
ment is received by bank.
Amendments in definition
of arrears, defaulters, com
mon tax identifier & sec 73.
Cabinet decision regarding
reforms of tax system.
Transaction exceeding Rs.
50, 000/- through banking
channel.
Application of provisions
of sec-tion 73 to be with
held till 30.6. 2000.
512
522
525
529
dt.5 th Sept., 2000. Changes in sections 73. 599
C. No. 3(36) STP
99 (Pt.I), dated
17 th March, 2001
C. No. 2(1) STP/
2000(Pt.III), dt.
23 rd April, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C.No.3(36)STP/9
9, dated 27 th
June, 2001.
11 Clarification. C. No. 3(36) STP
/99(Pt), dated 17 th
Sept., 2001.
Tax invoice must be
supported with a proof of
payment u/s 73 if it is to
qualify for refund or
adjustment.
No contravention if input
tax adjustment is made in
the same period in which
invoice is issued without
payment to supplier (ii) No
question under section 73
on supplies on credit.
Instructions regading
payment via banking
channel.
Input tax adjustment/refund
allowed if further tax is
charged from un-registered
persons but payment is not
received through bank.
For L/C on DA from local
supplier, payment to bank
allowed after 120 days.
677
688
709
720
757