Sales Tax Instructions

Sales Tax Instructions, 2009
furnishing of return-cumpayment
challan and
issuance of sales tax
invoices, etc, in Urdu.
[Rescinded vide STGO
No.3 of 2004 dt 12 th June,
2004]
8 Suggestion for charging
sales tax on services
rendered/provided to/by
ral Order No.10/
1999, dated 29 th
Sept., 1999.
C. No. 1/16-STB/
2000, dated 5 th
Dec., 2001.
Customs Agents.
9 Clarification. C. No. 3(24) STP
/2000, dated 28 th
March, 2002.
10 Clarification regarding
section 23 of the Sales
Tax Act, 1990.
11 Sales Tax Budget
Instruction 2003-2004.
12 Budget Instructions-Sali
ent Feature- Sales Tax &
Federal Excise –Budgeta
ry Measures(FY 2006-07)
13 Sales Tax and Federal
Excise Budget Instructions
2007-08.
14 Sales Tax and Federal
Excise
budget
instructions 2009-2010.
Sales Tax Ruling
/Instruction No.
69/ 2002, dated
19 th Nov., 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
ST& FE Budgeta
ry Measures (FY
2006-07) dated
5th June, 2006
C. No. 4/2-STB
/2006 dated 9 th
June, 2007
C. No. 1(2)STB/
2009 dated 13 th
June, 2009
Urdu.
Clarification regarding
value, further tax & record
keeping by Customs
Agents.
Invoice to be illegal if name
& address of recipient is
not mentioned. Further tax
to be paid on supply to unregistered
persons.
Invoices should be
progressively serially
numbered for a financial
year.
Penalty for non-production
of record has been enhance.
Incorporating ‗Sales Tax
Accounts‘ in the list of
records to be maintained by
a registered person.
Instructions regading
retention of record for five
years.
Instructions related to
section 24.
780
806
867
906
1371
1509
1837
RECOVERY OF TAX NOT LEVIED OR SHORT-LEVIED OR ERRONEOUSLY
REFUNDED:
1 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.
2 Levy of additional tax on
cases falling under
C. No. 9(4)-ST
/88. Pt., dated 6 th
July, 1993
Sales
Circular
Tax
Deputy Collectors have
powers to issue demandcum-show
cause notices in
cases of determination of
evaded sales tax under the
Sales Tax Act, 1951.
Levy of Additional tax on
late payment of ST.
58
73