Sales Tax Instructions

Sales Tax Instructions, 2009
arrears statement
regarding sales tax.
24 Amendments in the Sales
Tax Act, 1990 and Sales
Tax Recovery Rules,
1992.
25 Sales Tax Budget
Instructions 2002-2003.
26 Adjustment of carried
forward input tax credit
against unpaid outstanding
amount of tax
(arrears).
27 Recovery of audit
detections.
28 Denial of DTRE approval
to the sales tax defaulters.
29 Sales Tax Budget
Instruction 2003-2004.
30 Settlement of sales tax
dispute.
31 Adjustment of carried
forward input tax credit
against unpaid
outstanding amount of tax
(arrears).
32 Recovery of audit dete
ctions. [See also 3(11) ST-
L&P/04, dt 5.5.04, 18. 05.
04, 3(11)ST-L&P/04, dt
7.6.04,No.1(18)STP/2002 dt
25.5.04, No.3(10) St- L&P
/2003, dt 7.6.04 & 3(11 )St-
L&P/2004, dt 2.6. 2004]
/98. dated 20 th
March, 2001
C. No. 2(35) STP
/97, dated 12 th
June, 2001
C.No.1/4-STE/
2002, dated 15 th
June, 2002.
C. No. 2(1) STP/
97, dated 3 rd Oct.,
2002.
C. No. 2(1) M
(Audit)/02, dt.6 th
Nov., 2002.
Sales Tax Ruling/
Instruction No.9
/2003, dt. 29 th
April, 2003.
C.No.1/5-STB/
2003, dated 7 th
June, 2003.
C.No.5(166)ST-
INT-Audit/ 2003,
dated 14 th Oct.,
2003.
C. No. 2(1)STP
/97 dated 29 th
March, 2004
C. No.1(18) STP
/2002, dated 25 th
May, 2004.
ments. Offer a ‗deal‘ to
consider partial relax ation
in additional tax/penalty.
Amendment in Sales Tax
Adaptation Act, 1993 of
Azad Jammu and Kashmir
State for recovery.
Section 48 amended to avo
id confusion. Section 11A
added to recover short paid
amount without adjudica
tion.
Adjustment of arrears
against carried forward
amount not allowed.
Collectorates to pursue R.P.
to deposit principal amount
& 25% Addl. tax detected
in audit & to send cases to
CBR for waiver of Addl.
tax & penalty.
DTRE approval to be
denied to defaulters of
accepted/adjudicated ST
dues.
Instructions regading
recovery.
Further tax allowed to paid
in installments.
Collectorates to make
recoveries from outstanding
carry forward amounts.
On issuance of SRO 247(I)
/2004, Board‘s letter bear
ing C. No. 2(1)M(Audit)
/02 dated 6.11.2002
withdrawn w.e.f 5.5.2004.
709
829
855
865
900
906
936
1018
1054