Sales Tax Instructions

Sales Tax Instructions, 2009
55 Refund of custom duty
and taxes paid in excess.
56 Clarification for carry
forward of input tax.
57 Sales Tax Budget
Instructions 2000-2001.
C. No. 3(8) STP
/2000, dated 11 th
April, 2000
C. No.2(1) STP
/97, dated 9 th
May, 2000
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
Collector of Customs to
grant refund for which
authority as sales tax officer
under SRO 232(I)/91.
Amount of refund pending
for sanction/payment can
not be converted into carry
forward nor utilized for
future tax liabilities.
Instructions regading
refund.
548
567
573
58 Clarification regarding
SRO.417(I)/2000 dated
C. No. 3(10) STP
/2000, dated 11 th
Aug., 2000.
Same state goods condition
not applicable in certain
cases.
592
20.06.2000.
59 Clarification regarding
Refund Rules 2000 issued
vide notification No.SRO
417(I)/2000 dated 20.6
2000. [Withdrawn vide
STGO1/2002 dt 31.8.2002]
60 Sanction of refund claims
of import-related ST by
the Collectorates of
Customs. [Amended vide
STGO No. 3/2002 dated
29.9.200 & [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
61 The Sales Tax Refund
Rules, 2000 notified vide
SRO 417(I)/2000, dated
20.06.2000.
62 Clarification regarding
new foreign investment
incentive in Pakistan.
63 Verification/attestation of
duplicate/misplaced sales
tax invoices.
Sales Tax General
Order No.3/
2000, dated 31 st
Aug., 2000.
Sales Tax General
Order No.4/
2000, dated 1 st
September, 2000
C. No.3(65) STM
/2000, dated 26 th
October, 2000
C. No. 3/58-STB
/2000 (Pt.I), dat
ed 4 th Nov.2000
C. No. 3(14) STP
/99, dated 17 th
Nov., 2000.
Relaxation of condition of
same state goods &
continuous chain for textile
sector upto certain date.
Refund of import related
ST to be decided by
Customs Collectorates.
50% of the refund payable
on available stocks to be pa
id within 30 days and rem
aining 50% on stocks in ne
xt 30 days after verificati
on of deposit of input tax.
Gold‘ or ‗Silver‘ categories
formed. Refund to be paid
on un-exported stock.
Department to verify
duplicate/lost ST invoice
u/s 69 to claim refund.
597
598
620
624
628