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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

152 Capping of input tax on<br />

chemical.<br />

153 (i)Monitoring of sales tax<br />

refund<br />

(ii) Sanctioning of refund<br />

claim filed under<br />

STREAMS project to the<br />

extent of consumption on<br />

inputs on exports made<br />

(iii) SRO 538/(I)/2005<br />

dated 06.06.2005 –<br />

clarification.<br />

154 Double payment of<br />

refund of sales tax on<br />

exports.<br />

155 Rejection of input sales<br />

tax on the basis of short<br />

weight endorsement in<br />

shipping bills.<br />

156 Smooth transition of<br />

zero-rated regime.<br />

157 Smooth transition of<br />

zero-rated regime<br />

158 Repayment of sales tax to<br />

Duty Free Shops on<br />

locally manufactured<br />

goods.<br />

159 Implementation of the<br />

refund of excess input to<br />

manufacturer‘s system<br />

REIMS – pilot project at<br />

Lahore.<br />

160 Status of sales tax refund<br />

claims.<br />

C. No. 1/22-STB<br />

/2002, dated 26 th<br />

July, 2005<br />

C. No. 3(19) STL<br />

&P/03 dated 3 rd<br />

August, 2005<br />

C. No. 1(33) STP<br />

/93 dated 9 th<br />

August, 2005<br />

C. No. 6(35)<br />

STC/2003 dated<br />

18 th August, 2005<br />

C. No. 3 (5) STM<br />

/2005 dated 24 th<br />

August, 2005<br />

C. No. 3(5) STM<br />

/2005 dated 31 st<br />

August, 2005<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order No. 03<br />

of 2005 dated 1 st<br />

September, 2005<br />

C. No. Secy (TS)<br />

/BPR/50/04/793<br />

dated 17 th<br />

September, 2005<br />

C. No. 3(5) STM<br />

/2005 dated 1 st<br />

December, 2005<br />

been paid.<br />

Maximum capping for refu<br />

nd on chemicals used in lea<br />

ther finishing is 1% of FOB<br />

value allowed w.e.f 06.06.<br />

05 and 4% on prior exports.<br />

Refund payments shall be<br />

made only to the extent of<br />

actual exports whether<br />

processed through STREA<br />

MS or otherwise. In case of<br />

refund on un-consumed/unexported<br />

stocks, adjust<br />

ments to be made accord<br />

ingly. No refund to be paid<br />

without cross matching.<br />

All cases pertaining to dou<br />

ble payment of refund from<br />

1.7.1996 to 30.9.1996 shall<br />

be withdrawn from Adjud<br />

ication/Appellate forum.<br />

If weight is less by 5% or<br />

more than the declared<br />

weight, contravention be<br />

framed and if below 5%<br />

refund be given on actual<br />

weight basis.<br />

Refund claims deferred for<br />

units showing abnormal<br />

increase in purchases/sales.<br />

List of supplies showing<br />

abnormal sales / purchases.<br />

DFS are entitled to claim<br />

repayment (refund) of sales<br />

tax if these goods are sold<br />

free of customs duty.<br />

Development of software<br />

regarding Refund of Excess<br />

Input tax to Manufacturers<br />

(REIMS).<br />

Data of refund to be given<br />

to RPs as some persons<br />

fraudulently opened forged<br />

1253<br />

1257<br />

1258<br />

1265<br />

1266<br />

1279<br />

1280<br />

1284<br />

1299

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