Sales Tax Instructions

Sales Tax Instructions, 2009
under SRO 487(I)/2006. November, 2006 audit of refund claims.
184 Extension in time limit of C. No. 2(1) ST- Condonation of time limit
60 days for filing of sales L&P/2000 (pt) of refund claims filed prior
tax refund claim dated 23 rd to 1.7.06, if documents are
documents.
November, 2006 given by 31.12.06.
185 Extension in time limit of C. No. 2(1)ST- Extension allowed by letter
60 days for filing of sales L&P/ 2000 (pt) dated 25.11.06 is applicable
tax refund claim dated 30 th to all persons making zerorated
documents.
November, 2006
supplies under sec 4.
186 Audit of refund claims by C. No.1(20) STM Committee of National
chartered accountant /2006 dated 6th Assembly took notice of un
firms.
December, 2006 necessary objections raised
by CA firms during audit of
stock related refunds.
187 Refund of excess input C. No. 3(4) ST- Excess input tax can be
tax against adjustment L&P/2005 dated adjusted in three tax periods
advice.
21 st December, or claim refund not
2006
consumed in three months.
188 Refund claims filed by C. No. 3(4) ST- Refund to be sanctioned in
M/s. Telenor Pakistan. L&P/2005 dated revised returns instead of
28 th Dec., 2006 carrying forward.
189 Condonation of time limit C. No.2(1)ST- Condonation of time for
for submission of refund L&P/2000 (Pt) process- ing of all refund
claims.
dated 28 th claims by the 31.12.06 shall
190 Refund of sales tax paid
on transfer of second
hand vehicles.
191 Refund of sales tax paid
on transfer of second
hand vehicles.
192 Condonation of time for
excess input as per sales
tax return for June 2005
for adjustment in ensuing
period(s)
193 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zero-
December, 2006
C. No.3(72) ST-
L&P/97 (pt-ii)
dated 1 st January,
2007
C. No. 3(72) ST-
L&P/97 (Pt-II)
dated 11 th
January, 2007
C. No. 3(4) ST-
L&P/2005 dated
11 th January,
2007
C.No.1 (56)/
STM/2006 dated
16 th January,
2007
not be extended.
Refund of ST on transfer of
second hand vehicles on
producing origin- nal
challan and a certificate
from the auctioning
department.
Refund of sales tax on
transfer of old and used
vehicles which is in excess
of the amount stipulated in
repealed SRO 522(I)/2005.
Amount of input tax
mentioned in the
adjustment advice if not
adjusted in three months
can be paid as refund.
Exports made after
31.12.05, for five zero-rated
sectors, shall be processed
through fast track i.e. Risk
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