Sales Tax Instructions

26 Clarification regarding
two sales tax returns for
the month of June, 2004.
27 New sales tax
registration.
28 One time extension in
filing of sales tax return
by cotton seed oil
extractions / oil mills.
29 Relaxation of time period
for deposit of sales tax &
submission of return
under the Sales Tax Act,
1990 and rules made
thereunder.
30 Imposition of penalty for
revised return involving
no tax payment.
31 Electronic filing of sales
tax return at Large
Taxpayer‘s Unit (LTU)
Karachi.
32 Two sale tax returns for
the month of June, 2005.
33 Removal of problem and
confusion regarding sales
tax return form.
34 Submission of summary
against zero-rated items
vide SRO 621(I)/2005 ---
amendment– clarification
thereof.
Sales Tax Instructions, 2009
of 2004 dated
12 th June, 2004
C. No. 3(13) STP
/2003, dated 26 th
July, 2004
C. No. 16(1)GST
COM/2004 dated
9 th August, 2004
C. No. 3(98) STP
/96 dated 28 th
October, 2004
C. No. 3(56) STP
/96 dated 13 th
November, 2004
C. No. 3(13) St-
L&P/03 dated
16 th March, 2005
Sales Tax Gene
ral Order No. 01/
2005C. No. 3(13)
ST-L&P/03. dt
21 st April, 2005
C. No.3(13)-ST-
L&P/03 dated
11 th July, 2005
C. No. 3(12) ST-
L&P/04 dated
13 th August, 2005
C. No. 3(12) ST
L&P/2004 dated
15 th August, 2005
Since budget was announ
ced after office hours on 12.
6.04, 1 st return to be filed
from 1.6.04 to 12.6.04.
Filing of nil return in the
Collectorates is ‗optional‘.
Cottonseed oil expellers to
file return for July-Sept, 04
by 31.10.2000 without
additional tax and penalty.
Relaxation of time period
for deposit of sales tax &
submission of return
If revised return is filed &
amount of tax evaded is
deposited with additional
tax, before audit notice, no
penalty shall be recovered.
Procedure for electronic
filing of return transmission
of data from bank.
First return relates from
01.06.05 to 05.05.05 and
second return relate to the
period from 06.06.05.
3 rd Schedule items whole
salers and others to file two
separate returns and use
their excess input against
output tax liability in three
succeeding tax periods.
Suppliers of zero-rated dyes
& chemicals under SRO
621(I)/2005 are not require
ed to furnish details in the
summary statement.
1116
1126
1161
1171
1198
1215
1244
1260
1263
35 Filing of revised return C. No. 5/8-STB Distributors/wholesalers 1278