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Sales Tax Instructions

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

71 Extension in due date for<br />

filing of sales tax and<br />

federal excise return by<br />

the registered tax payers.<br />

72 Extension in due date for<br />

electronic filing of <strong>Sales</strong><br />

<strong>Tax</strong>-cum-Federal Excise<br />

return for the tax period<br />

April 2008 by persons<br />

registered in LTU,<br />

Karachi.<br />

73 E-filing of monthly sales<br />

tax return.<br />

2006 dated 10 th<br />

May, 2008<br />

<strong>Sales</strong> <strong>Tax</strong> Circu<br />

lar No. 04/2008<br />

C.No.3(7)ST-<br />

L&P/2008 dated<br />

12 th May, 2008<br />

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

Circular No.03 of<br />

2008 C. No.<br />

3(13)ST-I&P/<br />

2003 (Pt) dated<br />

17 th May, 2008<br />

C.No.3(7)St-L&P<br />

/08 dated 27 th<br />

February, 2009<br />

statements shall now file<br />

statement.<br />

Extension in due date for<br />

filing of sales tax and<br />

federal excise return.<br />

Extension in due date for<br />

electronic filing of <strong>Sales</strong><br />

<strong>Tax</strong>-cum-Federal Excise<br />

return for the tax period<br />

April 2008 by persons<br />

registered in LTU, Karachi.<br />

Unadjusted input tax<br />

allowed to claim in any of<br />

6 succeeding tax periods in<br />

the return if paid @15%.<br />

1749<br />

1749<br />

1812<br />

REVENUE RECEIPT AUDIT see DRRA<br />

REVISED RETURN--See Return<br />

REVISION--See Adjudication/Appeal/ Appellate Tribunal<br />

REWARD :<br />

1 <strong>Sales</strong> <strong>Tax</strong> Reward Order,<br />

1998.<br />

2 Sanctioning of reward to<br />

the officer & staff under<br />

STRO of 98, dated<br />

30.11.1998.<br />

C. No. 7(2) STC/<br />

98, dated 30 th<br />

Nov., 1998.<br />

C. No. 5(2) ST-<br />

Ext.Audit/2003,<br />

dated 16 th<br />

January, 2003<br />

Reward Order for ST<br />

deptt/other govt. agencies.<br />

<strong>Instructions</strong> for sanctioning<br />

of reward and register to be<br />

maintained.<br />

344<br />

903<br />

RICE :<br />

1 Refund claim under<br />

section 10 of <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990.<br />

2 Clarification regarding<br />

admissibility of refund.<br />

3 Refund of input tax consumes<br />

in the manufacture<br />

of exempt goods which<br />

were subsequently expor-<br />

C. No. 2(98)STP/<br />

95, dated 27 th<br />

Aug., 1998.<br />

C. No. 2(98) STP<br />

/95.PT, dated 15 th<br />

Sept., 1998.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

16/ 2002, dated<br />

25 th Feb., 2002.<br />

ST refund of packing<br />

materials on export of<br />

rice/fish.<br />

Refund on packing material<br />

for export of rice allowed<br />

(zero-rated).<br />

Exempted goods cannot be<br />

zero-rated on export.<br />

291<br />

315<br />

800

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