Sales Tax Instructions

Sales Tax Instructions, 2009
and against prescribed
invoices.
9 th September,
2000
25 Natural gas billing. C. No. 1(31) STR
/99, dated 27 th
26 Sales tax refund claimmemo.
27 Voluntary ‗before – thedue-date
payments‘ of
sales tax.
28 Ordinance No. XXV of
2002.
29 Voluntary ‗before – thedue-date
payments‘ of
sales tax
30 Payment against a supply
partly in cash and partly
in kind.
31 Clarification of amendme
-nts through SRO 344(I)
/2002 dated 15-06-2002
of Special Procedure of
Sales Tax (Electric
Power) Rules, 2000.
32 Board‘s letter date 06-11-
2002.
33 Payment of sales tax by
the electricity generating
units.
34 Clarification regarding
the scope of SRO
130(I)/03 dated 31.1.2003
for the admissibility of
October, 2000
C. No. 3(13) STP
96, dated 23 rd
April, 2001.
C. No. 3(9)ST-L
& P/2001, dated
28 th June, 2001.
Dated. 6th June,
2002.
Sales Tax Ruling/
Instruction No.
45/2002, dated 8 th
June, 2002.
Sales Tax Ruling/
Instruction No.
62/ 2002, dated
17 th Sept., 2002.
C. No. 1/33-STR
/99 dated 26 th
November, 2002
C.No.1(18)STAP
/2003 (Pt) dated
20 th January,
2004
C. No. 1(3)STR
/2000, dated 24 th
May, 2004
C. No. 1(31) STR
/2000 dated 9 th
June, 2004
are taxable provided value
of service may be excluded
from value of the contract.
Supply in case of natural
gas shall take place at time
when payments are receive
d irrespective of fact as to
when gas is ‗transmitted‘.
Condonation of lapse for
ginners.
Advance ST payment
allowed before the due
date.
Amendments in section 6-
application of section 31A
of the Customs Act.
Payment of ST before due
date allowed.
Payment of goods allowed
partly in cash and partly in
kind.
Only M/s.WAPDA and
KESC are allowed to
deposit the sales tax on
cash collection basis and
not IPPs.
Delay payment of taxes and
option to pay principal
amount plus 25% additional
tax means additional tax @
3% per annum.
The captive/private power
generating units to issue
invoices for electricity supp
lied during a month imme
diately after close of month.
Any amendment made in
the statute or any
notification issued there
under, shall apply
621
687
721
824
827
852
869
984
1052
1063