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Sales Tax Instructions
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Ordinance,1979.<br />
19 Recovery of sales tax notpaid/short-paid<br />
by a sugar<br />
mill due to its admissible<br />
duty drawback claim(s)<br />
outstanding at various cus<br />
toms (exports) stations.<br />
20 Clarification regarding<br />
admissibility of input tax<br />
to the exporters of cotton<br />
yarn.<br />
21 Purchase of cotton by<br />
T.C.P.<br />
22 Notification SRO 1181(I)<br />
/2000, dated 13.03.2000.<br />
23 Report of the committee<br />
on imposition of GST on<br />
coal and problems of coal<br />
mining industry in<br />
Baluchistan.<br />
24 Purchase of taxable goods<br />
from registered person<br />
and against prescribed<br />
invoices.<br />
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
C. No. 4/57-STB/<br />
97-Vol-II, dated<br />
22nd March,<br />
1999.<br />
C. No. 3(13) STP<br />
/96(Pt), dated 21 st<br />
April, 1999.<br />
C. No. 3(13) STP<br />
/96 (Pt), dated 6 th<br />
Dec., 1999.<br />
C. No. 3(13) STP<br />
/96, dated 28 th<br />
March, 2000.<br />
C. No. 1/43-STT<br />
/99, dated 11 th<br />
August, 2000<br />
C. No. 4(47) STB<br />
/98(Pt-1), dated<br />
9 th September,<br />
2000<br />
25 Natural gas billing. C. No.1(31) STR<br />
/99, dated 27 th<br />
26 Procedures of sales tax on<br />
supplies made to<br />
government and payment<br />
thereof through cheques.<br />
27 Verification regarding<br />
deposit of sales tax by<br />
firms/ suppliers into<br />
government treasury.<br />
28 <strong>Sales</strong> tax refund claimmemo.<br />
October, 2000<br />
C. No. 4(47)/STB<br />
.98.Vol.I, dated<br />
15th February,<br />
2001<br />
C. No.4(47)-STB<br />
/98-Vol.I, dated<br />
19th February,<br />
2001<br />
C. No. 3(13) STP<br />
/96, dated 23 rd<br />
April, 2001.<br />
No penalty if sugar<br />
manufacturers adjusted ST<br />
against duty draw back<br />
claim.<br />
The liability of spinner<br />
discharged if draft is issued<br />
by 10 th & ginner deposits<br />
by 15 th of the month.<br />
Procedure for payment of<br />
ST for ginned cotton<br />
purchased by T.C.P.<br />
Ginning Industry Rules &<br />
Judg-ment of Lahore High<br />
Court.<br />
The mine owners will pay<br />
GST @ Rs.25 per ton<br />
directly and Rs.65 per ton<br />
shall be paid by the<br />
Provincial Government.<br />
Supplies of parts for<br />
maintenance/repair work<br />
are taxable provided value<br />
of service may be excluded<br />
from value of the contract.<br />
Supply in case of natural<br />
gas shall take place at time<br />
when payments are receive<br />
d irrespective of fact as to<br />
when gas is ‗transmitted‘.<br />
The district field offices‘<br />
plea that there is no<br />
registered seller of taxable<br />
goods is not acceptable.<br />
Government departments<br />
and public sector<br />
organizations to purchase<br />
taxable goods only from<br />
registered person.<br />
Condonation of lapse for<br />
ginners.<br />
29 Voluntary ‗before – the- C.No.3(9)ST-L & Advance ST payment 721<br />
385<br />
414<br />
499<br />
544<br />
591<br />
605<br />
621<br />
660<br />
662<br />
687
Ordinance,1979. 19 Recovery of sales tax notpaid/short-paid by a sugar mill due to its admissible duty drawback claim(s) outstanding at various cus toms (exports) stations. 20 Clarification regarding admissibility of input tax to the exporters of cotton yarn. 21 Purchase of cotton by T.C.P. 22 Notification SRO 1181(I) /2000, dated 13.03.2000. 23 Report of the committee on imposition of GST on coal and problems of coal mining industry in Baluchistan. 24 Purchase of taxable goods from registered person and against prescribed invoices. <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 C. No. 4/57-STB/ 97-Vol-II, dated 22nd March, 1999. C. No. 3(13) STP /96(Pt), dated 21 st April, 1999. C. No. 3(13) STP /96 (Pt), dated 6 th Dec., 1999. C. No. 3(13) STP /96, dated 28 th March, 2000. C. No. 1/43-STT /99, dated 11 th August, 2000 C. No. 4(47) STB /98(Pt-1), dated 9 th September, 2000 25 Natural gas billing. C. No.1(31) STR /99, dated 27 th 26 Procedures of sales tax on supplies made to government and payment thereof through cheques. 27 Verification regarding deposit of sales tax by firms/ suppliers into government treasury. 28 <strong>Sales</strong> tax refund claimmemo. October, 2000 C. No. 4(47)/STB .98.Vol.I, dated 15th February, 2001 C. No.4(47)-STB /98-Vol.I, dated 19th February, 2001 C. No. 3(13) STP /96, dated 23 rd April, 2001. No penalty if sugar manufacturers adjusted ST against duty draw back claim. The liability of spinner discharged if draft is issued by 10 th & ginner deposits by 15 th of the month. Procedure for payment of ST for ginned cotton purchased by T.C.P. Ginning Industry Rules & Judg-ment of Lahore High Court. The mine owners will pay GST @ Rs.25 per ton directly and Rs.65 per ton shall be paid by the Provincial Government. Supplies of parts for maintenance/repair work 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‘. The district field offices‘ plea that there is no registered seller of taxable goods is not acceptable. Government departments and public sector organizations to purchase taxable goods only from registered person. Condonation of lapse for ginners. 29 Voluntary ‗before – the- C.No.3(9)ST-L & Advance ST payment 721 385 414 499 544 591 605 621 660 662 687
due-date payments‘ of sales tax. 30 Ordinance No. XXV of 2002. 31 Voluntary ‗before – thedue-date payments‘ of sales tax 32 Payment against a supply partly in cash and partly in kind. 33 Clarification of amendme -nts through SRO 344(I) /2002 dated 15-06-2002 of Special Procedure of <strong>Sales</strong> <strong>Tax</strong> (Electric Power) Rules, 2000. 34 Wastage at CNG Stations. 35 Board‘s letter date 06-11- 2002. 36 Payment of sales tax by the electricity generating units. 37 Clarification regarding the scope of SRO 130(I)/03 dated 31.1.2003 for the admissibility of input tax credit on gas bills containing sales tax registration number and address of the consumer. 38 Detailed minor head for receipts of central excise duty collected in the vatmode. <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 P/2001, dated 28 th June, 2001. Dated. 6th June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 45/ 2002, dated 8 th June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 62/ 2002, dated 17 th Sept., 2002. C. No. 1/33-STR /99 dated 26 th November, 2002 C. No. 1(53) STT /2002, dated 16th Jan., 2003. 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 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. Wastage of 13% for old importers and 11% for new importers of CNG Stations. 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 prospectively unless otherwise mentioned in the amending statute or the notification. 824 827 852 869 880 984 1052 1063 C. No. 4(80) STB Head of account for receipt 1103 /98 (Retail), of central excise duty in dated 30 th June, VAT mode on vegetable 2004 ghee and cooking oil. 39 Special procedure for C. No. 3(12)-ST- Sale of used/second hand 1283
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measures taken: Sales Tax Instructi
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 23.07.
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 C. NO.
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