Sales Tax Instructions

Sales Tax Instructions, 2009
120 Sales tax on in-house
consumption of
electricity.
121 Clarification needed
regarding sales tax.
122 Request for subsidy in the
form sales tax.
123 Adjustment of carried
forward input tax credit
against unpaid
outstanding amount of tax
(arrears).
124 Allowing input tax
adjustment on stocks
acquired one year prior to
withdrawal of exemption
on supply of cement.
125 Special order under
section 7(3) of the Sales
Tax Act, 1990.
126 Condonation of out of tax
period input adjustment.
127 Clarification regarding
input adjustment of
excise duty paid on
services rendered by PIA.
128 Request to clarify that a
retailer is entitled to
claim adjustment of input
tax paid on raw materials
and conversion charges
paid to the vendors
against output tax
charged on supplies made
C. No. 3(15)STP/
99/(Pt-I) dated
31 st Dec., 2003
C. No. 1(3) STR
/2000, dated 15 th
March, 2004
C. No. 2(77) STP
/95 dated 15 th
March, 2004
C. No. 2(1) STP
/97 dated 29 th
March, 2004
C. No. 3(30) STP
/2000(Part-I),
dated 6 th April,
2004
C. No. 3(72) STP
/97 dated 14 th
April, 2004
Sales Tax Gen
eral Order No.2
Of 2004, dated
27 th May, 2004
C. No. 1(26) STR
/2000(Pt.), dted
7 th June, 2004
C. No. 2(1) STP
/2000(Pt.I), dated
12 th June, 2004
Sales tax on in-house
consumption of electricity.
New management entitled
for input tax adjustment on
arrears of electricity bills
paid in installments & after
2.6.03 if registration No is
written by hand and ver
ified by WAPDAKESC.
Diesel cannot be termed as
`stock-in-trade‘.
Collectorates to make
recoveries from outstanding
carry forward amounts.
Adjustment allowed of
input tax not claimed on
stocks acquired up to one
year prior to withdrawal of
exemption.
M/s Railway Constructions
Pakistan Limited (RAIL
COP), to deduct input tax
paid by them on invoices of
Pakistan Railways.
Input tax claimed/ adjusted
by the registered person out
of the relevant tax period is
a procedural lapse and CBR
condones the delay.
PIAC entitled to adjust in
put tax paid against electrici
ty, gas & telephone (exclud
ing mobile telephone).
A registered retailer may
purchase raw material and
get goods manufactured
from registered vendors
against sales tax invoices
and subsequently take input
tax adjustment.
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1006
1008
1018
1020
1028
1055
1061
1067