Sales Tax Instructions

notifications on export of
fabrics made during the
period 1 st July 1996 to
30 th September, 1996.
15 Refund of sales tax to
Commercial Exporter.
16 Taxpayer‘s profile –
arrears and refunds.
Sales Tax Instructions, 2009
September, 1996
C. No. C(STD)/
96, dated 10th
Oct., 1996.
Sales Tax Circular
No.1/1997,
dt.12 th Jan., 1997.
17 Clarification C. No. 2(2) STP
/97, dated 17 th
18 Sales Tax Budget
Instructions 1997-98.
19 Requirement of quadruplicate
in export refund.
20 Refund of input tax of
investors.
21 Verification of quadruplicate
copy of bill of
export. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
22 Sales Tax Refund Rules,
1996.
23 Acceptance of photostat
copies of bills of export
in lieu of original
quadruplicate copies.
March, 1997
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 3(58)STP/
97, dated 1 st July,
1997
C. No. 2(26) STP
/97, dated 31 st
July, 1997
Sales Tax General
Order No.2/
1997, dated 26 th
Aug., 1997.
C. No. 3(43) STP
/97, Dated 19 th
November, 1997
C. No. 3(58) STP
/97, dated 27 th
November, 1997
admissible simultaneously
if the relevant SRO does
not bar.
Refund to exporters. 182
Arrears and refund registers
to be maintained.
Refund claims filed for
invoices received late may
be entertained which
qualify certain conditions.
Only 50% of claim will be
sanctioned provisionally
within 30 days. Remaining
50% will be sanctioned
after verification/audit but
not later than 90 days.
Regularize the old cases on
photocopies verified/stamp
ed by the customs stations.
Investors to claim refund of
input tax paid on
machinery.
ST department to verify
quardruplicate copy of
shipping bill and return
original.
No refund to be allowed on
exports unless the goods are
actually exported.
Regularization of old ref
und cases before issuance
of SRO 678(I)/97 on photo
copies of quadruplicate
copy of bill of Export.
24 Sales tax refund on the C. No. 2(35) STP Input tax credit of tax paid 238
basis of Azad Kashmir
spinning units.
/97-Pt., dated 19 th
February, 1998
in AJ&K is not available
even if they have shifted
[Amended by Budget
their head quarters to
Instruction for 1998-99]
Pakistan.
25 Inter-Collectorate C. No. 1(1) ST- Verification Unit to be 239
188
195
205
210
212
216
230
235