Sales Tax Instructions

Sales Tax Instructions, 2009
of deposit of input tax. Feb., 1999 formed exclusively for
verification of invoices.
46 Requirement of C. No. (18) STP / No declaration / scrutiny of
declaration/scrutiny of 98, dated 26 th input-output ratio required
input out put ratio for
sanction of export refund
claims of exporters-cummanufacturers.
March, 1999 at the refund processing and
sanctioning stage in case of
claims by exporters-cummanufacturers.
47 Refund of sales tax with
72 hours ―gold‖ category
registered person.
48 Payment of sales tax and
refund under SRO 471(I),
dated 09.04.1999.
49 Sanctioning of admissible
refunds.
50 Input tax refund to
manufacturers –
instructions regarding.
51 Maintenance and regular
entering and updating of
the registers prescribed as
annex 1, 2, 3 & 4 of the
sales tax circular no.1/97
dated 12.01.1997.
52 Inter-tax refund/
adjustment procedure
53 Request for meeting of
All Pakistan Cloth
Exporters Association,
Faisalabad with the Chief
Executive of Pakistan.
54 Requirement of M.R. No.
on exports made from
C. No. 3(13)-STP
/96 (Pt-2), dated
14 th April, 1999
C. No. 3(17) STP
/ 99, dated 17 th
May, 1999
C. No. 1(16) GST
/Comp/98 dated
2 nd August, 1999
C. No. 3/39 STP
98, dated 28 th
August, 1999
C. No. (2) STM/
99-Pt. dated 17 th
December, 1999
C. No. 3(70)STM
/99, dated 20 th
Dec., 1999.
U.O.No.3(13)ST
M/2000 dated 1 st
February, 2000
C. No. 3(43)STP/
97(Pt-I), dated
30 th March, 2000.
All cases of ―Gold‖ categor
y, should be processed and
sanctioned within 72 hours.
Sales tax and refund under
SRO 471(I), dated
09.04.1999.
Sanctioning of admissible
refunds within the
prescribed period.
Manufacturers making local
supplies can‘t claim refund
of input tax u/s 10 read with
SRO 695(I)/96 & 825(I)/98.
Arrears and refund registers
to be maintained.
Adjustment of refund
against arrears.
Refund issues of All
Pakistan Cloth Exporters
Association, Faisalabad.
M.R. No. or AWB as
conclusive proof of export.
386
408
423
447
459
515
517
533
546
Lahore through Pakistan
Railways.
55 Refund of custom duty
and taxes paid in excess.
C. No. 3(8) STP Collector of Customs to
/2000, dated 11 th grant refund for which
548