Sales Tax Instructions

Sales Tax Instructions, 2009
183 Audit of refund claims by
chartered accountants
under SRO 487(I)/2006.
184 Extension in time limit of
60 days for filing of sales
tax refund claim
documents.
185 Extension in time limit of
60 days for filing of sales
tax refund claim
documents.
186 Audit of refund claims by
chartered accountant
firms.
187 Refund of excess input
tax against adjustment
advice.
188 Refund claims filed by
M/s. Telenor Pakistan.
189 Condonation of time limit
for submission of refund
claims.
190 Refund of sales tax paid
on transfer of second
hand vehicles.
191 Refund of sales tax paid
on transfer of second
hand vehicles.
192 Condonation of time for
excess input as per sales
tax return for June 2005
for adjustment in ensuing
period(s)
193 Simplifying of refund
procedure on packing
C. No. 1(20)STM
/2006 dated 23 rd
November, 2006
C. No. 2(1)ST-
L&P/2000 (pt)
dated 25 th
November, 2006
C. No. 2(1)ST-
L&P/ 2000 (pt)
dated 30 th
November, 2006
C. No.1(20) STM
/2006 dated 6th
December, 2006
C. No. 3(4) ST-
L&P/2005 dated
21 st December,
2006
C. No. 3(4) ST-
L&P/2005 dated
28 th Dec., 2006
C. No.2(1)ST-
L&P/2000 (Pt)
dated 28 th
December, 2006
C. No. 3(72)ST-
L&P/97 (pt-ii)
dated 1 st January,
2007
C. No. 3(72) ST-
L&P/97 (Pt-II)
dated 11 th
January, 2007
C. No. 3(4) ST-
L&P/2005 dated
11 th January,
2007
C. No. 1(56)/
STM/2006 dated
Collectors to contact the
C.A firms conducting the
audit of refund claims.
Condonation of time limit
of refund claims filed prior
to 1.7.06, if documents are
given by 31.12.06.
Extension allowed by letter
dated 25.11.06 is applicable
to all persons making zerorated
supplies under sec 4.
Committee of National
Assembly took notice of un
necessary objections raised
by CA firms during audit of
stock related refunds.
Excess input tax can be
adjusted in three tax periods
or claim refund not
consumed in three months.
Refund to be sanctioned in
revised returns instead of
carrying forward.
Condonation of time for
process- ing of all refund
claims by the 31.12.06 shall
not be extended.
Refund of ST on transfer of
second hand vehicles on
producing origin- nal
challan and a certificate
from the auctioning
department.
Refund of sales tax on
transfer of old and used
vehicles which is in excess
of the amount stipulated in
repealed SRO 522(I)/2005.
Amount of input tax
mentioned in the
adjustment advice if not
adjusted in three months
can be paid as refund.
Exports made after 31.12.
05, for 5 zero-rated sectors,
1441
1442
1444
1446
1453
1454
1455
1457
1461
1462
1467