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Sales Tax Instructions
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material used in exported<br />
goods and supply of zerorated<br />
goods.<br />
194 Progress regarding<br />
liquidation of refund<br />
pendency.<br />
195 Simplifying of refund<br />
procedure on packing<br />
material used in exported<br />
goods and supply of zerorated<br />
goods.<br />
196 Export of POL to<br />
Afghanistan – decision<br />
taken in Collectors‘<br />
conference on 22-01-<br />
2007.<br />
197 Refund claims relating to<br />
local supplies made by<br />
the five export-oriented<br />
zero-rated sectors -<br />
instructions regarding.<br />
198 Sanction of refund of<br />
input tax paid on import<br />
of raw materials/plant and<br />
machinery subsequently<br />
supplied @ zero percent.<br />
199 Simplifying of refund<br />
procedure on packing<br />
material used in exported<br />
goods and supply of zerorated<br />
goods.<br />
200 Simplifying of refund<br />
procedure on packing<br />
material used in exported<br />
goods and supply of zerorated<br />
goods.<br />
201 Guidelines for processing<br />
of refund claims filed by<br />
commercial exporters.<br />
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
16 th January,<br />
2007<br />
C. No. 1(56)STM<br />
/2006 dated 18 th<br />
January, 2007<br />
C. No. 3 (1) STM<br />
/2007 dated 19 th<br />
January, 2007<br />
C. No. 3 (1) STM<br />
/2007 dated 27 th<br />
January, 2007<br />
<strong>Sales</strong> <strong>Tax</strong> Gener<br />
al Order 2/2007<br />
C. No.5/8-STB/<br />
2005 dated 6 th<br />
February, 2007<br />
C. No. 5/8-STB<br />
2005 dated 6 th<br />
February, 2007<br />
C. No. 1(56)/<br />
STM /2006 dated<br />
8 th February,<br />
2007<br />
C. No.1 (56)/<br />
STM/2006 dated<br />
8 th February,<br />
2007<br />
C. No. 2(1) ST-<br />
L&P /2000 (Pt)<br />
dt 24 th Feb., 2007<br />
shall be processed through<br />
Risk Based Refund Analy<br />
sis System (RRAS), with<br />
out all checks of STARR.<br />
Refund pendency be<br />
liquidated within a week‘s<br />
time<br />
Changes in software of<br />
Central Repository<br />
(STARR) for zero-rated<br />
sectors.<br />
<strong>Sales</strong> tax refund to be pend<br />
till SOP is devised by CBR<br />
for regulating export of<br />
POL to Afghanistan under<br />
DTRE/duty drawback or<br />
refund.<br />
Refund to five zero-rated<br />
sectors on purchases made<br />
prior to 06.06.2005 shall<br />
only be payable if such<br />
goods have been exported<br />
by 31.12.2005 and no<br />
refund shall be admissible<br />
against local supply thereof.<br />
sales tax paid prior to zerorating<br />
at import stage shall<br />
be refundable if the supply<br />
was subsequently made @<br />
zero-percent<br />
Refund claimed allowed on<br />
of packing material & other<br />
residual inputs.<br />
Check for refund less than<br />
Rs. 50,000/- shall not apply<br />
to those cases where total<br />
amount claimed is less than<br />
Rs.10,000/-.<br />
Guidelines for processing<br />
of refund claims filed by<br />
commercial exporters.<br />
1470<br />
1470<br />
1473<br />
1474<br />
1474<br />
1475<br />
1476<br />
1484<br />
202 ICI Pakistan Powergen C. No. 3(4) ST- Amount of excess input tax 1485
material used in exported goods and supply of zerorated goods. 194 Progress regarding liquidation of refund pendency. 195 Simplifying of refund procedure on packing material used in exported goods and supply of zerorated goods. 196 Export of POL to Afghanistan – decision taken in Collectors‘ conference on 22-01- 2007. 197 Refund claims relating to local supplies made by the five export-oriented zero-rated sectors - instructions regarding. 198 Sanction of refund of input tax paid on import of raw materials/plant and machinery subsequently supplied @ zero percent. 199 Simplifying of refund procedure on packing material used in exported goods and supply of zerorated goods. 200 Simplifying of refund procedure on packing material used in exported goods and supply of zerorated goods. 201 Guidelines for processing of refund claims filed by commercial exporters. <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 16 th January, 2007 C. No. 1(56)STM /2006 dated 18 th January, 2007 C. No. 3 (1) STM /2007 dated 19 th January, 2007 C. No. 3 (1) STM /2007 dated 27 th January, 2007 <strong>Sales</strong> <strong>Tax</strong> Gener al Order 2/2007 C. No.5/8-STB/ 2005 dated 6 th February, 2007 C. No. 5/8-STB 2005 dated 6 th February, 2007 C. No. 1(56)/ STM /2006 dated 8 th February, 2007 C. No.1 (56)/ STM/2006 dated 8 th February, 2007 C. No. 2(1) ST- L&P /2000 (Pt) dt 24 th Feb., 2007 shall be processed through Risk Based Refund Analy sis System (RRAS), with out all checks of STARR. Refund pendency be liquidated within a week‘s time Changes in software of Central Repository (STARR) for zero-rated sectors. <strong>Sales</strong> tax refund to be pend till SOP is devised by CBR for regulating export of POL to Afghanistan under DTRE/duty drawback or refund. Refund to five zero-rated sectors on purchases made prior to 06.06.2005 shall only be payable if such goods have been exported by 31.12.2005 and no refund shall be admissible against local supply thereof. sales tax paid prior to zerorating at import stage shall be refundable if the supply was subsequently made @ zero-percent Refund claimed allowed on of packing material & other residual inputs. Check for refund less than Rs. 50,000/- shall not apply to those cases where total amount claimed is less than Rs.10,000/-. Guidelines for processing of refund claims filed by commercial exporters. 1470 1470 1473 1474 1474 1475 1476 1484 202 ICI Pakistan Powergen C. No. 3(4) ST- Amount of excess input tax 1485
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 Limited applicability of SRO 666(I)/2005. 203 GST refund –related issues / problems. 204 National assembly standing committee on textile industry‘s meeting held on 1 st March 2007 - refund of sales tax. 205 ICI Pakistan Powergen Limited applicability of SRO 666(I)/2005 206 Verification/uploading of supplies data for disposal of refund claims. 207 Guidelines for processing of refund claims filed by commercial exporters. 208 Simplifying sales tax refund processing procedure. 209 Clarification regarding multiple use of registra tion by a cotton ginner, registered under SRO 127 (I)/96 dated 10.11.1996. 210 Inter-tax refund / adjustment procedure. 211 Standard Operating Procedure (S.O.P.) regarding over-ruling of STARR objections. 212 Disposal of cases of excess input tax (nonzero rated supplies) for the period prior to July 2007. [See C. No. 3(13)ST- L&P /2003 (pt) dt 25.1.08] L&P/2005 dated 3 rd March, 2007 C. No. 2(1) ST- L&P/2000 (Pt- III) dated 5 th March, 2007 C. No. 1(1) Chief (ST& FE) /07 dated 5 th March, 2007 C. No. 3(4) ST- L&P/2005 dated 8 th March, 2007 C.No.ST/Refund Invoices/ Verifica tion/2007 dated 16 th March, 2007 C. No. 2(1) ST- L&P /2000 (Pt) dated 26 th March, 2007 C.No.2(1)ST-L& P/2000(Pt-III) dt 30 th March, 2007 C. No. 3(13)ST- L&P/96 dated 5 th April, 2007 C. No. 3(6) ST- L&P/2002 dated 24 th April, 2007 C. No. 1(1) Misc. /Chief/STARR/Pl .II dated 7 TH May, 2007 C. No. 3(13) ST- L&P/2003(Pt) 22 nd November, 2007. not adjusted in 3 months can be claimed as refund. In case of excess input tax person making local zerorated supplies refund to be given on goods consumed in of zero-rated supplies All pending cases of <strong>Sales</strong> <strong>Tax</strong> Refunds as on 25.02.2007 should be settled / cleared by 31.03.2007. Amount of input tax if not adjusted in three months can be paid as refund. Verification/uploading of supplies data for disposal of refund claims. If commercial exporters show irregular patterns of exports GDs (imports and exports) may be verified before finalizing the refund. Streamlining sales tax refund processing procedure. If the refund claim pertains to trading activity, it is inadmissible as the unit failed to obtain separate registration for this activity. Procedure for adjusting liabilities of one tax against refund of another. Procedure to remove STARR ojections on refund cases. Excess input tax was claimed as refund in the return for June 2007. Extend the deadline for filing of claims under section 74. 1488 1489 1490 1492 1496 1497 1498 1500 1502 1701
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45 Situation paper on paper & paper
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25.4. 08, STGO 23/08 dt 28. 6.08, S
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Sales Tax Instructions, 2009 price
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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 SUBJEC
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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 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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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 Any o
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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 implem
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Sales Tax Instructions, 2009 throug
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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 [Issue
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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 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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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 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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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 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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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 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 SUBJEC
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