Sales Tax Instructions

Sales Tax Instructions, 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 Sales
Tax 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