Sales Tax Instructions

Sales Tax Instructions, 2009
prior to registration.
122 Registration of importers
engaged in making
taxable supplies
123 Registration of whole
salers and distributors
124 Refund on raw materials
for finished goods
exported.
125 Exemption of sales tax on
supply of consumer
goods by commercial imp
orters- SRO 674(I)/ 97,
dated 29 th August, 1997.
2. Levy of 3% additional
tax on the importers who
do not get registered--
SRO 675(I) /97, dated
29th August, 1997.
126 Problems faced by the
registration division
Collectorate of Sales Tax
(West), Karachi.
127 Exemption of sales tax on
supply of consumer goo
ds by commercial import
er-- SRO 674(I)/97, dated
29.08.1997. 2. Levy of
3% additional tax on the
importers who do not get
registered--SRO675(I)/
97, dated 29.08.1997.
128 Issues relating to compulsory
registration of
importers.
129 Sales tax registration
issues.
130 Sales tax on samples
having no commercial
C. No. 3(51) STP
/97, dated 24 th
July, 1997
C. No. 3(55) STP
/97, dated 8 th
September, 1997
C. No. 3(85) STP
97 dated 26 th
November, 1997
C. No. 3(62) STP
/97-Pt., dated Ist
January, 1998
C. No. 3(62) STP
/97.Pt.1, dated 5 th
Jan., 1998.
C. No. 3(62) STP
/97-Pt.I), dated
27 th February,
1998
invoice after registration.
Exemption withdrawn
therefore importers to be
registered if annual turn
over exceeds Rs. 1 million.
RPs voluntarily registered
for issuance of replacement
invoices ceased to be Regis
tered w.e.f. 13-6-97. They
may get new registration.
The job workers/vendors
having turnover of Rs. one
million required to be
registered for their supplies.
From 1.1.1998 importers of
consumer goods/durables
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
De-registration of
manufacturer- regarding
one time registration.
Registration of importers:
(i) of exempt goods not
required; (ii) of industrial
goods not required if
already registered at local
stage;
(iii) of goods mentioned in
SRO 674 & SRO 675 is
required.
Compulsory registration of
impor-ters.
211
219
234
236
236
241
Samples of no commercial
C. No. 3(62)STP/
243
97-Pt.IV, dated
12 th March, 1998.
C. No. 3(62) STP Registration of importers. 245
/97(Pt-I), dated
14.03.1998
C. No. 3(62) STP
246
/95, dated 19 th value exempt from sales tax