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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

200 Amendment in<br />

registration rules.<br />

201 New sales tax registration<br />

sales tax ruling/ instruction<br />

No.21/2003.<br />

202 Delay in disposal of<br />

applications for<br />

registration.<br />

203 Clarification regarding<br />

sales tax registration of<br />

M/s Always Ahmed<br />

Textile Mills Ltd.<br />

204 Change of status from<br />

commercial exporters to<br />

manufacturer-cumexporter.<br />

205 Consolidation of sales tax<br />

general orders.<br />

206 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2004-2005.<br />

207 Registration of wholesalers,<br />

distributors and<br />

dealers etc.<br />

208 FTO complaint No.441<br />

/04 implementation of<br />

findings/decision of the<br />

honourable Federal <strong>Tax</strong><br />

Ombudsman.<br />

209 Clarification regarding<br />

multiple use of<br />

registration by a cotton<br />

ginner registered under<br />

SRO 1271(1)/96 dated<br />

C.No. 3(2)STP<br />

/99 (Pt) dated 9 th<br />

October, 2003<br />

C. No. 3(2)STP/<br />

99, dated 15 th<br />

Oct., 2003.<br />

C. No. 3(17)ST<br />

L&P/2003 dated<br />

3 rd April, 2004<br />

C. No. 3(2)STP<br />

/99(Pt.), dated<br />

17 th April, 2004<br />

C. No. 2(1) STP<br />

/97 dated 8 th<br />

June, 2004<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order No.3 of<br />

2004 dated 12 th<br />

June, 2004<br />

C. No.1/33-STB<br />

/2004, dated 13 th<br />

June, 2004<br />

C. No. 3/9-STP<br />

/99 dated 21 st<br />

June, 2004.<br />

C. No. 3(17) ST-<br />

L&P/2003 dated<br />

11 th August, 2004<br />

C. No. 3(13) STP<br />

/96(Vol-III) dated<br />

24 th March, 2005<br />

Units already registered<br />

need not be transferred as<br />

amendment in registration<br />

rules is prospectively.<br />

Check list for new<br />

registrations. Clarification<br />

of Ruling 21/2003.<br />

Provisional registration<br />

certificate to be issued to<br />

manufacturer/importers.<br />

Registration not to deny in<br />

Lahore and asking them to<br />

get registered in Faisalabad,<br />

or register in Lahore after<br />

listed on stock exchange.<br />

The registered person obta<br />

ined manufacturing facility<br />

on 1-7-2003 but his status<br />

was formally changed on 4-<br />

8-2003 thus refund may be<br />

processed on the basis of<br />

continuous-chain invoices.<br />

Consolidation of various<br />

General Orders.<br />

<strong>Instructions</strong><br />

registration.<br />

regarding<br />

Collectorates to set up<br />

dedicated cells for registra<br />

tion of wholesalers/ distribu<br />

tors of consumer goods/<br />

cement/ & beverages.<br />

In view of new Registration<br />

Rules, letter No 3(2)STP/99<br />

(Pt) dated 16.08.2003,<br />

3(17)ST-L&P/2003 dated<br />

25.03.04 and 05.04.03<br />

stand withdrawn.<br />

The condition that regist<br />

ered ginner was required to<br />

obtain separate registration<br />

for activities other than<br />

ginning, condoned by CBR<br />

933<br />

937<br />

1020<br />

1029<br />

1062<br />

1067<br />

1093<br />

1100<br />

1126<br />

1204

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