Sales Tax Instructions

Sales Tax Instructions, 2009
594 Sales tax services. C. No. 4(80) STB
/98. Retail(Pt.),
dated 30 th
August, 2000
595 Evasion of sales tax and C. No. 3(28)STP
central excise duty by /2000, dated 31 st
beverage manufacturers. August, 2000
596 Clarification regarding
Refund Rules 2000 issued
vide notification No. SRO
417(I)/2000 dated 20.6.
2000. [Withdrawn vide
STGO 1/2000 dt 31.8.2002]
597 Sanction of refund claims
of import-related ST by
the Collectorates of
Customs. [Amended vide
STGO No. 3/2002 dated
29.9.200 & Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
598 Ordinance No. XLII of
2000 (Amendment Ordinance)
Sales Tax
General Order
No.3/ 2000,
dated 31 st
August, 2000
Sales Tax
General Order
No.4/ 2000,
dated 1 st
September, 2000
Dated
September, 2000
05 th
599 Sales tax on services. C.No.4(80)STB/2
000(Pt), dated 5 th
600 Audit conducted by
officers of Auditor Gener
al of Pakistan at the premi
ses of registered person.
601 Sales tax input entitle
ment to the wholesaler on
supplies purchased from
manufacturer/supplier, ex
empted from the payment
of sales tax u/s 13(1) by
the Federal Government.
602 Amendments of the Sales
Tax Act, 1990 vide
Ordinance No.XIII of
2000 dated 5.9.2000.
603 Clarification on filing of
revised returns. [New
provision added in Budget
September, 2000
C. No.9-St.Ext.
Audit/97, dated
5 th September,
2000
C.No.1(38)STM
/2000(Pt-Xviii),
dated 6 th
September, 2000
C. No. 1(138)
STM/2000 (Pt-
XVIII), dated 6 th
September, 2000
C. No. 2(1)STP/
99 (Pt-II), dated
7 th September,
New Head of account No.
0265000 assigned for depo
sit of CE Duty on services,
collected as sales tax.
Beverage manufacturers not
paying tax on retail price of
retailers. Input tax not allo
wed on marketing material.
Relaxation of condition of
same state goods &
continuous chain for textile
sector upto certain date.
Refund of import related
ST to be decided by
Customs Collectorates.
Changes in sections 2,
3(1A), 3A, 3AAA, 13, 27,
45, 52, 73.
CE duty to be collected on
ST on 3 services.
DRRA to conduct audit at
the premises of Collecto
rates instead of at the
premises of Regd., persons.
A wholesaler cannot claim
input tax adjustment on
purchase of taxable goods
from such suppliers whose
supplies are exempt.
Further tax payable by
enlistment tax payers. No
turn over tax for supplies of
item of 3 rd schedule.
Revised return- whether
allowed under the law.
595
595
597
598
599
601
601
603
603
604