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Sales Tax Instructions

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

92 SRO 516(I)/2001 dated<br />

July 14, 2001.<br />

93 Voluntary ‗before – thedue-date<br />

payments‘ of<br />

sales tax<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

37/ 2002, dated<br />

7 th May, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

45/ 2002, dated<br />

8 th June, 2002.<br />

extended up to 17.10.2001.<br />

Clarification regarding<br />

Column ―all other<br />

purchases‖ of monthly<br />

return.<br />

Payment of ST before due<br />

date allowed.<br />

816<br />

827<br />

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

Instruction 2003-2004.<br />

95 New format of sales tax<br />

return.<br />

96 New format of monthly<br />

sales tax return.<br />

97 Special Procedure for<br />

Filing of Nil Returns<br />

Rules, 2004.<br />

98 Consolidation of sales tax<br />

general orders.<br />

99 Clarification regarding<br />

two sales tax returns for<br />

the month of June, 2004.<br />

100 New sales tax<br />

registration.<br />

101 One time extension in<br />

filing of sales tax return<br />

by cotton seed oil<br />

extractions / oil mills.<br />

102 Relaxation of time period<br />

for deposit of sales tax &<br />

submission of return<br />

under the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990 and rules made<br />

C. No. 1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

C. No. 3(13)St-<br />

L&P/2003 dated<br />

8 th December,<br />

2003<br />

C. No. 3(13)St-<br />

L&P/2003, dated<br />

12 th December,<br />

2003<br />

U.O. No. 16(1)<br />

GST /Com /2000<br />

6 th April, 2004<br />

<strong>Sales</strong> <strong>Tax</strong> Gen<br />

eral Order No.3<br />

of 2004 dated<br />

12 th June, 2004<br />

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

/2003, dated 26 th<br />

July, 2004<br />

C. No. 16(1)GST<br />

COM/2004 dated<br />

9 th August, 2004<br />

C. No. 3(98) STP<br />

/96 dated 28 th<br />

October, 2004<br />

C. No. 3(56) STP<br />

/96 dated 13 th<br />

November, 2004<br />

<strong>Instructions</strong> related to tax<br />

return.<br />

New format of sales tax<br />

return.<br />

New format of monthly<br />

sales tax return.<br />

Section 71 empowers the<br />

Federal Govt to prescribe<br />

special procedure for filing<br />

returns.<br />

Consolidation of various<br />

General Orders.<br />

Since budget was announ<br />

ced after office hours on 12.<br />

6.04, 1 st return to be filed<br />

from 1.6.04 to 12.6.04.<br />

Filing of nil return in the<br />

Collectorates is ‗optional‘.<br />

Cottonseed oil expellers to<br />

file return for July-Sept, 04<br />

by 31.10.2000 without<br />

additional tax and penalty.<br />

Relaxation of time period<br />

for deposit of sales tax &<br />

submission of return<br />

906<br />

947<br />

951<br />

1021<br />

1067<br />

1116<br />

1126<br />

1161<br />

1171

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