Sales Tax Instructions

Sales Tax Instructions, 2009
thereunder.
103 Imposition of penalty for
revised return involving
no tax payment.
104 Electronic filing of sales
tax return at Large
Taxpayer‘s Unit (LTU)
Karachi.
105 Two sale tax returns for
the month of June, 2005.
106 Removal of problem and
confusion regarding sales
tax return form.
107 Submission of summary
against zero-rated items
vide SRO 621(I)/2005 ---
amendment– clarification
thereof.
108 Filing of revised return
by distributors and
wholesalers dealing in
items of Third Schedule
to the Sales Tax Act,
1990 without penalty or
default surcharge –
permission regarding.
109 Summary statement
under section 26(5) of the
Sales Tax Act, 1990
/SRO 525(I)/2005 dated
06-06-2005.
110 Filing of separate returns
by registered persons
dealing simultaneously in
different business
activities.
C. No. 3(13) St-
L&P/03 dated
16 th March, 2005
Sales Tax Gene
ral Order No. 01/
2005C. No. 3(13)
ST-L&P/03. dt
21 st April, 2005
C. No.3(13)-ST-
L&P/03 dated
11 th July, 2005
C. No. 3(12) ST-
L&P/04 dated
13 th August, 2005
C. No. 3(12) ST
L&P/2004 dated
15 th August, 2005
C. No. 5/8-STB
/2005 dated 29 th
August, 2005
C. No. 3(17)ST&
FE-L&P/2001
dated 31 st August,
2005
Sales Tax Circu
lar No. 02/2005
C. No. 5/8-STB
/2005dated 3 rd
September, 2005
If revised return is filed &
amount of tax evaded is
deposited with additional
tax, before audit notice, no
penalty shall be recovered.
Procedure for electronic
filing of return transmission
of data from bank.
First return relates from
01.06.05 to 05.05.05 and
second return relate to the
period from 06.06.05.
3 rd Schedule items whole
salers and others to file two
separate returns and use
their excess input against
output tax liability in three
succeeding tax periods.
Suppliers of zero-rated dyes
& chemicals under SRO
621(I)/2005 are not require
ed to furnish details in the
summary statement.
Distributors/wholesalers
dealing in items of the 3 rd
Schedule who could not file
return are allowed to file
revised return on the new
format as per SRO 812(1)/
2005 with out any penalty/
default surcharge.
Information of charges and
expenses of utility bills and
clearing agent charges is
not required in summary
statement.
Registered persons allowed
to file separate return for
each business activity in
addition to the normal sales
tax return.
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