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Sales Tax Instructions

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

119 Collection of general<br />

sales tax on<br />

advertisements telecast<br />

on television<br />

120 Extension in due date for<br />

filing of quarterly return<br />

by the commercial<br />

importers.<br />

121 Adjustment advice in<br />

terms of SRO. 666(I)/<br />

2005 dated 26.05.2006.<br />

122 Random verification of<br />

return data.<br />

123 Issues relating to solvent<br />

extraction industry.<br />

124 Filing of <strong>Sales</strong> <strong>Tax</strong><br />

Returns in old format.<br />

125 Extension in due date for<br />

filing of sales tax return<br />

and federal excise return<br />

for persons registered in<br />

Karachi.<br />

126 Extension in due date for<br />

filing of sales tax return<br />

and federal excise return<br />

for persons registered in<br />

Sindh province.<br />

127 Filing of single return<br />

under section 26 of the<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990<br />

128 Workshop / seminar on e-<br />

filing of sales tax returns<br />

through CBR‘s computeri<br />

C. No. 1(17) STR<br />

/2000 dated 29 th<br />

June, 2006<br />

C. No. 3(12) ST-<br />

L&P/2004 dated<br />

16 th October,<br />

2006<br />

C.No.3(4)ST-L&<br />

P/2005 dated 14 th<br />

November, 2006<br />

C. No. 1(1)/Misc.<br />

/Chief (STARR)<br />

/06 dated 19 th<br />

February, 2007<br />

C. No. 4/57-STB<br />

/97 dated 30 th<br />

March, 2007<br />

C. No.36(1) GST<br />

/Comp/2006/1 dt<br />

10 th May, 2007<br />

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

L&P/2003(Pt)<br />

dated 14 th May,<br />

2007<br />

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

L&P/2003(Pt)<br />

dated 15 th May,<br />

2007<br />

<strong>Sales</strong> <strong>Tax</strong> Circ<br />

ular No.01 /2007<br />

C. No. 4/2-STB/<br />

2007 dated 14 th<br />

July, 2007<br />

C. No. 3(2)ST-<br />

L&P /2007 dated<br />

13 th August, 2007<br />

revised return, to be done<br />

with the prior approval of<br />

the concerned Collector…<br />

Letter dated 14.02.06 is<br />

withdrawn therefore M/s.<br />

PTV may file return on 15 th<br />

of the month following the<br />

month of services.<br />

Extension in due date for<br />

filing quarterly return for<br />

the commercial importers<br />

on revised format.<br />

New format of <strong>Sales</strong> <strong>Tax</strong>cum-Federal<br />

Excise Return<br />

in terms of SRO 666(I)/<br />

2005 dated 26.05.06.<br />

At least 10% of the returns,<br />

fed into the computer shall<br />

be personally checked by<br />

officers not below AC.<br />

Solvent extraction units are<br />

allowed to file revised sales<br />

tax returns for the period<br />

FY 2004-05 onwards.<br />

Program to detect persons<br />

filing of <strong>Sales</strong> <strong>Tax</strong> Returns<br />

in old format.<br />

Extension in date for filing<br />

of return for Karachi based<br />

registered persons<br />

Extension in date for filing<br />

of return and summary of<br />

sales/purchases for both<br />

Karachi and Hyderabad<br />

based registered persons.<br />

The supplies/purchases char<br />

ged to 17.5% and 20% may<br />

be clubbed file a single<br />

sales tax return.<br />

Salient features of e-filing<br />

of new <strong>Sales</strong> <strong>Tax</strong>-cum-<br />

Federal Excise return on<br />

1401<br />

1431<br />

1437<br />

1480<br />

1497<br />

1506<br />

1507<br />

1507<br />

1521<br />

1528

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