Sales Tax Instructions

Sales Tax Instructions, 2009
64 Review of all cases
pending since before
31.05.1999 involving
demand of tax liability
along with additional tax
& penalty.
65 CBR circular c. No.1/1/
Coord dated 7 th February,
2000.
66 Compilation of authentic
arrears statement
regarding sales tax.
67 Amendments in the Sales
Tax Act, 1990 and Sales
Tax Recovery Rules,
1992.
68 Sales Tax Budget
Instructions 2002-2003.
69 Adjustment of carried
forward input tax credit
against unpaid outstanding
amount of tax
(arrears).
70 Recovery of audit
detections.
71 Denial of DTRE approval
to the sales tax defaulters.
72 Sales Tax Budget
Instruction 2003-2004.
73 Settlement of sales tax
dispute.
ord /2000, dated
31 st Jan. 2000
C. No. 1/1-Coord
/2000, dated 7 th
February, 2000
C. No. 1/30-STT
/2000, dated 2 nd
March, 2001
C.No.1(230)STJ
/98. dated 20 th
March, 2001
C. No. 2(35) STP
/97, dated 12 th
June, 2001
C.No.1/4-STE/
2002, dated 15 th
June, 2002.
C. No. 2(1) STP/
97, dated 3 rd Oct.,
2002.
C. No. 2(1) M
(Audit)/02, dt.6 th
Nov., 2002.
Sales Tax Ruling/
Instruction No.9
/2003, dt. 29 th
April, 2003.
C.No.1/5-STB/
2003, dated 7 th
June, 2003.
C.No.5(166)ST-
INT-Audit/ 2003,
dated 14 th Oct.,
regarding inadmissibility of
input and no recoveries to
be enforced
Taxpayers did not avail the
amnesty scheme as the prin
cipal liability was unreso
lved. Collectors to withhold
action for recovery.
Any action for recovery to
be held in abeyance for the
party to seek redress.
Recovery made in install
ments. Offer a ‗deal‘ to
consider partial relax ation
in additional tax/penalty.
Amendment in Sales Tax
Adaptation Act, 1993 of
Azad Jammu and Kashmir
State for recovery.
Section 48 amended to avo
id confusion. Section 11A
added to recover short paid
amount without adjudica
tion.
Adjustment of arrears
against carried forward
amount not allowed.
Collectorates to pursue R.P.
to deposit principal amount
& 25% Addl. tax detected
in audit & to send cases to
CBR for waiver of Addl.
tax & penalty.
DTRE approval to be
denied to defaulters of
accepted/adjudicated ST
dues.
Instructions regading
recovery.
Further tax allowed to paid
in installments.
535
671
680
709
829
855
865
900
906
936