Sales Tax Instructions

Sales Tax Instructions, 2009
Tax Act, 1990. Jan., 2000. held till 30.6. 2000.
54 Ordinance No. XLII of dt.5 th Sept., 2000. Changes in sections 73. 599
2000 (Amendment Ordinance)
55 Input tax adjustment C. No. 3(36) STP Tax invoice must be 677
without actual payment of
input tax to supplier.
99 (Pt.I), dated
17 th March, 2001
supported with a proof of
payment u/s 73 if it is to
qualify for refund or
adjustment.
56 Impact of sections 7 & 73
of the Sales Tax Act,
1990 – clarifications
regarding.
57 Sales Tax Budget
Instructions 2001-2002.
58 Implications of the newly
added proviso in section
73.
C. No. 2(1) STP/
2000(Pt.III), dt.
23 rd April, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C.No.3(36)STP/9
9, dated 27 th
June, 2001.
59 Clarification. C. No. 3(36) STP
/99(Pt), dated 17 th
60 Further clarification of
amendment in section 73
of the Sales Tax Act,
1990, vide Finance
Ordinance, 2001.
61 Implication of section 73
of the Sales Tax Act.
[Withdrawn vide ST
Ruling/Instruction No. 68
/2002 dated 13.11.2002]
62 Clarification in respect of
section 73 of the Sales
Tax Act, 1990.
Sept., 2001.
C. No. 3(36) STP
/99, dated 13 th
Dec., 2001.
C. No. 3(36) STP
/99(Pt.II), dated
28 th Dec., 2001.
No contravention if input
tax adjustment is made in
the same period in which
invoice is issued without
payment to supplier (ii) No
question under section 73
on supplies on credit.
Instructions regading
payment via banking
channel.
Input tax adjustment/refund
allowed if further tax is
charged from un-registered
persons but payment is not
received through bank.
For L/C on DA from local
supplier, payment to bank
allowed after 120 days.
Condition of receipt of
payment in 120 days not
applicable for exporters u/s
73.
Condition of section 73 met
if draft/pay order is issued
within 120 days.
Sales Tax Ruling/ Bearer/traveler‘s cheques 792
Instruction No. not admissible under
9/2002, dated 29 th section 73.
Jan., 2002.
63 Clarification of section 73 C.No.3(36)STP/9 Requirement of 120 days 796
of the Sales Tax Act,
1990.
9, dated 12 th Feb.,
2002.
u/s 73 does not apply to
goods exported.
64 Clarification regarding Sales Tax Ruling/ Condition of 120 days 798
688
709
720
757
782
783