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Sales Tax Instructions

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Excise<br />

budget<br />

instructions 2006-07.<br />

58 Extension in time limit of<br />

60 days for filing of sales<br />

tax refund claim<br />

documents.<br />

59 Extension in time limit of<br />

60 days for filing of sales<br />

tax refund claim<br />

documents.<br />

60 Condonation of time limit<br />

for submission of refund<br />

claims.<br />

61 Condonation of time for<br />

excess input as per sales<br />

tax return for June 2005<br />

for adjustment in ensuing<br />

period(s)<br />

62 Extension in due date for<br />

filing of sales tax-cum-<br />

Federal Excise return for<br />

the tax period September,<br />

2007, for Karachi based<br />

taxpayers<br />

63 Disposal of cases of<br />

excess input tax (nonzero<br />

rated supplies) for<br />

the period prior to July<br />

2007. [See C. No. 3(13)ST-<br />

L&P /2003 (pt) dt 25.1.08]<br />

64 Disposal of cases of<br />

excess input tax (nonzero<br />

rated supplies) for<br />

the period prior to July<br />

2007.<br />

65 Application for extension<br />

in dead line for refund<br />

claim submission.<br />

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

/2006 dated 5 th<br />

June, 2006<br />

C. No. 2(1)ST-<br />

L&P/2000 (Pt)<br />

dated 25 th<br />

November, 2006<br />

C. No. 2(1)ST-<br />

L&P/ 2000 (pt)<br />

dated 30 th<br />

November, 2006<br />

C. No. 2(1)ST-<br />

L&P/2000 (Pt)<br />

dated 28 th<br />

December, 2006<br />

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

L&P/2005 dated<br />

11 th January,<br />

2007<br />

Circular No 06/<br />

2007 dated 25 th<br />

October, 2007<br />

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

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

22 nd November,<br />

2007.<br />

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

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

dated 25 th<br />

January, 2008<br />

of time limit.<br />

Condonation of time limit<br />

of refund claims filed prior<br />

to 1.7.06, if documents are<br />

given by 31.12.06.<br />

Extension allowed by letter<br />

dated 25.11.06 is applicable<br />

to all persons making zerorated<br />

supplies under sec 4.<br />

Condonation of time for<br />

process- ing of all refund<br />

claims by the 31.12.06 shall<br />

not be extended.<br />

Amount of input tax<br />

mentioned in the<br />

adjustment advice if not<br />

adjusted in three months<br />

can be paid as refund.<br />

Extension in due date for<br />

filing of sales tax-cum-<br />

Federal Excise return<br />

Excess input tax was<br />

claimed as refund in return<br />

for June 2007. Extend the<br />

deadline for filing of claims<br />

under section 74.<br />

Allow to extend time and<br />

file RCPS for refund claims<br />

up to 29 th February 2008.<br />

1442<br />

1444<br />

1455<br />

1462<br />

1714<br />

1701<br />

1721<br />

C. No. 2(1) ST- Board allows filing of 1734<br />

L&P/2000(Pt) refund documents/RCPS by<br />

dated 25 th M/s Makro Habib for June<br />

February, 2008. 2005 by 15 th March 2008.<br />

66 Condonation of delay in C. No. 2(1)ST- Board condones the late 1734<br />

filing of refund claim. L&P / 2000 (Pt) filing of refund documents<br />

dated 10 th March, /RCPS by M/s M.M.<br />

2008<br />

Beverages.<br />

67 Extension in due date for C. No. 3(13) St- Extension in due date for 1739

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