Sales Tax Instructions

Sales Tax Instructions, 2009
744 Flying invoices. C.No.3(30)STM
/2001, dated 19 th
745 Implications of the newly
added proviso in section
73.
746 Procurement of tender
fire crash (complete)
locally manufactured
quty-06.
747 Voluntary ‗before – thedue-date
payments‘ of
sales tax.
June, 2001
C.No.3(36)STP/
99, dated 27 th
June, 2001
C.No.4(47)STB/
98(Pt.II), dated
28 th June, 2001
C.No.3(9)ST-L &
P/2001, dated
28 th June, 2001
period, refund, ginning,
debit and credit note, zerorated
goods under DTRE.
Explanation of phenomenon
of flying invoices and
suggestions to curb it.
Input tax adjustment/refund
allowed if further tax is
charged from un-registered
persons but payment is not
received through bank.
Fire fighting vehicles are
not trucks hence chargeable
to ST.
Advance ST payment
allowed before the due
date.
715
720
720
721
748 Clarification regarding
payment of further tax in
respect of goods charge
able to sales tax @ 20%.
749 Removal of long out
standing difficulties of tax
payers. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
750 Budget 2001-2002 –
Clarification Regarding.
C.No.3(9)ST-L &
P/2001, dated
28 th June, 2001
Sales Tax
General Order
No.2/ 2001, dated
30 th June, 2001
C.No.3(9)ST-L &
P/2001, dated 2 nd
July, 2001
Further tax chargeable on
items attracting 20 % ST.
Instructions regarding relief
notifications (392(1)/ 2001,
393(1)/ 2001, 394(1)/ 2001
& 395(1)/ 2001).
Clarification for wrong
PCT heading mentioned in
sixth schedule.
721
722
726
751 Levy of sales tax on
services rendered by
clubs.
752 Budget 2001-2002 –
clarification regarding.
753 Sales tax registration on
units licensed under SRO
1140(I)/97, dated
06.11.1997.
C.No.1(27)STR/
2000, dated 2 nd
July, 2001
C.No.3(9)ST-L &
P/2001, dated 3 rd
July, 2001
C. No. 2(38)STP
/97, dated 3 rd
July, 2001
Chargeability of ST on
subscription/ admission
/member ship fee &
security deposit.
Input tax adjustment/
refund not allowed on
Jeweller‘s invoices.
Person located in
FATA/PATA importing
taxable goods through any
customs port in Pakistan is
required to get registered.
727
728
728