What changed in the Sales Tax Rules, 2006 between the 2014-08-11 and 2015-07-31 versions

Between the version published 2014-08-11 and the one published 2015-07-31, 21 sections appeared for the first time and 6 were recorded as omitted.

Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

Renumbered

Same heading, new number. These were renumbered rather than added or removed.

• section 45 is now section 150ZF: Application

4 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.

New in this version

• section 5A: Temporary registration
• section 12A: Non-active taxpayer
• section 12B: Restoration as an active taxpayer
• section 57A: Application
• section 57B: Procedure for availing exemption
• section 150ZA: Application
• section 150ZB: Electronic invoice system
• section 150ZC: Monitoring
• section 150ZD: Electronic invoice data
• section 150ZE: Failure to meet the conditions for electronic monitoring system
• section 150ZG: Goods to be affixed with tax stamps, banderoles, stickers, labels, barcodes etc
• section 150ZH: Security features of the tax stamp, banderole, sticker, label, barcodes etc
• section 150ZI: Appointment of licensee
• section 150ZJ: Installation of system
• section 150ZK: Fee for purchase of tax stamps, banderole, stickers, labels, etc
• section 150ZL: Functions and responsibilities of the licensee
• section 150ZM: Functions and responsibilities of the manufacturer or importer of specified goods
• section 150ZN: Functions of the Commissioner Inland Revenue
• section 150ZO: Inoperative production lines
• section 150ZP: Effective date for commencement of the system
• section 150ZQ: Responsibility of persons involved in the supply chain

Omitted in this version

These were in the previous version, and this version’s own text records them as omitted or deleted.

• section 4: Requirement of registration
• section 46: Procedure and conditions for making zero-rated supplies
• section 47: Maintenance of records
• section 48: Refund
• section 49: Penalty
• section 50: Other International Tenders

Not found under the same number

These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.

• section 50R: Eligibility to use electronic invoicing system

How to check this yourself

Open the 2015-07-31 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

This is information, not legal or tax advice.