What changed in the Sales Tax Rules, 2006 between the 2020-06-30 and 2020-12-31 versions

Between the version published 2020-06-30 and the one published 2020-12-31, 33 sections appeared for the first time.

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.

New in this version

• section 25A: Application
• section 25B: Definitions
• section 25C: Determination of wastages
• section 25D: Action for determination of wastages
• section 25E: Process for determination of wastages
• section 25F: Actions in the IOCO
• section 25G: Restriction on extent of wastages and resultant input tax adjustment
• section 25H: External expert opinion
• section 25I: Non-relevance of the status of supplies
• section 25J: Fixation to be construed as restriction
• section 25K: Review and revision of fixed wastages
• section 44AA: Application
• section 44AB: Definitions
• section 44AC: Procedure for e-audit
• section 44B: Application
• section 44C: Definitions
• section 44D: Real-time electronic access to stocks, accounts and record
• section 44E: Standard Audit File for Tax (SAF-T)
• section 44F: Access through video link
• section 44G: Responsibility of the registered person
• section 44H: Failure to provide real-time electronic access
• section 150ZEH: Application
• section 150ZEI: Definitions
• section 150ZEJ: Procedure for claim of cash back by the customers
• section 158A: Application
• section 158B: Filing of application for approval of Greenfield Industry
• section 158C: Processing of applications by the Commissioner
• section 158G: Procedure for generation and transmission of exemption certificate in the WeBOC
• section 158H: Procedure for availing sales tax exemption on import of plant and machinery
• section 158I: Application
• and 3 more

How to check this yourself

Open the 2020-12-31 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.