The Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, which shall take effect on the 1st day of July, 2008.

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE **** Islamabad, the 11th June, 2008 NOTIFICATION (SALES TAX) S.R.O. 530(I)/2008.- In exercise of the powers conferred by sub-section (1) of section 4 and section 40 of the Federal Excise Act, 2005, section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with sub-section (2) of section 8, clause (ii) of sub-section (2) of section 8B, sections 9, 10, 14, 21 and 28, clause (c) of sub-section (1) of section 22, section 26, sub-section (6) of section 47A, sections 48, 50A, 52, 52A and 66 thereof, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, which shall take effect on the 1st day of July, 2008, namely:- In the aforesaid Rules,- (1) for the words “Central Board of Revenue” wherever occurring, the words “Federal Board of Revenue” shall be substituted; (2) in rule (2), in sub-rule (1), clauses (xviii), (xxxiii), (xxxiv) and (xxxv-a) shall be omitted; (3) in rule 4, for clause (a), the following shall be substituted, namely:- “(a) a manufacturer not being a cottage industry”; (4) in rule 5, after sub-rule (3), the following new sub-rules shall be added, namely:─

“(4) A person who has applied for registration as manufacturer shall be registered after LRO has verified his manufacturing facility.”; (5) In no case, a person required to be registered under the Act shall be issued more than one registration number.”; (5) in rule 7, in sub-rule (7), for the words, letters and figure “prescribed form STR-2”, the word, letters and figure “form STR-1” shall be substituted; (6) for rule 10, the following shall be substituted, namely:─ “10. Cancellation of multiple registrations.- (1) In case a person holds multiple sales tax registrations, he shall retain only one registration and surrender all other registrations under intimation to CRO. Alternatively, such registered persons shall file only one return for the tax period July 2008, and onwards, against the registration number they wish to retain and all other registration numbers shall be cancelled by CRO. (2) The tax liabilities against the registrations cancelled in the aforesaid manner shall be transferred against the registration retained and in case of such registrations being in different Collectorates, the Collector having jurisdiction over cancelled registrations shall ensure that tax arrear files are transferred to the Collectorate having jurisdiction over the registration so retained.”; (7) for rule 14, the following shall be substituted, namely:─ “14. Filing of returns.-(1) Every person registered under the Sales Tax Act, 1990, or the Federal Excise Act, 2005, shall file the return as specified in the form STR-7, along with all its annexures provided

therein, in accordance with the instructions given therewith, in the manner as specified in rule 18. (2) Where a registered person operates in different sectors for which different dates of filing of return have been prescribed in any rules made under the Sales Tax Act, 1990, or the Federal Excise Act, 2005, such person shall file a single return for all such sectors by the due date applicable to his major activity in terms of sales tax or federal excise duty payable.”; (8) rule 14A shall be omitted; (9) in rule 18,- (a) for sub-rule (1), the following shall be substituted, namely:─ “(1) Every registered person required to file return or other statement as prescribed under section 26 or section 27 of the Act or any notification issued thereunder shall file such a return or, as the case may be, statement, electronically in the manner as specified by the Board through a general order.”; and (b) after sub-rule (2), the following new sub-rule shall be added, namely:─ “(3) In cases where due date has been prescribed as 15th of a month, the tax due shall be deposited by the 15th and the return shall be submitted electronically by 18th of the same month.”; (10) in rule 20, in sub-rule (2), for the word “buyer”, the word “supplier” shall be substituted;

(11) in rule 22, in sub-rule (4), for the words “output”, occurring for the second time, the word “input” shall be substituted; (12) in rule 23, after the word “purpose”, the words “and the input tax credit in respect of goods so destroyed shall not be admissible”, shall be added; (13) in rule 28,- (a) in sub-rule (1), for the word “sixty”, occurring twice, the words “one hundred and twenty” shall be substituted; (b) after sub-rule (1), amended as aforesaid, the following new sub-rule shall be inserted, namely:- “(1A) The manufacturer-cum-exporters, who are registered as limited companies, having annual turnover more than one hundred million rupees and whose refund claim on inputs consumed in zero- rated supplies excluding building material and utilities is less than one per cent of the value of exports and local zero-rated sales, shall have the option to file refund claim electronically provided their suppliers are also filing return along with details of sale and purchases electronically.”; and (c) in sub-rule (2), for the word “thirty”, the word “sixty” shall be substituted; (14) in rule 29, sub-rule (5) shall be omitted; (15) in rule 30, for sub-rule (1), the following shall be substituted, namely:─

“(1) On receipt of analysis Report and refund payment order for the amount verified by CREST and found admissible by the processing officer, the officer in-charge shall sanction the amount so determined and issue the Refund Payment Order (RPO).”; (16) in rule 37, for the words “on account of discrepancies pointed out by the RRAS”, the words “or unverified” shall be substituted; (17) in rule 38, in sub-rule (5) for the figure “X”, the figure “VIII”, shall be substituted; (18) after rule 39, the following new rule shall be inserted, namely:─ “39A. Processing of refund claims in LTUs,- (1) The refund claimant registered in a Large Taxpayer Unit, desirous of availing facility under this rule, shall file a refund application to the Collector of Sales Tax having jurisdiction along with the following documents, namely:─ (a) an undertaking affirming the accuracy and genuineness of refund; and (b) a revolving bank guarantee valid for at least one hundred and twenty days issued by a scheduled bank, to the satisfaction of Collector of Sales Tax (Large Taxpayers Unit), of an amount not less than amount of refund claimed. (2) Where the claimant has filed documents under sub-rule (1), the Collector shall allow the refund of input tax within three days of receipt thereof.

(3) Within fifteen days of the sanctioning of refund, the claimant shall file a complete refund claim along with the supportive documents and soft copy on the prescribed format, which shall be scrutinized in the Large Taxpayer Unit and the objections, if any, related to the refund claim shall be conveyed to the claimant within seven days of the receipt of claim. (4) In case any amount already sanctioned and paid is found inadmissible or remains unverified after six month of payment of refund, the same shall be recovered within seven days by encashing the bank guarantee to the extent of inadmissible amount besides other legal action under the relevant provisions of the Act and rules made thereunder. (5) The Collector of Sales Tax shall notify an officer, not below the rank of an Assistant Collector, as focal person in the LTU to liaise with other Collectorates regarding the problems or objections encountered on account of purchases and supplies of the refund claimant for speedy solution thereof.”; (19) In rule 150B, for the expression “at such time and in such manner, as may be prescribed”, the expression “by visiting the website https://e.fbr.gov.pk” shall be substituted; (20) for form STR-1, the following shall be substituted, namely:─

Government of Pakistan "STR-1 Federal Board of Revenue [See Rules 5(1) and 7(1)] Form of Application for Sales Tax/ Federal Excise Regsitration/ Change in Particulars 1 Sheet No. of Application No. N° 2 Application Type New Registration Tax Office/ Collectorate w here registration requried Change in Particulars NTN - 3 Category Company Company Type Pvt. Ltd. Public Ltd. Small Company Trust AOP NGO Society Other (pl specify) Individual 4 Status Resident Non-Resident Country of Non Resident 5 CNIC/PP No. [for Individual only , Non-Residents to w rite Passport No.] Gender Male Female 6 Reg./ Inc. No. [for Company & Registered AOP only] Birth/ Inc. DateRegistry 7 Name Name of Registered Person (Company, Individual or AOP Name) 8 Address (*) Registered Office Address for Company and Mailing Address for Individual & AOP House /Flat /Plot No Street/ Lane/ Plaza/ Floor Block/ Mohala/ Sector/ Road/ etc Province District City/Tehsil Area/Tow n District Code Activity Code 9 Principal Activity 10 Register for Sales Tax Federal Excise S.T W/H Agent N° for official use 11 Self CNIC of Rep. Name Address House /Flat /Plot No Street/ Lane/ Plaza/ Floor Block/ Mohala/ Sector/ Road/ etc Province District City/Tehsil Area/Tow n Distt. Code Representative 12 Phone Mobile Fax 13 E-Mail e-Mail address for all correspondence 14 Total Directors/Shareholders Please provide information about top-10 Directors/Shareholders Total Capital 15 NTN/CNIC Name of Director/Shareholder Share % Capital Directors/Shareholders 16 All Other Shareholders/ Directors (in addition to 10) Activities 17 Activity Code Business Activity (upto a maximum of three (3) in addition to the Principal Activity given above) Other 18 Please provide details of all business / branches / outlets etc. 19 Details Business/ Branch 1 Business/ Branch 2 Business/ Branch 3 20 Business/ Branch Name Type (see instructions) Address House/ Flat/ Plot No.Branches Street/ Lane Plaza Block/ Mohalla/ Sector Area/ Town/ CityBusiness/ District/ Province/ District Code 21 Electricity Connection No. Gas Connection No. 22 Start date (dd/mm/yyyy) Closing date (dd/mm/yyyy) 23 Please provide details of all bank accounts. 24 Details Bank Account 1 Bank Account 2 Bank Account 3 25 A/C No. Type (see instructions) Account TitleAccounts 26 Bank Bank Branch City/ Town 27 Start date (dd/mm/yyyy) Closing date (dd/mm/yyyy) 28 I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete. It is further declared that any notice sent on the e-mail address given above will be accepted as legal notice served under the law. 29 __________________________Declaration Date CNIC/ Passport No. Name of Applicant SIGNATURES Area 30 Registration Nr. - - - - User Id. (User Id, Passw ord and Pin code w ill be e-mailed) 31 Date - - Tax Office Signature of Issuing Officer Official

STR-1 (Contd:) FILLING INSTRUCTIONS FOR STR-1 Registry 1 Sheet No. Usually only one sheet of this form is sufficient. However more sheets will be needed if the space provided is insufficient. If 2 additional sheets are attached then the first will be Sheet 1 of 3, and so on up to Sheet 3 of 3. If no sheet is attached, then write Sheet 1 of 1. Application No. This field is for official use. All the grey fields are for official use and should be left blank by the applicant. 2 Application Type Check (√) the relevant box. If the box for change in particulars is selected the current NTN should also be provided. Grey box is for check digit. In case of change in particulars only that information should be provided which is added or which requires change. 3 Category Check (√) the relevant box showing the Person Category as Company, AOP or Individual. If Category is selected as Company then one of the types of companies should also be checked (√). 4 Status Check the Status as Resident or Non-Resident . In case of Non- Resident the Country of Non-Resident Person should also be written. 5 CNIC/ PP No. All Resident Individuals should write CNIC Number and Non-Resident Individuals should write Passport (PP) Number in this column. In case of Company and AOP this column should be left blank. Gender Gender is required only for Individual, Company and AOP should leave this column blank 6 Reg/ Inc. No. In case of Company, write SECP incorporation number. In case of AOP write the registration number of AOP if available, otherwise leave it blank. Birth/ Inc. Date Individual should write the Birth Date and Company/AOP should write the date of incorporation/formation 7 Name Name of Registered Person. Individual should write the name as appearing in the CNIC, Company should write the name as appearing in SECP and AOP should write the name as shown in the AOP Agreement. 8 Address Company should write the address of Registered Office, Individual and AOP should write Mailing Address.

9 Principal Activity Principal Activity of the Person being registered should be written here, in case of multiple business activities the Principal Activity at the time of registration should be determined on the basis of major revenue generating business activity. Detailed list of Business Activities can be accessed from FBR's web site http://fbr.gov.pk or https://e.fbr.gov.pk. Individuals having only salary income should write Salary Income as Principal Activity. Activity Code Activity Code can be left blank if applicant does not know the same. 10 Register for Tick (√) the relevant boxes. All the relevant boxes should be checked. N° This is for official use, and should be left blank by the applicant. Representative 11 Representative Particulars of the Representative, as defined u/s 172 of Income Tax Ordinance 2001, of the person being registered should be provided here. This information must be provided by Company and AOP. However the Individual may opt for Se .lf as representative. 12 Phone, Mobile, Fax Phone, Mobile and Fax number of the Representative or Individual (in case of Self) should be written. Fax number is optional. 13 E-Mail E-Mail address of the representative should be written here, which will be used to serve legal notices and correspondence Directors/ Shareholders 14 Total No. of Directors Total Number of directors/shareholders in the business. Total Capital Total Capital of the business, director/shareholder wise share to be provided in the following lines. 15 NTN/CNIC NTN/ CNIC of the directors. Particulars of all the directors should be provided in this portion. More sheets should be added for more than 5 owners. Name of Director Name of Director/Shareholder. Share % Share in terms of percentage of the owner up to two decimal places, e.g. 33.33% Capital Share of owner in terms of capital amount 16 Others Others Share of owner in terms of capital amount Other Activities 17 Activity Code Activity Code can be left blank if applicant does not know the same. Business Activity Detailed list of Business Activities can be accessed from FBR's web at site http://fbr.gov.pk or http://e.fbr.gov.pk. Do not re-write the Principal Activity given at Sr-9. Hence if there is no activity other than the Principal Activity, then this portion should be left blank. More activities can be added later through the Change Request as explained at Sr-2 above.

18 Total Total Number of Businesses/ Branches, details of which should be Business/branches provided in the following columns. Businesses/ Branches 20 Business/ Br. Name of Business/ Branch Branch Type Write the location type, e.g. Branch, Godown, Outlet, Sub-Office, Factory, Show Room, etc. 21 Electricity Cons No. Electricity Consumer number of the connection installed at the business/ branch premises Gas No. Gas Consumer number of the connection installed at the business/ branch premises, where applicable 22 Bus/Br. Start Date Start Date of the Business/ Branch, date should be written in the format of DD-MM-YYYY. Bus/Br. Close Date Closing Date of the Business/ Branch. This is applicable only when Close Business/ Branch is selected as Action Requested 23 Total Bank Accounts Total Number of Bank Accounts, details of which should be provided in the given columns 24 Account Sr. Serial Number of the Bank Account. Separate sheets are required to provide information about each additional bank account Action Requested Check (√) the relevant box as Add Account, Change Particulars or Close Account 25 A/C No. Bank Account No. as allotted by the bank A/C Title Title of Account Type Check (√) the relevant box showing Account Type such as PLS or Current as the case may be. 26 Bank Name Write bank name in abbreviated form, e.g. MCB for Muslim Commercial Bank, NBP for National Bank of Pakistan, City Bank for City Bank City Name of the City in which bank branch is located Branch Name of the bank branch with branch Code 27 Start Date Start Date of the bank Account, date should be written in the format of DD-MM-YYYY. Close Date Close Date of the bank Account, in case the account is closed. This is applicable only when Close Account is selected as Action Requested 28 Declaration Declaration to be signed by the applicant or his/her authorized representative.

29 Date Date of signing the application, in the format of DD-MM-YYYY. CNIC/Passport No. CNIC/Passport No. of the applicant. Applicant can be the Person him/her self or his/her authorized representative having written Authorization. Name of Applicant Name of Applicant as appearing in the CNIC/Passport. Signatures Signatures of the applicant. Tax Registration Form can be submitted as follows: 1) Duly completed application form along with copies of required documents can be submitted at any of the (13) Regional Tax Offices. 2) Online application can also be prepared by visiting the FBR website https://e.fbr.gov.pk. After completing this application in online mode. 3) NTN Certificate should be received in person at RTO by the applicant or his authorized representative, after one working day of applying. At the time of receiving the NTN Certificate, Original CNIC should be shown. If an authorized representative is to receive the NTN Certificate then Original Authority Letter and original CNICs of both the Individual as well as the authorized person should be shown at the RTO Counter. 4) Request for Change in Particulars is also processed as described in para 1-3 above. Attachments A) Individual 1) Copy of CNIC/ Passport B) Company 1) Copy of CNIC of Applicant 2) Copy of SECP Incorporation Certificate 3) Applications of all owners, if not already NTN holder C) AOP 1) Copy of CNIC of Applicant 2) Copy of AOP Agreement 3) Applications of all owners, if not already NTN holder.”; (21) form STR-2 shall be omitted; (22) for from STR-3, the following shall be substituted, namely:─

Government of Pakistan "STR-3 Federal Board of Revenue [See rule 11(1)] Form of Application for De-registration for Sales Tax/ Federal Excise Application No. N° 1 Sales Tax Reg. No. 2 NTN [for Company & Registered AOP only] 3 NIC No. [for Individual only , Non-Residents to w rite Passport No.] Name of Registered Person (Company, Individual or AOP Name) 4 NameRegistry 5 Address Registered Office Address for Company and Mailing Address for Individual & AOP 6 Phone - Mobile - Fax - 7 Reasons for De-registration (Please check (√)the appropriate box): (i) Ceased to carry on business (ii) Supplies have become exempt (Give details) (iii) Taxable turnover during the last 12 months has remained below the thresholdDe-registration for (a) Please give the value of taxable supplies you made in last 12 month Rs. Reasons (b) Please give reason(s) for reduction in your taxable turnover (attach sheet, if necessary). (iv) Transfer or sale of business (Attach proof) (iv) Merger with another person (Attach proof) (v) Other (Please give detail on separate sheet) 8 I, the undersigned, declare that the information given in this form and in any accompanying documents is true and complete. I understand that incorrect information can lead to penal action. Declaration 9 __________________________ Date CNIC/ Passport No. Name of Applicant SIGNATURES 10 Registration Nr. - - - - is de-registered with effect from Date - - 11 Request regretted. Letter issued vide no. Dated - -Area Official 12 Signature of Registration Officer 13 Before you begin to fill in the application, please refer to Chapter - I of the Sales Tax Rules, 2006. 14 Please attach proof where required. 15 Write clearly in black ink and use capital letters. 15 Additional sheets may be attached if required.Instructions 16 Do not write anything in grey areas. These are for official use. 17 In case of any problem, please contact your LRO or call the CRO."; (23) for form STR-5, the following shall be substituted, namely:─

“STR-5 [See rule (4)] Government of Pakistan Federal Board of Revenue (Revenue Division) Sales Tax Registration Certificate NTN 1234567-8 Sales Tax Reg. No. 12-34-5678-980-12 Category Company/ AOP/ Individual Status Resident/ Non-resident CNIC / Passport ─ No. Reg. / Inc No. ─ Name ─ Address ─ Business Name 1) ─ 2) ─ 3) ─ Principal Activity 1234 - Other Activities 1) 1234 - 2) 1234 - 3) 1234 - Representative’s CNIC 12345-6789012-3 Name ─ Tax Office ─ Note: 1) The registered person must charge sales tax on taxable supplies and federal excise duty on excisable goods and services under law. 2) File a return by due date as prescribed. 3) File a Nil Return if no taxable or excisable sales have been made or services provided in a tax period. 4) Abide by the provisions of Sales Tax Act, 1990, and the Federal Excise Act, 2005, and rules made thereunder. 5) This Certificate shall be prominently displayed at a conspicuous place of the premises in which business or work for gain is carried on. NTN number is also required to be indicated on the signboard. 6) The Registration numbers must be written on all returns, payment challans, invoices, letter heads, advertisements, etc. and all correspondence made with the tax departments. Central Registration Office”;

(24) for existing form STR-7, the following shall be substituted, namely:- "STR-7Government of Pakistan Sales Tax & Federal Excise Return-cum-Payment Challan [See rule 14(1)] NTN CNIC in case of Individual STRN (Sales Tax Registration No.) - Name Normal Revised Monthly Quarterly Tax Period (MMYY) REGISTRY Description Gross Value Taxable Value Sales Tax 1 Domestic Purchases (excluding fixed assets) Annex-A - - - 2 Imports excluding fixed assets (Tax includes 2% VAT) Annex-B - - CREDITS 3 (-) Inadmissible input tax relating to exempt supplies/ non-taxed services etc. - TAX 4 Capital/ fixed assets to be credited as 1/12th of accumulated amount 5 Ship Imports by Ship Breakers LD Tons 6 Input Tax for the month (1 + 2 - 3) - - - SALES 7 (+) Previous month credit brought forward 8 Accumulated Credit (6 + 7) - - - 9 Supplies Made & Services Rendered Annex-C - - 10 Exports Annex-D - 11 Extra Tax - 12 Output Tax (9 + 11) - - - 13 Retail Turnover - for the Quarter 0 Turnover - - DEBITS 14 Electricity supplied to steel sector KWH - x Rs. 6.00 - TAX 15 Re-rollable scrap sold by ship breakers M Tons - x Rs. 4545 - 16 Re-meltable scrap sold by ship breakers M Tons - SALES 17 Less: Sales Tax deducted by withholding agent @ 1/5th of tax invoiced - 18 Debit for the month (12 + 13 + 14 + 15 - 17) - 19 Sales Tax withheld by the return filer as withholding agent (STWH) - 20 Sales Tax Arrears 21 Whether excluded from Section 8B(1), under SRO 647(I)/2007 (Yes / No) 22 Admissible Credit - if 21 = Yes then 8; if 21 = No, then least of 9 or "90% of 12" or 18 - REFUND 23 Payable ST - if 18 > 22 then (18 - 22 + 19 + 20); otherwise 19 + 20 - 24 Excess Unadjusted Credit - if 21 = Yes and if 22 > 18 then (22 - 18); otherwise zero; if 21 = No then (8 - 22) - 25 Refund claim i.e. input consumed in zero-rated or excess of input tax as per rules - PAYABLE/ 26 Balance Credit to be carried forward - if 25 < 24, then (24 - 25); otherwizero zero - 27 Federal Excise Duty (FED) Payable Annex-F - 28 Goods chargeable to Special Excise Duty (SED) 29 (-) SED on inputs used in manufacturing of Goods cleared for domestic consumption 30 (-) SED paid on goods used in manufacturing of Goods exported (drawback) 31 Net SED Payable (28 - 29 - 30) 32 SED Arrears 33 Net FED Payable If 31 > 0 then (27 + 31 + 32), else (27 + 32) PAYMENTS 34 SED Drawback if 31 < 0 then -(31), else zero 35 PDL - Petroleum Development Levy - 36 Total Taxes Payable (23 + 33+ 35) 37 Tax paid on normal/ original return (applicable in case of revised return) 38 Balance Tax Payable/ (Refundable) (36 - 37) - 39 Bank Account for payment of refund A/C Bank Branch I,_______________________________________________________________________, holder of CNIC No. _______________________________________ In my capacity as self/member or partner of association of persons/principal/ officer / trustee/ representative of named above, do solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete in accordance with the provisions of the Sales Tax Act, 1990, the Federal Excise Act, 2005, and rules as well as notifications issued thereunder. DECLARATION Date_______________Stamp________________________________Signature____________________________ Head of Account Amount CPR No. Amount B02341 - Sales Tax - - B02366 - Sales Tax on services - - Use B02367 - FED in VAT mode - - ACCOUNTS B02485 - Federal Excise Duty - Bank -OF B03041 - PDL - For Total Amount in Figures - HEAD Amount Received in words: TOTAL AMOUNT PAYABLE - Bank Officer's Signatures, Date & Stamp

STR-7 (Contd:) SUMMARY OF DOMESTIC PURCHASES Annex-A NTN 9999999 STRN xxxxxxxxx********************* Name of Taxpayer ************************* Tax Period MM-YYYY ` Particulars of Suppliers Document Value of Sales Tax Purchase Purchases Sales Extra Withheld Sr. SED NTN CNIC STRN Name Type Number Date Type Rate Excluding Tax tax as WH S/Tax Agent Total (Net after incorporating the Debit/ Credit Notes, if any) - - ST Rates Purchase Types Rate Wise Summary 16 0 16 Goods 18.5 0 18.5 Services 21 0 21 Fixed Assets Taxable 0 3rd SCh. 3rd Sch. (16%) 0 Exports Document Type Zero Rtd 0 DTRE Invoice Exempt 0 Zero-rated Debit Note Exempt Credit Note Others Note : 1) All Purchases shall be recorded by providing CNIC, NTN or STRN 2) Credit of Inputs will only be allowed where purchases are made from Sales Tax Regsitered Person 3) Sales Tax Withholding Statement is also made part of this summary, therefore Sales Tax Regsitered Persons are not required to file ST Withholding Statement seperately 4) If an invoice contains items peratining to multiple rates; then multiple rows with same Invoice No. & Date will be written by the taxpayer in this summary by providing Rate, Value, Sales Tax and Tax Withheld seperately SUMMARY OF IMPORTS Annex-B NTN 99999999-9 STRN 9999999999999999 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMM-YYYY Particulars of GD Imports (Machine No.) ST Paid at Sales Tax Sales Taxable Import 2% ST FED Paid at Sr. Collectorate GD Type GD Number GD Date Type Rate Value of Imports Stage Paid Import Stage - - Total 0 0 Summary Fixed Assets Imports @ 16% Imports @ 18.5% Imports @ 21% Exempt Imports Zero Rated Commercial Import Types Import ST Rates Collectorates GD ImportTypes Zero Rated 0 KAPR EB Exempt 16 KOIL HC Edible Oil 18.5 KAFU Commercial 21 LDRY Taxable PDRY Fixed Assets MDRY QDRY

STR-7 (Contd:) SUMMARY OF DOMESTIC SALES Annex-C NTN 9999999 STRN xxxxxxxx**************** Name of Taxpayer ****************** Tax Period : MMM-YYYY ` Particulars of Buyers Document Value of Extra Sale Sales Sales Tax Sales Tax ST Rate SED NTN CNIC STRN Name Type Number Date Type Excluding Tax Withheld Sr. S/Tax Total ST Rates Purchase Types Rate-wise Summary 16.0 0 0 16 Goods 18.5 0 0 18.5 Services 21.0 0 0 21 Fixed Assets 25.0 0 0 25 Taxable 0 0 3rd Sch. Document Type 3rd Sch. (16%) 0 Exports Invoice Zero rated 0 DTRE Debit Note Exempt 0 0 Zero rated Credit Note DTRE 0 Exempt Others Other Note: 1) All the sales made should be recorded in this Summary by providing either of NTN, CNIC and STRN 2) Utility companies such as Electricity, Gas, Phone and Mobile Phone , etc. companies will not submit this summary as Annexure to the Return, but submit separate Summary of Sales Electronically as prescribed by FBR SUMMARY OF EXPORTS Annex-D NTN 99999999-9 STRN 9999999999999999 XXXXXXXX - Name of Taxpayer XXXXXXXXXXXX Tax Period : MMM-YYYY Particulrs of GD EXPORT (Machine Number) Value of Exports in Sr. Collectorate GD Type GD Number GD Date Pak Rupees Total -

STR-7 (Contd:) FEDERAL EXCISES Annex- E NTN 99999999-9 STRN 9999999999999999 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMM-YYYY Value Rate FED 1 Excisable goods supplied (a) 2 (b) 3 (c) 4 (d) 5 Excisable services rendered (a) 6 (b) 7 Excisable goods exported 8 Zero-rated clearances 9 Exempt clearances 10 (-) FED paid on goods used in manufacturing of Goods cleared for domestic consumption 11 Payable FED - Add 1 to 9 minus 10 (ignore negative value) - 12 (-) FED paid on goods used in manufacturing of Goods exported (drawback) - 13 Total FED (11 - 12) FED Arrears FED liability due to late filing 14 Principal amount 18 Default surcharge 15 Default surcharge 19 Penalty 16 Penalty 20 Surcharges 17 FED (ARR) (Add 14 to 16) - 21 FED (SUR + PEN) (Add 18 to 21) - 22 Net FED Payable if 13 > 0 then 13+ 17 + 21, otherwise 17 + 21 23 Net FED Drawback if 13 < 0 then -(13), otherwise zero PRODUCTION DATA STATEMENT Annex - F STRN Name Tax Period Address Sr. Description Unit of Installed Opening Quantity Quantity Value of Closing No. Measure Monthly Balance Produced Supplied Qty. Balance Capacity Supplied Note: For list of items for which production data is required, please see instructions on filling up of return.

STR-7 (Contd:) INSTRUCTIONS HOW TO FILL UP THE RETURN (1) These instructions are illustrative only and have no effect upon the provisions of the Sales Tax Act, 1990 or the Federal Excise Act, 2005. (2) This return is required to be filed by all persons registered under the Sales Tax Act, 1990 and the Federal Excise Act, 2005. (3) Instructions relating to different parts of the return are given below: Registry CNIC: The registered person having the status of ‘individual’ or ‘proprietor’ is required to mention his Computerized National Identity Card number. In all other cases this information can be skipped. Normal/ Revised: Normal return means the first return filed for any specific tax period. A revised return can be filed under section 26(3) of the Sales Tax Act, 1990. While filing the revised return, the taxpayer shall check the relevant box and fill in all the relevant data for the month including the columns which were correctly filled in the normal return. Monthly/ Quarterly: All registered persons are required to file return on monthly basis, except retailers, CNG dealers and dealers of electric goods operating under special procedures. Tax Period: The tax period has to be mentioned in the format “mm yy”. For example, July 2008 is to be mentioned as “0│7│0│8”. The persons filing the quarterly return shall mention the last month of the quarter. For example, in case of quarter July to September 2008, the month of September 2007 should be mentioned as “0│9│0│8”. Sales Tax Credits Col 1: Domestic Purchases (excluding fixed assets): All purchases should be mentioned here. Gross Value means total value of all purchases including taxable and otherwise. Value of taxable purchases would come

under ‘Taxable Value’. In case of electronic filing, these fields would be automatically filled based on details of invoices. Col 2: Imports: The details of imports should also be provided in the manner as provided for local supplies above. Col 3: Inadmissible input tax relating to exempt supplies/ non-taxed services etc.: The input tax which is attributed to exempt supplies or to non-taxable services is to be mentioned here. Any other input tax which is not admissible as credit is also to be included. If any part of input tax relates to both taxable and exempt supplies or services, inadmissible input tax is to be calculated in accordance with the Apportionment Rules as in the Sales Tax Rules, 2006. Col 4: Capital/ fixed assets to be credited as 1/12th of accumulated amount: The ‘accumulated amount’ is the admissible input tax paid on fixed assets during the relevant tax period and previous eleven tax periods. This amount should be divided by 12 to obtain the input tax deductible during the relevant tax period. Col 5: Ship imports by ship-breakers: The LDT of ships imported during the current month need to be mentioned. Col 7: Previous month credit brought forward: This is the amount of tax which could not be adjusted in previous month and should strictly be the amount mentioned in the column ‘Balance Credit to be carried forward’ in the return for the preceding tax period. It is to be noted that previous month’s refund claim should not be included in this column. Col 8: Accumulated Credit: This is the total input tax available for adjustment against output tax. This is the sum of total admissible Input tax for the month plus Credit brought forward from the previous month. Sales Tax Debits Col 9: Supplies Made & Services Rendered Value of sales and services shall be mentioned in similar manner as purchases are provided in column 1. The services chargeable to sales tax under provincial ordinances and the services subject to FED in VAT mode are to be included here. For example courier services and domestic air travel services etc. Col 11: Extra Tax: The manufacturers and importers charging extra tax under Chapter XIII of the Sales Tax Special Procedures Rules, 2007, or otherwise, shall mention the same here. Col 13: Retail Turnover - for the Quarter

The registered persons operating retail outlets are required to pay sales tax on total turnover of such retail outlets. The retailers shall discharge their liability through quarterly return as per formula given in Chapter II of the Sales Tax Special Procedures Rules, 2007. Col 14: Electricity supplied to steel sector: The electricity distribution companies shall mention the units supplied to steel sector as covered under the Sales Tax Special Procedures Rules, 2007, on which sales tax is payable at the rate of Rs. 6.00 per unit. Col 17: Less: Sales Tax deducted by withholding agent @ 1/5th of tax invoiced This column allows a registered person to subtract the sales tax which has been deducted by a withholding agent from his output tax liability. Only the amount actually deducted needs to be mentioned. Col 19: Sales Tax withheld by the return filer (STWH): If a registered person is also withholding sales tax under the Sales Tax Special Procedure (Withholding) Rules, 2007 (SRO 660(I)/2007), he shall mention the tax deducted during the tax period from the amounts payable to suppliers. Col 20: Sales Tax Arrears: Outstanding sales tax arrears can be deposited against this column. Col 21: Whether excluded from Section 8B(1), under SRO 647(I)/2007: The registered person should tick the relevant box and calculate net liability and the amount of tax to be carried forwarded in accordance with the formulas provided. Col 24: Excess Unadjusted Credit: This is the excess of input tax which is available either for carry forward or for claiming refund under rules. This can be worked out with the formulas provided. Col 25: Refund claim: The persons making zero-rating supplies can claim refund of excess input tax relating to inputs actually consumed in zero-rated supplies. The balance excess can be carried forward. Persons making supplies other than zero-rated can claim refund of excess input tax in the manner as provided in Chapter V of these rules. Col 28: Goods chargeable to special FED: Information in respect of Special FED under SRO 655(I)/2007 is to be provided. Col 29: Special FED on inputs used in manufacturing of Goods cleared for domestic consumption: Special FED on inputs used in goods supplied during the tax period is to be given here. Col 37: Tax paid on normal/ original return:

In case the return is being revised, the credit of the amount paid on the normal/ original return can be availed by mentioning the said amount. Col 38: Balance Tax Payable / Refundable: Balance payable is the amount to be deposited on the return. Declaration: Declaration can be filled in by any person duly authorized to file the return. CNIC mentioned here should belong to the person making the declaration. Head of Accounts: The break-up of tax being payable on the return is to be provided. If the taxpayer is dealing in more than one type of taxes he should provide the head-wise break up of the total amount payable for the month i.e. the amount mentioned in the column “Total Taxes Payable (Net ST Payable + Net FED Payable + PDL)”. The amount falling in FED and PDL can easily be determined. However, the problem may arise while providing break-up of sales tax, provincial sales tax and FED payable in VAT mode because of common inputs involved. In case the registered person is not conveniently able to determine such break-up, then the total payable amount for such heads can be apportioned on the basis of value of supplies/ services relating to a particular head of account. Annex E: Federal Excise Duty: Col 1 to 4: Excisable goods supplied: Space has been provided for four types of excisable goods. If such goods are more than four, then top three in terms of highest duty payable should be specified and the rest should be clubbed and mentioned against the heading description ‘others’. Following nomenclature should be adhered to while specifying the goods: 1 Vegetable ghee and cooking oil 2 Concentrates for aerated beverages 3 Aerated waters 4 Aerated waters with sweetener etc. 5 Aerated waters made from pulp/juice etc. 6 Unmanufactured tobacco. 7 Cigars, cheroots, cigarillos and cigarettes 8 Cement 9 Clinker 10 Solvent oil (non-composite) 11 Other petroleum oils 12 Other fuel oils 13 Lubricating oils 14 Lubricating oil in bulk 15 Lubricating oil if manufactured from reclaimed oils

16 Mineral greases 17 Base lube oil 18 Transformer oil 19 Other mineral oils 20 Waste oil 21 Petroleum gases in liquefied state 22 Natural gas in gaseous state and other petroleum gases 23 Carbon black oil etc 24 Methyl tertiary butyl ether (MBTE) 25 Flavours and concentrates 26 Perfumes and toilet waters: 27 Beauty or make-up preparations etc. 28 Preparations for hair 29 Pre-shave, shaving or after-shave preparations etc. 30 Greases 31 Organic composite solvents and thinners 32 Other solvents excluding thinners Col 5 and 6: Excisable services rendered: Excisable services on which FED is being charged (not in VAT mode) are to be mentioned here; such as international air travel and services chargeable to FED at 5% i.e. insurance, non-fund banking services, franchise services etc. Col 9: Exempt clearances All clearances of exempt excisable goods as in the Third Schedule or under any notification should be mentioned here. Col 10: FED paid on goods used in manufacturing of Goods cleared for domestic consumption: The credit of FED paid on inputs consumed in excisable goods supplied during the tax period will be availed by mentioning the same. This value has to be less than excise duty payable on finished goods supplied. It would be greater only in case where the rate of excise duty on inputs is higher. In such cases no refund of higher duty on inputs is admissible. Annex-F: Production Data: The production data is required to be furnished in respect of following products in the units of measurements indicated against each: S. No. Product Unit of Measurement 1 Sugar M. Tons 2 Tea blended M. Tons 3 Cigarettes Million Nos. 4 Aerated Waters "000" Litres 5 Paper M. Tons 6 Board M. Tons

7 Chemicals M. Tons 8 Caustic soda M. Tons 9 Toilet soap M. Tons 10 Flakes & Detergent M. Tons 11 Industrial Gases (Chlorine, Hydrogen, Oxygen etc.) M. Tons 12 Paints & Varnishes M. Tons 13 LPG M. Tons 14 Natural Gas Million Cu. Meters 15 Cement "000" M. Tons 16 Ceramic Tiles '000' Sq. Meters 17 Refrigerators Nos. 18 Airconditioners (Split/ Window) Nos. 19 Deep freezers Nos. 20 T. V. sets Nos. 21 Washing machines Nos. 22 Cables & wire (insulated) "000" Mtre 23 Trucks Nos. 24 Buses Nos. 25 Jeeps Nos. 26 Motor Cars Nos. 27 LCVs/ LTVs Nos. 28 Motors cycles Nos. 29 Tractors Nos.”. 30 Ice Cream "000" Litres 31 Biscuits M. Tons 32 Fruits/ Vegetable Juices "000" Litres 33 Syrups/Squashes "000" Litres 34 Mineral Water "000" Litres 35 Soda ash M. Tons 36 Tyre & Tubes (motor car, bus, van, truck etc.) "000" Nos. 37 Motor Spirit M. Tons 38 High speed diesel oil M. Tons 39 Diesl oil M. Tons 40 furnance oil M. Tons 41 Lubricating oil M. Tons 42 G. I. Pipes '000' Meters.”. [C. No. 3(14)ST-L&P/08] Abdul Hameed Memon Secretary (ST-L&P)