Amendment in the Sales Tax Rules, 2006
SRO 55(I)/2025Rules and amendments to rules
SRO 55(I)/2025 is a Sales Tax SRO dated 24 January 2025, listed by FBR as "Amendment in the Sales Tax Rules, 2006".
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Govemmellt of Pakistan
Revenue Division
Federal Board of Revenue
**r'
Islamabad. the 24'h January, 2025.
NOTIFICATION
S.R.o.No.55(I)/2025.-[nexerciseofthepowersconferredbysub-section(l)ofsection
50 ofthe Sales Tax Act, 1990, read with section 26 thereol, the Federal Board ofRevenue is pleased
to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:
(l), ln the aforesaid Rules, in rule 14, in sub-rule -
(i) for the proviso the following shall be substituted' namely: -
"Provided that all registered manufacturers making supply oftaxable
goods goods shall fumish, in Annex-J of the monthly retum' details of
manufactured or produced and goods supplied:
commercial importers' Provided further that all registered
distributers, wholesalers making supply of taxable goods shall furnish' in
Annex-Hl ofthe monthly retum, details of such goods purchased or imported
and goods suPPlied.";
(ii) in the form STR-7. -
the following new Annex-Hl shall be inserted' namely:- (a) after Annex-H,
''ANNEX-Hl (STOCK)
Goods Ptrchased / Imported
Item Details Opering Balance the month
Quentit] of valucofGoo& | Goods GoodsSr. thit of Sel€s T8x Vrhe of Goods tls C{'dc (c) I Mess(re Rat€ (a)
(1) (l) (l) (l) (6) (7) (8)
L
:
I
Closing Balance I
Domestic Taxable SuPPlies f,xempt goods
of of Qurntily of Vxlur of Quantil-'r of !'alur of QuxDdtf.. of Vrlue l'alue of Quantity Goods Coods (;oods Goods Goods Coods Goods Goods
Calculatqi Calcolated
L (&) + (c)l - (b) + (d, -
(h)+ ll [(e) + (g) + (0+
r9) 00) (lll (l:) (1ll (I1) (t5) 06)
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(b) for the existing Anltex-J, the tollowing shall be substituted' namely:-
PRODI]CTION DATA Anner-J
()pening Slock QBalltity Produted Supply Closirlg Sel|me
Value of I
Quantil}- value of Quentit) Vrlue arlity of Quentit-! Vrlue Q vrlue of Pr{xlnced Qnentity oI Qurntit-v Prodllced of in Closillg Supplies Suppli€s SuppliGd During Closing Erport€d during openiIg Sto(k Opetridg (fxport) (Lftal) L(relly theSr. \) - Sto(k th€ Stock Stock Monlh Uooth
.1) (ll) (13) ( I(l) (ll (l) (.ll (5) (6) (l) ll) (9) 00) (11)
l l I I ll
I
[C. No. 3(8) ST&FE-PolicY/20241 .0 I
(
Second Secretary (ST
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