Amendments Debit and Credit Note and Destruction Of Goods Rules, 1996,
SRO 682(I)/99Rules and amendments to rules
SRO 682(I)/99 is a Sales Tax SRO dated 12 June 1999, listed by FBR as "Amendments Debit and Credit Note and Destruction Of Goods Rules, 1996,".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
******
Islamabad, the 12th June, 1999
NOTIFICATION
(SALES TAX)
S.R.O.682(I)/99.- In exercise of the powers conferred by section 50 of
the Sales Tax Act, 1990, read with section 9 thereof, the Central Board of Revenue
is pleased to direct that the following amendments shall be made in the Debit and
Credit Note and Destruction of Goods Rules, 1996, namely:-
In the said Rules,-
(i) in rule 1, in sub-rule (2), the words "on the grounds that the
same are damaged, sub-standard or being unfit for
consumption need to be destroyed" shall be omitted;
(ii) in rule 2, in sub-rule (1) the fullstop at the end shall be replaced by a
colon and thereafter the following proviso shall be added,
namely:-
"Provided that the Collector may, at the request of the
supplier, in specific cases, by giving reason in writing,
extend the period of ninety days to one hundred and
eighty days".
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C.No.3(29)STP/99
(MUHAMMAD TAHIR)
SECRETARY
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