Sales Tax and Federal Excise Return (STR-7)

"STR-7Government of Pakistan 14(1)]Sales Tax & Federal Excise Return [See rule NTN Name Tax Period (MMYY) Normal Amended Submission Date Registry P CNIC in case of Individual COY/AOP/IND Business Nature Tax Office Sr. Description Gross Value Taxable Value Sales Tax 1 Domestic Purchases from Registered Persons (excluding fixed assets) Annex-A & I - 2 Domestic Purchases from Un-registered Persons Annex-A & I - 3 Imports excluding fixed assets (includes value addition tax on commercial imports) Annex-B - - Credits 4 Capital Goods / Fixed Assets (Domestic Purchases & Imports) Annex-A, I & B - Tax 5 Input for the month = (1 + 3 + 4) Sales 67 CreditNon-creditablecarried forwardinputs (relatingfrom previousto exempt,tax period(s)non-taxed supplies of goods or services etc.) 8 Accumulated Credit = (5 + 6 - 7) 9 Total Goods or Services supplied locally (Including Reduced Rate Sales) Annex-C & I - 10 Goods or Services supplied locally (at Reduced Rates) Annex-C & I - - 11 Exports Annex-D - 12 Extra Tax under Chapter XIII of ST Special Procedure Rules, 2007 Annex-C - 13 Electricity supplied to steel sector KWH Annex-C & I 13a Sales Tax portion of Sr. 13 collected at normal rate (adjustable against input) - 13b Adjustment given to Steel Melters under SRO 421(I)/2014 Annex- I 13c Remaining Sales Tax portion of Sr. 13 (non-adjustable against input) = 13 - (13a+13b) - Annex-C & I - - 14 Gas supplied to CNG sector (17% of value of CNG) - Debits 14a Sales Tax portion of Sr. 14 collected against value of natural gas (adjustable against input) Tax 14b Remaining Sales Tax portion of Sr. 14 (non-adjustable against input) = (14 - 14a) - - Output Tax = (9 + 12 + 13a + 14a) Sales 15 16 Sales Tax deducted by withholding agent(s) Annex-C & I 17 Accumulated Debit = (15 - 16) - 18 Sales Tax u/s 3(9) on electricity supplied to Retailers (non Adjustable) 19 Re-rollable scrap sold by ship breakers M Tons Annex-C & I 20 Re-meltable scrap sold by ship breakers M Tons - 21 Sales Tax payable by steel sector under special procedure whose liability was not discharged through electricity bills or self-generation 22 Sales Tax withheld as withholding agent Annex-A & I - 23 Sales Tax Arrears including Principal, Default Surcharge & Penalty Annex-G - 23a Further Tax charged on supplies made to Un-Registered Person Annex-C 23b Extra Tax collected under SRO 509(I)/2013 on sale of Electricity & Gas Annex-C & I 24 Whether excluded from Section 8B(1) under SRO 647(I)/2007 No Select reason in case of "Yes" Oil marketing company & petroleum refinery 25 Admissible Credit [if 24 = Yes then 8; if 24 = No, then {least of (8-4) or "90% of 15" or 17} + {if (8-4) < "90% of 15" then 4; otherwise zero}] - 26 Excess Unadjusted Credit [if 24 = Yes and 25 > 17 then (25 - 17); otherwise zero; if 24 = No then (8 - 25)] - 27 Credit Carried forward on account of Value Addition Tax Annex-F - 28 Carry Forward Available for the purpose of refund = (26 - 27) - 29 Refund Claimed (Provide Stock Statement as Annex-H now, or file it later as per rules) - 30 Credit to be carried forward [if 28 > 29, then [(28 - 29) + 27]; otherwise 27] - Refundable/ 31 Federal Excise Duty (FED) Drawback Annex-E - 33 Federal Excise Duty (FED) Payable (Incl. FED @ Rs.1/KG on Locally Produced Oil, from Annex-A). Annex-E & A - Payable 32 Sales Tax Payable [if 17 > 25 then (17 - 25); otherwise zero] + [13c + 14b + 18 + 19 + 20 + 21 + 22 + 23+23a+23b] - - 34 Petroleum Levy (PL) Payable 35 Total amount to be paid = (32 + 33 + 34) - 36 Tax paid on normal/previous return (applicable in case of amended return) - 37 Balance Tax Payable/ (Refundable) = (35 - 36) - 38 Select bank account for receipt of refund I,_______________________________________________________________________, holder of CNIC No. _______________________________________ in my capacity as authorized person do solemnly declare that to the best of my knowledge and belief the information given in this return is / are correct and complete in all respects in accordance with the provisions of applicable law. Declaration Date: ______________ Submitted electronically by using User-Id, Password and PIN as electronic signature Head of Account Amount Province Wise Breakup of Sales Tax/FED in ST Mode on Services (Annex-P) B02341 - Sales Tax on Goods - Province/Area Account Head Amount B02366 - Sales Tax on Services - Balochistan BXXXXX Payable B02367 - FED in VAT Mode - Serviceson Khyber Pakhtunkhwa B02386 - FED Excluding Natural Gas -wise B02485 B02501 - FED on Natural Gas - Tax PunjabSindh B02382B02384 Head C03901 - Petroleum Levy - Sales Capital Territory & Others BXXXXX Total Amount Payable - Total Total Amount Paid (in figures) in words ____________________________________________________________________________ CPR Nos CPR-1, CPR-2, CPR-3, …

at Electricity Electricity Gas to CNRe rollableSIM sale Goods FE Goods at Exempt goDTRE gooOther1 DOMESTIC PURCHASE INVOICES (DPI) Annex-A Goods_at_17% Third17%ScheGoods2% 5% 17% 8% 0% Exempt DTRE Rs. 6700/MTRs. Rs. 250/SI500/IM 3% 7 5% 16% NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY 10% 5% Rs. 7/KWH Rs.Rs. 250/IM150/IM 18.5%0.5% Value Quantity / of Sales Tax/ Input Document Particulars of SupplierSr. Purchase Type Electricity FED in ST Credit UoM PurchasesExcluding not Extra Tax FED Payable asSTWHWithheldAgent Units Mode allowed Name NTN CNIC Sales Tax Province Type Typ* Number Date HS Code Rate 1 Capital Territory Exempt goods1 17.0% Capital Territory 2 Punjab 3 Sindh 4 KPK 5 Balochistan 6 7 8 9 10 11 12 13 14 15 16 17 Purchases made from registered persons - - - - - - Purchases made from un-registered persons - - - - Typ => Type of Document PI = Purchase Invoice, STWH= Withholding Sales Tax Note : 1) The Supplier Province and HS Code will be mandatory for purchase types "Services", "Services (FED in ST Mode)" & "Telephone" only. 2) Credit of Inputs will only be allowed where purchases are made from Sales Tax Registered Person and Supplier will be Active in ATL or will not be Suspended/Blacklisted. 3) ST Withheld is also made part of this annexure, therefore Registered Persons are not required to file ST Withholding Statement separately. The sales tax withheld as withholding agent will be deposited with the return for the respective tax period. 4) If an invoice contains items pertaining to multiple rates or multiple types; then multiple rows with same Invoice Type, Invoice No., HS Code & Date will be written by the taxpayer in this Annexure by providing Sale Type, Rate, Value, Sales Tax and Tax Withheld separately 5) If an invoice contains items pertaining to Goods and Services both, then write two separate rows giving details separately where possible as explained in (4) above 6) The Quantity and Uom will be required for purchase types "Special Procedure Goods", "Electricity at Specific Rate" & "CNG", the possible values for UoM will be "MT", "KWH" or "MMBTU" respectively. 7) The rate of 17% and 26% will be avilable for invoices issued on or after 13-06-2013 for Tax Period June 2013 and onward 8) The benefit of purchasing "Goods at 50% Exemption" will not be available for Invoices issued on or after 13-06-2013. This purchase type will be removed from the dropped down from Tax Period Dec-13 9) Whole of the Amount will be withheld by withholding agent on purchases made from un-regsitered person. After 4.10.13 only 1% will be withheld. 10) FED @ Rs. 1 KG shall be charged on locally produced oil. And will be transferred to Col 33 FED Payable. 11) Input tax adjustment will not be allowed in cases where discrepancies indicated by CREST or input tax of purchases is not verifiable in the supply chain

GOODS DECLARATION - IMPORTS (GDI) Annex-B NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Particulars of GD Imports (Found in Customs Data) Quantity, in case of Sales Taxable Sales Tax Value Addition FED @ Rs. Sales Tax Edible Oil (MT) and FED Paid at Sr. HS Code Type Value of Paid at Import Tax Paid at 1/Kg on Cash Number Cash Date Rate Ship for Breaking Import Stage Collectorate GD Type GD Number GD Date (LDT) Imports Stage Import Stage Edible Oil 1 - 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Total - - - - - - Note: 1) Quantity shall be recorded in Metric Tones for imports of Edible Oil and LDT for Ship Breaking 2) Value Addition Tax will be applicable on Imports @3%. 3) The Importer may also load the GDs from Customs data which will be editable by registered person and will also identify the type "Fixed Assets", "Edible Oil", "Ship for Breaking" or "Others". 4) The HS Code will be optional for manual entry and will be populated by system if data will be uploaded from Customs. 5) The Cash Number & Date will be populated by system on the basis of Customs data. 6) No Manual entry will be allowed in Annex-B, all data shall be fecthed from Customs DB. If the data is somehow not available in customs DB, the same should be entered in Customs DB and then loaded in eFBR System.

DOMESTIC SALES INVOICES (DSI) Annex-C NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Particulars of Buyer Sale Document Value of Total Value Exemption, Zero & Reduce Rated Reference Origination Sales Sales Tax/ (In ST Withheld Sr. Province of Sale Type Rate Quantity UoM Excluding in ST Mode FED Extra Tax Further Tax caseof Sales of PFAD at Source SRO No. / Item NTN CNIC Name Type Typ* Number Date HS Code Supplier Sales Tax only) Schedule No. S. No. 1 DTRE_goods 17.0% KWH 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Total Sales - - - - - Typ => Type of Document SI = Sales Invoice, STWH= Withholding Sales Tax Note : 1) The Sale Origination Province of Supplier and HS Code will be mandatory for sale types "Services", "Services (FED in ST Mode)" & "Services at Reduced Rate" only. 2) If an invoice contains items pertaining to multiple rates or multiple types; then multiple rows with same Invoice Type, Invoice No./HS Code & Date will be written by the taxpayer in this Annexure by providing Sale Type, Rate, Value, Sales Tax and Tax Withheld separately 3) If an invoice contains items pertaining to Goods and Services both, then write two separate rows giving details separately where possible as explained in (2) above 4) The Quantity and Uom will be required for sale types "Special Procedure Goods", "Services (FED in ST Mode)", "Electricity at Specific Rate", "Re-rollable Screp" & "Cell Phone Activation", the possible values for UoM will be "MT", "Bill of Lading", "KWH" & "SET" 5) If the rate of sale will be Exempt, Zero & Reduce Rated then the registered person will also provide/select the relevant SRO / Shedule Number and applicale Sr. Number. 6) If supplies are made to un-regsitered, Further Tax @ 1 % of the value shall be charged. 7) Extra Tax @ 5% of the total billed amount excluding Federal taxes shall be charged in addition to the standard rate of 17% on supplies of electric power and natural gas to non-registered or not on ATL commercial and industrial consumers of electricity and gas having monthly bill in access of Rs. 15,000 . This amount will not be adjustable by the supplier or the consumer 8) Total Value of Sales is required in case of Sales of Palm Oil Fatty Acid Distillate.

GOODS DECLARATION - EXPORTS (GDE) Annex-D NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Particulars of GD EXPORT (Machine Number) Value of Exports in Value of Short Value of Goods Value of Goods MR / MR / Sr. HS Code Admissible for Consignment Consignment Pak Rupees Shipment Actually Shipped Collectorate GD Type GD Number GD Date Refund Shipping No. Shipping Date 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 11 - 12 - 13 - 14 - 15 - Total - - - - Note: 1) The Exporter will load the shipping bills from Customs data which will be editable by the regesterde persons. 2) The Exporter may change the value of column "Value of Goods Actually Shipped" of selected shipping bills too but it should be less the value provided by the system. 3) The HS Code will be optional for manual entry and will be populated by system if data will be uploaded from Customs. 4) The MR / Consignment Shipping Number & Date will be populated by system on the basis of Customs data.

FEDERAL EXCISES Annex-E NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Sr. Type Description of Goods/ Services UoM Price/Unit Quantity Value Duty Rate FED 1 Total Federal Excise Duty (Goods & Services) - - - i Goods 11 - Locally produced cigarettes if their retail price does not exceed thirteen rupees and th ii iii 2 Federal Excise Duty on Natural Gas supplies Annex - E1 - - 3 Excisable goods exported 4 Zero-rated supplies 5 Exempt supplies 6 (-) FED paid on goods used in manufacturing of Goods supplied for domestic consumption 7 Payable FED - Add 1 to 5 minus 6 (ignore negative value) - 8 (-) FED paid on goods used in manufacturing of Goods exported (drawback) 9 FED Drawback [if (7 - 8) < 0 then (8 - 7) otherwise 0] - 10 Arrears (a + b + c + d) - a. Principal Amount - b. Default Surcharge - c. Penalty - d. Others (Specify) __________________________________________________________________________________________________ - 11 Total FED Payable [if (7 - 8) > 0 then (7 - 8 + 10) otherwise 10] -

FEDERAL EXCISE DUTY ON NATURAL GAS Annex-E1 NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Sr. Name of Well Location/City Province UoM Quantity Rate FED Paid 1 2 3 4 5 6 7 Total - -

CARRY FORWARD SUMMARY Annex-F NTN: 9999999-9 ********************* Name of the Registered Person ******************** Tax Period: MMM-YYYY Description Domestic Purchases Imports Total a. Opening Balance - b. Purchased/Imported during the Period - 1. Value c. Consumed/Sold during the Period - d. Closing Balance - - - a. Opening Balance - Sales Tax Excluding b. Purchased/Imported during the Period - 2. VAT c. Consumed/Sold during the Period - d. Closing Balance - - - a. Opening Balance - b. Imported during the Period - - 3. Value Addition Tax c. Consumed/Sold during the Period - d. Closing Balance - -

Sales Tax Arrears Annex-G NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Sr. Type Details Tax Period Amount 1 Default Surcharge 2 - 3 - 4 - 5 - 6 - Total (Principal Amount, Default Surcharge, Penalty & Others) -

STOCK STATEMENT Annex-H NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Value of Goods Quantity of Goods Consumed/ Consumed/ Consumed/ Sold during Consumed/ Sold during Sold during the month Consumed/ Sold during the month Consumed/ Purchased/ the month (Domestic Exported Purchased/ the month (Domestic Exported Raw Material/ Sales Imported (Domestic Zero Rated/ during the Imported (Domestic Zero Rated/ during the Product Unit of Consumable Tax Rate/ Opening during the Taxable Exempt month Closing Opening during the Taxable Exempt month Closing Sr. HS Code Code (*) Item Description Measure Item Type Category Exempt Balance month Supplies) Supplies) (Exports) Balance Balance month Supplies) Supplies) (Exports) Balance (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 4=(9+10-11-12-13 (15) (16) (17) (18) (19) 20=(15+16-17-18-19) 1 - - 2 - - 3 - - 4 - - 5 - - 6 - - 7 - - 8 - - Total - - - - - - - - - - - - (*) Product Code : - Product Code : Product code is applicable to those items which are not clearly defined by (8 Digits) HS Code - The product codes will be defined under each HS-Code primarily by FBR in accordance with Customs Commodity Codes - In case, a product code is not available in the master list, the taxpayer will be able to add his product in an HS-Code Note: The stock statement is mandatory for refund claimants, other registered persons are encouraged to provide these details. The refund clamints may submit stock statement within 120 days from due date of return filing, the claim will be processed after submission of stock statement.

DEBIT & CREDIT NOTES (DCN) Annex-I NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Particulars of Supplier / Buyer Debit / Credit Note Original Invoice Revised Invoice Difference Adjustable (Original - Revised) Sale / Value Sales Tax/ Value Sales Tax/ Value Sales Tax/Sr. ST ST NTN CNIC Name Type Number Date Type Reason Type Number Date Purchase Quantity Excluding FED in ST Quantity Excluding FED in ST Quantity Excluding FED in ST ST Withheld Withheld Withheld Type Sales Tax Mode Sales Tax Mode Sales Tax Mode 1 0 0 0 0 0% 2 0 0 0 0 0% 3 0 0 0 0 0% 4 0 0 0 0 0% 5 0% 6 0% 7 0% 8 0% 9 0% 10 0% 11 0% 12 0% 13 0% 14 0% 15 0% Adjustable purchases from registered persons 0 0 0 0 Purchases from un-registered persons 0 0 0 Adjustable sales to registered persons 0 0 0 0 Adjustable sales to un-registered persons 0 0 0 0

BREAKUP OF SERVICES PROVIDED Annex-P TO BE COMPLETED BY THE SERVICE PROVIDER NTN: 9999999-9 ********************* Name of the Registered Person ************************* Tax Period: MMM-YYYY Value of Services Sr. Province/ Area from which service is provided Sales Tax Charged %age excluding Sales Tax 1 Balochistan 2 Khyber Pakhtunkhwa 3 Punjab 4 Sindh 5 Capital Territory & Others Total - - - Note: 1) On the basis of this information, the tax paid by the Service Provider will be proportionately distributed among the provinces. 2) The system will fill this annexure automatically according to the province wise sales of services declared by registered person in Annex - C. 3) The tax share will be credited to the designated account of the Provinces which will be reflected in the Main Page of the ST&FE Return, on CPR as well as in the bank scroll.".