Sales Tax & Federal Excise Return Form

"STR-7Government of Pakistan Sales Tax & Federal Excise Return [See rule 14(1)] NTN Name Tax Period (MMYY) Normal Amended Submission Date Registry CNIC in case of Individual COY/AOP/IND Business Nature Tax Office Description Gross Value Taxable Value Sales Tax 1 Domestic Purchases from Registered Persons (excluding fixed assets) Annex-A 2 Domestic Purchases from Un-registered Persons Annex-A 3 Imports excluding fixed assets (includes value addition tax on commercial imports) Annex-B Credits Tax 4 Capital Goods / Fixed Assets (Domestic Purchases & Imports) Annex-A & B Sales 56 CreditInput forcarriedthe monthforward=from(1 +previous3 + 4) tax period(s) 7 Non-creditable inputs (relating to exempt, non-taxed supplies of goods or services etc.) 8 Accumulated Credit = [(5 + 6) - 7] 9 Total Goods or Services supplied locally Annex-C 10 Goods or Services supplied locally (at Reduced Rates) Annex-C 11 Goods or Services Exported Annex-D 12 Extra Tax under Chapter XIII of ST Special Procedure Rules, 2007 Annex-C 13 Output Tax = [(9 - 10) + 12] 14 Retail Turnover - for the Quarter 0 Turnover Debits 15 Electricity supplied to steel sector KWH x Rs. 6 Tax 16 Re-rollable scrap sold by ship breakers M Tons x Rs. 4,848 17 Re-meltable scrap sold by ship breakers M Tons Sales 18 Sales Tax deducted by withholding agent(s) Annex-C 19 Accumulated Debit = [(13 + 14 + 15 + 16) - 18] 20 Sales Tax payable by steel sector under special procedure whose liability was not discharged through electricity bills or self-generation 21 Sales Tax withheld as withholding agent Annex-A 22 Sales Tax Arrears including Principal, Default Surcharge & Penalty Annex-G 23 Whether excluded from Section 8B(1), under SRO 647(I)/2007 Yes Select reason in case of "Yes" 24 Admissible Credit [if 23 = Yes then (8 - 10); if 23 = No, then least of (8 - 10) or "90% of 13" or 19] 25 Excess Unadjusted Credit [if 23 = Yes and 24 > 19 then (24 - 19); otherwise zero; if 23 = No then (8 - 24)] 26 Credit Carried forward on account of Value Addition Tax Annex-F 27 Carry Forward Available for the purpose of refund = (25 - 26) 28 Refund Claimed (Provide Stock Statement as Annex-H now, or file it later as per rules) 29 Sales Tax Payable on account of reduced rates supplies = (10) 30 Amount of Refund Claim after adjustment of ST payable on account of reduced rate supplies [if 28 > 29, then (28 - 29); otherwise zero] Refundable / 31 Credit to be carried forward [if 27 > 28, then [(27 - 28) + 26]; otherwise 26] 32 Sales Tax Payable [if 19 > 24 then (19 - 24); otherwise zero] + [(20 + 21 + 22) + {if 10 > 28 then (10 - 28); otherwise zero}] Payable 33 Federal Excise Duty (FED) Payable / (FED Drawback) Annex-E 34 Petroleum Levy (PL) Payable 35 Total amount to be paid = [(32 + 34) + (if 33 > 0 then 33 otherwise zero)] 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 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 Services Khyber Pakhtunkhwa BXXXXX wise on B02485 - FED Excluding Natural Gas Tax Punjab BXXXXX Head B02501C03901 -- FEDPetroleumon NaturalLevy Gas Sales SindhCapital Territory & Others BXXXXXB02382 Total Amount Payable Total Total Amount Paid (in figures) in words ____________________________________________________________________________ CPR Nos. CPR-1, CPR-2, CPR-3, …

DOMESTIC PURCHASE INVOICES (DPI) Annex-A NTN 99999999-9 ********************* Name of the Registered Person ************************* Tax Period MMM-YYYY Extra Tax Value of Document Particulars of Supplier Quantity / Sales Tax/ Input (under Chapter Supplier Purchase Type Purchases XIII ST Withheld Sr. Electricity UoM FED in ST Credit not of Sales Tax Type (*) (***) Excluding as WH Agent Procedures HS Code Units Mode allowed Special NTN CNIC Name Typ (**) Number Date Rate Sales Tax Rules, 2007) (optional) Purchases made from registered persons Purchases made from un-registered persons Note: (*) Supplier Type can be Registered, Unregistered or Bulk Unregistered (**) Document Type can be PI = Purchase Invoice, CN = Credit Note or DN= Debit Note (***) Purchase Type can be any one of the following: - Goods - Services - Electricity at Normal Rate - Electricity at Rs.6/KWH - Gas other than CNG - CNG - Telephone - Goods at @50% Exemption - Goods (FED in ST Mode) - Services (FED in ST Mode) - Capital Goods/Fixed Assets - Special Procedure Goods - 3rd Schedule Goods

GOODS DECLARATION - IMPORTS (GDI) Annex-B NTN 99999999-9 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMM-YYYY Quantity, in Particulars of GD Imports (Found in Customs Data) Sales Tax Value Addition case of Edible Sales Taxable FED @ Rs. Sales Paid at Tax on FED Paid at Sr. Type (*) Oil (MT) and Value of 1/Kg on Tax Rate Import Commercial Import Stage Collectorate GD Type GD Number GD Date Ship for Imports Imports Edible Oil Stage Breaking (LDT) Total (*) Type : Type may have any one of following possible values: - Fixed Assets - Ship for Breaking - Edible Oil - Others

DOMESTIC SALES INVOICES (DSI) Annex-C NTN 99999999-9 ********************* Name of the Registered Person ************************* Tax Period MMM-YYYY Extra Tax Particulars of Buyer Document Value of Sales Tax/ (under Chapter Buyer Sales XIII of Sales Tax ST WithheldSr. Sale Type (***) Rate Quantity UoM FED in ST Type (*) Excluding Special at Source HS Code Mode Procedures Rules, NTN CNIC Name Typ (**) Number Date Sales Tax (optional) 2007) Total (Net after incorporating the Credit/Debit Notes, if any) Note : (*) Buyer Type can be Registered, Unregistered or Bulk Unregistered (**) Document Type can be SI = Sale Invoice, CN = Credit Note or DN= Debit Note (***) Sale Type can be any one of the following: - Goods - Services - Special Procedure Goods - Goods at 50% Exemption (KPK) - Goods (FED in ST Mode) - Services (FED in ST Mode) - 3rd Schedule Goods - Goods at Reduced Rates (4%, 6%) - Services at Reduced Rate (4%)

GOODS DECLARATION - EXPORTS (GDE) Annex-D NTN 99999999-9 XXXXXXXX - Name of Taxpayer XXXXXXXXXXXX Tax Period : MMM-YYYY Value of Goods MATE Receipt MATE Particulars of GD EXPORT (Machine Number) Value of Exports Value of Goods Value of Short Admissible for No., where Receipt Sr. Collectorate GD Type GD Number GD Date in Pak Rupees Actually Shipped Shipment Refund applicable Date Total

Annex-E FEDERAL EXCISES NTN 99999999-9 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMM-YYYY Sr. Type (*) Description of Goods/ Services UoM Price/Unit Quantity Value Duty Rate FED 1 2 3 4 5 6 7 Federal Excise Duty on Natural Gas supplied Annex - E1 8 Excisable goods exported 9 Zero-rated supplies 10 Exempt supplies 11 (-) FED paid on goods used in manufacturing of Goods supplied for domestic consumption 12 Payable FED - Add 1 to 10 minus 11 (ignore negative value) 13 (-) FED paid on goods used in manufacturing of Goods exported (drawback) 14 Arrears (a + b + c + d) a. Principal Amount b. Default Surcharge c. Penalty d. Others (Specify) __________________________________________________________________________________________________ 15 Total FED Payable/Drawback [(12 + 14) - 13] Note : (*) Type : Goods or Services

FEDERAL EXCISE DUTY ON NATURAL GAS Annex-E1 NTN 99999999-9 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx 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 99999999-9 xxxxxxxxx Name of Taxpayer xxxxxxxxxx Tax Period : MMM-YYYY Value of Goods Sales Tax (Excluding Value Addition Tax) Value Addition Tax Purchased/ Purchased/ Imported Consumed/ Imported Consumed/ Imported Consumed/ Opening during the Sold during Opening during the Sold during Opening during the Sold during Closing Description Balance month the month Closing Balance Balance month the month Closing Balance Balance month the month Balance 1 2 3 4 5=[(2+3)-4] 6 7 8 9=[(6+7)-8] 10 11 12 13=[(10+11)-12] Domestic Purchases Imports Total

Sales Tax Arrears Annex-G NTN: 99999999-9 xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period: MMM-YYYY Sr. Type (*) Details Tax Period Amount 1 2 3 4 5 6 Total (Principal Amount, Default Surcharge, Penalty & Others) Note : (*) Type will have following possible values: - Default Surcharge - Principal Amount - Penality - Others (Specify)

STOCK STATEMENT Annex-H NTN 99999999-9 XXXXXXXX - Name of Taxpayer XXXXXXXXXXXX Tax Period : MMM-YYYY Value of Goods Quantity of Goods Consumed/ Consumed/ Consumed/ Consumed/ Sold during Sold during Sold during Consumed/ Sold during Consumed/ the month the month Purchased/ the month (Domestic Exported Purchased/ the month (Domestic Exported Sales Tax Imported (Domestic Zero Rated/ during the Imported (Domestic Zero Rated/ during the Product Item Type Rate/ Opening during the Taxable Exempt month Unit of Opening during the Taxable Exempt month Sr. HS-CODE Code (*) Item Description (**) Exempt Balance month Supplies) Supplies) (Exports) Closing Balance Measure Balance month Supplies) Supplies) (Exports) Closing Balance (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 12=(7+8-9-10-11) (13) (14) (15) (16) (17) (18) 19=(14+15-16-17-18) 1 2 3 4 5 6 7 8 (*) 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 registered person will be able to add his product under the HS-Code (**) Type will have following possible values: - Raw Material - Intermediary Goods - Finished Goods - Others 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.

BREAKUP OF SERVICES PROVIDED Annex-P TO BE COMPLETED BY THE SERVICE PROVIDER AS PART OF ST&FE RETURN NTN: xxxxxxxxx Name of Taxpayer xxxxxxxxxxx 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) In case of telecom companies, the system will fill this annexure automatically according to the ratios provided by the companies to FBR, the other registered persons will enter the province/ area wise value of services provided and sales tax charged. 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.".