Amendment in Sales Tax Rules,2005

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE *** Islamabad, the 13th August, 2005. NOTIFICATION (Sales Tax) S.R.O. 812 (I)/2005.- In exercise of the powers conferred by 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, section 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, 52 and 66 thereof, the Central Board of Revenue is pleased to direct that the following amendment shall be made in the Sales Tax Rules, 2005, namely:- In the aforesaid Rules,- (i) in rule 15, after sub-rule (3), the following new sub-rule shall be added, namely:- “(4) Notwithstanding anything in sub-rule (1), a registered person operating, whether exclusively or otherwise, as dealer, distributor or wholesaler of the goods mentioned in the Third Schedule to the Act, shall file the return in triplicate in the format set out at Annex ‘A’ in respect of such goods, and in case of other goods, if any, he shall file a separate return for those goods, in the form mentioned in sub-rule (1).”; and (ii) in rule 18, after the existing Annex, the following new Annex shall be added, namely:-