What changed in the Sales Tax Rules, 2006 between the 2018-10-30 and 2020-06-30 versions
Between the version published 2018-10-30 and the one published 2020-06-30, 67 sections appeared for the first time and 3 were recorded as omitted.
Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.
New in this version
- section 22A: Change in value of supply of electricity or natural gas
- section 34A: Sanction of refund claims of import-related sales tax by the Collectorates of customs
- section 39B: Application
- section 39C: Extent of payment of refund claim
- section 39D: Filing and Processing of refund claims
- section 39E: Risk management in refund processing
- section 39F: Processing in FASTER module
- section 39G: Miscellaneous
- section 52A: Supplies to diplomats and diplomatic missions by tier-1 retailers and refund of tax
- section 65: Application for alternative dispute resolution and appointment of Committee
- section 150ZEA: Application
- section 150ZEB: Obligations and requirements
- section 150ZEC: Accreditation of Points of Sales (POS) Systems
- section 150ZED: Records, access and audit
- section 150ZEE: Online integration during intervening period
- section 150ZEF: Consequences of non-compliance or contravention
- section 150ZEG: Reporting of failure to transfer sale data to the Board
- section 150ZQA: Establishment of Central Control Room
- section 150ZQB: Establishment of regional control rooms
- section 150ZQC: Requirements to be met at the factory premises and at imports
- section 150ZQD: Technical and training support
- section 150ZQE: Responsibilities of the Project Director
- section 150ZQF: Procedure for cancellation or termination of licence
- section 150ZQG: Fee and charges
- section 150ZQH: Determination of fee and charges
- section 150ZQI: Revision or alteration of fee and charges
- section 150ZQJ: Functions and responsibilities of the manufacturer or importer of specified goods
- section 150ZQL: Responsibility of persons involved in the supply chain
- section 150ZQM: Liabilities of the licensee
- section 150ZQN: Establishment of Inland Revenue enforcement network
- and 37 more
Omitted in this version
These were in the previous version, and this version’s own text records them as omitted or deleted.
- section 16: Payment of service charges to the Bank
- section 32: Scrutiny and processing of refund claims relating to commercial exporters
- section 39A: Processing of refund claims in LTUs
Not found under the same number
These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.
- section 15: Receipt of return by the Bank
- section 26A: Expeditious processing and payment of refunds
How to check this yourself
Open the 2020-06-30 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.