dated 17.08.2012

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 17th August, 2012.

NOTIFICATION
(SALES TAX)

S.R.O. 1004(I)/2012. - In exercise of the powers conferred by sub-section (1) of section 4 and 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, sections 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, 50A, 52, 52A and 66 thereof, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Sales Tax Rules, 2006, namely:-

In the aforesaid Rules, for the form STR-7 and all its Annexures relating thereto, the following shall be substituted, namely:-

Government of Pakistan
Sales Tax & Federal Excise Return

"STR-7
[See rule 14(1)]

Declaration

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.

Date: ______

Submitted electronically by using User-Id, Password and PIN as electronic signature

Head wise Payable

Sales Tax on Services: Province Wise Breakup of Sales Tax/FED in ST Mode on Services (Annex-P)

in words: ______

CPR Nos. CPR-1, CPR-2, CPR-3, ...

DOMESTIC PURCHASE INVOICES (DPI)

Annex-A

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

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 Annesure 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.

GOODS DECLARATION - IMPORTS (GDI)

Annex-B

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

Note:

1. Quantity shall be recorded in Metric Tones for imports of Edible Oil and LDT for Ship Breaking
2. Value Addition Tax is applicable on Commercial Imports only
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.

DOMESTIC SALES INVOICES (DSI)

Annex-C

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: [illegible]

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 Scrap" & "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

GOODS DECLARATION - EXPORTS (GDE)

Annex-D

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

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

FEDERAL EXCISE DUTY ON NATURAL GAS

Annex-E1

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

CARRY FORWARD SUMMARY

Annex-F

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

Sales Tax Arrears

Annex-G

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

STOCK STATEMENT

Annex-H

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

(*) 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

BREAKUP OF SERVICES PROVIDED
TO BE COMPLETED BY THE SERVICE PROVIDER

Annex-P

NTN: 9999999-9 ********************** Name of the Registered Person **********************

Tax Period: MMM-YYYY

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.".

[C.No. 3(10)ST-L&P/2011]

(Muhammad Zaheer Qureshi)
Secretary (Inland Revenue)