Amendment in the Sales Tax Rules, 2006
SRO 55(I)/2025 is a Sales Tax SRO dated 24 January 2025, listed by FBR as "Amendment in the Sales Tax Rules, 2006".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 24th January, 2025.
NOTIFICATION
S.R.O. No. 55 (I) / 2025. - In exercise of the powers conferred by sub-section (1) of section 50 of the Sales Tax Act, 1990, read with section 26 thereof, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely: -
In the aforesaid Rules, in rule 14, in sub-rule (1), -
(i) for the proviso the following shall be substituted, namely: -
"Provided that all registered manufacturers making supply of taxable goods shall furnish, in Annex-J of the monthly return, details of goods manufactured or produced and goods supplied:
Provided further that all registered commercial importers, distributers, wholesalers making supply of taxable goods shall furnish, in Annex-H1 of the monthly return, details of such goods purchased or imported and goods supplied.";
(ii) in the form STR-7, -
(a) after Annex-H, the following new Annex-H1 shall be inserted, namely:-
"ANNEX-H1 (STOCK)
| Sr. No | Item Details: HS Code | Item Details: Unit of Measure | Item Details: Sales Tax Rate | Opening Balance: Value of Goods (a) | Opening Balance: Quantity of Goods (b) | Goods Purchased / Imported during the month: Value of Goods (c) | Goods Purchased / Imported during the month: Quantity of Goods (d) |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 1 | |||||||
| 2 | |||||||
| 3 | |||||||
| 4 |
| Goods supplied during the month: Domestic Taxable Supplies: Value of Goods (e) | Goods supplied during the month: Domestic Taxable Supplies: Quantity of Goods (f) | Goods supplied during the month: Exempt goods: Value of Goods (g) | Goods supplied during the month: Exempt goods: Quantity of Goods (h) | Goods supplied during the month: Domestic Zero-Rated supplies / Exports: Value of Goods (i) | Goods supplied during the month: Domestic Zero-Rated supplies / Exports: Quantity of Goods (j) | Closing Balance: Value of Goods (k) | Closing Balance: Quantity of Goods (l) |
|---|---|---|---|---|---|---|---|
| Calculated value [(a) + (c)] - [(e) + (g) + (i)] | Calculated value [(b) + (d)] - [(f) + (h) + (j)] | ||||||
| (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) |
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(b) for the existing Annex-J, the following shall be substituted, namely:-
ANNEX-J (PRODUCTION)
PRODUCTION DATA
| Sr. No | HS Code | Description | UoM | Opening Stock: Quantity in Opening Stock | Opening Stock: Value of opening Stock | Quantity Produced: Quantity Produced During the Month | Quantity Produced: Value of Quantity Produced during the Month | Supply: Quantity Supplied Locally | Supply: Value of Supplies (Local) | Supply: Quantity Exported | Supply: Value of Supplies (Export) | Annex-J Closing Balance: Quantity of Closing Stock | Annex-J Closing Balance: Value of Closing Stock |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) |
| 1 | |||||||||||||
| 2 | |||||||||||||
| 3 |
"
[C. No. 3(8) ST&FE-Policy/2024]
(Izhar Zuberi)
Second Secretary (ST&FE Policy)
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