Skip to content
Qanoon Digest

Amendments in the Sales Tax Rules, 2006

SRO 578(I)/2025Rules and amendments to rules

SRO 578(I)/2025 is a Sales Tax SRO dated 8 April 2025, listed by FBR as "Amendments 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 8th April, 2025.

NOTIFICATION

S.R.O. 578 (I)/2025. - In exercise of the powers conferred by sub-section (1) of section 4, sub-section (2A) of section 6 and section 40 of the Federal Excise Act, 2005 and 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 form STR-7,-

(i) for the existing Annex-A, the following shall be substituted, namely:-

"Annex-A

DOMESTIC PURCHASE INVOICES (DPI)

NTN: 99999999 | Name of the registered Person | Tax Period: MMM-YYYY

S. No. Particulars of Supplier: NTN Particulars of Supplier: CNIC Particulars of Supplier: Name Particulars of Supplier: Province Particulars of Supplier: Type Document: Type Document: Number Document: Date Document: HS Code Document: Descriptio Purchase Type Rate Quantity/ Electricity Units UoM Value of Purchases Excluding Sales Tax Sales Tax/ FED in ST Mode Input Credit not allowed Extra Tax FED Amount ST With-held as WH Agent
1
2
3
4
Purchases made from registered persons - - - - -
Purchases made from un-registered persons - - - ";

;

(ii) for the existing Annex-C, the following shall be substituted, namely:-

"Annex-C

DOMESTIC SALES INVOICES (DSI)

NTN: 9999999-9 | Name of the Registered Person | Tax Period: MMM-YYYY

S. No. Particulars of Buyer: NTN Particulars of Buyer: CNIC Particulars of Buyer: Name Particulars of Buyer: Type Sale Origination Province of Supplier Document: Type Document: Number Document: Date Document: HS Code Document: Descriptio Sale Type Rate Quantity UoM Value of Sales Excluding Sales Tax Fixed/ notified value or Retail Price Sales Tax/ FED in ST Mode Extra Tax Further Tax Total Value of Sales (In case of PAID only) ST With-held at Source FED Amount Exemption, Zero & Reduce Rated: SRO No./ Schedule No. Exemption, Zero & Reduce Rated: Item S. No.
1
2
3
Total Sales - - - - "; and

Page 2

(iii) after Annex-C, substituted as aforesaid, the following new Annex-C1 shall be inserted, namely:-

"Annex-C1

PAYMENT RECEIVED AGAINST DOMESTIC SALES INVOICES

NTN: 99999999 | Name of the registered Person | Tax Period: MMM-YYYY

S. No. Particulars of Buyer: NTN Particulars of Buyer: CNIC Particulars of Buyer: Name Particulars of Buyer: Type Invoice Detail: Number Invoice Detail: Date Invoice Detail: HS Code Invoice Detail: Amount Payment Received: Date Payment Received: Amount Received Payment Received: Cheque No Payment Received: Issuing bank
1
2
3
4
5
6
7
8
9
10
11
12
13
14 ".

[C. No. 3(8) ST&FE-Policy/2024]

(Izhar Zuberi)
Second Secretary (ST&FE Policy)

Related Sales Tax SROs on rules and amendments to rules

  • SRO 608(I)/202517 April 2025Amendment in the Sales Tax Rules, 2006
  • SRO 364(I)/202514 March 2025Amendment in the Sales Tax Rules, 2006 - Electronic Monitoring of Production of Specified Goods
  • SRO 164(I)/202517 February 2025Amendment in Sales Tax Rules, 2006
  • SRO 69(I)/202529 January 2025Amendments in Sales Tax Rules, 2006 - Chapter XIV - Procedure for Licensing, Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons
  • SRO 55(I)/202524 January 2025Amendment in the Sales Tax Rules, 2006
  • SRO 1513(I)/202426 September 2024Amendments in Chapter XIV - AC of the Sales Tax Rules 2006

All SROs on rules and amendments to rules

Report an error on this page