Amendment in the Sales Tax Rules, 2006

SRO 757(I)/2016Rules and amendments to rules

SRO 757(I)/2016 is a Sales Tax SRO dated 15 August 2016, 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 15th August, 2016

NOTIFICATION
(SALES TAX & FEDERAL EXCISE)

S.R.O. 757 (I)/2016.- 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, section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with proviso to clause (i) of sub-section (2) of section 7, clause (l) of sub-section (1) of section 8, sub-section (2) of section 8, clause (ii) of sub-section (2) of section 8B, 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, 50A, 52, 52A and 66 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, for the form "STR-7" and Annexures relating thereto, the following shall be substituted, namely:-

Page 2

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

Government of Pakistan
Sales Tax & Federal Excise Return STRIVe 2016-17

Registry

NTN	Name	Tax Period (MMYY)	Normal	Revised	Submission Date

CNIC in case of Individual	COY/AOP/IND	Business Nature	Tax Office

Sr.	Description	Annex	Gross Value	Taxable Value	Sales Tax
	Sales Tax Credits
1	Domestic Purchases from Registered Persons (excluding fixed assets)	Annex-A & I
2	Domestic Purchases from Unregistered Persons	Annex-A & I	-
3	Imports excluding fixed assets (includes value addition tax on commercial	Annex-B	-	-
4	Capital Goods / Fixed Assets (Domestic Purchases & Imports)	Annex-A, I & B	-
5	Input for the month = (1 + 3 + 4)
6	Credit brought forward from previous tax period
7	Non-creditable inputs (relating to exempt, non-taxed supplies of goods or services etc.)
7a	Inadmissible input tax credit in terms of section 7(2)(i) read with section 8(1)(l) of the Sales Tax Act, 1990 or disallowance of reduction in output tax in respect of withholding of sales tax/Credit Notes or disallowance of increase in input tax in respect of Debit Notes
7b	Allowance of input tax credit and reduction of output tax out of previous return's row 7c
7c	Balance of earlier disallowed input tax credit and disallowed reduction of output tax through row 7a
8	Accumulated Credit = [5 + 6 +7b-(7+7a)]
	Sales Tax Debits
9	Total Goods or Services supplied locally (Including Reduced Rate Sales)	Annex-C & I	-
10	Goods or Services supplied locally (at Reduced Rates)	Annex-C & I	-	-
11	Exports	Annex-D	-
12	Extra Tax under Chapter XIII of ST Special Procedure Rules, 2007	Annex-C			-
12a	Electricity supplied to marble/granite industry (non Adjustable) KWH	Annex-C & I
13	Electricity supplied to steel sector KWH	Annex-C & I
13a	Sales Tax portion of Sr. 13 collected at normal rate (adjustable against input)
13b	Adjustment given to Steel Melters under 58H(2c) of ST Special Procedure Rules.2007	Annex- I
13c	Remaining Sales Tax portion of Sr. 13 (non-adjustable against input) = (13 - 13a - 13b)
14	Gas supplied to CNG sector on notified Value	Annex-C & I		-	-
14a	Sales Tax portion of Sr.14 collected at 17% of value as in section 2(46)(a) [adjustable against input tax]				-
14b	Remaining Sales Tax portion of Sr. 14 (non-adjustable against input) = (14 - 14a)				-
15	Output Tax = (9 + 13a + 14a)				-
16	Sales Tax deducted by withholding agent(s)	Annex-C & I
17	Accumulated Debit = (15 - 16)				-
18	Sales Tax u/s 3(9) on electricity supplied to Retailers (non Adjustable)
18a	Turnover Tax payable by retailers @ 2%	Turnover
19	Re-rollable scrap sold by ship breakers @ Rs 6000/MT M Tons	Annex-C & I
20	Re-meltable scrap @Rs 5600/MT M Tons	Annex-C & I	-
21	Sales Tax payable by steel sector under special procedure whose liability was not discharged through electricity bills or self-generation
22	Sales Tax withheld as withholding agent	Annex-A & I			-
23	Sales Tax Arrears including Principal, Default Surcharge & Penalty	Annex-G			-
23a	Further Tax charged under section 3(1A) on supplies made to Unregistered Person (non adjustable)
23b	Extra Tax collected under SRO 509(I)/2013 on sale of Electricity & Gas	Annex-C & I
	Payable / Refundable
24	Whether excluded from Section 8B(1) under SRO 647(I)/2007 [...]elect reason in case of "Yes" Oil marketing company & petroleum refinery
25	Admissible Credit [if 24 = Yes then 8; if 24 = No, then {least of (8-4) or "90% of 15" or 17} + {if (8-4) < "90% of 15" then 4; otherwise zero}]				-
26	Excess Unadjusted Credit [if 24 = Yes and 25 > 17 then (25 - 17); otherwise zero; if 24 = No then (8 - 25)]				-
27	Credit Carried forward on account of Value Addition Tax	Annex-F			-
28	Unadjusted Credit Available for the purpose of refund = (26 - 27)				-
29	Refund Claimed (Provide Stock Statement as Annex-H now, or file it later as per rules)				-
30	Credit to be carried forward [if 28 > 29, then [(28 - 29) + 27]; otherwise 27]				-
31	Federal Excise Duty (FED) Drawback	Annex-E			-
32	Sales Tax Payable [if 17 > 25 then (17 - 25); otherwise zero] + [12+12a+13c + 14b + 18+18a+ 19 +20+ 21 + 22 + 23+23a+23b]				-
33	Federal Excise Duty (FED) Payable (Incl. FED @ Rs.1/KG on Locally Produced Oil, from Annex-A).	Annex-E & A			-
34	Petroleum Levy (PL) Payable				-
35	Total amount to be paid = (32 + 33 + 34)				-
36	Tax paid on normal/previous return (applicable in case of revised return)				-
37	Balance Tax Payable/ (Refundable) = (35 - 36)				-
38	Select bank account for receipt of refund

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 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

Head of Account	Amount
B02341 - Sales Tax on Goods	-
B02386 - Sales Tax on Services	-
B02367 - FED in VAT Mode	-
B02485 - FED Excluding Natural Gas	-
B02501 - FED on Natural Gas	-
C03901 - Petroleum Levy	-
Total Amount Payable	-
Total Amount Paid (in figures)

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

Province/Area	Account Head	Amount
Balochistan	BXXXXX
Khyber Pakhtunkhwa	B02386
Punjab	B02382
Sindh	B02384
Capital Territory & Others	BXXXXX
Total

in words ____________________

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

Page 3

ANNEX A (PURCHASES)

DOMESTIC PURCHASE INVOICES (DPI) Annex-A

NTN: [illegible] ******************** Name of the Registered Person ******************** Tax Period: MMM-YYYY

Sr.	NTN (Particulars of Supplier)	Quantity / Electricity Units	Value of Purchases Excluding Sales Tax	Sales Tax/ FED in ST Mode	Input Credit not allowed	Extra Tax	ST Withheld as WH Agent
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
	Purchases made from registered persons	-	-	-	-	-	-
	Purchases made from unregistered persons	-	-	-			-

Note: 1) Purchases will be available to the taxpayers from the PURCHASE DATA Folder to fill Annex -A
2) Taxpayers can enter previous purchases in Annex-A, in case already not claimed.
3) Debit Credit Notes will be available to to taxpayers from Debit Credit Folder as Annex I
4) Unregistred Purchases can be entered directly in the Annex -A

ANNEX B (IMPORTS)

GOODS DECLARATION - IMPORTS (GDI) Annex-B

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

Sr.	Sales Tax Rate	Quantity, in case of Edible Oil (MT) and Ship for Breaking (LDT)	Sales Taxable Value of Imports	Sales Tax Paid at Import Stage	Value Addition Tax Paid at Import Stage	FED Paid at Import Stage	FED @ Rs. 1/Kg on Edible Oil
1					-
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
	Total	-	-	-	-	-	-

ANNEX C (SUPPLIES)

DOMESTIC SALES INVOICES (DSI) Annex-C

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

Sr.	Sale Type	Quantity	Value of Sales Excluding Sales Tax	Sales Tax/ FED in ST Mode	Extra Tax	ST Withheld at Source
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
	Total Sales	-	-	-	-	-

Change in Annexures C:

1- Annex -C is required to be submitted before Sales Tax Return by the [illegible] of Return filing Date
2- Supplier will feed STWH document in Annex -C separately and credit will be conditional with mandatory acceptance by the Buyers as Withholding agents in same period.

Page 4

ANNEX D (EXPORTS)

GOODS DECLARATION - EXPORTS (GDE) Annex-D

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

Sr.	HS Code	Value of Exports in Pak Rupees	Value of Short Shipment	Value of Goods Actually Shipped	Value of Goods Admissible for Refund
1				-
2				-
3				-
4				-
5				-
6				-
7				-
8				-
9				-
10				-
11				-
12				-
13				-
14				-
15				-
	Total	-	-	-	-

ANNEX E (EXCISE)

FEDERAL EXCISES Annex-E

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

Sr.	Type	Description of Goods/ Services	Quantity	Value	FED
1	Total Federal Excise Duty (Goods & Services)		-	-	-
i	Goods	10 - Locally produced cigarettes if their retail price exceeds thirteen rupees and thi[...]
ii		3 (a) Domestic air travel within the territorial jurisdiction of Pakistan
iii
2	Federal Excise Duty on Natural Gas supplied	Annex - E1	-		-
3	Excisable goods exported
4	Zero-rated supplies
5	Exempt supplies
6	(-) FED paid on goods used in manufacturing of Goods supplied for domestic consumption
6a
6b
6c
7	Payable FED - Add 1 to 5 minus 6 (ignore negative value)				-
8	(-) FED paid on goods used in manufacturing of Goods exported (drawback)
9	FED Drawback [if (7 - 8) < 0 then (8 - 7) otherwise 0]				-
10	Arrears (a + b + c + d)				-
	a. Principal Amount				-
	b. Default Surcharge				-
	c. Penalty				-
	d. Others (Specify) ____________				-
11	Total FED Payable [if (7 - 8) > 0 then (7 - 8 + 10) otherwise 10]				-

Page 5

ANNEX E1 (NATURAL GAS)

FEDERAL EXCISE DUTY ON NATURAL GAS Annex-E1

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

Sr.	UoM	Quantity	FED Paid
1
2
3
4
5
6
7
	Total	-	-

ANNEX F (CARRY FORWARDS)

CARRY FORWARD SUMMARY Annex-F

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

Description		Domestic Purchases	Imports	Total
1. Value	a. Opening Balance			-
	b. Purchased/Imported during the Period			-
	c. Consumed/Sold during the Period			-
	d. Closing Balance	-	-	-
2. Sales Tax Excluding VAT	a. Opening Balance			-
	b. Purchased/Imported during the Period			-
	c. Consumed/Sold during the Period			-
	d. Closing Balance	-	-	-
3. Value Addition Tax	a. Opening Balance			-
	b. Imported during the Period		-	-
	c. Consumed/Sold during the Period			-
	d. Closing Balance		-	-

Page 6

ANNEX G (ARREARS)

Sales Tax Arrears Annex-G

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

Sr.	Type	Details	Amount
1	Default Surcharge
2			-
3			-
4			-
5			-
6			-
		Total (Principal Amount, Default Surcharge, Penalty & Others)	-

ANNEX H (STOCKS)

STOCK STATEMENT Annex-H

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

Sr.	HS Code	Product Code (*)	Item Description	Unit of Measure	Item Type	Raw Material/ Consumable Category	Sales Tax Rate/ Exempt	Opening Balance (Value of Goods)	Purchased/ Imported during the month	Consumed/ Sold during the month (Domestic Taxable Supplies)	Consumed/ Sold during the month (Domestic Zero Rated/ Exempt Supplies)	Consumed/ Exported during the month (Exports)	Closing Balance	Opening Balance (Quantity of Goods)	Purchased/ Imported during the month	Consumed/ Sold during the month (Domestic Taxable Supplies)	Consumed/ Sold during the month (Domestic Zero Rated/ Exempt Supplies)	Consumed/ Exported during the month (Exports)	Closing Balance
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)	[illegible]	(15)	(16)	(17)	(18)	(19)	[illegible]
1													-						-
2													-						-
3													-						-
4													-						-
5													-						-
6													-						-
7													-						-
8													-						-
		Total						-	-	-	-	-	-	-	-	-	-	-	-

(*) 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 claimnts may submit stock statement within 120 days from due date of return filing, the claim will be processed after submission of stock statement.

Page 7

ANNEX I (DEBIT CREDIT NOTES)

DEBIT & CREDIT NOTES (DCN) Annex-I

NTN: [illegible] ******************** Name of the Registered Person ******************** Tax Period: MMM-YYYY

Sr.	NTN (Particulars of Supplier / Buyer)	Quantity (Difference Adjustable (Original - Revised))	Value Excluding Sales Tax	Sales Tax/ FED in ST Mode	ST Withheld
1		0	0	0	0
2		0	0	0	0
3		0	0	0	0
4		0	0	0	0
5
6
7
8
9
10
11
12
13
14
15
	Adjustable purchases from registered persons	0	0	0	0
	Purchase from un-registered persons	0	0		0
	Adjustable sales to registered persons	0	0	0	0
	Adjustable sales to un-registered persons	0	0	0	0

Note:
Corresponding Document of Debit/Credit Notes is available in Debit /Credit Data Folder

ANNEX J (PRODUCTION)

Production Data Annex-J

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

SR	NTN	Business_Name	Item Code	Product Details	Qty_In_Opening_Balac	Qty_Produced	Qty_Supplied	Value_of_Qty_Supplied	Qty_In_Closing_Balance	Installed_Capacity





					Total

Page 8

ANNEX P (BREAKUP OF SERVICES)

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

Sr.	Province/ Area from which service is provided	Value of Services excluding Sales Tax	Sales Tax Charged	%age
1	Balochistan
2	Khyber Pakhtunkhwa
3	Punjab
4	Sindh
5	Capital Territory & Others
	Total	-	-	-

Note:

On the basis of this information, the tax paid by the Service Provider will be proportionately distributed among the provinces.
The system will fill this annexure automatically according to the province wise sales of services declared by registered person in Annex - C.
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. 9(10) ST-LP&E /Misc./2016]

(Raza Ashfaq Sheikh)
Secretary IR - ST & FE
(Law, Procedure & Exemptions)

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