- GOVERNMENT OF PAKISTAN
- (REVENUE DIVISION)
- CENTRAL BOARD OF REVENUE
- *****
- Islamabad, the 10th December,
2004.
-
- NOTIFICATION
- (SALES TAX)
-
-
S.R.O.
978 (I)/2004.— In exercise of the powers conferred by proviso to
section 74 of the Sales Tax Act, 1990, the Central Board of Revenue is
pleased to empower Collector of Sales Tax to condone the time limit of
adjustment / refund of input Sales Tax in terms of section 66, beyond the
prescribed period, subject to the following conditions, namely:-
-
- (a)
the payments have been made in accordance with the provisions of
section 73 of the Sales Tax Act, 1990;
- (b)
the invoice or goods declaration or bill of entry relating to the
transaction contains the full name, address and registration number of both
the supplier and the buyer besides other particulars specified in section 23
of the aforesaid Act;
- (c)
the transaction does not involve any closed, de-registered or any
person whose registration has been blacklisted or suspended; and
- (d)
adjustment / refund of the amount has not already been claimed.
- ____________________________________________________________________________________
- [C. No.
3(3)ST-L&P/2004].
-
- ( Aamer Amin Bhatti )
- Secretary (ST-L&P)