Instructions How To Fill Up The Return
Instructions How To Fill Up The Return
Instructions How To Fill Up The Return
(Contd:)
INSTRUCTIONS
Registry
CNIC:
The registered person having the status of ‘individual’
or ‘proprietor’ is required to mention his Computerized
National Identity Card number. In all other cases this
information can be skipped.
Normal/ Revised:
Normal return means the first return filed for any
specific tax period. A revised return can be filed under
section 26(3) of the Sales Tax Act, 1990. While filing
the revised return, the taxpayer shall check the
relevant box and fill in all the relevant data for the
month including the columns which were correctly filled
in the normal return.
Monthly/ Quarterly:
All registered persons are required to file return on
monthly basis, except retailers, CNG dealers and
dealers of electric goods operating under special
procedures.
Tax Period:
The tax period has to be mentioned in the format “mm
yy”. For example, July 2008 is to be mentioned as
“0│7│0│8”. The persons filing the quarterly return shall
mention the last month of the quarter. For example, in
case of quarter July to September 2008, the month of
September 2007 should be mentioned as “0│9│0│8”.
Col 2: Imports:
The details of imports should also be provided in the
manner as provided for local supplies above.
Declaration:
Declaration can be filled in by any person duly
authorized to file the return. CNIC mentioned here
should belong to the person making the declaration.
Head of Accounts:
The break-up of tax being payable on the return is to
be provided. If the taxpayer is dealing in more than one
type of taxes he should provide the head-wise break up
of the total amount payable for the month i.e. the
amount mentioned in the column “Total Taxes
Payable (Net ST Payable + Net FED Payable +
PDL)”. The amount falling in FED and PDL can easily be
determined. However, the problem may arise while
providing break-up of sales tax, provincial sales tax and
FED payable in VAT mode because of common inputs
involved. In case the registered person is not
conveniently able to determine such break-up, then the
total payable amount for such heads can be
apportioned on the basis of value of supplies/ services
relating to a particular head of account.
Annex E:
Federal Excise Duty:
Annex-F:
Production Data:
The production data is required to be furnished in
respect of following products in the units of
measurements indicated against each:
S. Product Unit of
No. Measurement
1 Sugar M. Tons
2 Tea blended M. Tons
3 Cigarettes Million Nos.
4 Aerated Waters "000" Litres
5 Paper M. Tons
6 Board M. Tons
7 Chemicals M. Tons
8 Caustic soda M. Tons
9 Toilet soap M. Tons
10 Flakes & Detergent M. Tons
11 Industrial Gases (Chlorine, M. Tons
Hydrogen, Oxygen etc.)
12 Paints & Varnishes M. Tons
13 LPG M. Tons
14 Natural Gas Million Cu.
Meters
15 Cement "000" M. Tons
16 Ceramic Tiles '000' Sq.
Meters
17 Refrigerators Nos.
18 Airconditioners (Split/ Window) Nos.
19 Deep freezers Nos.
20 T. V. sets Nos.
21 Washing machines Nos.
22 Cables & wire (insulated) "000" Mtre
23 Trucks Nos.
24 Buses Nos.
25 Jeeps Nos.
26 Motor Cars Nos.
27 LCVs/ LTVs Nos.
28 Motors cycles Nos.
29 Tractors Nos.”.
30 Ice Cream "000" Litres
31 Biscuits M. Tons
32 Fruits/ Vegetable Juices "000" Litres
33 Syrups/Squashes "000" Litres
34 Mineral Water "000" Litres
35 Soda ash M. Tons
36 Tyre & Tubes (motor car, bus, "000" Nos.
van, truck etc.)
37 Motor Spirit M. Tons
38 High speed diesel oil M. Tons
39 Diesl oil M. Tons
40 furnance oil M. Tons
41 Lubricating oil M. Tons
42 G. I. Pipes '000' Meters.”.