S.R.O. 776(I)/2020, Islamabad, the 25th August, 2020

SROS: S.R.O. 776(I)/2020, Islamabad, the 25th August, 2020 Amendments in the Sales Tax Rules, 2006 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 25th August, 2020. NOTIFICATION (SALES TAX) S.R.O. 776(I)/2020.- In exercise of the powers conferred by section 50 of the Sales Tax Act,1990 (VII of 1990), read with section 14, section 26 and section 27 thereof, the Federal Board of Revenue is pleased to make the following amendments in the Sales Tax Rules, 2006 namely- In the aforesaid Rules, - (i) in rule 2,- (a) in clause (xlvi), after the figure "2005" the expression", Income Tax Ordinance, 2001 (XLIX of 2001)" shall be inserted; and (b) after omitted clause (xxxv-a), the following new clause shall be inserted, namely:- "(xxxv-b) "null return" means, a sales tax return which shows no data relating to sales and purchases during a tax period."; (ii) in rule 5, in sub-rule (1), in form STR-1, for the existing serial number 23, the following shall be substituted, namely:- "23 Details of business outlets/ branches Please provide names of all business branches/outlets along with complete addresses etc. Use copies of this form if needed. Details of all brands names/ trademarks in which dealing. Shall provide details of all business brand names / trademarks etc. in which dealing. Use additional copies of this form if needed."; (iii) in rule 14, in sub-rule (1), in form STR-7, for the existing Annex-J, the following shall be…