SALES TAX GENERAL ORDER NO. 01 OF 2020, Islamabad, the 16th January, 2020

SROS: SALES TAX GENERAL ORDER NO. 01 OF 2020, Islamabad, the 16th January, 2020 PROVISION OF SECTION 73(4) OF THE SALES TAX ACT, 1990 - SUPPLIES BY REGISTERED MANUFACTURERS TO SALES TAX REGISTERED PERSONS GOVERNMENT OF PAKISTAN FEDERAL BOARD OF REVENUE (INLAND RVENUE POLICY WING) ***** C.No. 2/3-STB/2020/6596-R Islamabad, the 16th January, 2020 SALES TAX GENERAL ORDER NO. 01 OF 2020 SUBJECT: PROVISION OF SECTION 73(4) OF THE SALES TAX ACT, 1990 - SUPPLIES BY REGISTERED MANUFACTURERS TO SALES TAX REGISTERED PERSONS Section 73 of the Sales Tax Act, 1990 has been amended through the Tax Laws (Second Amendment) Ordinance, 2019 to provide for manufacturers to make all the supplies to a registered person excluding supplies not exceeding value of one hundred million rupees in a financial year / ten million rupees in a month, failing which the supplier shall not be entitled to claim input tax attributable to such excess supplies to unregistered persons. 2. Queries have been received from manufacturers regarding supplies to persons making purchases beyond the…