C.No.5(49)ST-Int.Audit/2001, Dated 17th November, 2001.

I am directed to refer to the subject cited above and say that during meeting held in CBR on 30lh October, 2001, the representatives of Auditor General of Pakistan, Federation of Pakistan Chambers of Commerce & Industry and CBR unanimously agreed that only following documents will be requisitioned by the officers of Collectorates of Sales Tax and DRRA from registered persons for the purpose of undertaking audit of their records:- 2. 1. Importers. (i) Bills of Entry (ii) Input register (iii) Sales invoices (iv) Stock register (V) Monthly returns (vi) Bank statement (to ascertain the payments of Rs.50,000//- & above) Manufacturers (i) Purchase invoices (ii) Bills of Entry (iii) Input register (iv) Sales invoices (v) Output register (vi) Stock register (vii) Monthly returns (viii) Monthly production reports (ix) Raw material, consumption certificates (x) Bank statement (to ascertain the payments of Rs.50,000//- & above) the payments of 3. Commercial Exporters (i) Purchase invoices (ii) Input register (iii) Sales invoices (iv) Output register (v) Stock register (vi) Monthly returns (vii) Analysis certificates (viii) Bank credit advice…