S.R.O. 550(I)/96, Islamabad, the 1st July,1996

SROS: S.R.O. 550(I)/96, Islamabad, the 1st July,1996 REGISTRATION, VOLUNTARY REGISTRATION AND DE-REGISTRATION RULES, 1996 S.R.O. 550(I)/96, Islamabad, the 1st July,1996:- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15 to 21 and 28 thereof, the Central Board of Revenue is pleased to make the following rules, namely- 1. Short title, application and commencement:--- (1) These Rules may be called Registration, Voluntary Registration and De-registration Rules, 1996. (2) These shall apply to all persons who- (a) are required to be registered under section 14 of the Act; (b) opt for voluntary registration; (c) opt for separate registration of branches, divisions manufacturing units; or (d) are liable to be de-registered under section 21 of the Act. (3) These shall come into force on the first day of July, 1996. 2. Definitions : -- For the purposes of these Rules:-- (a) Act means the Sales Tax Act, 1990; (b) Annex means the annex appended to these Rules; (c) application for registration means application for registration of taxpayers in the form at Annex ˜A; and (d) registration certificate means a certificate of registration as at Annex ˜B. 3. Application for registration:-- (1) A person liable to be registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in form at Annex ˜A which shall be submitted to the Collector- (a) having jurisdiction in the area where his registered office is located, in case he keeps his business records at the registered office; and (b) having jurisdiction in the area where the business premises are located, if the records are kept at the business premises: (2) Where the application for registration is complete in all respects, the applicant shall be registered and a certificate of registration containing his registration number will be issued to him as in Annex ˜B. (3) Where an applicant has unsold or un-used stock of tax-paid inputs on which he desires to claim the benefits in accordance with section 59 of the Act, lie shall declare such stock to the Collector in a statement in the form, set out at annex-C, to be appended to his…