S.R.O. 1006(I)/2007, Islamabad, the 3th October, 2007

SROS: S.R.O. 1006(I)/2007, Islamabad, the 3th October, 2007 FEDERAL GOVERNMENT IS PLEASED TO DIRECT THAT IN THE SALES TAX SPECIAL PROCEDURES RULES, 2007 S.R.O. 1006(I)/2007, Islamabad, the 3th October, 2007:- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clauses(9) and(46) of section 2, sections 3 and 4, sub-section(2) of section 6, section 7A, clause(b) of sub-section(1) of section 8, clause(a) of sub-section(2) of section 13, sub-sections(2A) and(3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007, namely: In the aforesaid Rules, (1) for rule 7, the following shall be substituted, namely: 7. Payment of sales tax and filing of return. A retailer operating under these rules shall deposit the sales tax due along with return on quarterly basis in the manner prescribed in Chapter II of the Sales Tax Rules, 2006, according to following time frame, namely:- (a) the tax return for the quarter ending on 30th September shall be filed by the 15th day of October; (b) the tax return for the quarter ending on 31st December shall be filed by the 15th day of January; (c) the tax return for the quarter ending on 31st March shall be filed by the 15th day of April; and (d) the tax return for the quarter ending on 30th June shall be filed by the 15th day of July; and (2) after rule 58H, the following new rule shall be inserted, namely, 58Ha. Steel melters and re-rollers operating on self-generation basis. (1) Steel melters producing electricity with the help of gas generators shall discharge their…