S.R.B. 3-4/3/2012, dated 2nd April, 2012

SROS: S.R.B. 3-4/3/2012, dated 2nd April, 2012 AMENDMENTS IN THE SINDH SALES TAX ON SERVICES RULES, 2011 Notification No. S.R.B. 3-4/3/2012, dated 2nd April, 2012:- In exercise of the powers conferred by section 12 of the Sind Sales Tax on Services Act, 2011(Sind Act No. XII of 2011), read with sections 9, 13 and 75 thereof, the Sind Revenue Board is pleased to direct that the following further amendments shall be made in the Sind Sales Tax on Services Rules, 2011, namely:-- In the said rules, -- 1. In rule 2, for clause vii, the following shall be substituted, namely:-- vii. Courier Services means the services provided or rendered by any person engaged in the transportation of time-sensitive documents, goods or articles, utilizing the services of a person, directly or indirectly, to carry or deliver such documents, goods or articles; 2. For rule 23, the following shall be substituted, namely:-- 23. Debit and Credit Notes.--(1) Where a registered person has issued an invoice for a taxable service, and such service or part thereof is cancelled, or where, for any valid reason, the value of service or the amount of sales tax mentioned in the invoice needs to be revised, the service provider and service recipient shall be entitled to make corresponding adjustments against output tax or input tax, respectively, in the manner provided under this rule. (2) In case of cancellation of service, or any part thereof, the service recipient shall issue a Debit Note(in duplicate) in respect of such service or part thereof, indicating the extent or quantity being cancelled, as well as the following particulars, namely:-- (a) Name and registration number of the service recipient; (b) Name and registration number of the provider; (c) Number and date of the original sales tax invoice; (d) The value and sales tax involved for the cancelled service; (e) The reason of issuance of the Debit Note; and (f) Name, signature and seal of the authorized person issuing the debit note. (3) The original copy of the debit note shall be sent to the service provider who had issued the invoice and the duplicate copy shall be retained for record. (4) On receipt of the debit note as aforesaid, the…