No. SRB-3-4/23/2022, Karachi, the 28th June, 2022

SROS: No. SRB-3-4/23/2022, Karachi, the 28th June, 2022 Amendments in the Sindh Sales Tax on Services Rules, 2011 GOVERNMENT OF SINDH SINDH REVENUE BOARD Karachi, the 28th June, 2022 NOTIFICATION (Sindh Sales Tax on Services) No. SRB-3-4/23/2022.------- In exercise of the powers conferred by section 72 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), read with sections 5, 6, 9, 13, 26, 54A and 75 thereof, the Sindh Revenue Board is pleased to direct that the following further amendments shall be made in the Sindh Sales Tax on Services Rules, 2011, namely:- In the aforesaid Rules, (i) in rule 2, after sub-rule (1), the following new sub-rule shall be added:- “(2) The words and expressions used in these rules but not defined herein shall have the same meaning as assigned to them in the Act.”; (ii) in rule 5, in sub-rule (4), for the words “within a period of three months from the date of the words “alter satisfying that the registered person has e-filed atleast four consecutive tax returns after the” shall be substituted; (iii) in rule 13A,---- (a) in sub-rule (1), after the words “Sales Invoices”, the words “and the Debit and Credit Notes” shall be inserted; and (b) in sub-rule (2),----- (i) for the words “partially or fully”, the words “partial or” shall be substituted; and (ii) after the brackets and words “(Annex-A of return)”, the words and brackets “and Debit and Credit Notes (Annex-F of return)” shall be inserted; (iv) in rule 1 9, in sub-rule (2), for the words “of the Board”, the words “to the Board or to the officer of the SRB authorized in this behalf" shall be substituted; (v) in rule 22, in sub-rule (3), after the words “rendered”, the word “from” shall be inserted; (vi) in rule 22A, in clause (v), for the semi-colon at the end, a full-stop shall be substituted; (vii) in rule 24, for the words “Sindh Sales Tax Act 2011”, the word Act shall be substituted; (viii) in rule 36,---- (a) in sub-rule (6), in the first Proviso,---- (i) for the words “the concerned Commissioner SRB”, the words “SRB web portal” shall be substituted; (ii) for the words “every financial year (i.e. by 21st July every year)”, the words “a financial year”…