No. SRB-3-4/32/2022, Karachi, the 10th August, 2022

SROS: No. SRB-3-4/32/2022, Karachi, the 10th August, 2022 Amendments Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 SINDH REVENUE BOARD GOVERNMENT OF SINDH Karachi, the 10th August, 2022 SINDH SALES TAX SPECIAL PROCEDURE (ONLINE INTEGRATION OF BUSINESS) RULES, 2022 No. SRB-3-4/32/2022.------- In exercise of the powers conferred by the provisions of sub-section (1) of section 72 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of2011), read with sub-section (1) of section 13, sub-sections (3) and (4) of section 26 and section 54A thereof and also read with section 16 of Sindh Revenue Board Act, 2010 (Sindh Act No. XI of 2010), the Sindh Revenue Board is pleased to direct that the following amendments shall be made in its rules, namely the Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022:- In the aforesaid rules, ------- a) In rule 3, for the full stop at the end, a colon shall be substituted, and thereafter the following proviso shall be added, namely:- “Provided that aforesaid requirement of integration shall not be applicable to the registered persons who are providing services, wholly or partly, through an online market place and are not covered by any other entry in the said Schedule.”; b) In rule 5, after the word “Schedule”, the words, “by the due date and the same shall be reported in the sales tax return separately in the row provided for the purpose” shall be added; c) In sub clause (iv) of…