Sales Tax Rules, 2006

CHAPTER-V

REFUND

Sales Tax Rules, 2006 CHAPTER-V REFUND From: 2025-01-01 - To: 0000-00-00 38. Supportive documents.- 1[(1) The refund claims processed through STARR channel, the claimant shall provide any or all of the following supportive documents, as the officer-in-charge may require, namely:- (a) input tax invoices or as the case may be, goods declaration for import in respect of which refund is being Claimed; (b) output tax invoices and summary of invoices for local zero-rated goods; 2[***] (d) copy of House and Master bill of lading and airway bill or as the case may be, railway receipt in token of verification of the goods taken out of Pakistan; and (e) any other statement as deemed necessary for processing of the refund claim.] 3[***] (3) Where the refund claim is filed under section 66 of the Act, the claimant shall submit an application for refund indicating his name, address, 4[National Tax Number], the amount of sales tax refund claimed and reasons for seeking such refund along with following documents, namely:- a. input tax invoices in respect of which refund is claimed; b. proof of payment of input tax claimed as refund; and c. copy of the relevant order on the basis of which refund is claimed. (4) The refund claimed under section 66 of the Act shall be sanctioned after verifying that no adjustment or refund of input tax has been claimed earlier and that the goods have been duly accounted for in the inventory records and the invoices claimed are validated by the 5[STRIVE System]. 6[(5) In case of claims by diplomats, diplomatic missions and privileged persons and organizations, they…