Sales Tax Rules, 2006

CHAPTER-XIV

SPECIAL PROCEDURE FOR ISSUANCE OF ELECTRONIC SALES TAX INVOICES BETWEEN BUYERS AND SELLERS

Sales Tax Rules, 2006 CHAPTER-XIV SPECIAL PROCEDURE FOR ISSUANCE OF ELECTRONIC SALES TAX INVOICES BETWEEN BUYERS AND SELLERS From: 2025-01-29 - To: 0000-00-00 150R. Obligations and requirements.-(1) The registered person notified under sub-rule (2) of rule 150Q hereinafter referred to as “integrated person" in this Chapter, shall register, install and integrate his electronic invoicing hardware and software with the Board’s computerized system in the manner specified by the Board through a Sales Tax General Order. (2) The integrated person through Board’s online system shall provide information of his outlets, points of sale or electronic invoicing machines as the case may be. (3) No supply shall be made by the integrated person, except through the integrated outlets, point of sale or electronic invoice issuing machines. (4) The point of sale or the electronic invoice issuing machine shall perform the following functions, namely:- (a) generate, receive, record, analyze and store invoice data; (b) issue sales tax invoices in the prescribed format, create the digital signature and record the digital signature on the sales tax invoice: (c) transmit the invoice data to the Board’s Computerized System through secure means and receive the unique FBR invoice number; (d) encrypt and preserve the reported sales tax invoice data in an irrevocable and secure manner; (e) generate the QR Code on the base of unique FBR invoice number and print the QR Code on receipt; (f) must perform dosing on close of the day, week and month: and (g) every adjustment, modification or cancellation must be recorded duly maintaining logs for each activity1; and system events need to be recorded, (5) The Annexure-C of the sales tax return shall be auto-filled from the electronic invoices issued by the integrated person. (6) The electronic invoicing software or point of sales software shall be capable of generating and sending alert messages to the Board's computerized system in case of any malpractice or error or any inconsistent action noticed in the system and keeping a log thereof. (7) The Board may require an integrated person to integrate the facility' of debit and credit card machine, QR…