Sales Tax Rules, 2006

CHAPTER-XVIII

MISCELLANEOUS PROVISIONS

Sales Tax Rules, 2006 CHAPTER-XVIII MISCELLANEOUS PROVISIONS From: 2025-01-01 - To: 0000-00-00 1[161. Input tax credit against supplies made by the persons registered in And Jammu and Kashmir and Gilgit Baltistan.– (1) The input tax credit against invoices issued by persons registered under sales tax law of Azad Jammu and Kashmir and Gilgit Baltistan shall beavailable to a buyer registered under the Act in Pakistan, if such AJK and GB registered persons are enrolled with the Board’s Computerized System and are also on the active taxpayer list maintained by AJK and GB sales tax authorities. (2) AJK and GB registered persons at the time of their enrolment with the Board shall furnish an undertaking that they will provide their…