Sindh Sales Tax on Services Rule, 2011

Chapter-VA

Electronic intermediaries

From: 2023-09-01 - To: 0000-00-00 23B. Refund not admissible.- The following claims of refund of sales tax shall not be admissible if: (a) the claim is filed by a person other than the registered person who paid the sales tax amount so claimed for refund; (b) the claim is filed after a lapse of one year from the date of payment of sales tax, provided that where a claim is based on an order of a Court or an appellate forum, the period of one year shall be reckoned 1[from] the date of issuance of such order; (c) the incidence of sales tax, claimed for refund, has been passed on to the service recipient. The burden of proof that incidence has not been so passed shall rest with the refund claimant; (d) the claimant does not submit evidence of payment of the withheld amount of sales tax by the service recipient in cases where the claim relates to sales tax as was withheld, in full or in part, under the…