Sindh Sales Tax on Services Rule, 2011

Chapter-VA

Electronic intermediaries

From: 2023-09-01 - To: 0000-00-00 23A. Application.- Subject to the provisions of rule 23B, the provisions of this chapter shall apply to processing and sanction of claims for refund by a registered person in following cases:- (a) the amount of sales tax is erroneously or inadvertently deposited in excess of the amount due; 2[***] 3[(b) the year end claim as declared by a registered person in terms of the Proviso to section 15 of the Act, read with entry in row No. 18 of his tax return in form “SST-03” of these rules; and] 4[(c)] the amount deposited by or recovered from the registered person is held not…