Sindh Sales Tax on Services Act, 2011

Chapter-VI

RETURNS

From: 2023-09-01 - To: 0000-00-00 30. Return.--(1) Every registered person shall 1[* * *], not later than the due date, 2[e-file] a true and correct return in the prescribed form 3[* * *] indicating the tax due and paid during a tax period and such other information, as may be prescribed. (2) Notwithstanding anything in sub-section (1), the Board may, by notification in the official Gazette, require any registered person or class of registered persons to submit returns on a quarterly basis. (3) Notwithstanding anything in sub-section (1), the Board may, by notification in the official Gazette, require any registered person or class of registered persons to submit such returns, as may be prescribed, on an annual basis in addition to or instead of the monthly return or quarterly return. (4) A return filed electronically on the web or any magnetic media or any other computer readable media as may be specified by the Board shall be deemed to be a return for the purpose of sub-sections (1), (2) or (3) and the Board may, by notification in the official Gazette, make rules for determining eligibility of the data of such returns and e-intermediaries who will digitize the data of such returns and transmit the same electronically under their digital signatures. 4[***] (6) A registered person may file a revised…