(Revenue Division)
Central Board of Revenue
[Sales Tax & Federal Excise Wing]
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C. No.
5/8-STB/2005 |
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SALES TAX CIRCULAR NO. 01/2005
SUBJECT: FILING OF REVISED RETURN BY DISTRIBUTORS AND WHOLESALERS DEALING IN ITEMS OF THIRD SCHEDULE TO THE SALES TAX ACT, 1990 WITHOUT PENALTY OR DEFAULT SURCHARGE --- PERMISSION REGARDING.
A number of distributors and wholesalers dealing in the items mentioned in the Third Schedule to the Sales Tax Act, 1990 have approached the Central Board of Revenue with plea that due to time constraint the new format of Sales Tax Return prescribed vide SRO 812(I)/2005 dated 13.08.2005 was not available to them for filing the same by 15.08.2005 for the tax period ending 31.07.2005. Consequently, they were unable to file the return on the new format and instead filed the previously applicable return.
02. Considering the genuine hardship faced by those distributors and wholesalers dealing in the items mentioned in the Third Schedule to the Sales Tax Act, 1990 who could not file their monthly sales tax return for the month of July 2005 on the new format due to time constraint, the Central Board of Revenue is pleased to allow them to file revised Sales Tax Return on the new format prescribed vide SRO 812(I)/2005 dated 13.08.2005 for the tax period of July 2005 without any penalty or default surcharge.
(Wajid Ali)
Secretary (ST&FE-Budget)