Levy, Collection and Payment of Duty Chapter- 02
Provided that the approval under this sub-section shall not be required if revised return is
filed within 60 days of filing of the original return and either the duty payable as per the revised
return is more than the amount paid or the refund claimed therein is less than the amount as
claimed, under the return sought to be revised.
(5) The FBR may, by notification in the official Gazette, require any person or class of person for
any goods or class of goods to furnish such summary or details of particulars pertaining to
imports, purchases, utilization, consumption, production, sales or disposal of such goods during
any month or months in such format and manner as may be specified and provisions of this
subsection shall apply equally in respect of services.
(6) The FBR may by an order, specify the manner and procedure for filing of return for the purpose
of this Act or rules made there under and for payment of duty by electronic means. The Board
may specify the manner and procedure for the submission, receipt and transmission of any
information for the purpose of this Act or rules made there under by electronic means.
(7) Every amount of duty due from any person on any other account shall also be deposited on the
prescribed return in the bank branch designated and in the same manner as aforesaid.
(8) The Board may, by rules made under this Act, prescribe a composite return.";- Zero rate of duty and drawback of duty etc. (U/S 5)
(1) Without considering the provisions of section 3, the goods exported out of Pakistan or such
goods as may be, by a notification in the official Gazette, specified by the FG shall be charged
to duty at the rate of 0% and adjustment of duty in terms of section 6 shall be admissible on
such goods.
(2) The FBR may, by notification in the official Gazette, grant drawback of duty paid on any goods
used in the manufacture of any goods manufactured in and exported out of Pakistan, or
shipped as provisions or stores for consumption on board a ship or aircraft proceeding to a
destination outside Pakistan, at such rate or rates and subject to such conditions and limitations
as may be specified in the notification.
(3) The Board may, by notification in the official Gazette, prohibit the payment of drawback, refund
or adjustment of duty upon the exportation of goods or any specified goods or class of goods to
any specified foreign port or territory.- Adjustment of duties of excise (U/S 6)
(1) For the purpose of determining net liability of duty in respect of any goods, the duty already
paid on goods specified in the First Schedule and used directly as input goods for the
manufacture or production of such goods shall be deducted from the amount of duty calculated
on such goods.
(2) Adjustment of duty of excise as above shall be admissible only if a person registered under this
Act holds a valid proof to the effect that he has paid the price of goods purchased by him
including the amount of duty and received the price of goods sold by him including the amount
of duty through banking channels including online payment whether through credit card or
otherwise.
(2A) From the date to be notified by the Board, adjustment of duty of excise under sub-section (1)
shall be admissible only if the supplier of input goods and services has declared such supply in
his return and he has paid amount of tax due as indicated in his return.
The Board may, by a notification in the official Gazette, disallow or restrict whole or part of the
amount of or otherwise regulate the adjustment of duty in respect of any goods or class of
goods.
(2AB) Notwithstanding anything contained in this Act or the rules made there under, the Board may,
by notification in the official Gazette, may impose restrictions on wastage of material on which
input tax has been claimed in respect of the goods or class of goods.- Application of the provisions of the Sales Tax Act, 1990 (U/S 7)