Tax Book 2023

Sales Tax Returns Chapter- 03

(c) detail of sales

(d) detail of purchases

Q.8 In case of no activity during the tax period, registered person shall_____.

(a) not file return

(b) file null return

(c) file nil business return

(d) file an application for deregistration

Q.9 In case of any change in the rate of tax during a tax period,____.

(a) changed rate shall be applicable on period before such change

(b) changed rate shall have no effect on period after such change

(c) one return before change and one return after change shall be filed

(d) None of above

Q.10 A person filing sales tax return shall deposit the amount of sales tax with __.

(a) Income tax department

(b) designated bank

(c) Central Registration Office

(d) Local Registration Office

Q.11 Every registered person is required to file the sales tax returns in ____on E-portal.

(a) triplicate

(b) duplicate

(c) singly

(d) none of the above

Q.12 The sales tax returns are to be filed in the designated branches of _____.

(a) State Bank of Pakistan

(b) National bank of Pakistan

(c) Silk bank

(d) None of above

Q.13 Every private company is also required to file ____ return in addition to monthly sales tax
returns.
(a) annual
(b) quarterly
(c) both ‘a’ or ‘b’
(d) All of the above

Q.14 The electronic filing of sales tax returns is required from __.

(a) companies

(b) AOPs

(c) individuals

(d) All of the above

Q.15 The Board has an authority to require ____ to furnish such summary or detail as may be notified
by it.