Registration Chapter- 02
CA CAF- 6 PAST PAPERS THEORETICAL QUESTIONS
Q. NO. 6 (b) Spring 2019
Under the provisions of Sales Tax Act, 1990 and Rules made there under, identify the circumstances in
which a registered person may be liable for deregistration.
Q. NO. 6 (b) AUTUMN 2018
Where a Commissioner of Inland Revenue, having jurisdiction, is satisfied that a registered
person has issued fake invoices, evaded tax or committed tax fraud, he may suspend the
registration of such person without prior notice, pending further inquiry.
Under the Sales Tax Act, 1990 and Rules made there under, state any four basis of such
satisfaction which allow the Commissioner to suspend the registration as described above.Q. NO. 8(a) Spring 2017
Under the provisions of Sales Tax Act, 1990 and Rules made thereunder, identify the circumstances in
which:
(i) a registered person is not allowed to reclaim or deduct input tax paid.
(ii) a registered person may be liable for deregistration.
Q. NO. 6 Spring 2016 Under the provisions of the Sales Tax Act, 1990 and Rules made thereunder, briefly
describe the following:
(b) Rule relating to change in the particulars of registration other than the change of business
category.
(c) What evidence(s) a person may be required to submit if he is applying for registration as a
manufacturer on shared premises.
Q.NO.5 (a) Autumn 20 14 Under the Sales Tax Act, 1990 and Rules made thereunder:
List the persons who are required to be registered.
Q.8 Spring 2013 Under the Sales Tax Rules, 2006
(a) Identify the situations in which a registered person is liable to be deregistered.
(b) State the steps involved in case of de-registration of a person on his own initiative.
Q.7 (a) Autumn 2011 Under what circumstances, a registered person becomes liable to be de-registered
under Sales Tax Act, 1990. Also state the procedures for deregistration as enumerated in the Sales Tax
Rules, 2006.
Q. NO. 7(a) Autumn 2009 Identify the situations under which a person registered under the Sales Tax Act,
1990 is liable to be de-registered.
Q. NO. 7(b) Autumn 2009 Briefly explain procedure for de-registration as specified by the Sales Tax Rules,
2006.
Q. NO. 7(c) Autumn 2009 Comment whether the following persons are required to be registered under the
Sales Tax Act, 1990.
(i) Mr. Yahya is a wholesaler and his annual business turnover is Rs. 4.9 million.
(ii) Mr. Fazal is operating a general store and his monthly average turnover is Rs. 0.4 million.