Tax Book 2023

Sales Tax Returns Chapter- 03

S.

No.

Category of

registered person

Due date

For payment For filing

(1) (2) (3) (4)

1. Electricity distribution
   companies

18 th of the month

following the tax

period in which the

bill or invoice has

been issued for the

supplies made during

the billing period

21 st day following the 18th day as

specified in column (3)

2. Independent Power
   Producers

22 nd day of the month

following the tax

period to which sales

tax invoice relates

25 th day following the 22nd day as

specified in column (3)

3. Gas transmission and
   distribution companies

15 th of the month

following the tax

period in which the

bill or invoice has

been issued for the

supplies made during

the billing period

18 th day following the 15th day as

specified in column (3)

4. Petroleum exploration and
   production companies

18 th of the month

following the tax

period in which

supplies were made

21 st day following the 18th day as

specified in column (3)

5. CNG dealers (on quarterly
   basis)

15 th day of the month

following the end of

quarter of the

financial year

18 th day following the 15th day as

specified in column (3)

6. Brick manufacturers
   (brick kilns paying tax
   under Tenth Schedule
   to the Act) (on
   quarterly basis)

15th day of the month

following the end of

quarter of the financial

year

18th day following the 15th day

as specified in column (3)

7. WAPDA Hydroelectric
   Power

18 th day of the month

following the tax period

to which sales tax invoice

relates

21 st day following the 1 8 th day as

specified in column (3)

7. Return [U/S 26 and Rule 13]:

7.1 Sales tax return:

 Every RP shall furnish a true, complete and correct return in the prescribed form to a

designated bank or any other office specified by the Board, indicating the purchases and the

supplies made during a tax period, the tax due and paid and such other information, as may be

prescribed:

 The Board may require any person or class of persons to submit return on quarterly basis,

annually basis in addition to monthly return;

 The return filed electronically on the web or any magnetic media or any other computer

readable media shall also be deemed to be a return, and the Board may 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.