12-23-2010, 11:17 PM
Before Amendment
58C. Value Addition Tax not to be refunded.-- (1) In no case, the refund of excess input tax over output tax, which is attributable to value addition tax, shall be refunded to a registered person.
(2) The registered person shall be entitled to file refund claim of excess carried forward input tax for a period as provided in section 10 or in a notification issued by the Board after deducting the amount attributable to value addition tax (i.e. sum of amounts paid during the claim period and brought forward to claim period). Such deducted amount shall be carried forward to subsequent tax period.
After Amendment
58C. Tax not to be refunded.-- (1) In no case, the refund of excess input tax over output tax, which is attributable to tax paid at import stage, shall be refunded to a registered person.
(2) The registered person, if also dealing in goods other than imported goods, shall be entitled to file refund claim of excess carried forward input tax for a period as provided in section 10 or in a notification issued thereunder by the Board after deducting the amount attributable to the tax paid at import stage i.e. sum of amounts paid during the claim period and brought forward to claim period. Such deducted amount may be carried forward to subsequent tax period.
Mery hisab say amendment k bad section 58C ki asal roh may koi farak nahi aaya bas kuch alfaz ka radobadal hay section ki asal roh barkarar hay.
Section 58C may registered person say murad importer hay,
Jabky General Order may jo para diya gya hay us may registered buyer k hawaly say calculation di gai hay.
â(v) Under rule 58C of the Sales Tax Special Procedures Rules, 2007, the registered buyers of goods from the commercial importers shall not be entitled to adjust sales tax in excess of the amount shown on such invoicesâ
Mera kahna ye hay k kisi bhi SRO ya General Order ko isi tarhan nahi chor diya jata k us ka 1 para valid ho or dosra na ho, ya to wo pora SRO supersede ho ga ya rescind ya phir amendment aaye gi us may.
Jis tarhan SALES TAX GENERAL ORDER NO. 03/2007 may say 1 line omit karny k liye SALES TAX GENERAL ORDER NO 17/2009 aya usi tarhan clause (v) ko bhi omit karny k liye General order ka aan zarori hay nahi to wo valid hi rahay gi kanon ki nazar may.
58C. Value Addition Tax not to be refunded.-- (1) In no case, the refund of excess input tax over output tax, which is attributable to value addition tax, shall be refunded to a registered person.
(2) The registered person shall be entitled to file refund claim of excess carried forward input tax for a period as provided in section 10 or in a notification issued by the Board after deducting the amount attributable to value addition tax (i.e. sum of amounts paid during the claim period and brought forward to claim period). Such deducted amount shall be carried forward to subsequent tax period.
After Amendment
58C. Tax not to be refunded.-- (1) In no case, the refund of excess input tax over output tax, which is attributable to tax paid at import stage, shall be refunded to a registered person.
(2) The registered person, if also dealing in goods other than imported goods, shall be entitled to file refund claim of excess carried forward input tax for a period as provided in section 10 or in a notification issued thereunder by the Board after deducting the amount attributable to the tax paid at import stage i.e. sum of amounts paid during the claim period and brought forward to claim period. Such deducted amount may be carried forward to subsequent tax period.
Mery hisab say amendment k bad section 58C ki asal roh may koi farak nahi aaya bas kuch alfaz ka radobadal hay section ki asal roh barkarar hay.
Section 58C may registered person say murad importer hay,
Jabky General Order may jo para diya gya hay us may registered buyer k hawaly say calculation di gai hay.
â(v) Under rule 58C of the Sales Tax Special Procedures Rules, 2007, the registered buyers of goods from the commercial importers shall not be entitled to adjust sales tax in excess of the amount shown on such invoicesâ
Mera kahna ye hay k kisi bhi SRO ya General Order ko isi tarhan nahi chor diya jata k us ka 1 para valid ho or dosra na ho, ya to wo pora SRO supersede ho ga ya rescind ya phir amendment aaye gi us may.
Jis tarhan SALES TAX GENERAL ORDER NO. 03/2007 may say 1 line omit karny k liye SALES TAX GENERAL ORDER NO 17/2009 aya usi tarhan clause (v) ko bhi omit karny k liye General order ka aan zarori hay nahi to wo valid hi rahay gi kanon ki nazar may.
