Source: https://qanoondigest.com/changes/sales-tax-rules-2006/2020-12-31

> This is not legal or tax advice. Qanoon Digest is an independent publication and is not affiliated with, endorsed by, or connected to the Federal Board of Revenue or the Government of Pakistan. Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete. Always verify against the official document before acting, and consult a qualified professional for your situation.

# What changed in the Sales Tax Rules, 2006 between the 2020-06-30 and 2020-12-31 versions

Between the version published 2020-06-30 and the one published 2020-12-31, 33 sections appeared for the first time.

> Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

## New in this version

- [**section 25A**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25a-application)
- [**section 25B**: Definitions](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25b-definitions)
- [**section 25C**: Determination of wastages](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25c-determination-of-wastages)
- [**section 25D**: Action for determination of wastages](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25d-action-for-determination-of-wastages)
- [**section 25E**: Process for determination of wastages](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25e-process-for-determination-of-wastages)
- [**section 25F**: Actions in the IOCO](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25f-actions-in-the-ioco)
- [**section 25G**: Restriction on extent of wastages and resultant input tax adjustment](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25g-restriction-on-extent-of-wastages-and-resultant-input-tax-adjustment)
- [**section 25H**: External expert opinion](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25h-external-expert-opinion)
- [**section 25I**: Non-relevance of the status of supplies](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25i-non-relevance-of-the-status-of-supplies)
- [**section 25J**: Fixation to be construed as restriction](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25j-fixation-to-be-construed-as-restriction)
- [**section 25K**: Review and revision of fixed wastages](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#25k-review-and-revision-of-fixed-wastages)
- [**section 44AA**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44aa-application)
- [**section 44AB**: Definitions](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44ab-definitions)
- [**section 44AC**: Procedure for e-audit](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44ac-procedure-for-e-audit)
- [**section 44B**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44b-application)
- [**section 44C**: Definitions](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44c-definitions)
- [**section 44D**: Real-time electronic access to stocks, accounts and record](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44d-real-time-electronic-access-to-stocks-accounts-and-record)
- [**section 44E**: Standard Audit File for Tax (SAF-T)](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44e-standard-audit-file-for-tax-saf-t)
- [**section 44F**: Access through video link](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44f-access-through-video-link)
- [**section 44G**: Responsibility of the registered person](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44g-responsibility-of-the-registered-person)
- [**section 44H**: Failure to provide real-time electronic access](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#44h-failure-to-provide-real-time-electronic-access)
- [**section 150ZEH**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#150zeh-application)
- [**section 150ZEI**: Definitions](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#150zei-definitions)
- [**section 150ZEJ**: Procedure for claim of cash back by the customers](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#150zej-procedure-for-claim-of-cash-back-by-the-customers)
- [**section 158A**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158a-application)
- [**section 158B**: Filing of application for approval of Greenfield Industry](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158b-filing-of-application-for-approval-of-greenfield-industry)
- [**section 158C**: Processing of applications by the Commissioner](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158c-processing-of-applications-by-the-commissioner)
- [**section 158G**: Procedure for generation and transmission of exemption certificate in the WeBOC](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158g-procedure-for-generation-and-transmission-of-exemption-certificate-in-the-weboc)
- [**section 158H**: Procedure for availing sales tax exemption on import of plant and machinery](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158h-procedure-for-availing-sales-tax-exemption-on-import-of-plant-and-machinery)
- [**section 158I**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31#158i-application)
- and 3 more

## How to check this yourself

Open [the 2020-12-31 version in full](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2020-12-31) and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

**This is information, not legal or tax advice.**