2021-08-31+53 added-1 removed
What changed in the Sales Tax Rules, 2006 on 2021-08-31
Between the version published 2020-06-30 and the one published 2021-08-31, 53 sections appeared for the first time and 1 no longer appears.
Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.
New in this version
- section 25A: Application
- section 25B: Definitions
- section 25C: Determination of wastages
- section 25D: Action for determination of wastages
- section 25E: Process for determination of wastages
- section 25F: Actions in the IOCO
- section 25G: Restriction on extent of wastages and resultant input tax adjustment
- section 25H: External expert opinion
- section 25I: Non-relevance of the status of supplies
- section 25J: Fixation to be construed as restriction
- section 25K: Review and revision of fixed wastages
- section 44AB: Definitions
- section 44AC: Procedure for e-audit
- section 44B: Application
- section 44C: Definitions
- section 44D: Real-time electronic access to stocks, accounts and record
- section 44E: Standard Audit File for Tax (SAF-T)
- section 44F: Access through video link
- section 44G: Responsibility of the registered person
- section 44H: Failure to provide real-time electronic access
- section 69A: Application
- section 69B: Definitions
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 69D: E-transport advice
- section 69E: Prescribed documents
- section 69F: Check-posts
- section 69G: Powers of the authorized officer
- section 69H: Confiscation
- section 150ZEK: Application
- section 150ZEM: Procedure for mystery shopping
- and 23 more
No longer present
These were in the previous version and are not in this one.
- section 165: Repeal
How to check this yourself
Open the 2021-08-31 version in full 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.