What changed in the Sales Tax Rules, 2006 on 2023-10-31

Between the version published 2021-08-31 and the one published 2023-10-31, 22 sections appeared for the first time.

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 39H: Application
• section 39I: Extent of payment of refund claim
• section 39J: Filing and Processing of refund claims
• section 39K: Risk management in refund processing
• section 39L: Processing in FASTER PHARMA module
• section 39M: Processing in STARR module
• section 39N: Miscellaneous
• section 39O: Application
• section 39P: Definition
• section 39Q: Condition on supplies of agricultural tractors
• section 39R: Filing of refund application
• section 39S: Pre-refund audit
• section 39T: Refund of input tax
• section 39U: Filing of complete refund claim
• section 39V: Post Refund Audit
• section 39W: Cost Audit
• section 39X: Amount if found inadmissible
• section 39Y: Section 8B not applicable
• section 39Z: Repeal
• section 150ZEN: Application
• section 150ZEO: Procedure for sealing of business premises of integrated tier-1 retailers
• section 150ZER: Procedure for de-sealing of business premises of non-integrated tier-1 retailers

How to check this yourself

Open the 2023-10-31 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.