Source: https://qanoondigest.com/changes/sales-tax-rules-2006/2023-10-31

> 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 Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete.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 2021-08-31 and 2023-10-31 versions

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 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 39H**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39h-application)
- [**section 39I**: Extent of payment of refund claim](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39i-extent-of-payment-of-refund-claim)
- [**section 39J**: Filing and Processing of refund claims](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39j-filing-and-processing-of-refund-claims)
- [**section 39K**: Risk management in refund processing](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39k-risk-management-in-refund-processing)
- [**section 39L**: Processing in FASTER PHARMA module](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39l-processing-in-faster-pharma-module)
- [**section 39M**: Processing in STARR module](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39m-processing-in-starr-module)
- [**section 39N**: Miscellaneous](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39n-miscellaneous)
- [**section 39O**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39o-application)
- [**section 39P**: Definition](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39p-definition)
- [**section 39Q**: Condition on supplies of agricultural tractors](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39q-condition-on-supplies-of-agricultural-tractors)
- [**section 39R**: Filing of refund application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39r-filing-of-refund-application)
- [**section 39S**: Pre-refund audit](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39s-pre-refund-audit)
- [**section 39T**: Refund of input tax](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39t-refund-of-input-tax)
- [**section 39U**: Filing of complete refund claim](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39u-filing-of-complete-refund-claim)
- [**section 39V**: Post Refund Audit](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39v-post-refund-audit)
- [**section 39W**: Cost Audit](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39w-cost-audit)
- [**section 39X**: Amount if found inadmissible](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39x-amount-if-found-inadmissible)
- [**section 39Y**: Section 8B not applicable](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39y-section-8b-not-applicable)
- [**section 39Z**: Repeal](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#39z-repeal)
- [**section 150ZEN**: Application](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#150zen-application)
- [**section 150ZEO**: Procedure for sealing of business premises of integrated tier-1 retailers](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#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](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31#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](https://qanoondigest.com/rules/sales-tax-rules-2006/sales-tax-rules-2006-2023-10-31) 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.**