2025-01-01+5 added-19 removed

What changed in the Sales Tax Rules, 2006 on 2025-01-01

Between the version published 2023-10-31 and the one published 2025-01-01, 5 sections appeared for the first time and 19 no longer appear.

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

No longer present

These were in the previous version and are not in this one.

section 6: Compulsory registration
section 12B: Restoration as an active taxpayer
section 27: Establishment of CSTRO, Refund Division and posting of officers
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 150Q: Application
section 150U: Use of formats and controls over transmission of electronic invoices
section 150W: Audit
section 150ZQZI: Functions of the licensing committee

How to check this yourself

Open the 2025-01-01 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.

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Other changes to the Sales Tax Rules, 2006