2025-06-30+31 added-39 removed
What changed in the Sales Tax Rules, 2006 on 2025-06-30
Between the version published 2025-01-01 and the one published 2025-06-30, 31 sections appeared for the first time and 39 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
- section 6: 62Compulsory registration
- section 27: 150Establishment of CSTRO, Refund Division and posting of officers
- section 150U: Audit
- section 150W: Provisions of Electronic Transactions Ordinance, 2002
- section 150XA: Responsibilities of the Integrated Persons
- section 150XB: Provision of verification facility by the Board
- section 150XD: Functions of the Officer of Inland Revenue
- section 150XE: Licensing
- section 150XG: Functions of the licensing committee
- section 150XI: Procedure for grant of licence
- section 150XK: Renewal of licence
- section 150XL: Technical support
- section 150XM: Supervision of the System
- section 150XN: Procedure for cancellation or termination of licence
- section 150XO: Fee and charges
- section 150XP: Establishment of Inland Revenue enforcement network
- section 150XQ: Functioning of Inland Revenue enforcement network
- section 150ZEP: Procedure for sealing of business premises of non-integrated tier-1 retailers
- section 150ZQK: Functions of the Commissioner Inland Revenue
- section 150ZQS: Definitions
- section 150ZQU: Approved vendors
- section 150ZQV: Functioning of approval committee
- section 150ZQW: Application for approval
- section 150ZQX: Criteria for grant of an authorization
- section 150ZQY: Functions and responsibilities of IT team of Board
- section 150ZQZA: RESPONSIBILITIES OF THE VENDOR
- section 150ZQZD: Fee and charges
- section 150ZQZE: Functions and responsibilities of the manufacturer of specified goods
- section 150ZQZF: Liabilities of the vendor
- section 150ZQZG: Audit
- and 1 more
No longer present
These were in the previous version and are not in this one.
- section 28: Filing and processing of refund claims
- section 50W: Audit
- section 71: Initiation of recovery action
- section 92: Search how to be made
- section 112: Attachment of immovable property
- section 136: Withdrawal of management
- section 149: Execution of documents and endorsement of negotiable instruments
- section 150J: Appointment of e-intermediary
- section 150P: Scrutiny of records
- section 150Y: Failure to meet the conditions for electronic invoicing system
- section 150Z: Provisions of Electronic Transactions Ordinance, 2002, to apply
- section 150ZEA: Application
- section 150ZEB: Obligations and requirements
- section 150ZEC: Accreditation of Points of Sales (POS) Systems
- section 150ZED: Records, access and audit
- section 150ZEE: Online integration during intervening period
- section 150ZEF: Consequences of non-compliance or contravention
- section 150ZEG: Reporting of failure to transfer sale data to the Board
- section 150ZP: Renewal of the licence
- section 150ZQC: Requirements to be met at the factory premises and at imports
- section 150ZQO: Functioning of IR enforcement network
- section 150ZQZH: Licensing
- section 150ZQZJ: Application for grant of licence
- section 150ZQZK: Procedure for grant of licence
- section 150ZQZL: Right granted to the licensee
- section 150ZQZM: Renewal of licence
- section 150ZQZN: Technical support
- section 150ZQZO: Responsibilities of the Member Digital Initiatives
- section 150ZQZP: Procedure for cancellation or termination of licence
- section 150ZQZQ: Fee and Charges
- and 9 more
How to check this yourself
Open the 2025-06-30 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.