In this regard, the FBR has issued an SRO 179 (I)/2013 here on Thursday. The FBR has also decided to prescribe a special sales tax return for the textile sector for claiming benefits of the amnesty granted under SRO 179(I)/2013. The supplies made during the period from April 1, 2011 to February 28, 2013 would be covered under amnesty scheme for payment of past sales tax liabilities. The last date for availing the amnesty scheme is before March 31, 2013.
According to the notification, all registered persons, who claimed zero-rating on supplies made by them in terms of SRO.283(1)/2011, dated April 1, 2011, S R O 1058(1)/2011, dated November 23, 2011 and SRO.1125(1)/2011, dated December 31, 2011, during the period from April 1, 2011 to February 28, 2013 may, with respect to all or part of such supplies on which due tax has not been paid and irrespective of the past or present registration status of the buyers, pay sales tax at the rate of 2 percent of the value of such supplies through a special sales tax return to be prescribed by the Board, along with details of all sales tax invoices against which such payment is being made, without any default surcharge or penalty, provided that such payment is made on or before March 31, 2013. The notification shall not entitle any person to claim refund or adjustment against any sales tax paid on such supplies at a higher rate, SRO 179 (I)/2013 added.