According to the revised rules, online sales made through websites hosted with a registered domain name shall also be treated as sales made through point of sales on a notified outlet and accordingly covered under the purview of this rule, provided the sale data is transmitted to the Board''s computerized system through a prescribed integration software with the same particulars as stipulated and invoice is provided to the customer with particulars. Such website or websites shall be registered with the computerised system with following details including domain name; domain name provider; name of service provider managing the website; and addresses of supply centres and warehouses.
Sales made through social media portals shall also be treated as covered under this sub-rule if the same are recorded through point of sale and relevant provisions are complied with, the FBR added.
The FBR had allowed textile and leather sectors to integrate with the FBR''s online system to avail the benefit of reduced rate of sales tax under the SRO 1125(1)/2011. The facility is available to supplies of finished fabric and locally manufactured finished articles of textile and textile made-ups and leather and artificial leather which are integrated with Board''s online system for the purpose of availing lower rate of sales tax on supplies, the FBR said. The FBR will charge 9 percent sales tax (instead of 6 percent) on supplies of textile units, which will refuse to integrate with the FBR''s online system.
According to the revised rules, the lower rate, as referred to, shall not apply to the sales as are not recorded by a point of sale and communicated to the Board''s computerised system in the manner as stipulated in rule 150ZEB or to the sales not covered under rule 150ZEE.