Filing of special, final returns under Sales Tax Act

Filing of special, final returns under Sales Tax Act

Sections 27, 28 and 29 ofSales Tax Act, 1990 has explained special returns and final returns.

The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.

Following is the text of sections 27, 28 and 29 of the Sales Tax Act, 1990:

27. Special Returns.– In addition to the return specified under section 26 –

(a) a person registered under this Act shall furnish special return within such date and in such form indicating information such as quantity manufactured or produced, purchases made, goods supplied or payment of arrears made, etc, for such period as the Board may, by a notification in official gazette, specify; and

(b) the commissioner may require any person whether, registered or not, to furnish a return (whether on his own behalf or as an agent or trustee) in a prescribed form and such person shall furnish the return not later than the date specified in this regard.

28. Final Return.– If a person applies for de-registration in terms of section 21, he shall before such de-registration, furnish a final return to the commissioner in the specified form in such manner and at such time as directed by the commissioner.

29. Return deemed to have been made.– A return purporting to be made on behalf of a person by his duly appointed representative shall, for all purposes, be deemed to have been made by such person or under his authority unless proved to the contrary.