ISLAMABAD, Aug 22: The Federal Board of Revenue (FBR) has amended rules of e-filing of sales tax returns and issued new format of payment challans for sales tax and federal excise duty.

Three different sales tax notifications were issued here by amending the previous notifications to facilitate the taxpayers, who are facing hardship in the wake of filing of sales tax returns electronically.

The Sales Tax Rules 2006 were amended through SRO840 of 2008 to provide that where an e-intermediary, filing return on behalf of his clients, has retained a printed copy of the return electronically transmitted by him duly signed by the representative of the registered person, he shall be deemed to have transmitted the return in good faith and the provisions relating to fiscal and other liability of e-intermediary under sub-section (5) of section 52A of the Sales Tax Act, 1990, shall not be applicable.

The rules were also amended regarding tax not to be refunded, invoices and returns, option to pay sales tax on ad valorem basis and treatment for composite units.

Through another notification SRO862 of 2008, the sales tax special procedure rules, 2007 were amended to facilitate the retailers.

These special procedures were amended to remove references to income tax in the Chapter relating to retailers. These references were redundant as income tax rates had already been omitted through budgetary measures.

Under the amendment, the commercial importers shall not be entitled to refund of sales tax paid at import stage in case of excess of input tax over output tax. New amounts of sales tax were mentioned on invoices issued by registered persons in steel sector. The new amounts are based on rate of 16 per cent whereas old rates were based on 15 per cent.

The steel sector units have also given option to operate in VAT mode and prescribe conditions for the same.

Through another notification SRO863 of 2008, the government prescribed monthly submission of production data by manufacturers by 25th of the following month, in respect of 42 items.

These items are sugar, tea blended, cigarettes, aerated waters, paper, board, chemicals, caustic soda, toilet soap, flakes and detergent, industrial gases, paints and varnishes, LPG, natural gas, cement, ceramic tiles, refrigerators, air-conditioners, deep-freezers, TV sets, washing machines, cable and wire, trucks, buses, jeeps, motor cars, LCVs/LTVs, motorcycles, tractors, ice-cream, biscuits, fruits/vegetables, syrups/squashes, mineral water, soda ash, tyre and tubes, motor spirit, high speed diesel oil, diesel oil, furnace oil, lubricating oil and G.I pipes.