FBR instructions for filling of Sales Tax & Federal Excise Return

Federal Board of Revenue has issued instructions for filing of Sales Tax & Federal Excise Return. Board has directed manufacturers, importers and exporters to write down CNIC/NTN on the invoices issued to unregistered buyers. This direction is effective from 01.09.2011. This restriction is however not applicable on restaurants, bakers and sweet shops on their retail sales. Board has further instructed persons providing services of telecommunication, advertising, construction etc. in province of Sindh as well as in other provinces or capital territory to provide province wise breakup of invoices and computerized PSID will automatically bifurcate account head wise payment of sales tax on services of Sindh and others.