Sales tax on import of fixed assets / acquisition of fixed assets from registered person (amount x

16%)

Acquisition of fixed assets from non-registered person Amount

xxxxx

-------

Purchses Raw material (used taxable and exempted supplies) (amount x 16%)

Input Tax Adjustment

GST on Electricity bill/ Sui Gas Bills / Telephone Bills (For Registered Manufacturer only) NTN is printed on

bill

GST on Electricity bill/ Sui Gas Bills / Telephone Bills consumed in residential colony (no input tax

adjusstment

Exempt Purchases (Exempt)

Imports / Imported Goods (Amount of Import + Custom Duty = Ans x 16%)

xxxxx

-------

-------

xxxxx

-------

xxxxx

xxxxx

xxxxx

xxxxx

Name of Taxpayer : ABC

National Tax Number:……….

For the Month of :………

Computation of Sales Tax Payable

CNIC No:

Purchases from registered person / wholesaler / retailer / Taxable purchases against tax invoices

(amount x 16 %)

Purchases from non-registered Person / wholesaler / Retailer / Taxable Purchases against commercial

invoices (no input tax adjustment)

Withholding Tax

Total Input Tax

xxxxx

Taxable sales at 20% discount (discount is not a normal practice) (given

Amount x 100/80 = Ans x 16%)xxxxx

Supplies to govt./ Charitable Hospital (consists of less than 50 bed) (Amount x 16%) xxxxx

Amount

xxxxxsales to registered Person/ Retailer/Wholesaler/ Distributor/ Personal or Private Use/ Employees

Consumer/sales under International tendor (Exclusive of Sales Tax)

sales to registered Person/ Non Registered Person/ Retailer/Wholesaler/ Distributor/ Personal or Private

Use/ Employees Consumer (Inclusive of Sales Tax) xxxxx

Less: Credit note issued for taxable supplies (amount x 16%) (xxxxx)

xxxxxTotal output Tax

Particulars

Output Tax

Free sample/ Donation/ exempt suplies/ supplies use business place duri factory visit/

Exempt-------

xxxxx

Add: Sales tax Debit xxxxx

Supplies to teaching hospital of statutory universities (consists less 200 beds) (amountx16%) xxxxx

Supplies to teaching hospital of statutory universities (consists 200 or more beds) Exempt -------

Supplies to private hospital (amount x 16%) xxxxx

Supplies for official use/ Export/ Zero Rated Supplies/ Slaes to company in export processing Zone/

Supplies to DTRE(duty and tax remission export)/ Sales of dairy products (amount x 0%)-------

Supplies to govt./ Charitable Hospital (consists of 50 or more bed) Exempt -------

Taxable sales at 20% discount (discount is a normal practice) (amount x 16%)

x Total Taxable Turnover

x Total Exempt Sales

x Total Zero Rated Sales

C5

C6

Total Turnover

x Total Taxable Turnover

x Total Exempt Sales

x Total Zero Rated Sales

Input tax on Fied Asset

Total Turnover

Input tax on Fied Asset

Total Turnover

Input tax on Fied Asset

C7

C8

C9

Total TurnOver

C1

C2

C3

C4Input tax on raw material

Total TurnOver

Total TurnOver

Total Input Tax

Input tax on raw material

Total TurnOver

Input tax on raw material

Total TurnOver

x Total Exempt Sales

Total TurnOver

Total Input Tax x Total Zero Rated Sales

Refund of input tax againt zero rated (C3 + C6 + C9)

Calculations:

Total Input Tax x Total Taxable Turnover

Less: Sales tax credit / carry forward of input tax from previous month (xxxx)

Add : Penalty and arrears payable xxxxx

xxxxx

xxxxx

Section 8B(1) will apply for registered manufacturers, means input tax restricted upto 90% of output tax

Less: Tax on fixed assets (C 7) (xxxx)

Sales Tax Liability Amount (Rs)

xxxxxOutput on total taxable turnover (Amount x 16%)

Less: Input tax againt such supplies (C1 + C4) (xxxx)

C7

C8

C9

Total Total Total Total

C 1

C2

C3

C4

C5

C6

Total taxable turnover

Total exempted sales

Total Zero Rated sales

add all taxable

add all exempted

add all zero

xxxxx

Apportionment of Input Tax Turnover Input TaxInput Tax (exempt +

taxable Supplies)

Input Tax on Fixed

Asset

Sales tax credit / carry forward of input tax from previous month

xxxxx

-------

xxxxx

-------

-------

xxxxx

-------

xxxxx

xxxxx

xxxxx

xxxxx

Name of Taxpayer : ABC

National Tax Number:……….

For the Month of :………

Computation of Sales Tax Payable

CNIC No:

xxxxx

xxxxx

xxxxx

Amount

xxxxx

xxxxx

(xxxxx)

xxxxx

-------

xxxxx

xxxxx

xxxxx

-------

xxxxx

-------

-------

Calculations:

(xxxx)

xxxxx

xxxxx

xxxxx

(xxxx)

Amount (Rs)

xxxxx

(xxxx)

C7

C8

C9

Total

xxxxx

Input Tax on Fixed

Asset