S N A Registry. CNIC in case of Individual COY/AOP/IND Service Category Tax Office. Annex-A. Annex-B. Annex-C. Annex-C. Annex-D
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1 Government of Sindh Sindh Revenue Board on Services Return Section 0, Rule SST0 SSTN Name Tax Period (MMMYYYY) Normal/Amended Submission Date S N A Registry CNIC in case of Individual COY/AOP/IND Service Category Tax Office Principal Service Description Service Code Credits Debits 1 Domestic Purchases excluding fixed assets for Providing/Rendering of Service Imports excluding fixed assets (includes value addition tax on commercial imports) Capital / Fixed Assets (Domestic Purchases & Imports) () Noncreditable inputs (relating to exempt, nontaxed supplies/rendering of services and relting to services Provided in the other Jurisdiction and taxed there) Input Tax for the month Formula : [(1 + + ) ] Credit carried forward from previous tax period(s) (determined by the Department where applicable) withheld by the buyer as withholding agent Accumulated Credit Formula : ( + + ) Services provided/rendered Services Exported Output Tax for the month = () AnnexA AnnexB AnnexC AnnexC AnnexD 1 Input for the month (admissible under the Rules) Formula : [++ [admissible inputs of 1 & ]] (See Notes in AnnexA) 1 Available Balance (Cr or Dr) Formula : [ ( + 1)] 1 Do you want to Carry Forward the Inputs of Capital/Fixed Assets declared at Sr above Yes/No No No 1a withheld by the return filer as withholding agent AnnexA 1 Payable Formula : [if 1 > 0 then 1 + 1a otherwise 1a] 1 Refund Claim on Capital/ Fixed Assets Formula : [if 1 = "No" then "Minimum of Fixed Assets and Available Balance" otherwise zero] Payable/Refundable 1 Credit to be carried forward Formula : [if 1 < 0 and (1 + 1) < 0 then (1 + 1) otherwise zero] 1 EndofYear Refund Claim (as determined periodically) Formula : [if Tax Month = "JUN" and 1 > 0 then 1 otherwise zero] 1 Net Credit carried forward Formula : [if Tax Month = "JUN" then zero otherwise 1] 0 Fine/Penalty/Additional Tax/ Default Surcharge [a + b + c] 1 a) Additional Tax / Default Surcharge / Others (e.g Section 1, etc) Declaration b) Arrears c) Penalty/Fine Total amount to be paid Formula : (1 + 0) Tax paid on normal/previous return (applicable in case of amended return) Balance Tax Payable/ (Refundable) Formula : ( ) Select bank account for receipt of refund 001, SCBL, MAIN BRANCH, KARACHI I,, holder of CNIC No. In my capacity as authorized person do solemnly declare that to the best of my knowledge and belief the information given in this return is / are correct and complete in all respects in accordance with the provisions of applicable law. Date: Submitted electronically by using UserId, Password and PIN as electronic signature Headwise Payable Head of Account B0 on Services B0 Additional Tax/Surcharge/Others B0 Arrears B0 Penalty/Fine Total Amount Payable Amount Paid Amounts CPR No. Total Amount Paid (in figures) Amount Total Amount Paid (in words):
2 DOMESTIC PURCHASE INVOICES AnnexA SNTN xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMMYYYY Particulars of Supplier District of Document Purchase of Purchases ST Withheld Sr. NTN CNIC Name Supplier Typ* Number Date HS Code* Type Rate Excluding Involved as WH Agent 1 Goods 1.0%,000 1, Total (Net after incorporating the Debit / Credit Notes and reducing the purchases made from unregistered persons, if any),000 1,00 0 Type Taxable ST Withheld,000 1,00 0 Gross Total,000 1,00 0 Typ => Type of Document PI = Purchase Invoice, CN = Credit Note, DN= Debit Note Note : 1) All Purchases shall be recorded by providing either CNIC or NTN Attach Scanned Evidences in PDF ) Credit of Inputs will only be allowed where purchases are made from Regsitered Person ) Withheld is also made part of this annexure, therefore Regsitered Persons are not required to file ST Withholding Statement seperately ) If an invoice contains items peratining to multiple rates or multiple types/hscodes, then multiple rows with same Invoice Type, No. & Date should be written by the taxpayer in this Annexure by providing Sale ) If an invoice conatins items pertaining to Goods and Services both, then two separate rows should be used giving details seperately where possible as explained in () above otherwise if mixture of Goods and Services can not be determined then use the Type as Mixed. ) Rate wise is computed automatically by the System, therefore it is not required to be entered by the taxpayer ) Input Tax claimed on goods (including capital goods) used,consumed or utilized for providing services if exceeds 0% of output tax, the RP should attach scanned copies of evidences. Exempt Zero Rate Fixed Assets
3 DETAILS OF IMPORTS AnnexB SNTN xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMMYYYY Particulars of GD Imports (Found in Customs Data) Sr. Collectorate GD Type GD Number GD Date Type Rate of Imports Stage 1 Fixed Assets Exempt,000 1, Total able Paid at Import Addition Tax on Commercial Imports FED Paid at,000 1,00 00 Type Taxable (NonCommercial Excluding Fixed Assets) Fixed Assets Commercial Exempt Gross Total Note 1) is automatically computed by the system, therefore the taxpayer is not required to prepare it able at Addition Tax FED Paid at,000 1,00 00,000 1,00 00
4 DOMESTIC SALES INVOICES (DSI) AnnexC SNTN xxxxxxxxx Name of Taxpayer xxxxxxxxxxx Tax Period MMMYYYY Sr. Extra Tax (under Particulars of Buyer Document/ Invoice of Sales Chapter XIII of Sales ST Withheld Buyer Type Sale Type Tax Special NTN CNIC Name District of Excluding Involved at Source Typ Number Date HSCode Rate Procedures Rules, Buyer 00 of FBR) 1 Intermediary Services 0,000 1, Total (Net after incorportaing the Credit/Debit Notes, if any),000 1, Buyer Type. : End Consumer, Intermediary (intermediary is the registered buyer who may take input credit) Type Extra Tax ST Withheld. Document Type : SI=Sale Invoice, DN = Debit Note, CN = Credit Note Goods Sold to End Consumers. HSCode : Digits HSCode as per Pakistan Customs' Tariff Goods Sold to Intermediary. Sale Type : Goods or Services Services Provided to End Consumers Services Provided to Intermediary,000 1,00 00 Gross Total,000 1,00 00 Typ => Type of Document SI = Sales Invoice, CN = Credit Note, DN= Debit Note Note : 1) All Sales shall be recorded by providing any one of the CNIC or NTN of the buyer irrespective of whether sold to a registered person or unregistered person However, where invoices are issued to an unregistered endconsumers, all the invoices may be grouped by Sale Type and Tax Rate and declared in one line with NTN as 1 ) If an invoice contains items peratining to multiple rates or multiple types/hscodes; then multiple rows with same Invoice Type, No. & Date should be written by the taxpayer in this Annexure by providing Sale Type, Rate,, and Tax Withheld seperately ) If an invoice conatins items pertaining to Goods and Services both, then two separate rows should be used for giving the details seperately ) Rate wise is computed automatically by the System, therefore it is not required to be entered by the Registered Person
5 EXPORTS DETAILS AnnexD SNTN XXXXXXXX Name of Taxpayer XXXXXXXXXXXX Tax Period MMMYYYY Sr Particulrs of GD EXPORT (Machine Number) Collectorate GD Type GD Number GD Date Total of Exports in Pak Rupees of Goods/Service Actually Shipped of Short Shipment of Goods/Services Admissible for Refund MATE Receipt No., where applicable MATE Receipt Date
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