DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.
| Sections | Description |
|---|---|
| Section 1 | Short title, extent and commencement |
| Section 2 | Definitions |
| Section 3 | Scope of tax |
| Section 3A | (Omitted) |
| Section 3AA | (Omitted) |
| Section 3AAA | (Omitted) |
| Section 3B | Collection of excess sales tax, etc |
| Section 4 | Zero rating |
| Section 5 | Change in the rate of tax |
| Section 6 | Time and manner of payment |
| Section 7 | Determination of tax liability |
| Section 7A | Levy and collection of tax on specified goods on value addition |
| Section 8 | Tax credit not allowed |
| Section 8A | Joint and several liability of registered persons in supply chain where tax unpaid |
| Section 8B | Adjustable Input Tax |
| Section 9 | Debit and credit note |
| Section 10 | Refund of input Tax |
| Section 11 | Assessment of Tax and Recovery of tax not levied or short-levied or erroneously refunded |
| Section 11A | Short paid amounts recoverable without notice |
| Section 12 | (Omitted) |
| Section 13 | Exemption |
| Section 14 | Registration |
| Section 15 | (Omitted) |
| Section 16 | (Omitted) |
| Section 17 | (Omitted) |
| Section 18 | (Omitted) |
| Section 19 | (Omitted) |
| Section 20 | (Omitted) |
| Section 21 | De-registration, blacklisting and suspension of registration |
| Section 21A | Active taxpayers List |
| Section 22 | Records |
| Section 23 | Tax Invoices |
| Section 24 | Retention of record and documents for six years |
| Section 25 | Access to record, documents, etc |
| Section 25A | Drawing of samples |
| Section 25AA | Transactions between associates |
| Section 26 | Return |
| Section 26A | (Omitted) |
| Section 26AA | (Omitted) |
| Section 27 | Special Returns |
| Section 28 | Final Return |
| Section 29 | Return deemed to have been made |
| Section 30 | Appointment of Authorities |
| Section 30A | Directorate General, (Intelligence and Investigation) Inland Revenue |
| Section 30B | Directorate General of Internal Audit |
| Section 30C | Directorate General of Training and Research |
| Section 30D | Directorate General of Valuation |
| Section 30DD | Directorate of Post Clearance Audit |
| Section 30DDD | Directorate General of Input Output Co-efficient Organization |
| Section 30E | Powers and Functions of Directorate, etc. |
| Section 31 | Powers |
| Section 32 | Delegation of powers |
| Section 32A | Special Audit by Chartered Accountants or Cost Accountants |
| Section 32AA | (Omitted) |
| Section 33 | Offences and penalties |
| Section 34 | Default surcharge |
| Section 34A | Exemption from penalty and default surcharge |
| Section 35 | (Omitted) |
| Section 35A | (Omitted) |
| Section 36 | Recovery of tax not levied or short-levied or erroneously refunded. (Omitted) |
| Section 37 | Power to summon persons to give evidence and produce documents in inquiries under the Act |
| Section 37A | Power to arrest and prosecute |
| Section 37B | Procedure to be followed on arrest of a person |
| Section 37C | Special Judge |
| Section 37D | Cognizance of offences by Special Judge |
| Section 37E | Special Judge, etc. to have exclusive jurisdiction |
| Section 37F | Provisions of Code of Criminal Procedure 1898, to apply |
| Section 37G | Transfer of Cases |
| Section 37H | Place of sittings |
| Section 37I | Appeal to High Court |
| Section 38 | Authorised officers to have access to premises, stocks, accounts and records |
| Section 38A | Power to call for information |
| Section 38B | Obligation to produce documents and provide information |
| Section 39 | (Omitted) |
| Section 40 | Searches under warrant |
| Section 40A | (Omitted) |
| Section 40B | Posting of Inland Revenue Officer |
| Section 40C | Monitoring or tracking by electronic or other means |
| Section 41 | (Omitted) |
| Section 42 | (Omitted) |
| Section 43 | (Omitted) |
| Section 44 | (Omitted) |
| Section 45 | (Omitted) |
| Section 45A | Powers of the Board and Commissioner to call for records |
| Section 45B | Appeals |
| Section 46 | Appeals to Appellate Tribunal |
| Section 47 | Reference to High Court |
| Section 47A | Alternative dispute resolution |
| Section 48 | Recovery of arrears of tax |
| Section 49 | Sale of taxable activity or transfer of ownership |
| Section 49A | Liquidators |
| Section 50 | Power to make rules |
| Section 50A | Computerized System |
| Section 50B | Electronic scrutiny and intimation |
| Section 51 | Bar of suits, prosecution and other legal proceedings |
| Section 52 | Appearance by authorized representative |
| Section 52A | E-intermediaries to be appointed |
| Section 53 | Estate of deceased person |
| Section 54 | Estate in bankruptcy |
| Section 55 | Removal of difficulties |
| Section 56 | Service of orders, decisions, etc |
| Section 56A | Agreement for the exchange of information |
| Section 56B | Disclosure of information by a public servant |
| Section 56C | Prize schemes to promote tax culture |
| Section 57 | Rectification of mistake |
| Section 58 | Liability for payment of tax in the case of private companies or business enterprises |
| Section 58A | Representatives |
| Section 58B | Liability and obligations of representatives |
| Section 59 | Tax paid on stocks acquired before registration |
| Section 60 | Powers to deliver certain goods without payment of tax |
| Section 61 | Repayment of tax in certain cases |
| Section 61A | Repayment of tax to persons registered in Azad Jammu & Kashmir |
| Section 62 | Drawback allowable on re-export |
| Section 63 | Drawback on goods taken into use between importation and re-exportation |
| Section 64 | Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory |
| Section 65 | Exemption of tax not levied or short levied as a result of general practice |
| Section 66 | Refund to be claimed within one year |
| Section 67 | Delayed refund |
| Section 68 | Liability of the registered person for the acts of his agent |
| Section 69 | Issuance of duplicate of sales tax documents |
| Section 70 | Computation of limitation period |
| Section 71 | Special procedure |
| Section 72 | Officers of Inland Revenue to follow Board\'s orders, etc |
| Section 72A | Reference to authorities |
| Section 72B | Selection for audit by the Board |
| Section 72C | Reward to Inland Revenue officers and officials |
| Section 72D | Reward to whistleblowers |
| Section 73 | Certain transactions not admissible |
| Section 74 | Condonation of time limit |
| Section 75 | Application of the provision of Act IV of 1969 to Sales Tax |
| Shedule | Sales Tax Act, 1990 |
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DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.
