فہرست عنوانات
- Sales Tax Refund
- Persons that can claim Refund
- Filing of Refund claim
- Sales Tax Refund processing through the FASTER System
- Centralized System of online payment of Sales Tax/FED refunds
- Refund of amount overpaid
Sales Tax Refund
If the input tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than forty five days of filing of refund claim in such manner and subject to such conditions as the board may, by a notification in the official Gazette specify.