Sales Tax Return
As per Pakistan -
According to section 2(29), return means any return required to be furnished under Chapter-V of the Sales Tax Act, 1990. Under Chapter-V, there are following types of returns:
(i) Monthly return u/s 26
(ii) Annual return rule 17
(iii) Special return u/s 27
(iv) Final return u/s 28
Normal Return 
1) What is meant by normal return?
A return, which is furnished by every registered person within the due date for the purchases and supplies made during a tax period, is called normal return.
2) Who furnishes normal return?
Every registered person shall furnish a normal return.
3) In which document return is furnished?
Return is furnished in the form STR-7 prescribed by the FBR, along with all its related annexure.
4) In which office normal return is furnished:
Return is filed with a designated bank or any other office specified by the FBR.
5) Return, where tax rate is changed:
If there is a change in the rate of tax during a tax period, a separate return in respect of each portion of tax period showing the application of different rates of tax shall be furnished.
6) Normal return is compulsory return:
Every registered person, irrespective of the fact whether he has made any taxable supply during a tax period or not, shall be liable to furnish the sales tax return for every tax period.
Annual Return [Rule - 17]
1) What is meant by annual return?
A return which is furnished by a registered person annually is called annual return.
2) Who furnishes annual return?
Every registered person, being a private or public limited company, shall file annual sales tax return in addition to normal return.
3) In which document annual return is filed?
Annual return is filed in the form STR-10.
4) In which office annual return is furnished?
Annual return is filed in the office of the Collector having jurisdiction.
Special Return 
1) What is meant by special return?
A return filed by a registered person for period and date notified by the FBR or required by the Collector for a particular purpose is called special return.
2) Who furnishes a special return?
A registered person who is required by the FBR or to the Collector to furnish a special return.
3) Who requires special return?
The Collector may require any person whether, registered or not, to furnish a return in a prescribed form and such person shall furnish the return not later than the date specified in this regard.
4) When special return is furnished?
Special return is furnished within such period and within such date as may be notified by the FBR.
5) In which document special return is furnished?
Special return is furnished in the form prescribed by the FBR.
6) Contents of special return form:
The special return form shall indicate the following information:
i) Quantity manufactured or produced
ii) Purchases made
iii) Goods supplied; or
iv) Payment of arrears made; or
v) Any other information required by the FBR or the Collector.
Final Return 
1) Who furnish a final return?
A person who applies for de-registration in terms of section 21.
2) Who requires final return?
The Collector may require a person applying for de-registration to furnish a final return.
3) In which document final return is filed?
A final return is filed in the form prescribed by the FBR.
4) When final return is filed?
The Collector specifies the time within which the final return is to be filed.
5) In which office final return is furnished:
The final return is filed with a designated bank or any other office specified by the FBR.
Impact of Non-filling of Return or Filing of an Incorrect Return:
Where a person who is required to file a tax return and pay the tax, due to any reason fails to do so, he shall be liable to pay the penalty or default surcharge under the section 33 & 34 of the Sales Tax Act, 1990. The following provisions relate to such penalty or default surcharge:
1) Failure in furnishing a return within the due date:
Such person shall pay a penalty of Rs.5,000. However, if a person files a return within 15 days of the due date, he shall pay a penalty of Rs. 100 for each day of default.
2) Submission of false statement:
Such person shall pay a penalty of Rs.25,000 or 100% of the amount of tax involved, whichever is higher. Further, such person is liable to imprisonment upto 5 years or a fine upto an amount equal to the loss of tax involved or both.
3) Repetition of erroneous calculation in the return during a year whereby amount of tax has been short paid:
Such person shall pay a penalty of Rs.5,000 or 3% of the amount of the tax involved, whichever is higher.
4) Any person who fails to furnish the information required by the FBR u/s [26(5)]
Such person shall pay a penalty of Rs.10,000.
Return deemed to have been made 
A return purporting to be made on behalf of a person by his duly appointed representative shall, for all purposes, be deemed to have been made by such person or under his authority unless proved to the contrary.
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