Name: ____

C.N.I.C No: ________________

National Tax No: ____________
For the Month of ____________
Computation of Sales Tax Payable

Out Put Tax:

Taxable Supplies @ 17%

 Local taxable Supplies to Registered Persons / Retailer / Distributor / Customer / Staff /
Employee / for personal use on Cash or Credit basis
 Supplies to Govt. / charitable Hospital (Less than 50 Beds
 Supplies to Govt. Teaching University’s Hospital (Less than 200 Beds
 Supplies to Private Hospital
 Advance received for taxable supplies
 Sales of Ice Creams to Register
 Sales at 20% discount on retail price then (Amount * 100 / 80 *17%)
 (If not normal / routine business practice)

Exempted Supplies
 Exempted Supplies/ Sales, Donation / Goods given as Free Sample
 Supplies to Govt. / charitable Hospital (50 Beds or more)
 Supplies to Govt. Teaching University’s Hospital (200 Beds or more)

Zero rated Supplies @ 0%

 Sales of Dairy Product to retailers
 Export Sales
 Supplies to DTRE (Duty Tax Remission Export) Register Person
 Zero Rated Supplies

Less: Credit Note Issued for Taxable Supplies ( Amount*17%)

Add: Sales Tax Debit (Full Amount) Tax

Total Out-Put Tax

In-Put Tax:
 GST on Gas / Electricity / Telephone Bills (If National Tax No. is printed on Utility Bill
for Registered Manufacturer Only) (Full Amount)
 With-holding of Tax (Full Amount)

Taxable purchases@ 17%

 Local Taxable Purchases from Registered Persons / Suppliers/wholesaler (Cash / Credit)
 Imported Taxed Goods
 Taxable Purchases against taxable invoice
 Purchase of Syrup for Ice Creams
 Ice Cream flavor imported

Not allowed item

 GST on Gas / Electricity / Telephone Bills consumed on resident colony
 Exempted Purchases
 Local Taxable Purchases from Non-Registered Persons / Supplier / Register Retailer
 Taxable Purchases against commercial invoice / Fake invoice
 Sales tax paid on tissue paper Purchased by manufacturer
 Sales Paid on Lunch provided to staff
 Purchase of vegetables

Zero rated purchases @ 0%

 Purchase of dairy products
 Purchase of Milk with / without brand name
Less: - Debit Note Issued for Taxable purchases (Amount*17%)

Total Input Tax

Note: If there is any exempted or Zero rated supplies then input tax allowed will be calculated
by applying following formula:

(W-1) Input Tax Allowed:

Total input tax * Taxable supplies

Total Turnover
Computation of Sales Tax Liability:-
Total OutPut Tax xxxx
Less:- Total Input Tax :
(1) Input tax Allowed (W-1) xxxx
or or
(2) 90% of out put tax xxxx
whichever is less from (1) & (2) xxxx

Less:- Input tax allowed on Acquisition of Fixed Assets from

Registered Person
( xxxx @17%) *** xxxx

Less:Sales tax/input tax credit xxxx

Less:Input tax allowed on raw material purchased (if used for taxable
And exempted supplies) (W-2) xxxx

Add: Any penalty and arrears xxxx

Sales Tax Payable With Return xxxx

(W-2)