Amendment – Refund Procedure of Punjab Sales Tax dt 04.07.2025
OFFICE MEMORANDUM
Subject: Refund Procedure of Punjab Sales Tax
NO.SO(TT)12-2/2014.P-II – In exercise of the powers conferred under section 48 of the Punjab Public Financial Management Act 2022 (XXXVII of 2022), Governor of the Punjab is pleased to make the following amendment in the Subsidiary Treasury Rules issued under the Treasury Rules (Punjab), with immediate effect.
AMENDMENT
In the Subsidiary Treasury Rules issued under the Treasury “Rules (Punjab), after rule 4.62, the following shall be inserted:
“REFUND OF SALES TAX ON SERVICES BY OFFICERS MENTIONED IN THE PUNJAB SALES TAX ON SERVICES (REFUND) RULES 2019
4.62(a). If the amount of Sales Tax on Services or any part thereof is to be refunded by the officer(s) as mentioned in rule 5 of the Punjab Sales Tax on Services (Refund) Rules 2019, the procedure provided in the rules ibid., shall be followed besides filing the relevant columns and signing the refund voucher Form S.T.R. 34-A”.
[The Administrative Department may kindly add authentic version of Form before onward submission]