Sales tax registered person must keep a record in English or Urdu of all the goods and services supplied, purchased or imported in the course of business.

Record should contain following details of goods supplied or services rendered:
Description.
Quantity.
Value.
Name and address of the

if 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 45

To pay your sales tax dues, the person can pay through E-payment.

Sales Tax Basics
Before Registration and Filing of your Sales Tax Return, it is recommended that one should establish basic understanding regarding these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.