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Central Board of Revenue
Azad Jammu and Kashmir

Sales Tax Refunds

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 45 (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.

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Sales Tax Basics

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.

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