Chapter 7: Adjustment of Supplementary Duty

45. Adjustment of Supplementary Duty in Case of Export

1. A registered person shall apply to the Commissioner for a reducing adjustment in Form "Mushak-7.1" within six (6) months from the date the goods are exported or loaded onto a ship, aircraft, or other vehicle for export.
2. The following documents must be submitted along with the application:
   • For imported materials and their usage:
     • Copy of release order or proof of duty payment with the bill of entry.
     • Copy of Customs Officer-certified invoice and packing list (amended if applicable).
     • Evidence of usage of imported materials in exported goods.
   • For exported goods:
     • Copy of bill of lading, airway bill, or truck receipt (as applicable).
     • Copy of Export General Manifest (if applicable).
     • Copy of Proceed Realization Certificate (PRC).
3. Upon fulfillment of the above conditions, the Commissioner may approve partial or full reducing adjustment and notify the applicant in writing specifying the relevant tax period(s).
4. The Commissioner shall decide on the application within fifteen (15) days of receipt.
5. The applicant shall make the reducing adjustment in the tax return of the specified tax period(s) mentioned in the approval.
6. If the Commissioner does not decide within the prescribed period, the application shall be deemed approved.

Chapter 8: Turnover Tax Adjustment

46. Turnover Tax Adjustment

A listed person may claim a reducing adjustment equivalent to the amount of advance tax paid at the import stage under Rule 19(1) in the relevant tax return.

Chapter 9: Filing and Correction of Returns

47. Filing of Returns

1. Registered persons shall file VAT returns in Form "Mushak-9.1" and listed persons shall file turnover tax returns in Form "Mushak-9.2".
2. Returns must be submitted to the Commissioner and, except in the case of online submission, signed and verified by:
   • The registered or listed person;
   • If absent or unable to sign, a duly authorized person with a power of attorney;
   • A duly authorized Mushak consultant;
   • In case of non-resident, the agent of the non-resident.
3. Returns may be submitted at:
   • The Board's VAT online system;
   • Any convenient Customs, Excise, and VAT Commissionerate or departmental office;
   • Any service center designated by the Board or Commissioner;
   • Any fair organized by the Board or Commissioner;
   • Other locations designated by Board order.

48. Late Filing of Returns

1. To file a return late, a registered or listed person may apply to the Commissioner in Form "Mushak-9.3" with valid reasons at least seven (7) days before the tax period ends.
2. If the reasons are considered valid, the Commissioner shall approve within seven (7) days of receipt.
3. If no decision is made within the prescribed time, it shall be deemed approved.
4. If approved and submitted within the specified time, no penalty under Section 85(1)(c) shall apply, but interest under Section 127 shall be payable.
5. If late filing occurs without prior approval, both penalty under Section 85(1)(c) and interest under Section 127 shall be payable.

49. Amendment of Returns

1. After submission, VAT or turnover tax returns may be amended in cases of:
   • Clerical error;
   • Underpayment due to accounting error;
   • Overpayment due to accounting error;
   • Any other non-fraudulent error.
2. The taxpayer shall apply:
   • Online via the relevant tax period return, or
   • In Form "Mushak-9.4" to the Commissioner, stating the reasons and necessity for amendment.
3. Applications for amendment may be submitted within four (4) years from filing the relevant return, except if audit, investigation, or other detection occurs.
4. For reducing net payable tax, the Commissioner shall decide within thirty (30) days of receiving the application. If no decision is given, the application shall be deemed approved.
5. If amendment before audit notice increases payable tax, interest under Section 127 shall apply; no penalty shall be imposed.
6. If amendment before audit notice decreases payable tax:
   • For VAT returns: the taxpayer may claim reducing adjustment for the excess amount.
   • For turnover tax returns: the Commissioner may reduce payable turnover tax by the excess amount.
   • For withholding entities: refundable tax may be claimed according to law.

50. Full, Additional, or Alternative Returns

1. The Commissioner may direct any person, whether on their own behalf, as an agent, or trustee, to file a "full, additional, or alternative return".
2. The person must file the return within the specified time for the relevant tax period.
3. If the person has already filed the regular return, the "full, additional, or alternative return" shall replace it.
4. Failure to file within the prescribed time shall be considered a violation under Section 85(1)(c).

51. Time Calculation for Return Submission by Post or Carrier

The period under Section 64(1) shall be calculated from the date of receipt when returns are submitted via post or carrier.