Claims for refund by a registered person in following cases within one year,
• Sales tax is paid on services used in export of a taxable services
• The amount of sales tax is erroneously or inadvertently deposited in excess of the amount due
• Refund becomes due as a result of an order of a court or an appellate forum; and
• Sales tax is paid on goods and services required for rendering of advertisement services, subject to withholding by recipients of said services in Balochistan.
• The processing of refund claims shall be conducted on the basis of supportive documents (as required by the officer of SRB, as the case may be)
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