BALOCHISTAN REVENUE AUTHORITY
SALES TAX ON SERVICES RETURN FORM - BST-03

===============================================
FORM BST-03: MONTHLY RETURN
===============================================

SECTION A - TAXPAYER INFORMATION
-------------------------------
1. Name of Registered Person: ____________________
2. NTN with 'B' Prefix: ___________________________
3. Tax Period (Month/Year): _______________________
4. Return Filing Date: ____________________________

SECTION B - TAXABLE SERVICES
---------------------------
5. Description of Services Provided:
   _____________________________________________
   _____________________________________________

6. Total Value of Taxable Services: Rs. ___________
7. Sales Tax Rate Applied: _______%
8. Total Sales Tax Collected: Rs. _________________

SECTION C - INPUT TAX ADJUSTMENT
-------------------------------
9. Input Tax on Goods Purchased: Rs. ______________
10. Input Tax on Services Received: Rs. ____________
11. Total Input Tax Claimed: Rs. ___________________

SECTION D - TAX CALCULATION
-------------------------
12. Output Tax (Line 8): Rs. ______________________
13. Less: Input Tax (Line 11): Rs. _________________
14. Net Tax Payable: Rs. ___________________________
    (If negative, carry forward to next month)

SECTION E - PAYMENT DETAILS
--------------------------
15. Tax Paid through Challan BST-04:
    Date: _________________ Amount: Rs. ____________
    Bank Branch: ___________________________________

16. Previous Month Balance (if any): Rs. ___________
17. Total Amount Paid: Rs. _________________________

SECTION F - DECLARATION
----------------------
I hereby declare that:
1. This return is complete and correct
2. All taxable services are included
3. Input tax claimed is legitimate
4. Payment has been made as shown above

Signature: ____________________    Date: __________
Name: ________________________
Designation: __________________

FILING INSTRUCTIONS:
==================
1. File electronically through BRA portal
2. Submit by 15th of following month
3. Keep supporting documents for 5 years
4. Late filing penalty: Rs. 1,000 per day

REQUIRED DOCUMENTS:
- Service invoices/bills
- Input tax invoices
- Bank payment receipts
- Previous month's return

Contact BRA:
Phone: 081-2452073
Email: esupport@bra.gob.pk
Website: https://ebra.com.pk
