GST - Sales Tax Registration in Pakistan
STRN Registration, GST Compliance & Central Tax Record Creation
Sales tax registration in Pakistan is the lawful process through which a business is entered into the central sales tax system and issued a Sales Tax Registration Number (STRN). STRN is mandatory for manufacturers, wholesalers, distributors, importers, exporters and service providers dealing in taxable supplies.
Without STRN registration, businesses cannot lawfully charge sales tax, issue tax invoices, import goods, or file GST returns.
Who Must Obtain Sales Tax Registration
Business Category | STRN Requirement |
Manufacturers | Mandatory |
Wholesalers & Distributors | Mandatory |
Importers & Exporters | Mandatory |
Retailers | Mandatory |
Taxable Service Providers | Mandatory |
Why Sales Tax Registration Is Important
Area | Without STRN |
GST invoicing | Not allowed |
Input tax adjustment | Not allowed |
Import clearance | Blocked |
Business compliance | Restricted |
Audit risk | High |
Sales Tax Registration Process in Pakistan
Step | Compliance Action |
1 | Business profile creation |
2 | Tax category identification |
3 | STRN issuance |
4 | GST invoice activation |
5 | Monthly return filing eligibility |
Documents Required for Sales Tax Registration in Pakistan
Document | Purpose |
CNIC / NICOP of proprietor or directors | Identity verification |
Business name & nature of business | Tax category identification |
Bank account details | GST settlement |
Six passport size photographs | Record creation |
Proof of business activity | Eligibility verification |
GST Return Filing in Pakistan
Sales tax registered businesses must file monthly GST returns showing:
- sales and purchases
• output tax charged
• input tax claimed
• net tax payable
Failure to file monthly GST returns may result in penalties, blocked STRN and audit proceedings.
Penalties & Compliance Consequences
Default | Legal Impact |
Non-registration | Penalty exposure |
Late GST return | Monetary penalties |
Wrong invoicing | Audit risk |
Fake invoices | Prosecution risk |
City-Wise STRN Registration Services
City | Service Coverage |
Karachi | Full sales tax services |
Lahore | Central Punjab |
Islamabad / Rawalpindi | Capital region |
Faisalabad | Central Punjab |
Multan | Southern Punjab |
Frequently Asked Questions – Sales Tax Registration in Pakistan
🟢 What is sales tax registration in Pakistan?
Sales tax registration is the lawful process of entering a business into the central GST system and obtaining a Sales Tax Registration Number (STRN).
🟢 Who must obtain STRN in Pakistan?
Manufacturers, wholesalers, distributors, importers, exporters and taxable service providers must obtain STRN.
🟢 Can retailers obtain sales tax registration?
Yes. Retailers dealing in taxable supplies must obtain STRN.
🟢 How often are GST returns filed?
GST returns must be filed monthly.
🟢 Is online GST return filing legally valid?
Yes. Online GST return filing is legally valid when filed through authorized systems.
🟢 What documents are required for STRN registration?
Identity documents, business details, bank account information and business activity proof are required.
🟢 What happens if sales tax is not registered?
Businesses may face penalties, blocked imports and audit exposure.
🟢 Can overseas Pakistanis obtain STRN?
Yes. Overseas Pakistanis running businesses in Pakistan can obtain STRN.
🟢 Does Taxocrate provide sales tax registration services?
Yes. Taxocrate provides complete STRN registration and GST compliance services.
🟢 What is GST invoice?
GST invoice is a tax invoice issued by STRN-registered businesses.
🟢 What is input tax?
Input tax is the sales tax paid on business purchases.
🟢 What is output tax?
Output tax is the sales tax charged on sales.
🟢 Can GST returns be revised?
Yes. Revised returns can be filed to correct errors.
🟢 What happens if GST returns are late?
Late filing may result in penalties and STRN suspension.
🟢 Is sales tax registration mandatory for exporters?
Yes. Exporters must obtain STRN.
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