FBR · PRA · SRB
Sales Tax Registration in Pakistan — Goods and Services, All Authorities
Pakistan splits sales tax by what you sell and where you sell it: federal GST on goods through FBR, Punjab services through PRA, Sindh services through SRB. We identify which regime actually applies to you, assemble the exact document set, run the enrollment, and follow it through to an active registration number.
Regimes covered
Federal GST · Punjab (PRA) · Sindh (SRB)
Who needs this
Traders, manufacturers, importers, service firms
We start with
A free applicability assessment of your case
Aftercare
First-filing guidance so activation sticks
How this is verified
Federal sales tax on goods operates under the Sales Tax Act, 1990. Provincial services taxes operate under their own statutes — notably the Punjab Sales Tax on Services Act, 2012 (PRA) and the Sindh Sales Tax on Services Act, 2011 (SRB). Registration thresholds and rates change with annual finance acts; we work from each authority's current published rules.
Which registration do you actually need?
The most expensive mistake in this space is registering with the wrong authority — months of filings in a regime that never applied to you. Answer one question first: do you sell goods, services, or both?
Federal GST — FBR (goods)
For importers, manufacturers, traders, and distributors dealing in taxable goods anywhere in Pakistan. Registration runs through IRIS once your NTN exists, producing your Sales Tax Registration Number (STRN). Returns are filed monthly, input tax adjustment works through documented invoices, and registered status lets you legally charge and recover sales tax.
Punjab services — PRA
For businesses providing taxable services originating in Punjab — IT and software houses, consultancies, advertising, construction services, hotels, beauty clinics, private education providers and more under the Second Schedule. Registration is online through PRA's e-services portal; rates and filing cycles vary by service category.
Sindh services — SRB
For taxable services rendered from or within Sindh — Karachi's telecom, IT, financial, logistics, media, and hospitality sectors dominate this register. SRB registration happens through its e-registration system before any taxable service is rendered, and monthly returns keep the license in good standing.
Mixed operations need both tracks. A Lahore software house selling licenses (goods) plus implementation services typically holds FBR and PRA registrations simultaneously. We map your invoices line by line during the free assessment so nothing lands in the wrong regime later.
Our registration process, step by step
- 1
Applicability assessment
We review what you sell, where, and at what turnover to determine exactly which authority (or authorities) requires you registered — before any paperwork exists.
- 2
Foundation check
For FBR goods registration we confirm your NTN/IRIS profile is complete and accurate first; for PRA/SRB we set up the portal account with your CNIC and business details.
- 3
Document assembly and validation
Premises proof, utility bills, banking details, and business descriptions get cross-checked so every field matches every attachment — the single biggest driver of fast approvals.
- 4
Submission on the official system
IRIS e-enrollment for FBR; PRA e-services or SRB e-registration for provincial cases. We submit and monitor for queries rather than waiting passively.
- 5
Activation and first obligations
Once the number issues, we walk you through invoicing requirements, return due dates, and record-keeping so your first month as a registered person starts compliant — not scrambling.
Documents by authority
Each regime demands different proofs. Overlap exists but is not total — prepare per column, not generically.
FBR (federal goods)
- Active NTN / working IRIS login
- CNIC of proprietor or directors
- Business premises: owned papers or rent agreement
- Electricity/gas bill matching the premises address
- Bank account certificate / IBAN letterhead
- Nature-of-business evidence: utility connections, machinery photos, or trade references where applicable
PRA (Punjab services)
- CNIC of the proprietor / partners / directors
- Business name and service category mapping to PRA's schedule
- Premises address and contact details inside Punjab
- Bank account details
- Professional/technical licenses for regulated services
SRB (Sindh services)
- CNIC of principals and authorized signatory
- Service description mapped to SRB's tariff headings
- Sindh premises proof / registered office
- Bank account details
- Sector-specific approvals where the service is regulated
The three regimes side by side
| Aspect | FBR (GST on goods) | PRA (Punjab services) | SRB (Sindh services) |
|---|---|---|---|
| Governing law | Sales Tax Act, 1990 | Punjab Sales Tax on Services Act, 2012 | Sindh Sales Tax on Services Act, 2011 |
| Applies to | Import, manufacture, sale of taxable goods | Taxable services originating in Punjab | Taxable services rendered in Sindh |
| Where you register | IRIS e-enrollment | PRA e-services portal | SRB e-registration system |
| Return rhythm | Monthly | Monthly per assigned cycle | Monthly per assigned cycle |
| Typical businesses | Traders, importers, manufacturers | IT firms, consultancies, ad agencies | Karachi IT, telecom, finance, logistics |
Costs, timing, and honest caveats
Government registration fees are modest and set by each authority's rules; where a fee applies we show you the official schedule rather than padding it. Our professional fee depends on regime count and case complexity and is quoted flat, upfront.
Timing depends overwhelmingly on document quality. Applications where the premises bill, bank letter, and declared activity all agree move fastest; discrepancies generate query letters that reset the clock.
One thing we will not do: promise same-week registration regardless of facts. Authority processing varies week to week — after submission we monitor daily and respond to queries immediately, which is the part anyone can honestly control.
Official portals
Background reading before you register
FBR blog guide
How to Calculate Sales Tax on Services in Punjab, Sindh, KPK & Balochistan
Rates, service categories, and provincial boundaries explained — the fastest way to work out which regime your business falls under.
FBR blog guide
FBR IRIS Login Guide Pakistan (Step-by-Step)
Federal GST registration happens inside IRIS. Get portal access sorted first with our step-by-step login guide.
After registration
Registered? The monthly clock starts immediately.
Annexures by the 10th, payment by the 15th, return by the 18th — every month. Our sales tax return retainer takes the whole cycle over.
Frequently asked questions
What is sales tax in Pakistan?
Sales tax is an indirect tax charged on the sale of goods and provision of taxable services. The federal government levies GST on goods under the Sales Tax Act, 1990, while provinces levy their own sales tax on services through PRA, SRB, KPRA, and BALOCHISTAN revenue authorities.
When does sales tax registration become mandatory?
Once your taxable turnover crosses the threshold notified under the Sales Tax Act, 1990 (for goods) or the provincial services tax acts, registration is compulsory. Thresholds change with Finance Acts, so confirm the current figure before assuming you are exempt.
How do I register for sales tax with FBR?
You need an active NTN/IRIS profile first. Sales tax registration then proceeds through IRIS e-enrollment, where you add business particulars, premises proof, and banking details to obtain your STRN.
Do I need separate registrations for goods and services?
Usually yes. Goods fall under federal FBR sales tax, while services are taxed by the province where they originate — a Lahore consultancy registers with PRA even though its GST-registered trading arm sits with FBR.
Which authority covers my business — FBR, PRA, or SRB?
Selling or manufacturing goods points to FBR. Providing services in Punjab points to PRA; in Sindh, SRB; in Khyber Pakhtunkhwa, KPRA. Mixed businesses often hold registrations with more than one authority.
How long does sales tax registration take?
Clean applications with matching documents move quickly; mismatches between premises proof, utility bills, and declared business activity trigger queries that extend timelines. We pre-validate everything against the checklist to avoid bounce-backs.
What happens if I charge sales tax without being registered?
Unregistered charging of tax is illegal and creates personal liability plus penalties under the respective act. If you are near the threshold, register first — then invoice.
Already registered? Verify your number and status on our Sales Tax Verification page — buyers and corporate clients increasingly demand proof before paying.
Done-for-you service
Find out exactly which sales tax registration you need
Send us your business type and city on WhatsApp. Within one conversation you will know the correct authority, the full document list, and a flat quote — no obligation.