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Federal Sales Tax Registration

Who is required to register?
  • All importers;
  • All wholesalers (including dealers) and distributors;
  • Manufacturers not falling in cottage industry. {Cottage industry means a manufacturer whose annual turnover from taxable supplies made in any tax period during the last twelve months ending any tax period does not exceed [ten] million rupees or whose annual utility (electricity, gas and telephone) bills during the last twelve months ending any tax period do not exceed [eight] hundred thousand rupees;
  • Retailers (Tier-1 retailers means:
  1. A retailer operating as a unit of a national or international chain of stores;
  2. A retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;
  3. A retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees six hundred thousand; and

A wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers

Benefit
  • In case of Register person, the sales tax liability is net off with the sales tax payable to the extent of 90%-100%.
Consequences for Non-Registration
  • All the credit of the bank accounts will then be treated as Receipt from customers and will be subject to sales tax liability; and
  • It is at the discretion of the commissioner to register the business in back date and may demand the liability of Sales Tax till date.

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    Attachments

  • FBR Credentials

  • Electricity Bill

  • Bank Account Maintenance Certificate

  • Geo Tagged Photograph of the Business Premises and Utility Meter

  • (In case of manufacturer, geo tagged photograph of machines)


  • Biometric verification of Proprietor/ Authorized Partner/ Authorized Director


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