The Sales Tax Act 1990 applies almost to each and every business engaged in import, export, sale and purchase of goods that fall within its domain. This mean that every person engaged making taxable supplies including zero-rated supplies in Pakistan and is importer; exporter; seller; distributor; retailer; or wholesaler of goods is required to get registered for sales tax with Federal Board of Revenue (FBR).

For Sales Tax Registration, Business Registration i.e Sole Proprietorship / AOP/ Pvt Ltd company and Company Bank account is necessary. Before Registering of GST you must register your business.

The returns of GST are filed on monthly basis and there is no exemption in GST return filing. 


For Sole Proprietorship:

  1. Bank Account Maintenance Certificate mentioning IBAN Number
  2. GPS-tagged Photos of Business Premise
  3. Electricity Bill of Business Premises
  4. CNIC Of Owner
  5. Email Address
  6. Cell Nbr
  7. Address of Business
  8. Business Name

For Private Limited Company

  1. SECP Incorporation Certificate
  2. SECP Form II
  3. Memorandum of Association
  4. Articles of Association
  5. Rent Agreement
  6. Electricity Bill
  7. CNIC of all directors
  8. NTN of all directors
  9. Email of the Company
  10. Cell no of the principal officer
  11. Bank Account maintenance certificate (original)
  12. Picture of Premises
  13. Picture of electric Metre

For AOP/ Partnership of Firm

  1. Partnership Deed Attested from Registrar of Firm
  2. Form -C
  3. Rent Agreement
  4. Electricity Bill
  5. CNIC of all directors
  6. NTN of all directors
  7. Email of the Company
  8. Cell no of the principal officer
  9. Bank Account maintenance certificate (original)
  10. Picture of Premises
  11. Picture of electric Meter

Time Required: 2 Working Days

Bio Metric Verification

After getting the Registration Number, you are required to visit the E-Sahulat Centre of NADRA within 30 days for biometric verification. In case of default in verification of Bio Metric, Sales Tax registration is cancelled and your name is withdrawn from the Active Taxpayer list of Sales Tax.