Sales Tax Registration & Return Filing: SRB, PRA, KPRA, BRA & FBR
We help businesses register for sales tax, file monthly returns and handle refunds and audits with FBR and the provincial revenue authorities (SRB, PRA, KPRA and BRA).
Overview
Sales tax in Pakistan is split between authorities. FBR administers sales tax on goods, while the provincial revenue authorities (SRB in Sindh, PRA in Punjab, KPRA in Khyber Pakhtunkhwa and BRA in Balochistan) administer sales tax on services. Which one applies to you depends on what you supply and where.
We help you work out which registration you need, complete it, and then file your monthly returns on time. We also handle refund claims, de-registration when a business stops or becomes exempt, and support during sales tax audits.
Good sales tax compliance depends on good records. We work from your invoices and purchase records each month so that input tax is claimed only where it is supported.
Who this is for
- Service providers in Sindh who must register with the Sindh Revenue Board (SRB)
- Manufacturers, traders, importers and exporters registered with FBR
- Retailers and online businesses with sales tax obligations
- Businesses that need to de-register or correct earlier returns
- Taxpayers facing a sales tax audit
What we handle
- Sales tax registration with FBR and provincial authorities
- Monthly sales tax return preparation and filing
- Input tax, reconciliation and refund claims
- Temporary registration for manufacturers importing machinery
- De-registration when a business stops or becomes exempt
- Audit support and tax reconciliation
Why professional help makes a difference
The right authority and registration
Registering with the wrong authority, or missing a registration, causes problems later. We confirm what applies before we apply.
Returns filed on time
Monthly returns have due dates. We prepare and file them from your records so that deadlines do not slip.
Input tax that is supported
Input tax claims need valid invoices and matching supplier records. We check them before claiming.
Ready for an audit
Clean monthly records and reconciliations make a sales tax audit far easier to handle.
How it works
- Confirm what applies to youWe check your business activity and tell you which authority and which registration applies.
- RegisterWe prepare the application and supporting documents and complete registration.
- Monthly returnsYou share sales and purchase records each month and we prepare and file the return on time.
- Refunds and auditsWe handle refund claims, reconciliations and any audit that follows.
Documents we typically ask for
- NTN certificate and CNIC of the owner or directors
- Utility bills for the business premises
- Bank account certificate or account details
- Business address proof and rent agreement or ownership document
- Company or partnership documents (where applicable)
- Sales and purchase records for return filing
The exact list depends on your case. We will confirm it after a short discussion.
Common mistakes we help you avoid
- Registering with FBR when the business supplies services that fall under a provincial authority, or the other way round.
- Claiming input tax without valid invoices or against suppliers who are not properly registered.
- Filing monthly returns late or not at all while the business is still registered.
- Not de-registering when the business has stopped, so that return obligations continue.
- Mixing taxable and exempt supplies without keeping them apart in the records.
Frequently asked questions
Who must register for sales tax?
It depends on what you supply, where you operate and the law that applies to your activity. Some businesses must register, and registration can also be required of unregistered persons in certain cases. See our guide on compulsory sales tax registration, or send us your business details and we will confirm.
What is the difference between FBR and SRB registration?
FBR administers federal sales tax, mainly on goods. The Sindh Revenue Board (SRB) administers sales tax on services provided in Sindh. A business can need more than one registration depending on its activities.
What documents are needed for SRB registration?
Typically the NTN certificate, CNIC of the owner or directors, a recent electricity bill, a gas bill, and a bank account certificate or details. Our guide on SRB registration documents lists them in full.
Do I have to file a return every month?
Registered persons generally file returns every month, even if there were no sales in the month. We confirm the requirement for your registration and file on your behalf.
Can I claim a sales tax refund?
Refunds can arise, for example for exporters or where input tax exceeds output tax. They need documents and a properly prepared claim. We prepare and follow up the claim.
How do I de-register?
A registered person who stops the business or whose supplies become exempt can apply to de-register. We prepare the application and make sure the final returns are in order. See our guide on de-registration for the process.
What is temporary registration?
Temporary registration is available to a manufacturer who is importing machinery and has not yet started production. See our guide on temporary sales tax registration for the details.
What happens if I do not register when I should?
Operating without a required registration can lead to penalties and enforcement action. If you think you should have registered earlier, speak to us so that the position can be corrected properly.
Related guides
Our other services
Income Tax Return Filing
Annual return preparation and filing on FBR IRIS, NTN registration and Active Taxpayer List (ATL) support.
Learn more →FBR Notices, Audit & Appeals
Notice replies, audit representation, appeals and dispute resolution before the tax authorities.
Learn more →Audit & Assurance
Audit preparation and support, internal audit, compliance reviews and assurance on financial information.
Learn more →Start with a conversation
Tell us what you need. We will explain the process, the documents required and the next steps.