Registration through application - the procedure for registration through application

Registration through Application: [Rule-5]

A situation where a person, who is liable to be registered under the Sales Tax Act, 1990, files an application for registration and as a result of such application, registration is granted by an authorized authority.

Procedure for Registration through Application:

1)         Who may file an application?

A person who is liable to be registered under the Sales Tax Act, 1990 is required to file an application for registration. Such application is normally filed by the owner, member or director of an entity.

2)         Where application for registration is filed:

            Application for registration is filed to the concerned Central Registration Office.

3)         Prescribed form:

An application for registration shall be filed in the form prescribed by the FBR (STR-1). In other words, it may not be filed in blank paper.

4)         When application for registration is filed:

            It shall be filed before making taxable supplies.

5)         Channel for transmission of application:

The application shall be transmitted to Central Regional Office (CRO) through:

            i)          Electronically; or

            ii)          Registered mail; or

            iii)         Courier service.

6)         Verification of applicant business:

            After receiving an application, the CRO may refer the case to the concerned           Collectorate (LRO, having the jurisdiction over the person), for physical verification of      applicant business and such Collectorate (LRO) shall submit a physical verification        report to the CRO.

7)         Submission of report to CRO:

A Collectorate (LRO) shall submit a physical verification report about applicant business to CRO.

8)         Issuance of Registration Certificate:

After complete satisfaction about the applicant, the CRO shall register the applicant and shall issue the sales tax registration number and certificate.

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