ArtsAutosBooksBusinessEducationEntertainmentFamilyFashionFoodGamesGenderHealthHolidaysHomeHubPagesPersonal FinancePetsPoliticsReligionSportsTechnologyTravel

Impacts of compulsory registration on a person whose compulsory registration has been made

Updated on March 9, 2010

A registered person, whose compulsory registration has been made, shall face the following situations:

1) Compliment of law:

After compulsory registration by CRO, a registered person is required to comply with all the provisions of the Sales Tax Act, 1990 and the rules prescribed by the FBR from the date of compulsory registration.

2) Failure in compliment of law by compulsory registered person:

Where compulsory registered person fails to comply with the legal provisions, the Collector of Sales Tax having jurisdiction may issue notice u/s 25 of the Sales Tax Act, 1990 for production of records or documents and appearance in person to assess the amount of sales tax payable u/s 11 of the Sales Tax Act, 1990, and take any other action as required under the law against such person.

3) Cancellation of registration by CRO:

The CRO shall cancel the registration if it subsequently determined that the person was not liable to be registered but was wrongly registered due to inadvertence, error or misconstruction.

Such person shall not be liable to pay any tax, default surcharge or penalty under any provision of the sales tax law.

Change in the Particulars of Registration [Rule-7]

1) Who may apply for change in registration?

A registered person may apply for change, where such person feels a need to change its registered name or registered address or change in business category or change in other particulars which have been already given in registration form.

2) Where application for change is filed:

An application for change in registration particulars is filed to the concerned Central Registration Office (CRO).

3) Prescribed form:

An application for change in registration shall be filed in the form (STR-1).

4) When application for registration is submitted:

An application for change in registration shall be filed by registered person within (14) days of such change.

5) Channel for transmission of application:

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

i) Electronically; or

ii) Registered mail; or

iii) Courier service.

6) Verification by the LRO:

Where a person apply for change of business category as ‘manufacturer’, change shall be allowed after LRO has verified the manufacturing facility and confirmed the status as industrial consumer of the electricity and gas distribution companies.

7) Issuance of revised registration certificate:

In case of approval of change applied for, the CRO shall issue revised registration certificate, which will be effective from the date the concerned person has applied for the change.

Transfer of Registration [Rule-8]

1) What is meant by transfer of registration?

Transfer of registration means the transfer of registration of a registered person from one Collectorate to another Collectorate or, as the case may be, to the LTU or RTO.

2) Who may transfer registration?

The CRO is authorized to transfer the registration of a registered person.

3) From which authority registration is changed:

The CRO may transfer registration of a registered person from one Collectorate to another or to the Large Taxpayer Unit (L TU) or Regional Tax Office.

4) Imposition of conditions:

CRO may impose certain conditions, limitations and restrictions on a person while ordering the transfer of registration of a registered person.

5) Transfer of records and liabilities:

When registration is transferred from one office to the other, all records & liabilities of the registered person shall also be transferred to the concerned Collectorate or to the LTU or to the RTO.

6) Issuance of intimation letter:

After transfer of registration, the CRO shall issue intimation letter to the registered person along with copy to concerned Collectorates or LTU or to the RTO.

Note: Under exceptional cases, where a person is not able to send application for registration, change in particulars of registration or transfer of registration directly to CRO, he may submit the same to LRO and LRO is responsible to forward the application to CRO within 3 days.


    0 of 8192 characters used
    Post Comment

    No comments yet.


    This website uses cookies

    As a user in the EEA, your approval is needed on a few things. To provide a better website experience, uses cookies (and other similar technologies) and may collect, process, and share personal data. Please choose which areas of our service you consent to our doing so.

    For more information on managing or withdrawing consents and how we handle data, visit our Privacy Policy at:

    Show Details
    HubPages Device IDThis is used to identify particular browsers or devices when the access the service, and is used for security reasons.
    LoginThis is necessary to sign in to the HubPages Service.
    Google RecaptchaThis is used to prevent bots and spam. (Privacy Policy)
    AkismetThis is used to detect comment spam. (Privacy Policy)
    HubPages Google AnalyticsThis is used to provide data on traffic to our website, all personally identifyable data is anonymized. (Privacy Policy)
    HubPages Traffic PixelThis is used to collect data on traffic to articles and other pages on our site. Unless you are signed in to a HubPages account, all personally identifiable information is anonymized.
    Amazon Web ServicesThis is a cloud services platform that we used to host our service. (Privacy Policy)
    CloudflareThis is a cloud CDN service that we use to efficiently deliver files required for our service to operate such as javascript, cascading style sheets, images, and videos. (Privacy Policy)
    Google Hosted LibrariesJavascript software libraries such as jQuery are loaded at endpoints on the or domains, for performance and efficiency reasons. (Privacy Policy)
    Google Custom SearchThis is feature allows you to search the site. (Privacy Policy)
    Google MapsSome articles have Google Maps embedded in them. (Privacy Policy)
    Google ChartsThis is used to display charts and graphs on articles and the author center. (Privacy Policy)
    Google AdSense Host APIThis service allows you to sign up for or associate a Google AdSense account with HubPages, so that you can earn money from ads on your articles. No data is shared unless you engage with this feature. (Privacy Policy)
    Google YouTubeSome articles have YouTube videos embedded in them. (Privacy Policy)
    VimeoSome articles have Vimeo videos embedded in them. (Privacy Policy)
    PaypalThis is used for a registered author who enrolls in the HubPages Earnings program and requests to be paid via PayPal. No data is shared with Paypal unless you engage with this feature. (Privacy Policy)
    Facebook LoginYou can use this to streamline signing up for, or signing in to your Hubpages account. No data is shared with Facebook unless you engage with this feature. (Privacy Policy)
    MavenThis supports the Maven widget and search functionality. (Privacy Policy)
    Google AdSenseThis is an ad network. (Privacy Policy)
    Google DoubleClickGoogle provides ad serving technology and runs an ad network. (Privacy Policy)
    Index ExchangeThis is an ad network. (Privacy Policy)
    SovrnThis is an ad network. (Privacy Policy)
    Facebook AdsThis is an ad network. (Privacy Policy)
    Amazon Unified Ad MarketplaceThis is an ad network. (Privacy Policy)
    AppNexusThis is an ad network. (Privacy Policy)
    OpenxThis is an ad network. (Privacy Policy)
    Rubicon ProjectThis is an ad network. (Privacy Policy)
    TripleLiftThis is an ad network. (Privacy Policy)
    Say MediaWe partner with Say Media to deliver ad campaigns on our sites. (Privacy Policy)
    Remarketing PixelsWe may use remarketing pixels from advertising networks such as Google AdWords, Bing Ads, and Facebook in order to advertise the HubPages Service to people that have visited our sites.
    Conversion Tracking PixelsWe may use conversion tracking pixels from advertising networks such as Google AdWords, Bing Ads, and Facebook in order to identify when an advertisement has successfully resulted in the desired action, such as signing up for the HubPages Service or publishing an article on the HubPages Service.
    Author Google AnalyticsThis is used to provide traffic data and reports to the authors of articles on the HubPages Service. (Privacy Policy)
    ComscoreComScore is a media measurement and analytics company providing marketing data and analytics to enterprises, media and advertising agencies, and publishers. Non-consent will result in ComScore only processing obfuscated personal data. (Privacy Policy)
    Amazon Tracking PixelSome articles display amazon products as part of the Amazon Affiliate program, this pixel provides traffic statistics for those products (Privacy Policy)