GST Registration Services in Pakistan​

GST registration help you comply with Pakistan’s Sales Tax Act, 1990, which requires businesses supplying taxable goods or services to register with the Federal Board of Revenue (FBR) before collecting and remitting sales tax.

You can apply for GST registration online via the FBR’s IRIS portal by completing Form 14(1) and submitting required documents, or register your company for GST manually using Form STR-1. Upon successful online application, you receive an STRN, user ID, and password immediately. Manual applications take 5–10 business days to process, after which you must complete biometric verification at a NADRA center within 30 days to activate your GST registration.

After registration, the IRIS portal provides e-services for ongoing compliance, including sales tax registration management, return filing, and deregistration features The process demands precise documentation—CNIC/NTN, bank account certificate, business registration proofs, and GPS-tagged business premises photos—so preparation is key.

This section covers eligibility, step-by-step registration, post-registration compliance, and the benefits of professional GST registration services in Pakistan. We explain how to prepare required documents, navigate the IRIS e-portal, and complete biometric verification. You’ll learn to manage updates using IRIS features like “Change in particulars” and “Deregister” to keep your registration current.

We also highlight common pitfalls—such as missing verification deadlines, and show how GST registration services like ours can minimize errors and delays and streamline your setup, ensure compliance, and help you focus on your core business activities.

Why GST Registration Matters

Registering under Pakistan’s Sales Tax Act, 1990 is mandatory for anyone supplying taxable goods or specified services. It grants you a Sales Tax Registration Number (STRN) and legal authority to charge and remit tax on your sales. Without this registration, you cannot validly collect sales tax or claim input tax credits, leaving your business non-compliant and vulnerable to enforcement actions.

Unregistered suppliers face significant penalties. Charging sales tax without an STRN is against the law and liable to penal action, as FBR directives make clear. The FBR now imposes a flat fine of PKR 10,000 or 5% of the tax involved, whichever is higher, for failure to register within the required 60 days of starting taxable activities. Moreover, supplies made to unregistered persons attract a “further sales tax” at 4%, up from 3%, discouraging tax-base avoidance. You must complete your GST registration or use GST registration services promptly to avoid these costs and protect your reputation in the market.

Who Needs to Register?

The Sales Tax Act specifies the categories that must register for sales tax registration:

• Importers, wholesalers, and distributors, including tier-1 retailers, must register before making taxable supplies.
• Manufacturers outside cottage-industry limits—those with taxable turnover over PKR 10 million or annual utility bills above PKR 800,000—also require registration. Small-scale producers below these thresholds may qualify for exemption under the Act.
• Zero-rated suppliers and exporters must register to claim refunds on input tax paid, since zero-rated supplies are taxed at 0% but allow input credit recovery.

Whether you need to apply for GST registration or seek professional GST registration services, understanding these requirements is crucial. Timely registration ensures you stay compliant, maintain the right to collect tax, and maximize your input tax credit benefits.

Preparing to Register

Before you apply for GST registration, you need to collect specific documents and confirm your eligibility. These steps help ensure a smooth process when you apply for GST registration or opt for professional GST registration services.

Gathering Required Documents

To register my company for GST through the IRIS portal or a manual STR-1 submission, you must prepare the following:

• Copy of CNIC or NTN of owners/directors: Registered individuals, AOPs, or company directors must submit their CNIC or NTN copies to verify identity and legal status.
• Bank Account Certificate with IBAN: A certificate from your bank showing the business account and IBAN is required to confirm financial details.
• Business Registration Proof: Provide your certificate of incorporation or business registration along with a letterhead outlining your business activity and starting date.
• Utility Bill of Business Premises: Submit a recent electricity or gas bill to verify your business address.
• GPS-Tagged Photos: Upload clear, GPS-tagged images of your office or shop premises. Manufacturers should also include photos of machinery and utility meters.
• Additional Documents (Sector-Specific): Certain sectors may require extra proof, such as import licenses for trading businesses or export documentation for zero-rated suppliers.

Having these documents ready lets you complete Form 14(1) online or Form STR-1 manually without delays.

Optional Pre-Registration Checks

Before you register, consider these quick checks to avoid issues:

• Verify Turnover Threshold: Ensure your business exceeds the FBR’s turnover limit for mandatory registration (e.g., PKR 10 million for manufacturers) to confirm you must register.
• Choose Between IRIS vs. Manual STR-1: IRIS offers immediate STRN issuance for users with active credentials, while Form STR-1 applications by post or email take 5–10 business days.

These steps streamline your GST registration and reduce the risk of rejections or follow-up queries.

Step-by-Step Registration Process

Businesses can secure their Sales Tax Registration Number (STRN) either online via the FBR’s IRIS 2.0 portal or manually using Form STR-1. Online IRIS registration (Form 14(1)) provides immediate issuance of STRN, user ID, and password upon successful submission of required details—bank account certificate, CNIC/NTN, business registration proof, and GPS-tagged premises photos—followed by mandatory biometric verification at a NADRA e-Sahulat center within 30 days to activate the STRN.

Manual registration via Form STR-1 involves preparing a printed application with the same documents and sending it by post or courier to the Central or Local Registration Office, after which verification and STRN issuance typically take 5–10 business days; biometric verification remains a requirement to remain on the Active Taxpayer List. Both routes grant entry to IRIS e-services for compliance management, returns filing, and updates.

Online IRIS Registration (Form 14(1))

To use GST registration services via the FBR’s IRIS portal:

1. Log in to IRIS 2.0: Go to the IRIS portal and enter your existing Registration No. (CNIC/NTN) and password. If you’re a new user, request a password reset via your registered email or mobile.
2. Select Form 14(1): In the “Registration” menu, choose “Form 14(1) (Simplified Sales Tax Registration).” The system presents fields for your tax period, type of registration (manufacturer or non-manufacturer), bank details, and business information.
3. Upload Documents: Attach scanned copies of your CNIC/NTN, bank account certificate (showing IBAN), business registration proof, recent utility bill for your premises, and GPS-tagged photographs of your location (and machinery, if applicable).
4. Submit and Receive Credentials: Click “Submit.” IRIS validates entries and, on success, immediately issues your STRN, user ID, and password—enabling instant access to online sales tax return preparation and filing services.
5. Complete Biometric Verification: Within 30 days, visit any NADRA e-Sahulat center for biometric verification. Failure to verify leads to removal from the Active Taxpayer List.

These steps let you apply for sales tax registration quickly without visiting an FBR office.

Manual STR-1 Submission

For businesses preferring a non-digital route:

1. Obtain Form STR-1: Download the PDF or collect a printed copy from any FBR facilitation counter.
2. Prepare Your Application: Fill STR-1 with your CNIC/NTN, bank certificate details, business registration proof, utility bill, and GPS-tagged premises photos; attach any sector-specific documents (e.g., import licenses, export certificates).
3. Submit to Registration Office: Send the completed form and documents by registered post or courier to the Central Registration Office (CRO) or deliver in person to your Local Registration Office (LRO). You may also email a scanned copy if the local office accepts digital submissions.
4. Wait for Verification: The CRO reviews your application; once approved, you receive your STRN, user ID, and password in 5–10 business days.
5. Biometric Verification: As with IRIS, you must complete NADRA biometric verification within 30 days to activate your GST registration.

Manual registration still leads to full access to IRIS e-services but generally requires more time and effort compared to the online method.

Post-Registration Compliance

Before diving into details, here’s a quick overview: once you complete your GST registration, the IRIS portal gives you access to a suite of e-services for ongoing compliance, including updating your registration details, deregistering, and filing returns on time. Below is how to use these features and file your first sales tax return.

Accessing IRIS E-Services

You log in to IRIS with your STRN, user ID, and password provided at registration. On the dashboard, select “Change in particulars of Registration” under the “Registration” menu to update your business name, address, or contact details online. If you need to transfer or revise your registration—say, when ownership changes—use the “Transfer of Registration” or “Revised Registration” options in the same menu. To remove your STRN, choose the “Deregister” feature, submit an application to the Commissioner Inland Revenue, and clear any outstanding dues; the FBR completes deregistration through the computerized system within 90 days.

Filing Your First Return

After login, go to “Declaration” and click “Sales Tax Return” to begin. You’ll see Annexure C for domestic sales and Annexure D for export supplies; enter your invoices, debit/credit notes, and any adjustments for the selected tax period . Under standard procedure, file Annexure C by the 10th, pay your tax by the 15th, and complete e-filing by the 18th of the month following your sales period.

To pay, use IRIS’s e-Payment link or Alternate Delivery Channels (ADC) like ATMs and internet banking; follow the ADC user guide for creating a payment slip. After submission, you can correct errors by selecting “Amend Return,” updating Annexure C or D, and resubmitting—IRIS validates in real time . Always save a copy of your filed return and payment slip for your records and future audits.

This suite of IRIS e-services ensures you manage your GST registration and sales tax return filing efficiently, reducing errors and staying compliant with FBR deadlines.

Benefits of Professional GST Registration Services

Professional GST registration services improve accuracy by minimizing common documentation errors and ensuring all required details are correctly submitted. They speed up the registration process through efficient digital workflows and expert handling, reducing timelines from weeks to days. They also provide ongoing support for updates, amendments, and deregistration, giving you year-round compliance management.

Accuracy and Speed

Professional GST registration services ensure that every document—CNIC/NTN copies, bank account certificates, and GPS-tagged premises photos—is prepared and verified before submission, reducing mistakes that lead to delays or rejections. Experts cross-check your application against FBR requirements, catching omissions and errors in real time so your STRN application moves forward smoothly.

These services also accelerate your GST registration by handling each step efficiently. Online IRIS submissions are completed by specialists who know the portal’s nuances, cutting down processing time compared to self-filing. Because they manage follow-ups and liaise directly with FBR support channels, you avoid common bottlenecks and get your credentials sooner.

Ongoing Support

After registration, professional teams continue to monitor regulatory changes and FBR circulars, ensuring your GST registration remains valid and up to date. They manage “Change in particulars” requests, amendments, and deregistration applications through IRIS or manual filings, so you never miss a deadline. With proactive alerts and dedicated support, they help you navigate renewals, sector-specific SROs, and compliance audits without extra effort.

Choosing a Trusted Provider

When evaluating GST registration services, look for:

• Professional Credentials: Ensure the provider holds valid registrations and licenses with the FBR.
• Local Expertise: Choose a team familiar with regional requirements and sector-specific rules in Pakistan.
• Proven Track Record: Check client testimonials and case studies for timely STRN issuance and seamless compliance.

Selecting a provider with these qualities ensures accuracy, speed, and ongoing compliance support for your GST registration.

TL;DR

Before you decide on next steps, here’s what we’ve covered: registration under the Sales Tax Act, 1990 is mandatory for taxable suppliers, and you can apply for GST registration via IRIS (Form 14(1)) or manually (Form STR-1). You need accurate documentation—CNIC/NTN, bank account certificate, business proof, GPS-tagged photos—and timely biometric verification at a NADRA e-Sahulat center within 30 days. Post-registration, IRIS e-services let you manage updates, file returns, and deregister when needed. Simplified registration under an SRO speeds things up for small businesses, while professional GST registration services ensure accuracy, speed, and ongoing support.

Ready to Complete Your GST Registration?

Timely and accurate sales tax registration protects you from fines—flat penalties start at PKR 10,000 for unregistered operations. It also grants you the right to claim input tax credits and maintain compliance.

Whether you need to register your company for GST or handle complex documentation, our end-to-end GST registration services have you covered. We prepare all forms, submit your application, coordinate NADRA verification, and set you up on IRIS for return filing.

Contact us today to simplify GST registration, avoid delays, and focus on growing your business with confidence.

To cover all your tax needs, we also offer reliable tax consultant, a specialised income tax return filing service, and comprehensive sales tax filing services so you can manage every tax requirement with one expert partner.