Punjab Revenue Authority Registration

If you are a service provider in Pakistan or engaged in any service sector, you will have to register yourself with the Punjab Revenue Authority or the Revenue Authority of that province wherein you are doing your service business. In order to confirm whether you fall in the domain of sales tax on services, kindly see Schedule 2 of the Punjab Sales Tax on Services Act, 2012.
Before going into a detailed discussion about Registration with PRA, it is crucial to apprehend the concept and purpose of PRA.

Service Info


Buffing, Mopping, Dusting


John Dibag

What is Punjab Revenue Authority?

"Punjab Revenue Authority" is a legal Authority to entertain the Sales Tax on the Services in Punjab. It is vital to note that following are the types of Sales Tax;
  1. Sales Tax on services
  2. Sales Tax on goods
Punjab Revenue Authority is concerned with Sales Tax on Services only.
Sales taxes on services are indirect taxes which charge on services mentioned in schedule 2 on benefits which are "taxable. The Person providing the taxable service is required to pay the service tax to the PRA Authority.
More or less the entire service sectors in Pakistan are liable to pay service tax to Punjab Revenue Authority on sale tax on services.
Sales tax registration is mandatory for probably all service providers, i.e., individuals, companies, and firms in Punjab.
Suppose you are providing services in Pakistan or engaged in the service sector. In that case, you have to register with the Punjab Revenue Authority or Revenue Authority of the province in which you have settled down your service business.
Registration of Sales Tax with PRA is entertained via electronic mode or filing of manual application. A proprietor, Firm, or Company is not required to be registered with the PRA if it has already registration with the federal board of Revenue.

How to Get Yourself Registered with Punjab Revenue Authority?

Persons who are providing any kind of services are required to be registered with the Punjab Revenue Authority. No exception is acceptable in privileges under the Punjab Sales Tax Service Act 2012; however, the tax rates may differ on the basis of services rendered by the persons.
Here we discuss the possible ways of PRA Registration;
  1. Voluntarily PRA Registration
  2. Compulsory PRA Registration
Punjab Revenue Authority registration procedure when the taxpayer already has a login ID of E-portal:
Punjab Revenue Authority enrollment process is discussed below in the diagrammatic form:

Visit Portal PRA


Click on e-enrollment & Enter NTN & image character


Login at E FBR (You will be automatically redirected to e FBR)


Confirm transfer of your particulars from e FBR to PRA


Go to PRA. Passcode and activation code will be sent on email and mobile number


Activate your enrollment at PRA


Enter New password and PIN code

PRA Registration Procedure

Public Revenue Authority registration process involves three steps which are discussed below;
  1. Filling of application form
  2. Verification of documents
  3. Issuance of registration certificate

Step-one PST-01 Application Form

For getting PRA Registration, an application on (PST-01) form filing through an electronic media or manually.

Step-two Verification of Documents and information

Inquiry or verification for the correctness of documents and information given for PRA Registration.

Step-three Registration Certificate issuance

On successful verification of aforementioned documents and information, the Punjab Revenue Authority serves with certificate of PRA Registration to the Applicant.

In case the PRA registration application is rejected

In case of rejection, PRA Authority will inform the cause of refusal within thirty days of date when the application for PRA Registration was furnished.

Compulsory PRA Registration

Suppose Punjab Revenue Authority has no objection after verification and satisfied that the Person is required to get registered but he is not registered yet. In that case, PRA notifies the Person before 15 days of compulsory registration.. In mandatory PRA registration, every Person is given a chance of hearing, and no person is compulsory registered without serving an advance notification to him.

Documents List required for PRA Registration

There are following documents which are essential for Registration with the Punjab Revenue Authority as per the Status of Taxpayer.
Documents Required for Registration of Business Individual in PRA are listed below
  1. PST 01 Form
  2. NTN copy
  3. Email Address and Mobile Number
  4. Paid Electricity Bill
  5. Agreement of Tenancy along with CNIC of owner or Ownership Documents of Business Premises
  6. Copy of CNIC
  7. Certificate of Bank Maintenance.
Documents Required for PRA Registration of Partnership Firm are listed under:
  1. PST 01 Form
  2. Firm NTN copy
  3. Partners CNIC copy
  4. Mobile Number and Email Address
  5. Form C
  6. Agreement of Tenancy along with CNIC of owner or Ownership Documents of Business Premises
  7. Partnership Deed
  8. Paid Electricity Bill
  9. Certificate of Bank Maintenance.
Documents required for PRA registration are cited as under:
  1. PST 01 Form
  2. Company NTN copy
  3. CNIC Partner's copy
  4. Mobile Number and Email Address
  5. Form 2
  6. Certificate of incorporation.
  7. MOA and AOA.
  8. Paid Electricity Bills
  9. Tenancy Agreement along with CNIC of owner or Ownership Documents of Business Premises
  10. Bank Maintenance Certificate

Suspension of PRA Registration

If the Punjab Revenue Authority is satisfied with the person that he is not entitled to get itself registered or has furnished to fulfill the legal responsibilities mentioned in the Punjab Sales Tax on Services Act and Rules then the Authority has a right to suspend or deactivate the Registration of that person.

De Registration from Punjab Revenue Authority

A person will be deregistered by the Punjab Revenue Authority if it is not involved with any services and also not liable for registration under this Act.

Filing of deregistration application

If any person registered under this Act considers that he is not liable with the rules and lawful duties or necessities for Registration defined in section 25 of the Punjab Sales Tax on Services Act 2012, then he can furnish an application for deregistration to the concerned Authority. Application will be disposed-off by the authority within the three months of filing that application or within an extended time period of 60 days.
FBR’s rules and regulations are different from the rules under the Punjab Sales Tax on Services Act 2012 and the act itself. Tax system at Federal level is monitored by the Federal Board of Revenue whereas the Punjab Revenue Authority symbolizes at the provincial level. A Person registered with PRA is required to file a separate tax return relating to services.

Furnishing of Sales Tax Return with PRA

Sales Tax Return on services is like an assessment form furnished with PRA, normally before the fifteenth of each month, to indicate the amount of Sales Tax required to pay them. Persons are required to pay a penalty of Rupees five thousands if they fail to file their sales tax returns within the time limit as prescribed by the Authority.
Sales Tax Return elaborates the following:
  • Number of services rendered during the period
  • Deduction of tax during the period
  • Sales tax payable to PRA for the period
If the tax payable is probable, then the Person will pay the said amount through tax challan to either any designated branches of the National Bank of Pakistan or through an online ADC payment.
A Person who is registered under this Act will keep all the services records rendered during the tax period:
Records of the taxable services indicate the following with respect to the directions of Punjab Sales Tax Act on Services 2012;
  • Description, detail and nature of rendered service;
  • Assistance given during the Tax Period;
  • The particulars of that person to whom the service was rendered
  • Particulars/detail of services exempt under the Act
  • Any other necessary detail as mentioned by the PRA;