GOVERNMENT OF PUNJAB

Punjab Revenue Authority

Lahore, dated 2012

NOTIFICATION
(Sales Tax on Services)

No.PRA/Orders.06/2012 (1). In exercise of the powers conferred under section

76 of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), the Punjab
Revenue Authority, with the approval of the Government, is pleased to make the
following rules:

CHAPTER I
PRELIMINARY

1. Short title and commencement.– (1) These rules may be cited as the
Punjab Sales Tax on Services (Registration and De-registration) Rules 2012.

(2) They shall come into force at once.

CHAPTER II
REGISTRATION

2. Requirement of registration.– (1) Every person engaged in providing

taxable service or services or pay tax under the Act is required to be registered in
the manner specified in these rules.

(2) Where a person provides one or more taxable services from one or
more premises and has a centralized billing or invoicing system or centralized
accounting system in the Punjab, such person shall be entitled to apply for and take
one registration.

(3) Where a person is providing more than one taxable services, he may
make a single application mentioning therein all the taxable services provided by
him and certificate of registration in such case shall indicate details of all taxable
services provided by him.

(4) Where a person carrying out business of providing taxable services

simultaneously in more than one province including the Punjab, such person is
required to take a separate registration for the Punjab and pay tax accordingly in
respect of the services rendered by him in the Punjab.

(5) Every registered person shall invariably and conspicuously mention his
registration number on his invoices, bills, vouchers or other similar documents and
on his correspondence with the Authority or any of the officers of the Authority.

3. Application for registration.– (1) A person required to be registered under

the Act shall apply electronically or manually to the Authority in the prescribed
Form PST–01 as appended to these rules and the applicant shall immediately be
issued provisional certificate of registration.

(2) The Authority may cause further verification or inquiry to ascertain the
accuracy of information or particulars declared in the application for registration for
genuineness of the documents, if any, attached therewith and on completion of
such verification or inquiry, it may register the applicant and issue a certificate of
registration in PST-03 as annexed with these rules with specific number of the
applicant in the prescribed form preferably within thirty days of application.

(3) In case of rejection, the Authority shall inform the applicant specifying
the reasons for such rejection within thirty days from the date on which complete
application is received in the office of the Authority.

4. Sanctity of registration.– No person except the person to whom

registration has been issued can use the registration or its number for any lawful
purpose and no person holding registration in his name can dispose of his
registration in any manner.

CHAPTER III
DE-REGISTRATION

5. De-registration.– Every registered person who ceases to provide taxable

service shall apply to the Authority through an application for the cancellation of the
registration on a prescribed Form PST–02 as annexed to these rules and the
Authority after making such audit or enquiries as may be necessary shall de-
register such person from such date as may be specified by the Authority or the
date on which the tax, if outstanding, against such person are deposited by him,
whichever is later.
6. Suspension and cancellation of the registration.– Where a registered
person commits any tax fraud, deliberate and intentional non-payment or short
payment of tax or evasion of tax, his registration may, without prejudice to any
other action under the law, be suspended by the Authority, the reasons or basis
whereof shall be communicated to him and after necessary inquiry and after giving
an opportunity of being heard, his registration may be cancelled.

7. Revival of cancelled registration.– (1) Where it is proved that a

registration has been cancelled on account of any incorrect comprehension of facts
or wrong understanding of the circumstances leading to cancellation, the Authority
may revive the cancelled registration subject to such conditions and with effect
from such date as it may deem appropriate to specify.

(2) The person whose cancelled registration is revived, shall be entitled to

such benefits and privileges under the Act and rules made thereunder as may be
specified by the Authority.

8. Treatment of invoices.– During the period of suspension of a registration,

the invoices issued by a person whose registration has been cancelled shall not be
eligible for the purpose of tax credit, adjustment or refund or any other similar
benefit under the Act.

9. Undischarged tax liability.– Suspension or cancellation of a registration

shall not absolve the person of any tax liability which he has not discharged during
the period of his registration.

CHAPTER IV
MISCELLANEOUS

10. Automatic grant of registration.– The existing taxpayers already

registered with the Federal Board of Revenue shall not be required to file any new
application for registration , they shall be automatically registered for the purpose
of the Act and shall receive an intimation from the Authority either through email or
SMS or by courier or post, assigning them “P” as prefix to NTN(P+NTN).

11. Change in particulars of registration.– In case there is a change in the

name, address or other particulars as stated in the registration certificate, including
the cases covered under rule 10, the registered person shall intimate the proposed
change in the prescribed form (PST-01) to the Authority, which may either approve
or reject the request for change preferably within thirty days of the receipt of such
intimation.

12. Transfer of registration.– (1) The Authority may either subject to

conditions or otherwise order the transfer of the registration of any person from the
jurisdiction of one office or officer to the other office or officer of the Authority.

(2) In case a registered person intends to shift his business activity from
the jurisdiction of one office or officer to another or he has any other valid reason
for such transfer, he shall apply to the Authority for transfer of his registration
along with necessary documents, if any, and the Authority shall after necessary
verifications, decide such application under intimation to the registered person and
concerned officer.

(3) The Authority may on its own motion transfer any registration from
one office or officer of the Authority to another under intimation to the concerned
registered person.

13. Treatment of a wrong compulsory registration.– Where a person has

been compulsorily registered and it is subsequently proved that such person is not
liable to registration for the purposes of the Act, the Authority may cancel such
registration ab initio and a person whose such registration is cancelled shall not be
subjected to any tax liability for the period of his such compulsory registration.

14. Sale of registered business or economic activity.– (1) No business or

economic activity involving providing of taxable service or services for which
registration has been obtained from the Authority shall be sold or disposed off
without prior permission from the Commissioner.

(2) The buyer of a registered business or economic activity shall obtain a

new registration certificate or if allowed by the Authority seek changes in the
existing registration certificate.

(3) While granting permission under sub rule (1), the Commissioner may
specify or impose such conditions or restrictions as he may deem appropriate with a
view to safeguard the revenue interests of the Government.
 (4) Every permission granted by the Commissioner under this rule shall be
conveyed to the Authority within fifteen days thereof and shall be entered into the
computerized system in such manner as may be specified by the Authority.

Explanation: For the purpose of this rule, sale includes merger.

15. No fee for registration or deregistration.–Registration and deregistration

under these rules shall be free of any fee or service charge.
 Government of Punjab
Punjab Revenue Authority PST - 01
Taxpayer Registration Form Rule 3

1 Sheet No. of Token No. No

2 Apply New Registration with PRA as Service Provider NTN

for PRA Registration, who already have NTN Change in Particulars Duplicate Certificate -

3 Punjab Revenue Authority is authorized to obtain my registration / enrollment particulars from FBR and other provincial boards of revenue.
Authorization
This option is applicable only to already registered taxpayer with FBR, and authorizing PRA Portal to transfer the registration & enrollment particulars from FBR Portal.

4 Category Comapany Individual AOP

5 Basis As per Law Voluntary Registration Compulsory Registration Expected Annual Turnover Rs.

6 Status Resident Non-Resident Country of Non Resident

7 CNIC/PP No. [for Individual only, Non-Residents to write Passport No.] Gender Male Female
Registry

8 Reg./Inc. No. [for Company & Registered AOP only] Birth / Inc. Date

9 Name
Name of Registered Person (Company, Individual or AOP Name)

10 Address Registered Office Address for Company and Mailing / Business Address for Individual & AOP, for all correspondence

Office/Shop/House/Flat/Plot No. Street/Lane/Plaza/Floor/Village Block/Mohallah/Sector/Road/Post Office/etc.

Province District City/Tehsil Area/Town

11 Type of Service Hotel / Club / Caterer Advertisement ( Television / Radio / Cable Television ) Customs Agent / Ship Chandler / Stevedore Telecommunication

Banking / Non-Banking Shipping Agent Insurance / Re-insurance Courier Stock Broker Others

Service Code

12 Principal Service

13 Agent Self Agent u/s 71 in Capacity as

CNIC / NTN Name

Agent Particulars u/s 71

Address
Office/Shop/House/Flat/Plot No. Street/Lane/Plaza/Floor/Village Block/Mohallah/Sector/Road/Post Office/etc.

Province District City/Tehsil Area/Town

14 Phone Mobile Fax

Area Code Number Area Code Number Area Code Number

15 E-Mail (e-Mail address for all correspondence) Web Address:

(if any)

16 Total Director/Shareholder/Partners Please provide information about top-10 Directors/Shareholders/Partners Total Capital
Director/Shareholder/Partners

17 Type NTN / CNIC / Passport No. Name of Director/Shareholder/Partner Share Capital Share % Action
(Add/Remove)

18 All Other Shareholders/Directors/Partners (in addition to 10)

19 Action
Activity Code Other Business Activities in addition to the Principal Activity given at Sr-12 above
Other Activities

(Add / Close)

20 Total business/branches Provide details of all business/branches/outlets/etc., use additional copies of this form if needed

21 Bus/Br. Serial Action Requested Add Change Close

22 Business / Branch Name

Bus/Br. Type
Business / Branches

HQ/Factory/Showroom/Godown/Sub. Off./etc.
Trade Name

Address
Office/Shop/House/Flat/Plot No. Street/Lane/Plaza/Floor/Village Block/Mohallah/Sector/Road/Post Office/etc.

Province District City/Tehsil Area/Town

23 Nature of
Premises Possession Owned Rented Others Owner's CNIC / NTN / FTN Owner's Name

24 Electricity Ref. No. Gas Connection Installed Yes No Gas Consumer No.

25 Phone No. Business / Branch Start Date Business / Branch Close Date
Area Code Number if applicable

26 Total Bank Accounts Provide details of all bank accounts, use additional copies of this form if needed
Bank Accounts

27 Account Sr. Action Requested Add Change Close

28 A/C No. A/C Title Type

29 Bank Name City Branch

(NBP, MCB, UBL, Citi, etc.)

30 Account Start Date Account Close Date, if close action is requested

31 I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete in all respects. It is further declared that any notice sent
Declaration

on the e-mail address or the address given in the registry portion will be accepted as legal notice served under the law. I also hereby authorize, Punjab Revenue Authority to obtain my
registration data from Federal Board of Revenue and other provincial tax administrations.

32
Date CNIC / Passport No. Name of Applicant SIGNATURE
 Government of Punjab
Punjab Revenue Authority
PST - 02
De - Registration Form Rule 5

1 NTN - (Sheet No of ) Acknowledgement No. No

2 Category Comapany Individual AOP Firm

3 Status Resident Non-Resident

4 CNIC/PP No. - - [for Individual only]

5 Reg./Inc. No. [for Company & Registered AOP only] Date of Incorporation
Registry

6 Name Trade Name

Name of Registered Person (Company, Individual or AOP Name)

7 Address Registered Office Address for Company and Mailing / Business Address for Individual & AOP, for all correspondence

Office/Shop/House/Flat/Plot No. Street/Lane/Plaza/Floor/Village Block/Mohallah/Sector/Road/Post Office/etc.

Province District City/Tehsil Area/Town

E-Mail (e-Mail address for all correspondence) Web Address:

8 Ceased to carry on business

Reasons of De-Registration

9 Service has become exempt (Give details)

10 Taxable turnover during the last 12 months has remained below the threshold
(a) Please give the value of taxable services provided in last 12 months Rs.
(b) Plese give reason(s) for reduction in your taxable turnover (attach sheet, if necessary)

11 Transfer of sale of business (Attach proof) Merger with another person (Attach proof) Merger with another firm or business (Attach proof)

12 Other (Please Describe)

13 I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete in all respects. It is further declared that any notice sent
Declaration

on the e-mail address or the address given in the Serial 7 will be accepted as legal notice served under the law. I request for de-registration of my Business or Company (as the case may
be).

14
Date CNIC / Passport No. Name of Applicant SIGNATURE
Punjab Revenue Authority PST - 03
Government of Punjab Rule 3 (2)

REGISTRATION CERTIFICATE
(Sales Tax on Services)

PNTN : Registration Date :

Name :

Business Name :

Business Address :

Category :

Status :

CNIC No. : Reg. / Inc. No. :

Principal Activity :

Other Activities :

This certificate shall be prominently displayed at a conspicuous place of the premises in which
business or work for gain is carried on. NTN certificate is also required to be indicated on the signboard.

The NTN must be written on all returns, payment challans, invoices, letter heads,
NOTE: advertisements, etc. and all correspondence made with the Punjab Revenue Authority.

CHAIRPERSON
PUNJAB REVENUE AUTHORITY