Taxation · 7 min read
Required Documents for GST (Sales Tax) Registration in Pakistan – FBR STRN Checklist
Complete checklist of documents required for GST / Sales Tax (STRN) registration with FBR in Pakistan: bank certificate, electricity bill, GPS-tagged photos, letterheads, stamp, rent or ownership proof and income tax returns.
Registering for Sales Tax (commonly called GST) with the Federal Board of Revenue (FBR) gives your business a Sales Tax Registration Number (STRN). Registration is governed by the Sales Tax Act, 1990 and Chapter I of the Sales Tax Rules, 2006, and the application is filed online on FBR's IRIS portal. This guide lists the documents required for GST registration in Pakistan for a sole proprietor, AOP (partnership) or company.
Who needs GST / Sales Tax registration?
Under section 14 of the Sales Tax Act, 1990, registration is required for persons engaged in taxable supplies, including:
- Manufacturers (other than those covered by the cottage-industry exemption)
- Importers of taxable goods
- Wholesalers, distributors and dealers
- Retailers required to register under the Act
- Businesses that need an STRN to supply goods to government departments or corporate buyers
Required documents for GST registration (checklist)
Keep clear, scanned copies of the following before you start the IRIS application:
1. Bank Account Maintenance Certificate
Issued by your bank for the business bank account, showing the account title, IBAN and bank stamp. The account title should match the business name declared to FBR.
2. Bank Statement
A recent statement of the same business account, supporting the bank details entered in the application.
3. Electricity Bill
The latest paid electricity bill of the business premises. The reference / consumer number is entered in the application, so it must belong to the declared address.
4. GPS-Tagged Pictures of the Electricity Meter
FBR requires geo-tagged photographs of the electricity meter installed at the business premises. The meter reference number should be readable, and the photo location should match the business address.
5. Office Premises With Sign Board
GPS-tagged photographs of the business premises showing the sign board with the business name, so the physical existence of the place of business can be verified.
6. Two Letter Heads
Two printed letterheads of the business showing its name, address and contact details.
7. Official Stamp of the Firm
An impression of the business's official rubber stamp.
8. Rent Agreement or Ownership Documents (Registry)
- Rented premises: scanned copy of the rent / tenancy agreement.
- Owned premises: scanned copy of the ownership documents (registry / title deed).
9. Income Tax Returns of Partners / Proprietor
The latest filed income tax returns of the proprietor or of all partners (AOP). The business and its owners must already be registered for income tax (NTN) on IRIS.
Additional documents by business type
| Business type | Also keep ready |
|---|---|
| Sole proprietor | CNIC of the proprietor, NTN, mobile number and email registered in the proprietor's name |
| AOP / Partnership | CNICs of all partners, partnership deed and registration certificate of the firm |
| Company | SECP incorporation certificate, Memorandum & Articles of Association, CNICs of directors and an authorization of the principal officer |
How the registration process works
- Prepare documents – collect the checklist above and take the GPS-tagged photos at the premises.
- Apply on IRIS – submit the sales tax registration application (Form 14(1)) and attach the documents.
- Biometric verification – the applicant / principal officer completes biometric verification through NADRA e-Sahulat as required by FBR.
- Verification by FBR – the concerned office may verify the premises before the STRN is active.
Common reasons applications get delayed
- Photos without GPS location, or location not matching the address
- Electricity bill reference not matching the declared premises
- Bank account title different from the business name
- Missing sign board at the business premises
- Income tax returns of proprietor / partners not filed
Note: FBR procedures change from time to time. Always confirm current requirements on the official FBR website (fbr.gov.pk) and IRIS before applying.
Get your GST registration done with Soomro Law Services
Our Lahore team handles FBR sales tax registration, document preparation, GPS photo guidance and IRIS filing for proprietors, AOPs and companies across Pakistan. WhatsApp +92 304 3761951 or call +92 339 8800112, or book a consultation.
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