What is STRN?
STRN (Sales Tax Registration Number) is a 7-digit number issued by FBR that authorizes a business to charge, collect, and deposit Sales Tax (GST) on goods. It's mandatory for manufacturers, importers, wholesalers, distributors, and retailers exceeding the prescribed turnover threshold. Standard GST rate in Pakistan is 18%.
Who Needs STRN Registration?
- Manufacturers — regardless of turnover, registration is mandatory
- Importers — must register before clearing goods from customs
- Wholesalers/Distributors — turnover above Rs. 10 million annually
- Retailers — Tier-1 retailers (large shops, chain stores, online sellers above threshold)
- Exporters — register to claim zero-rating and input tax refunds
Documents Required for STRN
| Document | For |
|---|---|
| NTN Certificate | All applicants |
| CNIC copy | Individual / Sole Proprietor |
| Incorporation Certificate | Company |
| Bank account certificate (maintained certificate) | All applicants |
| Business premises proof (rent agreement / ownership) | All applicants |
| Electricity/gas bill of business premises | All applicants |
| GPS-tagged photos of business premises | All applicants (post-2019 requirement) |
STRN Registration Process — Step by Step
- Login to IRIS: Use your existing NTN credentials to log into FBR's IRIS portal.
- Form 14(1): Submit the Sales Tax Registration application with business details, bank account, and premises information.
- Biometric Verification: Visit an authorized e-Sahulat/NADRA center for biometric verification (mandatory for most applicants).
- Post-Verification Visit: An FBR officer may conduct a physical verification of your business premises.
- STRN Issued: Once verified, FBR issues your 7-digit STRN — typically within 3-5 working days after biometric and premises verification.
After Registration — Monthly Compliance
| Task | Deadline | Penalty for Delay |
|---|---|---|
| Sales Tax Return (ST-3) | 18th of following month | Rs. 10,000 + 12% p.a. surcharge |
| Payment of Tax Due | 15th of following month | Default surcharge (KIBOR+3%) |
| Annexure-C (Sales Invoices) | With monthly return | Return rejection |
Important: Even with zero sales in a month, a "nil return" must still be filed. Missing even one monthly return can lead to STRN suspension and blacklisting from the FBR active taxpayer list for sales tax.
Frequently Asked Questions
What's the difference between NTN and STRN?
NTN (National Tax Number) is for income tax — every taxpayer needs one. STRN (Sales Tax Registration Number) is specifically for charging and collecting GST on goods sold. You need NTN first before applying for STRN. Not everyone needs STRN, but everyone earning taxable income needs NTN.
Can I cancel my STRN if my business closes?
Yes. You can apply for de-registration on IRIS by filing Form STR-21. FBR will verify that all returns are filed and no tax dues remain before approving cancellation. It's important to formally de-register rather than simply stopping filing, as the latter leads to default notices and penalties.
Do online sellers (e-commerce) need STRN?
If you're selling physical goods through Daraz, Instagram, or your own website with turnover exceeding the Tier-1 retailer threshold, yes — STRN registration is required. Pure service providers (consultants, freelancers, IT exporters) generally don't need STRN but may need provincial services tax registration (PRA/SRB/KPRA) instead.
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