What is STRN?
STRN (Sales Tax Registration Number) is the registration number FBR issues 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 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 | Penalty under section 33 plus default surcharge |
| Payment of Tax Due | 15th of following month | Default surcharge at a KIBOR-linked rate |
| 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.
Federal STRN or Provincial Registration?
Sales tax in Pakistan is split. FBR taxes goods; the provinces tax services. Many businesses need one, some need both.
| Business | Federal STRN (FBR) | Provincial registration |
|---|---|---|
| Manufacturer of goods | Yes | Only if it also provides taxable services |
| Importer or wholesaler of goods | Yes, subject to thresholds | Usually no |
| Software house or consultancy | Usually no | PRA, SRB, KPRA or BRA depending on location |
| Restaurant | Depends on structure | Yes, under the provincial law |
| Online seller of physical products | Yes, once it is a Tier-1 retailer or above thresholds | Possibly, for delivery or other services |
The Sales Tax Active Taxpayers List
Sales tax has its own Active Taxpayers List, separate from the income tax list. A registered person who fails to file monthly returns drops off it, and buyers cannot claim input tax on purchases from someone who is not active. Staying on this list is therefore commercially important, not just a compliance detail.
Suspension and Blacklisting
Under section 21, FBR can suspend or blacklist a registration where it suspects fake invoices, non-existent premises or non-filing. A suspended person cannot issue valid invoices until the matter is resolved. Responding quickly to the show-cause notice, with evidence of premises and genuine business, is the best way to restore it.
Fees
STRN registration is Rs 3,000 and monthly sales tax return filing is Rs 3,000 per month on our pricing page.
Frequently Asked Questions
Is there a separate Active Taxpayers List for sales tax?
Yes. Sales tax has its own active list, and buyers cannot claim input tax on purchases from suppliers who are not active.
Can FBR suspend my STRN?
Yes. Under section 21, registration can be suspended or blacklisted for suspected fake invoicing, non-existent premises or non-filing, after a notice.
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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