GST Registration in Pakistan — Federal General Sales Tax FBR
Service Overview
GST (General Sales Tax) registration in Pakistan is mandatory for any business that supplies taxable goods or services above FBR's prescribed turnover threshold. Registered businesses collect GST from their customers at the point of sale, offset it against input tax on their purchases, and remit the net amount to FBR each month through a sales tax return. Pakistan has three main sales tax authorities depending on the nature and location of your business: FBR (Federal Board of Revenue) handles GST on goods and certain services at the federal level; PRA (Punjab Revenue Authority) handles services sold in Punjab; and SRB (Sindh Revenue Board) handles services in Sindh. Most product-based businesses register with FBR. Service businesses register with FBR, PRA, or SRB depending on which province they operate in. The GST rate in Pakistan is 18% for standard goods and services under the Finance Act 2025-26. Certain categories — including basic food items, medicines, and exports — are zero-rated or exempt. Once registered, you must file monthly GST returns through the FBR IRIS portal by the 18th of the following month, even if your sales for that month were zero. At Akbar Tax Store, our team handles the complete GST registration process — document preparation, office front photograph, FBR portal application, and follow-up with the FBR officer — in 5 to 7 working days. We also offer ongoing monthly GST return filing as a separate service to keep your compliance current.
Who Needs GST Registration?
- →Manufacturers and importers of taxable goods — GST registration is mandatory regardless of turnover
- →Wholesale and retail businesses with annual turnover above PKR 10 million
- →Service providers registered under FBR or PRA (consultants, IT companies, agencies)
- →Any business wanting to issue legal tax invoices to corporate clients
- →Exporters — GST registration is needed to claim zero-rated status on exports
- →Businesses supplying to large corporations who require registered suppliers
- →E-commerce businesses selling through platforms like Daraz
- →Restaurants, caterers, and food businesses above the threshold
- →Contractors bidding on government projects that require GST registration
Our Process
- 1Business category and turnover determination
- 2Document preparation and verification
- 3FBR sales tax portal application submission
- 4Follow-up and coordination with FBR
- 5GST registration certificate issued within 5–7 working days
Key Benefits
- ✓Legal compliance for your business operations
- ✓Claim input tax adjustments to reduce tax liability
- ✓Required for government supply contracts
- ✓Avoid penalties for unregistered taxable supplies
- ✓Professional credibility with suppliers and clients
What Happens Without GST Registration?
- ✕FBR can impose penalties of up to 100% of the tax amount for operating without GST registration when required
- ✕Cannot issue legal tax invoices — corporate clients will refuse to work with unregistered suppliers
- ✕Cannot claim input tax adjustments on your own purchases — you pay full GST on everything you buy for the business
- ✕Ineligible for government supply contracts that require GST registration
- ✕Risk of FBR raid and business disruption for operating above the threshold unregistered
- ✕Cannot export goods with zero-rated GST status without registration
- ✕Personal liability for the owner if the business collects GST from customers but is not registered
Frequently Asked Questions
Who needs to register for GST in Pakistan?
GST registration is mandatory for: all importers and manufacturers of taxable goods regardless of turnover; service providers in designated categories; and businesses with annual taxable supplies above FBR thresholds. Voluntary registration is also possible if your turnover is below the threshold but you want to issue tax invoices and claim input adjustments.
What is the difference between FBR GST and PRA registration in Pakistan?
FBR GST registration is for businesses selling taxable goods or providing federally-regulated services anywhere in Pakistan. PRA (Punjab Revenue Authority) registration is specifically for service providers operating in Punjab — doctors, lawyers, consultants, IT companies, event managers, and similar. If you sell goods, you register with FBR. If you provide services in Punjab, you register with PRA. Some businesses need both.
What is the current GST rate in Pakistan?
The standard GST rate for goods and services in Pakistan is 18% under the Finance Act 2025-26. Certain goods are zero-rated (exports, basic food staples under certain conditions) or exempt (medicines, unprocessed agricultural produce). The PRA service tax rate in Punjab is 16%, and SRB in Sindh is 15%.
How long does GST registration take in Pakistan?
With Akbar Tax Store, GST registration is completed in 5 to 7 working days. The timeline depends on FBR officer verification of your premises photos and documents. Our team prepares everything correctly to avoid rejection and re-submission delays.
What documents are required for GST registration in Pakistan?
You need: your CNIC copy, phone number registered on NTN, email address, business name, business address, business category, office front door photograph, electricity bill with meter photograph, property ownership documents or rental agreement, and a bank account maintenance certificate for your business account. Akbar Tax Store guides you through each document and ensures everything is correct before submission.
What is input tax adjustment in GST and how does it benefit my business?
Input tax adjustment is the right to offset the GST you paid on your business purchases against the GST you collected from your customers. For example, if you paid PKR 180,000 in GST on raw materials and collected PKR 360,000 in GST from customers, you only remit PKR 180,000 to FBR. This mechanism prevents double taxation and is one of the key financial benefits of GST registration.
How much does GST registration cost at Akbar Tax Store?
Akbar Tax Store charges PKR 40,000 for complete GST registration with FBR. This covers document preparation, office verification photograph coordination, FBR portal application, follow-up with the assigned FBR officer, and registration certificate delivery. PRA registration for Punjab service providers is also PKR 40,000 and follows the same process.
Do I need to file GST returns every month after registration?
Yes. Once registered, you must file monthly GST returns through the FBR IRIS portal by the 18th of the following month — even for months with zero sales. Failing to file on time results in a PKR 10,000 penalty per month. Akbar Tax Store offers ongoing monthly GST return filing as a separate service to keep your compliance current without the hassle.
Documents Required
- 1ID Card Picture
- 2Phone Number
- 3Email ID
- 4Business Name
- 5Business Address
- 6Business Principal Activity
- 7Office Front Door picture
- 8Electricity bill & meter pic
- 9Property/office agreement
- 10Bank maintenance Certificate (Business bank)