# Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012

> Unofficial digital reference edition. Consult the official sources or Gazette when legal accuracy is material.

- **Jurisdiction:** Punjab
- **Subject:** Taxation, customs and public finance
- **Instrument type:** Rules
- **Citation:** PRA/Orders.06/2012 (1)
- **Enacted:** 2012-08-01
- **Catalogue verified:** 2026-09-27
- **Canonical HTML:** [View the formatted edition](https://law.legumlawfirm.co/Punjab-Sales-Tax-on-Services-Registration-and-De-registration-Rules/)
- **Latest amendment:** Latest amendment made by Punjab Revenue Authority Notification No. PRA/Member Legal/692/26, dated 8 June 2026.

## Content

- Chapter I: Preliminary Rule 1
- Chapter II: Registration Rules 2–4
- Chapter III: De-registration Rules 5–9
- Chapter IV: Miscellaneous Rules 10–15
- Forms PST-01–PST-03

### Rules

- 1. Short title and commencement
- 2. Requirement of registration
- 3. Application for registration
- 4. Sanctity of registration
- 5. De-registration
- 6. Suspension and cancellation of the registration
- 7. Revival of cancelled registration
- 8. Treatment of invoices
- 9. Undischarged tax liability
- 10. Automatic grant of registration
- 11. Change in particulars of registration
- 12. Transfer of registration
- 13. Treatment of a wrong compulsory registration
- 14. Sale of registered business or economic activity
- 15. No fee for registration or deregistration

### Forms

- PST-01 Taxpayer Registration Form
- PST-02 De-Registration Form
- PST-03 Registration Certificate (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 [Commissioner][^1] through an application for the cancellation of the registration on a prescribed Form PST–02 as annexed to these rules and the [Commissioner][^1] after making such audit or enquiries as may be necessary shall de-register such person from such date as may be specified by the [Commissioner][^1] 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.

## FORMS

### PST-01 Taxpayer Registration Form

Government of Punjab — Punjab Revenue Authority. Rule 3.

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### PST-01: taxpayer registration form
| No. | Field | Printed text and options |
| --- | --- | --- |
| 1 | **Registry** Sheet No. | of; Token No.; No |
| 2 | Apply for | New Registration with PRA as Service Provider; PRA Registration, who already have NTN; Change in Particulars; Duplicate Certificate; NTN. |
| 3 | Authorization | Punjab Revenue Authority is authorized to obtain my registration / enrollment particulars from FBR and other provincial boards of revenue. 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. |
| 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. |
| 12 | Principal Service | Service Code. |
| 13 | **Agent Particulars u/s 71** Agent | Self; Agent u/s 71 in Capacity as; CNIC / NTN; 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. |
| 14 | Phone | Phone: Area Code; Number. Mobile: Area Code; Number. Fax: Area Code; Number. |
| 15 | E-Mail | e-Mail address for all correspondence; Web Address (if any). |
| 16 | Director/Shareholder/Partners | Total Director/Shareholder/Partners; Please provide information about top-10 Directors/Shareholders/Partners; Total Capital. |
| 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 | Other Activities | Activity Code; Other Business Activities in addition to the Principal Activity given at Sr-12 above; Action (Add / Close). |
| 20 | **Business / Branches** 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 (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. | Area Code; Number; Business / Branch Start Date; Business / Branch Close Date, if applicable. |
| 26 | **Bank Accounts** Total Bank Accounts | Provide details of all bank accounts, use additional copies of this form if needed. |
| 27 | Account Sr. | Action Requested: Add; Change; Close. |
| 28 | A/C No. | A/C Title; Type. |
| 29 | Bank Name | NBP, MCB, UBL, Citi, etc.; City; Branch. |
| 30 | Account Start Date | Account Close Date, if close action is requested. |
| 31 | Declaration | 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 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. |

### PST-02 De-Registration Form

Government of Punjab — Punjab Revenue Authority. Rule 5.

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### PST-02: de-registration form
| No. | Field | Printed text and options |
| --- | --- | --- |
| 1 | **Registry** 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. |
| 6 | Name | Name of Registered Person (Company, Individual or AOP Name); Trade 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 | Reasons of De-Registration | Ceased to carry on business. |
| 9 | Reasons of De-Registration | Service has become exempt (Give details). |
| 10 | Reasons of De-Registration | 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 | Reasons of De-Registration | Transfer of sale of business (Attach proof); Merger with another person (Attach proof); Merger with another firm or business (Attach proof). |
| 12 | Reasons of De-Registration | Other (Please Describe). |
| 13 | Declaration | 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 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. |

### PST-03 Registration Certificate (Sales Tax on Services)

Punjab Revenue Authority — Government of Punjab. Rule 3 (2).

Scroll horizontally to view all columns.

### PST-03: registration certificate fields
| Field | Value |
| --- | --- |
| 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.

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

CHAIRPERSON
PUNJAB REVENUE AUTHORITY

## Footnotes

[^1]: Substituted for “Authority” wherever occurring in rule 5 by Notification No. PRA/Member Legal/692/26, dated 8 June 2026, published in the Punjab Gazette (Extraordinary), 10 June 2026, Notification 127 of 2026.

## Accuracy notice

This digital version of the Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012 is provided as-is. Although reasonable efforts have been made to ensure accuracy and avoid error, no warranty is made as to its accuracy or completeness. Consult the official sources or Gazette when legal accuracy is material.