08-04-2010, 07:46 PM
<b>4. Requirement of registration.â </b>
The following persons engaged in making of taxable supplies in Pakistan (including zero-rated supplies) in the course or furtherance of any taxable activity carried on by them, if not already registered, are required to be registered in the manner specified in this Chapter, namely--
(a) a manufacturer not being a cottage industry.
(b) a retailer whose value of supplies, in any period during the last twelve months exceeds five million rupees;
(c) an importer.
(d) a wholesaler (including dealer) and distributor.
(e) a person required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act.
(f) a commercial exporter, who intends to obtain sales tax refund against his zero-rated supplies.
The following persons engaged in making of taxable supplies in Pakistan (including zero-rated supplies) in the course or furtherance of any taxable activity carried on by them, if not already registered, are required to be registered in the manner specified in this Chapter, namely--
(a) a manufacturer not being a cottage industry.
(b) a retailer whose value of supplies, in any period during the last twelve months exceeds five million rupees;
(c) an importer.
(d) a wholesaler (including dealer) and distributor.
(e) a person required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act.
(f) a commercial exporter, who intends to obtain sales tax refund against his zero-rated supplies.
