Sales Tax General Order No. 25 of 2026

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue                       Islamabad, the 28 th September, 2026 Sales Tax General Order No. 25 of 2026 Subject: Movement of Goods from Factorv to Registered Person's Own Warehouse - Non-Applicabilitv of Digital Invoicing and Prescribed Documentation 1.An inter-premises movement of goods from a factory to the registered person's own warehouse, held under the same Sales Tax Registration Number (STRN), does not constitute a "supply" and therefore does not attract the obligation to issue a digital/einvoice. Such movement must nonetheless be evidenced by a prescribed non-fiscal Stock Transfer Note, as set out at Annexure-A, to preclude its mis-characterisation as an undocumented supply during transit checks or audit. 2. The "Supply", as defined in Section 2(33) of the Sales Tax Act, 1990, requires a sale or other transfer of the right to dispose of goods as owner. Where goods move between the factory and warehouse of the same registered person, there is no change of ownership and no consideration; the transaction accordingly Palls outside the charge created under Section 3 of the Act. As no supply occurs, the requirement under Section 23 to issue a tax invoice does not arise, and Chapter XIV of the Sales Tax Rules, 2006 which governs transmission of tax invoices for taxable supplies through a licensed integrator or PRAL is not attracted. This position is displaced where the receiving warehouse is separately registered for sales tax (a distinct STRN). In that event the movement is between two distinct registered persons and is treated as a taxable supply; digital invoicing under Chapter XIV becomes mandatory and output tax is chargeable in the normal manner. In the absence of any accompanying document, goods-in-transit are exposed to detention at enroute under the monitoring regime referable to Section 40B, and to being treated, on audit, as clandestine removal/undocumented supply for want of a tax invoice. For purpose of inter-premises movement of goods, the…