Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

Sales Tax Rules, 2006 CHAPTER-I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION From: 2025-01-01 - To: 0000-00-00 1[***] ____________________________________________________________ 1-Rule 4 omitted by Notification No. SRO 494(I)/2015, dated June 30, 2015. Rule 4–Omission.– Before omission by SRO 494(I)/2015, Rule 4 read as follows:– “4. Requirement of registration.– The following persons engaged in making of taxable supplies in Pakistan (including zerorated supplies) in the course or furtherance of any table activity carried on by them, if not already registered, are required to be registered in the manner specified in this chapter, namely:– 1[(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; 2[ ] (e) a person required, under any other Federal law or Provincial law, to be…