Sales Tax Rules, 2006

CHAPTER-XIV-A

MONITORING OR TRACKING OF CERTAIN REGISTERED PERSONS BY ELECTRONIC OR OTHER MEANS

Sales Tax Rules, 2006 CHAPTER-XIV-A MONITORING OR TRACKING OF CERTAIN REGISTERED PERSONS BY ELECTRONIC OR OTHER MEANS From: 2025-01-01 - To: 0000-00-00 1[150ZB. Electronic Invoice System.- (1) The registered person specified in rule 150ZA, hereinafter referred to in this Chapter as specified registered person, shall install such fiscal electronic device and software, as approved by the Board, available on its website with complete technical instructions for installation, configuration and integration. (2) The specified registered person shall register all his branches with the Board’s computerized system, from which they make or intend to make supplies and shall also register each point of sale (POS) to activate the integration duly providing the following information, namely:- a. POS registration number; b. name of business; c. branch name; d. branch address; e. POS identification number; and f. registration date. (3) The provisions of rules 150ZEB, 150ZEC and 150ZEG shall also apply to the sales made from each of the registered branches in respect of- a. recording of sales; b. components and features of electronic fiscal device (EFD); c. functionalities of POS; d. transmission of sale invoice data to the Board; e. printing and contents of sale invoice including printing of QR code and FBR fiscal invoice number thereon; f. population of transmitted data in Annex-C of the return of relevant month; g. bearing of cost of equipment and integration thereof; h. display of FBR logo and the banner text; i. recording and transmission of online sales including those made through social media sites. j. accreditation of POS system; and k. reporting of failure of registered person to transfer sale data by the customer.] 2[(4) Furthermore, it is also mandatory for all the restaurants, bakeries, caterers and sweetmeat shops supplying prepared food, foodstuff and sweetmeats to show prices and amount of tax separately on menu cards or menu board displayed in their outlets for the end consumers.] _________________________________________________________________________ 1-Rule “150ZB” substituted by Notification No. S.R.O. 1203(I)/2019, dated October 10, 2019 2-Sub-rule “(4)”…