Sindh Sales Tax on Services Act, 2011

Chapter-IV

REGISTRATION

From: 2023-09-01 - To: 0000-00-00 24. Registration: (1) Registration will be required for all persons who: (a) are residents; (b) provide any of the services listed in the Second Schedule from their registered office or place of business in Sindh and (c) fulfill any other criteria or requirements which the Board may prescribe under sub-section (2) (2) Registration under this section will be regulated in such manner and subject to such conditions and restrictions and rules as the Board may, by notification in the official Gazette, prescribe. (3) A person who receives a service, which is a taxable service by virtue of sub-section (2) of section 3, and is not a registered person shall be deemed to be a registered person for the purposes of the tax period in which 1[* * *]:-- 2[(i) such person receives the service] (ii) an invoice for the value of the service is sent to the person; or (iii) consideration for the service is paid by the person; whichever is earlier and all the provisions of this Act and rules made 1[thereunder] shall be applicable to such person for that particular tax period and any matters relating to, arising out of, or…