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Commentary

General requirements (Pakistan)

37 Pakistan

General requirements (Pakistan)

The GST registration process in Pakistan differs slightly depending on the type of registration (ie compulsory or voluntary) and the constitution of the business (ie sole proprietor, partnership or company).

Applications for GST registration must be submitted online, with the relevant supporting documents, via the FBR's IRIS portal:

https://iris.fbr.gov.pk/login

Before applying for registration under the Sales Tax Act 1990, a person must first be registered for income tax purposes in Pakistan. Upon successful registration, login credentials for the IRIS portal will be issued.

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