What is STRN (Sales Tax Registration Number)?
The Sales Tax Registration Number identifies a business registered with FBR for sales tax.
Updated
Meaning
English
The Sales Tax Registration Number identifies a business registered with FBR for sales tax.
Roman Urdu
STRN us business ka number hai jo FBR ke paas sales tax ke liye registered ho.
Also called sales tax registration number, sales tax number, STN.
Example
A distributor registered for sales tax prints its STRN on every sales tax invoice. A retailer buying from it checks that the supplier's STRN is active before claiming the input tax on that invoice.
How it works
A business registers for sales tax on IRIS after it has an NTN. Once registered, it must charge sales tax on taxable supplies, issue sales tax invoices showing its registration number, and file monthly sales tax returns. Buyers who are themselves registered can claim the tax on those invoices as input tax, but only if the supplier is active and has declared the sale.
Provincial authorities register businesses for sales tax on services separately: PRA in Punjab, SRB in Sindh, KPRA in Khyber Pakhtunkhwa and BRA in Balochistan. A business that sells both goods and services may need both federal and provincial registrations.
In Nafaa
Nafaa's tax settings hold the registration details each authority's integration needs, and the monthly report gives sales tax return figures per authority.
Official source
FBR: Sales Tax Basics and FBR: Active Taxpayer List (Sales Tax). Rates, thresholds and dates change with Finance Acts and S.R.O.s; check the current position with the authority or a tax adviser.
Related terms
- NTN (National Tax Number)
The National Tax Number is a taxpayer's identification number with FBR, obtained through FBR's IRIS portal.
- Sales Tax (GST)
Sales tax, often called GST in Pakistan, is a tax on the supply of goods charged under the federal Sales Tax Act, 1990, with services taxed separately by the provinces.
- Sales Tax Invoice
A sales tax invoice is the invoice a sales tax registered person must issue for a taxable supply, showing the details the Sales Tax Act, 1990 requires, including both parties' registration numbers and the tax charged.
- Input Tax and Output Tax
Input tax is the sales tax a registered business pays on its purchases; output tax is the sales tax it charges on its sales. The business pays the difference.