In Pakistan, PRA refers to the Punjab Revenue Authority, not Pakistan Revenue Automation Limited, which is a separate entity. The Punjab Revenue Authority (PRA) is responsible for the administration and collection of Sales Tax on Services in the province of Punjab under the Punjab Sales Tax on Services Act, 2012.
If you are a service provider operating in Punjab and fall under the taxable services list, registration with PRA is mandatory. The process is fully online, and registration can be completed through the PRA’s official portal.
Who Needs to Register with PRA?
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Individuals, sole proprietors, firms, or companies providing taxable services in Punjab
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Businesses involved in sectors such as restaurants, salons, consultants, construction, freight, IT services, and more (as per PRA Schedules)
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Any service provider with a business location in Punjab, even if the head office is elsewhere
Prerequisites for PRA Registration
Before initiating registration with PRA, make sure you have the following:
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Valid CNIC (for individuals)
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NTN (National Tax Number) from FBR
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Sales Tax Registration Number (if already registered with FBR)
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Business Registration Certificate (SECP for companies or Partnership Deed for firms)
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Active email address and mobile number
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Utility bill and tenancy/ownership documents (for business premises verification)
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Bank account details of the business
Step-by-Step PRA Registration Process (2025 Updated)
Step 1: Visit the PRA Portal
Go to the official PRA website: https://www.pra.punjab.gov.pk
Step 2: Click on “e-Registration”
Under the “Taxpayer Services” or “Login” menu, choose “e-Registration” for new taxpayers.
Step 3: Create an Account
You will be asked to create an account using your CNIC/NTN, email, and phone number. An OTP will be sent for verification.
Step 4: Fill Out the Registration Form
Enter the following information:
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Personal/business profile
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Type of service you offer
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Address of business premises
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Bank account details
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CNIC/NTN/Registration documents
Step 5: Upload Required Documents
Upload scanned PDF copies of:
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CNIC
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NTN certificate
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SECP incorporation or business registration certificate
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Rent/ownership agreement of premises
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Utility bill (electricity or gas – not older than 3 months)
Step 6: Submit the Application
Once the application is submitted, PRA will verify the information. You will receive an acknowledgment email with a tracking ID.
Step 7: PRA Verification and Account Activation
The PRA team may conduct a physical or virtual verification. After approval, your PRA Registration Number (PSTRN) will be issued, and your account will be activated.
Step 8: Start Filing Returns
Log in using your credentials. File monthly Sales Tax Returns on Services through the PRA portal by the 15th of every month, even if there is no activity (zero return).
Key Compliance Requirements After Registration
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File monthly returns (Form PST-03) on time
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Pay due tax through PSID and integrated bank channels
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Maintain proper records and invoices (Rule 29 of Punjab Sales Tax Rules, 2012)
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Display PRA Registration Certificate at your place of business
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Cooperate with PRA audit and enforcement teams if required
Common PRA Taxable Services (Partial List):
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Restaurants and catering services
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Beauty salons, spas, and gyms
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Software development and IT services
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Event management
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Freight forwarding and logistics
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Legal and accounting services
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Advertising and marketing agencies
Note: Failure to register may result in penalties, fines, or forced registration by the PRA
