The Punjab Revenue Authority (PRA) is responsible for collecting Sales Tax on Services in the province of Punjab. All service providers registered with PRA must file monthly sales tax returns, even if no taxable services were provided during the month (zero return). Filing is done electronically through the PRA’s official portal.
Below is a step-by-step updated guide for filing PRA sales tax returns in 2025:
Step 1: Register with PRA
If you haven’t already registered, visit https://www.pra.punjab.gov.pk and complete the online registration process to obtain your Punjab Sales Tax Registration Number (PSTRN).
Step 2: Gather Required Information
Before starting the return filing, prepare the following:
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Monthly sales invoices
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Purchase invoices (if claiming input tax)
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Payment receipts
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Tax calculation sheets
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Bank details (for tax payment)
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Adjustments and carry-forward summaries (if any)
Step 3: Log In to PRA e-Filing Portal
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Enter your User ID (usually PSTRN) and Password
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You will be redirected to the Taxpayer Dashboard
Step 4: Go to ‘Return Filing’
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Click on “Sales Tax Return” under the e-Services menu
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Select the tax period (month and year) for which the return is being filed
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Click on “Start Filing” to initiate the process
Step 5: Fill Out the Sales Tax Return
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Taxable Turnover: Enter gross value of taxable services provided during the month
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Output Tax: System auto-calculates based on applicable rate (usually 16%)
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Exempt/Zero-Rated Services: If applicable, provide details
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Input Tax (if allowed): Input any admissible purchases and services that qualify for tax adjustment
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Adjustments: Include any previous month’s carry-forward credits or debit notes
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Net Payable Tax: The system will compute the amount payable
Step 6: Review and Submit Return
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Carefully review all fields before submission
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Once confirmed, click “Submit”
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A confirmation message and Return Filing Reference Number (RFRN) will be generated
Step 7: Generate PSID and Pay Tax
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Go to “Payment” section
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Select your tax period and click on “Generate PSID”
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Use the PSID to pay via:
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1Link connected bank branches
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Mobile banking apps
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ATM or internet banking
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Save proof of payment
Step 8: Recheck Filing Status
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After successful payment, revisit the dashboard to ensure the status shows “Filed”
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Download and save a copy of your filed return PDF for your records
Filing Deadline
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Returns must be filed by the 15th of every month for the previous month
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Late filing may result in penalties and default surcharge
Key Compliance Notes
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Zero activity? You must still file a Nil Return
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Maintain digital and hard copies of all documents for 5 years
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PRA may conduct audits, so ensure record accuracy
