No.PRA/Orders.06/2012 (1). In exercise of the powers conferred under section 76 of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), the Punjab Revenue Authority, with the approval of the Government, is pleased to make the following rules:
CHAPTER I
PRELIMINARY
1. Short title and commencement.
(1) These rules may be cited as the Punjab Sales Tax on Services (Registration and De-registration) Rules 2012.
(2) They shall come into force at once.
CHAPTER II
REGISTRATION
2. Requirement of registration.
(1) Every person engaged in providing taxable service or services or pay tax under the Act is required to be registered in the manner specified in these rules.
(2) Where a person provides one or more taxable services from one or more premises and has a centralized billing or invoicing system or centralized accounting system in the Punjab, such person shall be entitled to apply for and take one registration.
(3) Where a person is providing more than one taxable services, he may make a single application mentioning therein all the taxable services provided by him and certificate of registration in such case shall indicate details of all taxable services provided by him.
(4) Where a person carrying out business of providing taxable services simultaneously in more than one province including the Punjab, such person is required to take a separate registration for the Punjab and pay tax accordingly in respect of the services rendered by him in the Punjab.
(5) Every registered person shall invariably and conspicuously mention his registration number on his invoices, bills, vouchers or other similar documents and on his correspondence with the Authority or any of the officers of the Authority.
3. Application for registration.
(1) A person required to be registered under the Act shall apply electronically or manually to the Authority in the prescribed Form PST–01 as appended to these rules and the applicant shall immediately be issued provisional certificate of registration.
(2) The Authority may cause further verification or inquiry to ascertain the accuracy of information or particulars declared in the application for registration for genuineness of the documents, if any, attached therewith and on completion of such verification or inquiry, it may register the applicant and issue a certificate of registration in PST-03 as annexed with these rules with specific number of the applicant in the prescribed form preferably within thirty days of application.
(3) In case of rejection, the Authority shall inform the applicant specifying the reasons for such rejection within thirty days from the date on which complete application is received in the office of the Authority.
4. Sanctity of registration.
No person except the person to whom registration has been issued can use the registration or its number for any lawful purpose and no person holding registration in his name can dispose of his registration in any manner.
CHAPTER III
DE-REGISTRATION
5. De-registration.
Every registered person who ceases to provide taxable service shall apply to the [Commissioner]1 through an application for the cancellation of the registration on a prescribed Form PST–02 as annexed to these rules and the [Commissioner]1 after making such audit or enquiries as may be necessary shall de-register such person from such date as may be specified by the [Commissioner]1 or the date on which the tax, if outstanding, against such person are deposited by him, whichever is later.
6. Suspension and cancellation of the registration.
Where a registered person commits any tax fraud, deliberate and intentional non-payment or short payment of tax or evasion of tax, his registration may, without prejudice to any other action under the law, be suspended by the Authority, the reasons or basis whereof shall be communicated to him and after necessary inquiry and after giving an opportunity of being heard, his registration may be cancelled.
7. Revival of cancelled registration.
(1) Where it is proved that a registration has been cancelled on account of any incorrect comprehension of facts or wrong understanding of the circumstances leading to cancellation, the Authority may revive the cancelled registration subject to such conditions and with effect from such date as it may deem appropriate to specify.
(2) The person whose cancelled registration is revived, shall be entitled to such benefits and privileges under the Act and rules made thereunder as may be specified by the Authority.
8. Treatment of invoices.
During the period of suspension of a registration, the invoices issued by a person whose registration has been cancelled shall not be eligible for the purpose of tax credit, adjustment or refund or any other similar benefit under the Act.
9. Undischarged tax liability.
Suspension or cancellation of a registration shall not absolve the person of any tax liability which he has not discharged during the period of his registration.
CHAPTER IV
MISCELLANEOUS
10. Automatic grant of registration.
The existing taxpayers already registered with the Federal Board of Revenue shall not be required to file any new application for registration, they shall be automatically registered for the purpose of the Act and shall receive an intimation from the Authority either through email or SMS or by courier or post, assigning them “P” as prefix to NTN(P+NTN).
11. Change in particulars of registration.
In case there is a change in the name, address or other particulars as stated in the registration certificate, including the cases covered under rule 10, the registered person shall intimate the proposed change in the prescribed form (PST-01) to the Authority, which may either approve or reject the request for change preferably within thirty days of the receipt of such intimation.
12. Transfer of registration.
(1) The Authority may either subject to conditions or otherwise order the transfer of the registration of any person from the jurisdiction of one office or officer to the other office or officer of the Authority.
(2) In case a registered person intends to shift his business activity from the jurisdiction of one office or officer to another or he has any other valid reason for such transfer, he shall apply to the Authority for transfer of his registration along with necessary documents, if any, and the Authority shall after necessary verifications, decide such application under intimation to the registered person and concerned officer.
(3) The Authority may on its own motion transfer any registration from one office or officer of the Authority to another under intimation to the concerned registered person.
13. Treatment of a wrong compulsory registration.
Where a person has been compulsorily registered and it is subsequently proved that such person is not liable to registration for the purposes of the Act, the Authority may cancel such registration ab initio and a person whose such registration is cancelled shall not be subjected to any tax liability for the period of his such compulsory registration.
14. Sale of registered business or economic activity.
(1) No business or economic activity involving providing of taxable service or services for which registration has been obtained from the Authority shall be sold or disposed off without prior permission from the Commissioner.
(2) The buyer of a registered business or economic activity shall obtain a new registration certificate or if allowed by the Authority seek changes in the existing registration certificate.
(3) While granting permission under sub rule (1), the Commissioner may specify or impose such conditions or restrictions as he may deem appropriate with a view to safeguard the revenue interests of the Government.
(4) Every permission granted by the Commissioner under this rule shall be conveyed to the Authority within fifteen days thereof and shall be entered into the computerized system in such manner as may be specified by the Authority.
Explanation: For the purpose of this rule, sale includes merger.
15. No fee for registration or deregistration.
Registration and deregistration under these rules shall be free of any fee or service charge.
Government of Punjab — Punjab Revenue Authority. Rule 3.
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Government of Punjab — Punjab Revenue Authority. Rule 5.
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Punjab Revenue Authority — Government of Punjab. Rule 3 (2).
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This certificate shall be prominently displayed at a conspicuous place of the premises in which business or work for gain is carried on. NTN certificate is also required to be indicated on the signboard.
NOTE: The NTN must be written on all returns, payment challans, invoices, letter heads, advertisements, etc. and all correspondence made with the Punjab Revenue Authority.
CHAIRPERSON
PUNJAB REVENUE AUTHORITY
This digital version of the Punjab Sales Tax on Services (Registration and De-registration) Rules, 2012 is provided as-is. Although reasonable efforts have been made to ensure accuracy and avoid error, no warranty is made as to its accuracy or completeness. Consult the official sources or Gazette when legal accuracy is material.