# Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 > Unofficial digital reference edition. Consult the official sources or Gazette when legal accuracy is material. - **Jurisdiction:** Sindh - **Subject:** Taxation, customs and public finance - **Instrument type:** Rules - **Citation:** Notification No. SRB-3-4/03/2022 - **Enacted:** 2022-02-21 - **Catalogue verified:** 2026-09-26 - **Canonical HTML:** [View the formatted edition](https://law.legumlawfirm.co/Sindh-Sales-Tax-Special-Procedure-Online-Integration-of-Business-Rules/) - **Latest amendment:** Latest amendment made by Notification No. SRB-3-4/25/2026, dated 30 June 2026. ## Content ### Rules - 1. Short title, application and commencement - 2. Definitions - 3. PoS integration - 4. Rate of tax - 5. Service fee - 6. Tax invoice - 7. Obligations and requirements - 8. Requirements and obligations for the PoS vendor - 9. Record, Access and Examination - 10. Consequences of non-compliance or contravention - 11. Reporting of failure to transfer sale or bill data to the Board - 12. Procedure for prize scheme - 13. Procedure for mystery shopping - 14. Automated/generation of Annexure-C ### Schedules and forms - Schedule - Annex-I: Sample invoice - Annex-II: Online form [^1]Notification No. SRB-3-4/03/2022, dated 21st February, 2022.--In exercise of the powers conferred by the provisions of sub-section (1) of section 72 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), read-with, sub-section (1) of section 13, sub-section (3) and (4) of section 26 and section 54A thereof and also section 16 of the Sindh Revenue Board Act, 2010 (Sindh Act No. XI of 2010), the Sindh Revenue Board is pleased to make the following rules, namely:-- ## Rule 1 Short title, application and commencement.--(1) These rules may be called the Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022. (2) These rules shall apply to the registered persons providing any of the services or class of services, specified in the Schedule to these rules. (3) These rules shall also apply to an online marketplace acting as a facilitator in transactions that occur between a buyer and a seller or between a service provider and a service recipient in respect of the services specified in the Schedule. (4) These rules shall come into force at once. ## Rule 2 Definitions.--(1) In these rules, unless there is anything repugnant in the subject or context,-- (a) “Act” means the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011); (b) “Board” or “SRB” means Sindh Revenue Board established under the Sindh Revenue Board Act, 2010 (Sindh Act No. XI of 2010); (c) “Integrated person” means a registered person who [^2][is required to integrate or] has integrated the business with the Board's computerized system for real-time reporting of sales as per these rules; (d) “Electronic Fiscal Device” or “EFD” means a software or a software-enabled hardware designed for use by the business for recording and reporting of sales and the tax involved thereon conforming to the requirements specified by the Act and the rules made thereunder; (e) “Point of Sale” or “PoS” means a software-based terminal, physical or virtual, which is capable of generating invoice, either in print or electronically, where a transaction for provision of services is recorded; (f) “Sales Data Controller” or “SDC” means a software which is designed to communicate with the EFD, receive and validate transaction data and generate and transmit SRB's invoice number to EFD and transmit the invoice data and invoice number to the Board's computerized system; (g) “Business establishment” means an enterprise carrying out an economic activity and providing or rendering taxable services; and (h) “Notified business establishment” means a business establishment integrated with the Board's computerized system under these rules. (2) The words and expressions used in these rules but not defined herein shall have the same meaning as assigned to them in the Act. ## Rule 3 PoS integration.--A registered person providing the services specified in the Schedule and an online marketplace acting as facilitator for such services, shall integrate all their points of sale, including the ones providing services through internet, with the Board's computerized system for real-time reporting of sales in the manner prescribed herein within 45 days from the date [^3][when the requirement of PoS integration is notified] [^4][* * *] [^5][* * *] ## Rule 4 Rate of tax.--The rate of tax on the services provided by the integrated persons, shall be the rate as prescribed under the Act or a notification issued thereunder. ## Rule 5 Service fee.--There shall be levied a fee of one rupee on every invoice generated by an integrated PoS and the same shall be deposited in the specified bank account in the prescribed manner by the integrated person providing the services specified in the Schedule [^6][by the due date and the same shall be reported in the sales tax return separately in the row provided for the purpose]: Provided that no service fee shall be charged separately from an online marketplace acting solely and exclusively as a facilitator for such services. ## Rule 6 Tax invoice.--(1) The integrated persons shall issue a tax invoice through integrated PoS for every transaction bearing, inter-alia, the following particulars:-- (a) Basic information of service provider:-- (i) business name or brand name; (ii) complete address of the business branch; and (iii) SRB's registration number (SNTN); (b) Basic Information of Online Marketplace, where relevant:-- (i) Name of Online Marketplace; (ii) Business Name; and (iii) SRB's registration number (SNTN); (c) PoS Invoice details:-- (i) PoS ID generated by SRB computerized system; (ii) unique sequential invoice number; (iii) date and time of the issuance of invoice; (iv) In case of business to business (B2B); name of the person receiving or procuring the service or class of service, SNTN/NTN and complete address of the service recipient; and (v) Unique order number generated by online marketplace (if any) (d) Transaction details:-- (i) total value of service or services; (ii) tax rate charged (iii) total tax charged on the invoice; (iv) discount or discounts, if any; (v) PoS service fee of Rs.1 and (vi) total payable amount; (e) SRB details:-- (i) SRB tax invoice number (xxxxxx-DDMMYYIIIIMMSS-0001); (ii) logo of SRB PoS invoicing system; (iii) verifiable QR code, dimensions: 7x7MM; and (iv) statement in legible font and size: “Verify this invoice through SRB [^7][eSRB] Mobile App or SMS and win exciting prizes in draw” (2) A sample invoice, in terms of requirements set out above, is attached as “Annex-I” to these rules. (3) The integrated person providing the services as specified in the Schedule to these rules shall issue only the invoice specified in sub-rule (1) and as per Annex-I to these rules, and shall not issue any katcha or provisional invoice, by whatever name called, to the customer. ## Rule 7 Obligations and requirements.--(1) The integrated person shall install the prescribed EFD and software, as approved by the Board as per the details available on the Board's website with complete technical instruction of installation, configuration and integration. (2) The integrated person shall notify to the Board, through the FORM provided on the Board's website, details of all business establishments, from which they intend to carry on business and shall integrate each PoS by providing the following information, namely:-- (a) PoS registration number (to be provided by the System); (b) Business name or Brand name; (c) Branch name; (d) Branch address; (e) PoS identification number; and (f) Registration date. (3) A sample of aforesaid online form available at SRB's website is attached as “Annex-II” to these rules. (4) No service or services shall be provided or rendered from the notified business establishment, without being recorded by the integrated PoS, which means a system composed of one EFD at the notified business establishment and prescribed SDC integrated and connected together, that has the following characteristics and requirements:-- (a) PoS can perform following tasks, i.e.-- (i) receive, record, analyze and store fiscal data; (ii) format fiscal data into tax invoices or bills; (iii) transmit the fiscal data to the Board through secure means; (iv) generate the QR code on the basis of SRB invoice number generated/received from SDC; (v) record and maintain log for every adjustment, modification or cancellation; and (vi) record all system events. (b) an EFD must comply with the following, namely:-- (i) each is accredited and compatible with SDC; (ii) each EFD transmits to the SDC details for each sale or transaction as prescribed in clauses (a), (b), (c) and (d) of sub-rule (1) of rule 6 of this notification; and (iii) EFD prints the tax invoice as prescribed in rule 6 along with SRB tax invoice number returned by SDC for each transaction along with its QR code; (c) The EFDs installed at each notified business establishment shall be tamper-proof and all the data recorded thereon shall be backed up at offline site, (d) In case of sales returns or exchange, proper credit-note or supplementary invoice with prescribed particulars shall be issued containing the reference of original invoice and the detail of amount refunded or additionally charged, alongwith sales tax involved, if any. (e) The EFD shall be capable of maintaining user log, system log, error log for the purposes of audit or any forensic investigation. (f) In case ancillary services are provided by the notified business establishment, the transactions thereof shall also be recorded and the invoice or bill issued in the same manner. Such data shall also be communicated to the Board in the same manner. (g) The cost for integration, including any ancillary cost, shall be borne by the registered person. (h) The integrated person shall prominently display at each notified business establishment that the PoS or the business establishment is integrated with SRB computerized system, and each of the invoices issued is verifiable through the Board's verification system. ## Rule 8 [^8][Requirements and obligations for the PoS vendor.--(1) Integrated persons, while installing PoS, shall ensure that:-- (a) The PoS vendor is duly registered with SRB in terms of section 24 or 24B of the Act having physical presence in Sindh at an address duly declared in his SRB-registration profile: Provided that in case the integrated person is a franchisee of a person located outside Pakistan, he may seek permission from the Board for relaxation of the requirements in clause (a); and (b) The PoS vendor has Active status on SRB ATL. (2) The PoS vendor shall ensure that the invoice to be printed through the POS of the integrated person conform to the requirements of rule 6. (3) The PoS vendor shall provide any information as and when required in writing by an officer of the SRB not below the rank of Sindh Sales Tax Officer or Auditor.] ## Rule 9 Record, Access and Examination.--(1) The integrated person shall maintain the record of all the invoices and transactions made from a notified establishment. The integrated person shall also provide access to such notified business establishment, and the related record, as required by an officer of SRB, not below the rank of an Auditor or a Sindh Sales Tax Officer, by a notice in writing. (2) All provisions of the Act, and rules made thereunder, regarding record maintenance and access thereto, and otherwise, shall be applicable. (3) The Board, through an authorized officer may conduct an inquiry and investigation or require integrated person to provide relevant information and documents as necessary to ensure functioning and operation of the PoS which may include following: (a) Checking if the valid invoices are being generated; (b) Checking if the EFD is accredited; (c) Checking if the PoS complies with the requirements set out in these rules; (d) Ensuring compliance of procedures specified in relation to PoS integration; (e) Checking if the PoS is tampered; [^9][* * *] (f) Checking and inspection of system logs and storage logs [^10][; and] [^11][(g) checking of the documents validating the transactions made through digital modes i.e. debit or credit cards, mobile wallets or QR scanning.] ## Rule 10 Consequences of non-compliance or contravention.--A person failing to integrate with the Board's computerized system in terms of these rules or an integrated person found to have tampered with the system or to have issued an invoice otherwise than through the integrated PoS or any person who contravenes any of the provisions of these rules shall be liable to penalty or prosecution in accordance with the provisions of the Act. ## Rule 11 Reporting of failure to transfer sale or bill data to the Board.--(1) A facility shall be provided to the customers of an integrated person, to verify that the invoice issued to him has been duly communicated to the Board's computerized system. Such facility shall be provided on Board's website, or through mobile application namely “[^12][eSRB]” or by sending [^13][SRB's POS] invoice number to the Board through SMS [^14][number 9697]. (2) In case of non-verification, the customer may upload the image of invoice through the said mobile application or through the Board's website. (3) The Board or an officer of the SRB, authorized by the Board in this behalf, shall conduct inquiry against such unverified invoices and take appropriate necessary action under the provisions of the Act. ## Rule 12 Procedure for prize scheme.--(1) From the date to be decided by the Board, the customers holding the verified invoices of an integrated person, who follow the procedure prescribed herein and whose name and CNICs are selected through random computerized draw shall be entitled to prizes in respect of service or services received or procured from an integrated Person. (2) The customer having verified invoice of the integrated person in the manner as provided in the preceding rule, shall be entitled to enter in the lucky draw, if he provides the following particulars through SMS or through the aforesaid mobile application:-- (a) Name; (b) CNIC; (c) Contact/Mobile number; and (d) Email Address (optional). (3) The aforesaid mobile application shall notify the customer regarding the status of invoice either as “verified” or “unverified”. [^15][(4) The computerized draw for the prizes shall be held periodically at SRB Headquarters and the invoices as verified till the day preceding the day when draw is held shall be included in the draw and no invoice shall be entered in more than one draw.] (5) The lucky draw winner shall be informed through SMS or mobile application regarding his win. A list of all lucky winners shall be made available on Board’s website. (6) Draw winners shall be entitled to receive the respective prizes subject to [^16][proper identification through NIC and mobile number provided in terms of sub-rule (2)] and in-case of cash prizes, the provision of IBAN (International Bank Account Number) of winner's bank account through the aforesaid mobile application or through SMS. (7) Any officer or official of the Board, or owner, partner, director or employee of the integrated person shall not be eligible for the participation in the prize scheme. ## Rule 13 Procedure for mystery shopping.--(1) Mystery shopping shall be conducted by a person, firm or an officer of the Board, duly authorized by the Board, on random basis from an integrated person. (2) The person, firm or an officer of the Board as authorized by the Board under sub-rule (1) of this rule, shall verify the invoices in the manner prescribed as above and in case of unverified invoice, report the matter to an officer of the Board, authorized in this respect, for necessary action as per relevant provisions of the Act, and the rules made thereunder. ## Rule 14 [^17][Automated/generation of Annexure-C.--The Annexure-C of Sindh Sales Tax return to be filed by the registered person providing the services specified in the Schedule shall be generated by the computerized system on the day following last day of the tax period and the sales data transmitted by the SDC shall be automatically accommodated therein. [^18][The Annexure-C, so generated, shall clearly and separately indicate the invoice amounts against each of the different tax rates as applicable.] The registered person shall make additional entries for the services provided during the tax period as are not included in the autogenerated Annex-C.] ## [SCHEDULE[^19] (See rule 3) Scroll horizontally to view all columns. | S. No. | Tariff heading in the Second Schedule to Act as was in force on the 30th June, 2025 | CPC Code relatable to the entries in column (2) | Description of services | | --- | --- | --- | --- | | 1 | 98.01 | 63310, 63320, 63399 and 63400 | Services provided or rendered by restaurants falling in any of the following categories:-- 1. (a) located in hotels, motels and guesthouses; 2. (b) which are franchisers or franchisees; 3. (c) having more than one branch in Sindh; 4. (d) located at airconditioned shopping malls; and 5. (e) whose turnover during the immediately preceding twelve tax periods exceeded rupees five million. | | 2 | 9810.0000 9821.1000 9821.4000 9821.5000 | 972 | Beauty and physical well-being services provided by beauty parlors/salons, beauty clinics, slimming clinics, gyms, physical fitness centres, etc., falling in any of the following categories:-- 1. (a) located in hotels, motels and guesthouses; 2. (b) which are franchisers or franchisees; 3. (c) having more than one branch in Sindh; 4. (d) located at airconditioned shopping malls; 5. (e) having total utility bill exceeding rupees fifty thousand in any month during a financial year; and 6. (f) whose turnover during the immediately preceding twelve tax periods exceeded rupees five million. | ] ## ANNEX-I YOUR LOGO Business Name Branch Address SNTN PoS ID No: Invoice #: Date & Time: 20/01/2022 14:15:05 Unique Order No (For Online Order): Name/NTN of Buyer: (Optional) Scroll horizontally to view all columns. | Qty | Item | Rate | Amount | | --- | --- | --- | --- | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Amount ([^20][excluding] SST) | | | | | SST @ [^21][rate __%] | | | | | PoS Service Rs. | | | 1 | | Discount (if any) | | | | | Total Amount ([^22][including] SST) | | | | SRB Invoice No # 20211214005 SRB PoS logo and sample QR code as printed in Annex-I Verify this invoice through [^23][eSRB App or SMS number 9697] and win exciting prizes in draw ## ANNEX-II Create Point of Sale (PoS) Branch Name:Branch Name Location:Branch Location Email: Contact: City:Select Longitude: Latitude: Cloud (unselected) Static IP/Domain: On-Premises (selected) [^24][____ ______ ____] Access Code Create User for SRB PoS User Name: Password: Re-Type: Password: Generate   Add New PoS; Cancel ## Footnotes [^1]: ^1^ Reported as PTCL 2022 St. 96. ↩ [^2]: ^2^ The words inserted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. ↩ [^3]: ^3^ Substituted for the words ‘of notification of these rules’ by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. ↩ [^4]: ^4^ Colon ‘[:]’ omitted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. a Substituted for the full stop by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^5]: ^5^ Proviso omitted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. At the time of omission Proviso was as under:-- ‘[Provided that aforesaid requirement of integration shall not be applicable to the registered persons who are providing services, wholly or partly, through an online market place and are not covered by any other entry in the said Schedule.]’ a Proviso added by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^6]: ^6^ The words added by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^7]: ^7^ Substituted for the words ‘My Tax’ by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^8]: ^8^ Rule 8 substituted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. At the time of substitution Rule 8 was as under: ‘8. Requirements and obligations for the PoS vendor.-- Integrated persons, while installing PoS, shall ensure that PoS vendor shall have the following accreditations: (a) The PoS vendor shall have its place of business in Sindh as defined under clause (64) of section 2 of the Act. (b) The PoS vendor shall provide the required information as and when required in writing by an officer of the SRB not below the rank of Sindh Sales Tax Officer or Auditor under the relevant provisions of the Act.’ ↩ [^9]: ^9^ The word ‘and’ omitted by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^10]: ^10^ Substituted for the full-stop by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^11]: ^11^ Clause (g) added by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^12]: ^12^ Substituted for the words ‘My Tax’ by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^13]: ^13^ The words inserted by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^14]: ^14^ The word and figures inserted by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^15]: ^15^ Sub-rule (4) substituted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. At the time of substitution sub-rule (4) was as under: ‘(4) The computerized draw for the prizes shall be held every month, starting from the deadline prescribed for integration under this notification at the SRB Headquarters and the invoices or bills issued in the immediately preceding month shall be entered in the draw.’ ↩ [^16]: ^16^ Substituted for the words ‘bio-metric verification’ by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. ↩ [^17]: ^17^ Rule 14 added by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ↩ [^18]: ^18^ The words and figures inserted by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^19]: ^19^ Schedule substituted by Notification No. SRB-3-4/25/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. At the time of substitution Schedule was as under:-- SCHEDULE [See rule 3] Scroll horizontally to view all columns. | S. No. | Tariff heading in the Second Schedule to Act as was in force on the 30th June, 2025 | CPC Code relatable to the entries in column (2) | Description of services | | --- | --- | --- | --- | | 1 | 98.01 | 63310, 63320, 63399 and 63400 | Services provided or rendered by restaurants located in Hotels | | 2 | Services provided or rendered by the restaurants who are franchisers or franchisees | | | | 3 | Services provided or rendered by all restaurants having more than one branch in Sindh | | | | 4 | Services provided or rendered by all restaurant outlets located at air-conditioned shopping malls | | | | 5 | Services provided by restaurants through an online marketplace platform | | | | 6 | Services provided or rendered by the restaurant whose turnover during the immediately preceding twelve tax periods exceeded rupees five million. | | | | 7 | 9810.0000 9821.1000 9821.4000 9821.5000 | 972 | Beauty and physical well-being services provided by persons who elect or opt to charge, collect and pay tax at the reduced rate of 5%. | Schedule substituted by Notification No. SRB-3-4/44/2025, dated 16th July, 2025. At the time of substitution Schedule was as under:-- Scroll horizontally to view all columns. | S. No. | Tariff Heading | Description of services | | --- | --- | --- | | 1 | 98.01 | Services provided or rendered by restaurants located in Hotels | | 2 | Services provided or rendered by [the restaurants] who are franchisers or franchisees | | | 3 | Services provided or rendered by all restaurants having more than one branch in Sindh | | | 4 | Services provided or rendered by all restaurant outlets located at air-conditioned shopping malls | | | 5 | Services provided by restaurants through an online marketplace platform | | | 6 | Services provided or rendered by the restaurant whose turnover during the immediately preceding twelve tax periods exceeded rupees [five million]. | | ^aa^ Substituted for the words “International restaurant” by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ^ab^ S. No. 6 added by Notification No. SRB-3-4/32/2022, dated 10th August, 2022, reported as PTCL 2022 St. 717. ^ac^ Substituted for the words “ten million” by Notification No. SRB-3-4/42/2023, dated 31st July, 2023, reported as PTCL 2023 St. 865(i). ↩ [^20]: ^20^ Substituted for the word ‘exclusive’ by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^21]: ^21^ Substituted for the symbol and figures ‘@ 13%’ by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^22]: ^22^ Substituted for the word ‘Inclusive’ by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^23]: ^23^ Substituted for the words ‘SRB MyTax Mobile App or SMS at_______’ by Notification No. SRB-3-4/29/2024, dated 29th June, 2024, w.e.f. 1st July, 2024, reported as PTCL 2024 St. 753. ↩ [^24]: ^24^ Not visible in the original notification. ↩ ## Accuracy notice This digital version of the Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022 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.