STRN & SRB Registration Karachi 2026 | Sales Tax Return Last Date November 2026 | GMW Solutions 

1. What is STRN and What is SRB in Pakistan?

STRN is Sales Tax Registration Number issued by Federal Board of Revenue (FBR) under Sales Tax Act 1990 for sale, supply and import of goods. Sales Tax is levied by Federal Government under Sales Tax Act 1990 on sale and supply of goods and on goods imported. Standard rate in 2026 is 18%. SRB is Sindh Revenue Board, provincial tax authority responsible for administration and collection of sales tax on services within Sindh province. Established through Sindh Revenue Board Act 2010. SRB collects tax under Sindh Sales Tax on Services Act 2011. STRN = Number for goods, SRB SNTN = Number for services, SRB itself is Authority.

2. Difference Between SRB and STRN for Contractors in Karachi

Contractors supply material (cement, paint = GOODS = FBR STRN required) + labour/service (construction = SRB required). Under 18th Amendment, goods = federal, services = provincial. Companies ask both to comply with withholding: Companies withhold 1/5th of SRB tax, Government departments withhold 4/5th, unregistered 100% at applicable rate in account B-02384. Without both certificates you cannot get Purchase Order from big companies.

Point

STRN (FBR)

SRB (Sindh)

For

Goods, Import, Manufacturing

Services from Sindh

Rate 2026

18% Standard

15% Standard, 8% Construction/Consultancy

Law

Sales Tax Act 1990

Sindh Sales Tax on Services Act 2011

Portal

iris.fbr.gov.pk

e.srb.gos.pk

Authority

FBR

Sindh Revenue Board

3. Who Must Register for Sales Tax? Eligibility 2026

Mandatory threshold is PKR 10 million annual turnover in 12 months for goods. Any person whose taxable supplies exceed PKR 10 million in any consecutive twelve-month period must register. Categories under Section 14: Manufacturer not cottage industry, Importer, Wholesaler, Distributor, Tier-1 Retailer (chains, mall stores), Exporter seeking refund. For SRB, any person providing taxable services from Sindh, especially construction, IT, advertising, consultancy, courier, hotels, builders, restaurants, if turnover exceeds PKR 4 million or service is listed in SRB tariff table. Person dealing exclusively in exempt goods under Sixth Schedule is not required.

4. Sales Tax Return Last Date November 2026 - No Extension

Tax Period: October 2026
• Annexure-C Upload (Sales) - By 10th November 2026 (GMW internal deadline for validation)
• Payment - By 15 November 2026 (Sunday)
• FBR Return Filing - By 18 November 2026 (Wednesday)
• SRB SST-03 Return - By 15 November 2026

General rule: Sales tax returns are filed monthly through FBR IRIS Portal, deadline 18th of every month. After SRO 350(I)/2024, Annexure-C filed by suppliers auto-populates Annexure-A for buyers. Missing deadline = Inactive after 2 months FBR, Suspended after 4 months SRB, 100% withholding by customers, buyer input deleted, penalty and premises sealing risk.

5. How to Apply STRN & SRB Registration Through GMW Solutions Tax Experts

Process:
1. Send documents on WhatsApp
2. NTN verification
3. Biometric at e-Sahulat NADRA
4. Bank account verification
5. Form 14(1) filing on IRIS + GPS-tagged photos of premises
6. ST-1 filing on e.srb.gos.pk
7. Get STRN Certificate & SRB SNTN Certificate + Active status proof in 1-3 days

Documents for STRN: CNIC of owner/directors, Active NTN, Business Bank Certificate, Electricity Bill, Rent Agreement / Ownership Proof, Letterhead, SECP Incorporation Certificate + Form-29 + MOA for Pvt Ltd, GPS office photos.

Documents for SRB SNTN: NTN Certificate, CNIC, Bank Certificate, Address proof (utility bill/rent), SECP docs for company, Email & Mobile OTP.

GMW also handles monthly compliance: Annexure-C sales upload by 10th, Annexure-A auto reconciliation, PSID challan generation, payment by 15th, return filing by 18th, nil return when zero sales to keep active, withholding certificates SSTW-06, Section 3(7) Eleventh Schedule.

FAQ:

Q1: What is Sales Tax in Pakistan?
Sales Tax is indirect value-added tax levied under Sales Tax Act 1990 on sale, supply and import of goods. Standard federal rate is 18% in 2026-27.

Q2: How many types of sales tax?
Main types are General Sales Tax 18%, Further Tax 3% on unregistered buyers, Extra Tax, Provincial Sales Tax on Services (SRB 15%, PRA 16%), and Zero-rated 0% for exports and Exempt goods under Sixth Schedule.

Q3: What is STRN?
STRN is Sales Tax Registration Number issued by FBR when you register for sales tax on goods. Without STRN you cannot supply taxable goods in Pakistan.

Q4: What is SRB?
SRB is Sindh Revenue Board, provincial authority established under Sindh Revenue Board Act 2010, responsible for collecting sales tax on services in Sindh under SSTS Act 2011.

Q5: What is difference between SRB and STRN?
STRN is a NUMBER for goods issued by FBR, SRB is an AUTHORITY for services in Sindh (SNTN). Contractors supplying goods + services from Karachi need both.

Q6: Who must have STRN and SRB both?
Contractors, builders, advertising agencies, IT houses, couriers, restaurants, consultants - who supply goods + services from Karachi need dual registration.

Q7: What is sales tax registration threshold?
Goods: 10 million annual turnover mandatory for FBR. Services: 4 million for SRB or listed service.

Q8: What are benefits of sales tax registration?
Legal compliance to work with big companies, claim input tax adjustment, stay active on ATL, avoid 3% further tax, eligible for export refund via FASTER, required for import PSW Weboc and tenders, avoid penalties.

Q9: What is sales tax return last date November 2026?
For tax period October 2026, payment due 15 November 2026 and e-return filing due 18 November 2026. SRB SST-03 due 15 November 2026.

Q10: What happens if I miss filing?
FBR marks inactive after 2 consecutive missed returns, SRB suspends after 4 months. Your customers will withhold 100% tax and your Annexure-A will be deleted for buyers.

Q11: What is Annexure-C and Annexure-A?
In FBR IRIS, Annexure-C is your sales data you upload, Annexure-A is your purchases which now auto-populates from your suppliers Annexure-C after SRO 350(I)/2024.

Q12: What is null filing?
Even with zero sales and purchases, you must file nil return every month to keep STRN and SRB active. Skipping causes inactive status.

Q13: What is SRB withholding?
Companies withhold 1/5th of SRB tax, government departments withhold 4/5th, and payments to unregistered persons attract 100% withholding at applicable rate in account B-02384.

Q14: How to apply for STRN through GMW Solutions?
Send CNIC, NTN, bank certificate, electricity bill, rent agreement via WhatsApp to GMW. We file Form 14(1) on IRIS, handle biometric, GPS photos and get STRN certificate in 1-3 days.

Q15: How to apply for SRB through GMW?
Send NTN, CNIC, bank certificate, address proof, SECP docs. GMW files ST-1 on e.srb.gos.pk and gets SRB SNTN certificate.

Q16: What documents are required?
CNIC of owner/directors, active NTN, business bank certificate, utility bill, tenancy agreement, letterhead, SECP incorporation certificate for Pvt Ltd, GPS office photos.

Q17: What is sales tax refund process?
Refund is processed through FBR computerized RMS under Rule 29. FASTER system for exporters refunds in 72 hours, STARR for other claims, overall refund within 45 days to business bank account.

Q18: What rate to charge in invoice?
Goods 18% FBR, Sindh services 15% standard, construction 8% reduced, consultancy 8%. Wrong rate leads to FBR/SRB notice.

Q19: How to stay active filer?
Upload Annexure-C by 10th, generate PSID and pay by 15th, file return by 18th every month through GMW Solutions Tax Experts.

Q20: How to contact GMW Solutions?
Call WhatsApp 03122261573 / 03312566005, Email info@gmwsolutions.com.pk, Website www.gmwsolutions.com.pk, Office Gulistan e Johar Karachi, Social @gmwsolutionspk, Search GMW SOLUTIONS on Google 24 hours online.

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CONTACT GMW SOLUTIONS:

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Office: Gulistan e Johar, Karachi, Sindh Pakistan
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Official Govt Links: 

fbr.gov.pk | iris.fbr.gov.pk

e.fbr.gov.pk/eservices/ATL

srb.gos.pk

e.srb.gos.pk

https://sites.google.com/view/gmwsolutions/strn-srb-registration-karachi