POS Legal Provisions

POS Legal Provisions

• S.R.O 428(I)/2024 dated 22nd March, 2024
• S.R.O 2071(I)/2025 dated 03.11.2025
• Point of Sale (POS) Booklet (Legal Provision)
• Tax Deduction on POS Prize Draw
• Sales Tax General Order - Tier-1 Retailers – Integration with FBR's POS System
• The Sales Tax Rules, 2006 - Chapter XIV - Procedure for Licensing, Issuance of Electronic Sales Tax Invoices and Integration of Registered Persons - S.R.O 69(I)/2025, dated 29.01.2025
• Procedure for Sealing and De-sealing of Business Premises of Tier-1 Retailers - S.R.O. 252(I)/2022 dated 16.02.2022 and S.R.O 164 (I)/2025 dated 17.02.2025
• Procedure for Prize Scheme - amended vide S.R.O 1513 (I)/2024 dated 26.09.2024
  • Operationalization of SRO 1006(I)/2021 of 9th August 2021
  • Clarification on the issue of discount on the standardized tax invoice as per SRO 1006(I)/2021  
  • Clarification on the issue of discount on the Standardized Tax Invoices per SRO 1006(I)/2021 dated 17 March, 2022
• Levy of service charges at a rate of Rupee one per invoice issued through integrated POS - S.R.O1279(I)/2021