1. Every person engaged in making taxable supplies in Pakistan, including zero-rated supplies, in the course or furtherance of any taxable activity carried on by him, falling in any of the following categories, if not already registered, is required to be registered under this Act, namely: –
a) a manufacturer who is not running a ‘cottage industry’;
b) a retailer who is liable to pay sales tax under the Act or rules made thereunder, excluding such retailer required to pay sales tax through his electricity bill under sub-section (9) of section 3;
c) an importer;
d) an exporter who intends to obtain sales tax refund against his zero-rated supplies;
e) a wholesaler, dealer or distributor; and
f) a person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act.
2. Persons not engaged in making of taxable supplies in Pakistan, if required to be registered for making imports or exports, or under any provisions of the Act, or any other Federal law, may apply for registration.
3. The registration under this Act shall be regulated in such manner as the Board may, by notification in the official Gazette, prescribe.
Cottage Industry: means a manufacturing concern, which fulfils each of following conditions, namely: −
a) does not have an industrial gas or electricity connection;
b) is located in a residential area;
c) does not have a total labour force of more than ten workers; and
