Sales Tax Registration Number (STRN)
An STRN is the Sales Tax Registration Number issued by the Federal Board of Revenue to a business registered for sales tax.
The Sales Tax Registration Number, or STRN, is issued by the Federal Board of Revenue (FBR) to a business registered for sales tax. Where the NTN identifies a taxpayer for income tax, the STRN identifies a business in the sales tax system. A registered business prints its STRN on every sales tax invoice it issues.
Example
A building materials supplier with an STRN sells tiles worth Rs 50,000 to a registered contractor. Using an 18% rate for the example, the invoice shows Rs 50,000 value, Rs 9,000 sales tax and Rs 59,000 total, with the supplier's STRN at the top. The contractor keeps the invoice as the record of the Rs 9,000 tax paid on the purchase.
Registered buyers generally need a proper sales tax invoice from a registered supplier to account for the tax they paid, which is why they ask for the supplier's STRN before placing larger orders. Rates and rules change, so check what applies to your goods.
NTN and STRN side by side
| NTN | STRN | |
|---|---|---|
| Issued by | FBR | FBR |
| Used for | Income tax identification | Sales tax registration |
| Printed on | Invoices, returns, letterheads | Sales tax invoices and returns |
Why it matters
Registered businesses file periodic sales tax returns based on their sales and purchase invoices. If invoices are missing the STRN or other details, matching sales and purchases becomes harder.
How software handles it
Billing software stores your STRN and prints it automatically. It also stores your registered customers' and suppliers' numbers on their party records. Taajir has an FBR-style GST report built in, prepared from the same sales and purchase entries.
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