VAT & SD Act 2012
Section 5 - Registration
(as updated till Finance Ordinance 2025)
1[ 2[(1) If any person preserves centrally all accounts, tax deposit and records of economic activity through software-based automated system relating to the supply of identical or similar goods or services or both from one or more than one places, then he may take a central VAT registration in prescribed methods and conditions:
Provided that, in spite of the supply of identical or similar goods or services, if accounts, tax deposit and records of economic activities of any unit is maintained separately, he shall have to take separate registration for each unit.
3[(1A) Notwithstanding anything contained in sub-section (1), central registration shall not be applicable in case of the supply of tobacco products under the special scheme under section 58.
(1B) The Board may make rules for the purpose of taking central registration and deposit of tax. ]
(2) Notwithstanding anything contained in sub-section (1), if any person conducts economic activities relating to the supply of different goods or services from two or more places, he shall have to take separate registration for each place.
(3) Barter or movement of goods or services from one central unit to another unit of the person registered under sub-section (1) shall not be considered as supply and consequently, there shall arise no output tax liability or no input tax credit claim. ]
1 Section 5 was substituted by section 55 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 Section 5(1) and 5(1A) was substituted by section 58 of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
3 Sub-section (1A) and sub-section (1B) was substituted by section 58 of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.