Service providers need to e-register themselves: SRB issues circular

Sindh Revenue Board (SRB) has issued a circular in which it has been stated that a question has arisen whether the persons, providing or rendering certain services listed in second schedule of Sindh Sales Tax on Services Act 2011, but are exempted through a notification issued under section 10, thereof, are also required to e-register themselves under the said Act and to e-file the prescribed tax returns.
SRB has examined the issue in the light of the provisions of the said Act. The term "taxable services" is defined in section 2(43) of the Sindh Sales Tax on Services Act 2011, read with section-3 thereof and it means the services listed in second schedule of the said Act.
Accordingly, the term "taxable services" covers all such taxable services listed in second schedule {(see section 2(43)}, irrespective of the fact whether it is liable to the statutory rate of tax or a concessionary rate of tax under section 8(2) or section 10 thereof, or is exempt from the whole of sales tax by virtue of a notification issued under section 10 thereof.
Section 24(2) of the said Act requires registration of the persons engaged in providing or rendering of services listed in said second schedule and section 30-(1) of said Act, read with rules 12 and 13 of the Sindh Sales Tax on Services Rules, 2011, requires every registered person to e-file the prescribed tax return in Form SST-03. Annex-C of the said 3.1 Form SST-03 has a column for "Rate" and the computer window bar has provision for various rates, eg, 19.5pc, 16 pc, 10 pc, specific rates, exempt rate, zero-rate, etc.
While, e-filing in Annex-C to the tax return, the registered person is required to enter all his invoices, including those of his exempt services. As regard sale/provision of such exempt services to un-registered customers/consumers, all such exempt invoices may be grouped, sale type-wise and HS code wise, and entered in one line in the Annex-C with buyer's NTN as "9999997-8".
While, the service providers, who provide or render both taxable and exempt services, shall enter all such taxed and exempt supplies in the Annex-C of their Monthly Sales Tax Return (SST-03), such of the other services providers (who exclusively provide or render exempt services only) are required to e-register themselves with SRB and also to e-file their tax return (Form SST-03) on quarterly basis in terms of S.No 1 of the Table to SRB notification No SRB-3-4/10/2011.
Accordingly, all service providers engaged in providing or rendering any services as are listed in second schedule of Sindh Sales Tax on Services Act 2011, (irrespective of the fact that they provide services paying the sale tax or they provide services exempt from sales tax under section 10 of the said act are advised to e-register themselves by e-filing registration application on Form SST-01 or e-enrolling themselves with SRB.