[[https://pkrevenue.com/fbr-issues-list-of-1358-retailers-for-mandatory-pos/|
FBR issues list of 1,358 retailers for mandatory POS
]]

[[https://pkrevenue.com/who-are-tier-1-retailers-under-sales-tax-act/|
Who are Tier-1 retailers under Sales Tax Act?
]]

The Sales Tax Act, 1990 (updated up to June 30, 2020 issued by the FBR), defined Tier-1 retailer as:

 “Tier-1 retailer” means a retailer falling in any one or more of the following categories, namely:-

(a) a retailer operating as a unit of a national or international chain of stores;

(b) a retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

(c) a retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees twelve hundred thousand;

(d) a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”;

(e) a retailer, whose shop measures one thousand square feet in area or more; and

(f) any other person or class of persons as prescribed by the Board.”


[[https://tier3.pk/fbr-pos-integration/|FBR POS INTEGRATION]]

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[[https://splendidaccounts.pk/online-pos-fbr-integration/|Point of Sales (POS) FBR Integration]]

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[[https://www.thenews.com.pk/print/934247-fbr-lays-bare-loopholes-leaking-billions-worth-of-pos-revenues|FBR lays bare loopholes leaking billions worth of POS revenues]]

[[https://www.youtube.com/watch?v=-am8TnioYcY|FBR POS integration | how to generate POS ID | FBR POS invoice verification | Step by Step |(Urdu)]]