Pakistani goods retailers add a further tax on top of GST when they sell to a buyer who is not on the Active Taxpayer List. This guide shows how to switch the rule on, how the cashier marks the buyer as registered or unregistered, and where the tax shows up afterwards.
Open Settings and the tab Tax & FBR. On the card ATL Further Tax press Enable: the app says Tax settings saved. Keep Further Tax Rate at 3 (the card says standard: 3%) and keep Default Buyer ATL Status (walk-in customers) on Non-ATL (apply further tax). Press Save ATL Settings after any change.
On the POS Terminal tap Olpers Milk 1L, Pepsi 500ml and Lays Classic (Large). Each line shows its own tax (Rs 240 + Rs 0 tax, Rs 100 + Rs 18 tax, Rs 150 + Rs 27 tax). Under the lines the cart shows Subtotal Rs 490, GST 18% (extra) Rs 45, Further Tax (3%) (extra) Rs 7.5 and Total Rs 542.5 for a walk-in buyer, who counts as Non-ATL by default.
Press Charge Rs 542.5. In the Payment dialog find Buyer ATL Status. A walk-in customer starts as Non-ATL with the line Unregistered — further tax applies. The dialog quotes Tax Rs 52.5 and Total Rs 542.5.
If the buyer gives you a tax number that is on the Active Taxpayer List, tap ATL. The line changes to Registered (no further tax), the ATL button turns green, Tax drops to Rs 45 and Total to Rs 535.
Choose Cash, take the first quick button Rs 535 and press Complete Sale. The receipt (here INV-20261019-0047) shows Tax Rs 45 (GST only), Total Rs 535 and Paid Rs 535.
For the same cart and a Non-ATL buyer the receipt adds Further Tax (3%) (extra) under each taxed item: Rs 3 on Pepsi and Rs 4.5 on Lays. Tax becomes Rs 52.5 (GST Rs 45 plus further tax Rs 7.5) and Total becomes Rs 542.5. Here the buyer paid Rs 600 and got Change Rs 57.5 (INV-20261019-0046).
The Payment dialog, the Charge button and the quick buttons all quote the real total, further tax included: Rs 542.5, Rs 600 and Rs 1,000 for a Non-ATL buyer (Rs 535 first for an ATL buyer). The first button fills in the exact total, so you do not work out the further tax yourself.
Open Customers, press Add Customer and fill Name (Al-Noor Wholesale Traders), Phone (03111234567) and NTN (Tax Number) (exactly 7 digits, here 4521096). In ATL (Active Taxpayer List) Status choose ATL (registered taxpayer) and press Save Customer. The customer card shows a green ATL badge.
On the POS Terminal use Add Customer in the cart, type Noor and pick Al-Noor Wholesale Traders. The cart total drops to Rs 535. At Charge the Buyer ATL Status already reads Registered (no further tax).
Pay Cash Rs 600. The receipt (INV-20261019-0048) carries Customer: Al-Noor Wholesale Traders, Phone, NTN: 4521096 and ATL status: ATL (active taxpayer), then Tax Rs 45, Total Rs 535, Paid Rs 600 and Change Rs 65.
In Sell › Sales History the Tax column shows Rs 45 for the two registered sales and Rs 52.5 for the unregistered one (GST and further tax together), each with a check mark in the FBR column.
In Reports › Finance the Tax Collection Summary lists GST 18% and Further Tax (3%) on separate rows: on the day this guide was written the Further Tax card read Rs 7.5, all from the unregistered sale.
In Finance › Accounting › Trial Balance the further tax has its own account, 2105 Further Tax Payable (ATL), Rs 7.5, beside 2100 Sales Tax Payable (GST). The unregistered sale posts Cash in Hand Rs 542.5, Sales Revenue Rs 490, GST Rs 45 and further tax Rs 7.5.
Restaurants and service businesses leave the card disabled. When you press Disable on the ATL Further Tax card it reads ATL further tax is disabled, the Buyer ATL Status block disappears from the Payment dialog and only the product taxes apply.
| Mistake | What you see | Fix |
|---|---|---|
| Taking Rs 535 from an unregistered buyer | The sale needs Rs 542.5, further tax included | Use the first quick button, which quotes the real total |
| Leaving a registered customer as Non-ATL | Further Tax lines on their receipt | Edit the customer and choose ATL (registered taxpayer) |
| Typing the NTN with a dash and a check digit | The customer is not saved | Enter exactly 7 digits |
| Enabling the rule for a restaurant | An extra tax block at payment | Press Disable on the card |
| Item | Meaning / rule |
|---|---|
| Further Tax Rate | 3% by default, set on Settings › Tax & FBR |
| Default Buyer ATL Status | Status given to walk-in customers (Non-ATL by default) |
| Buyer ATL Status | Block in the Payment dialog: Non-ATL or ATL |
| ATL (customer) | Registered taxpayer: no further tax |
| Where it shows | Receipt, Sales History Tax column, Trial Balance (account 2105), Tax Collection Summary |
Which customers pay further tax? Buyers marked Non-ATL (unregistered). A walk-in customer takes the default status from Settings, a saved customer takes the status on their record, and the cashier can change it in the Payment dialog.
Where do I set the further tax rate? On Settings › Tax & FBR, card ATL Further Tax: Further Tax Rate (3% is the standard) and Default Buyer ATL Status (walk-in customers), then Save ATL Settings.
Does the receipt show the further tax separately from GST? Yes. Each item gets a Further Tax (3%) (extra) line and the totals list GST 18% (extra) and Further Tax (3%) (extra) under Tax.
Can one branch use a different rule? Yes. In Inventory › Locations & Warehouses, Edit, open Tax Rule Overrides and use the ATL Further Tax switch for that branch.
ClearRing runs this whole workflow. See what ClearRing does and what it costs, or browse all step-by-step guides.