Punjab Active Taxpayer Status: Returns, Suspension and Contract Eligibility

Full Article

A PRA registration number alone does not establish active status. The substituted definition also considers suspension or blacklisting and failure to file returns for the last two consecutive tax periods.

The definition

A registered person is outside the active definition if registration is suspended or blacklisted, or if the return was not filed by the due date for the last two consecutive tax periods. Keep evidence of filing dates and current authority status; federal income-tax ATL status is a separate question.

Licensing and procurement

Substituted section 76A empowers PRA, by Gazette notification, to require relevant licensing authorities and procuring agencies to check registration and active-list status. The provision includes a six-month exception for newly established businesses from their registration date. Check the actual notification and the facts before claiming a tender or licence is automatically prohibited.

Practical control

Record the responsible filer, due dates and acknowledgements. Before bidding or renewal, confirm PRA status and retain the check with the application. The new definition is enacted; implementation of a notified restriction must be verified separately.

Source and scope

Punjab Gazette, Act L of 2026 (1 July 2026), scanned copy hosted by ConSerIC, PDF pages 2-3. Text reviewed on 14 October 2026. This explains the enacted amendment; a notification-dependent procedure must be checked separately before use.