Transfer of Registration in FBR or Iris, In case a registered person intends to shift his business activity from the jurisdiction of one RTO/LTU, to another RTO/LTU, or as the case may be to an RTO or LTU, or he has any other valid reason for such transfer, he shall apply to the RTO for transfer of his registration.

The RTO may subject to such conditions, limitations or restrictions as it may deem fit to impose, by an order , transfer the registration of a registered person from the jurisdiction of one RTO/LTU, to another RTO/LTU, or as the case may be to the LTU or RTO.

The return for the tax period in which the registration is transferred shall be filed in the RTO/LTU from where the registration is transferred.