The Punjab Revenue Authority (PRA) has launched a province-wide enforcement drive against tax evasion and manipulation of sales records in restaurants, hotels and marriage halls. According to the reported measures, businesses covered by the directions are required to issue digitally monitored tax invoices through PRA’s Electronic Invoice Monitoring System (e-IMS).
The new enforcement approach specifically targets the use of kitchen order slips, unpaid bills and other informal receipts in place of proper tax invoices. A compliant invoice is required to contain prescribed business particulars, including the business name, address and receipt number, together with a PRA QR code for verification. Reported penalties for non-compliance range from Rs400,000 to Rs1 million, while repeat violations may also result in temporary sealing of the establishment.
For businesses operating in Punjab’s hospitality and events sectors, digital invoicing should now be treated as a core compliance requirement rather than merely a billing formality. Businesses should review whether their invoicing systems are properly integrated with PRA, whether every taxable transaction is being recorded through e-IMS, and whether staff are issuing the correct tax invoice to customers. The broader direction is clear: real-time digital monitoring of taxable transactions is becoming central to provincial tax enforcement.