The Punjab government has imposed a complete ban on the issuance of temporary or "raw" receipts across the province, making electronically generated receipts mandatory for hotels, restaurants, coffee shops and marriage halls.
According to instructions issued by the Punjab Revenue Authority (PRA), businesses covered by the directive must issue receipts through the e-IMS system with immediate effect.
What must a legal receipt contain?
Under the new instructions, every valid business receipt must carry:
- Business name
- Business address
- Receipt number
- PRA QR code
The authority said receipts issued without the required electronic documentation will not be considered legal.
Raw receipts banned
The Punjab Revenue Authority has also prohibited businesses from issuing receipts without a Kitchen Order Slip (KOS), unpaid bill or QR code.
Businesses have been directed to ensure that their sales records are properly maintained and electronically documented.
Fines up to Rs1 million
The government has warned of strict action against businesses violating the new requirements.
A fine ranging from Rs400,000 to Rs1 million may be imposed on businesses that issue receipts without using e-IMS.
In case of repeated violations, the business may be sealed for one month, according to the instructions.
The authority also warned of legal action over tampering with sales records, failure to provide receipts and interference in government affairs.
The Punjab Revenue Authority urged businesses to ensure immediate compliance with the new receipt requirements to avoid penalties.
