Registered person [section 2(25)]

[―registered person‖ means a person who is registered or is liable to be registered under this Act:

Provided that a person liable to be registered but not registered under this Act shall not be entitled to any benefit available to a registered person under any of the provisions of this Act or the rules made thereunder;]

Therefore;

• A person liable to be registered but not registered is also liable to pay sales tax on goods supplied during the period that he remained unregistered;
• Such person is not entitled to get the benefit of input tax credit or other benefits available to a registered person

Person [section 2(21)]

[(21) ―person‖ means, –

1. an individual;
2. a company or association of persons incorporated, formed, organized or established in Pakistan or elsewhere;
3. the Federal Government;
4. a Provincial Government;
5. a local authority in Pakistan; or
6. a foreign government, a political subdivision of a foreign government, or public international organization;]