Sales Tax Filing · PakistanIn Pakistan, your sales tax return is only as accurate as your suppliers’ returns. We reconcile both before filing.
We prepare and file monthly sales tax returns with FBR and the provincial authorities, check input tax against what your suppliers declared, and keep your registration active.
Tax
At a glance
- Authorities
- Federal Board of Revenue (FBR) · Punjab Revenue Authority (PRA) · Sindh Revenue Board (SRB) · Khyber Pakhtunkhwa Revenue Authority (KPRA) · Balochistan Revenue Authority (BRA)
- Forms & references
- Monthly sales tax return (IRIS)Annex-A (purchases)Annex-C (sales)SST-03 (SRB)Sales Tax Rules 2006
- Frequency
- Monthly, including nil returns
- Federal due dates
- Typically pay by the 15th, file by the 18th
- Filed on
- IRIS for FBR; provincial portals for services
- Key annexes
- Annex-C (sales) and Annex-A (purchases)
Overview
What it is, and why it matters.
Registered businesses file a sales tax return every month. For federal sales tax on goods, payment is typically due by the 15th and the return by the 18th of the following month on IRIS. PRA, SRB and KPRA follow a similar pattern for services, each through its own portal.
The federal return is built from annexes. Your sales go in Annex-C, and Annex-A shows your purchases, largely populated from what your suppliers declared in their own Annex-C. Input tax is generally only admissible where the supplier has declared the sale, so a supplier’s late or missing return can reduce your claim.
Other rules shape the numbers: sales tax withheld by certain buyers, further tax on supplies to unregistered persons, limits on how much input tax can be adjusted in a period and, for notified businesses, digital invoicing integrated with FBR. Tier-1 retailers must also integrate their point-of-sale systems.
Who needs it
Who typically needs it.
- 01
Manufacturers and distributors
High volumes of purchase invoices make supplier matching and input tax checks essential.
- 02
Traders and wholesalers
Supplies to unregistered buyers, withholding by corporate customers and further tax all affect the return.
- 03
Service businesses
Agencies, IT firms and contractors file provincial returns, often in more than one province.
- 04
Tier-1 retailers
Point-of-sale data reaches FBR directly, so your return has to agree with what FBR already sees.
- 05
Businesses changing advisers
We review recent returns and fix gaps before they turn into notices.
When you need it
The moments that usually trigger it.
- You have just received your STRN or provincial registration.
- Your input tax claim was reduced because suppliers did not declare their sales.
- You have received a notice about a missing return or an annex mismatch.
- FBR has notified your business for digital invoicing.
- You now provide services in a second province.
- You have been filing nil returns while actually trading.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Monthly federal returns on IRIS, including Annex-C, Annex-A and any other annexes that apply
- 02
Provincial returns with PRA, SRB, KPRA or BRA
- 03
Matching your purchase records against suppliers’ declarations, and chasing gaps
- 04
Sales tax withholding, further tax and input tax adjustment limits
- 05
Payment challans (PSIDs) and deadline tracking
- 06
Reconciling sales tax turnover with your books and income tax return
- 07
High-level guidance on digital invoicing and POS integration, working with your software provider or licensed integrator
- 08
Replies to routine sales tax notices
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationMonth-end records
You send sales invoices, purchase invoices and bank statements, or give us access to your accounting system.
Reconcile
We compare purchases with suppliers’ declarations, review sales for the right rates and buyer status, and flag missing invoices.
Review and pay
We share the draft return and the amount payable, and generate the payment challan for you to pay by the due date.
File
We file the federal return on IRIS and provincial returns on each authority’s portal, and send you the acknowledgements.
Follow up
We carry supplier gaps into the next month and keep a record of each return for audit and income tax purposes.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Monthly records
- Sales invoices, including each buyer’s NTN or CNIC and registration status
- Purchase invoices and import documents
- Debit and credit notes
- Bank statements
Access and setup
- IRIS access, or authorisation for us to act
- Provincial portal credentials
- Details of your invoicing or POS system and integrator, if applicable
Other
- Certificates from buyers who withheld sales tax
- Stock records, for manufacturers
- Any correspondence from FBR or the provincial authorities
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Claiming input tax on undeclared purchases
If the supplier has not declared the sale in their return, the claim is likely to be disallowed, often months later and with default surcharge.
- Mistake 02
Treating unregistered buyers like registered ones
Supplies to unregistered persons can attract further tax, and the invoice needs the buyer’s details.
- Mistake 03
Filing nil returns while trading
FBR compares returns with bank, withholding and third-party data. Nil returns during active trading attract scrutiny and penalties.
- Mistake 04
Paying after the 15th
Late payment attracts default surcharge and penalties even when the return itself is filed on time.
Worth knowing
The limits, stated upfront.
We cannot fix a supplier’s failure to declare their sales. We identify the gap and help you raise it with them.
Digital invoicing and POS integration require your software provider or a licensed integrator. We advise on the requirements but do not build integrations.
Sales tax audits, refund claims and appeals are scoped separately.
Accurate returns depend on records reaching us in time for the monthly deadlines.
Questions
Sales Tax Filing: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionDo I have to file if I made no sales this month?
Yes. A registered person files a return every month, including a nil return. Missing returns can lead to penalties and suspension from the sales tax Active Taxpayers List.
What are Annex-A and Annex-C?
Annex-C lists your sales and output tax; Annex-A lists your purchases and input tax, largely populated from your suppliers’ Annex-C. Differences between the two are a common source of FBR notices.
Why was my input tax claim reduced?
Usually because a supplier did not declare the sale, or because the claim exceeded the adjustment limit for that period. We identify the invoices affected and whether they can still be claimed within the time allowed.
Does digital invoicing apply to my business?
FBR has phased in mandatory digital invoicing for notified sales tax registered persons since 2025, with integration through PRAL or a licensed integrator. Whether and when it applies depends on your category, so we check the current notifications with you.
Are provincial return dates the same as FBR’s?
They are often similar, typically payment by the 15th and the return by the 18th, but each authority sets and extends its own dates. We track each registration separately.
Can you file returns for more than one province?
Yes. We handle federal returns and PRA, SRB, KPRA and BRA returns together, so each supply is reported to the right authority.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about sales Tax Filing.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com