FBR lets taxpayers amend or cancel sales tax invoices after 72 hours
The Federal Board of Revenue has added a facility to its IRIS system for amending or cancelling electronic sales tax invoices after the 72-hour limit. Taxpayers need prior approval from the concerned Commissioner Inland Revenue.
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- Amendment or cancellation after 72 hours needs prior approval of the Commissioner Inland Revenue.
- Applications are filed through the IRIS portal, with PDF documents attached if needed.
- Annexure-C of the sales tax return cannot be submitted while an application is pending.
The Federal Board of Revenue (FBR) has introduced a new facility in its IRIS system that allows taxpayers to amend or cancel electronic sales tax invoices after the 72-hour deadline has passed. Prior approval of the concerned Commissioner Inland Revenue (CIR) is required for any change.
According to a user manual issued on Thursday by Pakistan Revenue Automation (Private) Limited (PRAL), taxpayers must submit an application through the IRIS portal. The CIR examines each application before deciding on it.
Applicants choose the Sales Tax applications section and the option for amendment after 72 hours, then select the tax period. Invoices are located by their FBR Invoice Transaction Number. Supporting documents can be attached in PDF format, and the tax officer may ask for further clarification through the IRIS Internal Correspondence facility.
An invoice selected for amendment cannot be cancelled under the same application, and the reverse also applies. While an application is pending, the taxpayer cannot submit Annexure-C (Sales) of the sales tax return.
If the Commissioner approves the request, the updated invoices can be loaded into Annexure-C, subject to system validations. If it is rejected, the original invoices are loaded into Annexure-C and, where applicable, the Federal Excise Return.
Applications cannot be filed for invoices already linked with Annexure-C of the Sales Tax Return or the Federal Excise Return. Invoices previously approved by the CIR under another application are also ineligible.
Multiple applications can be filed for the same tax period, but invoices that were already submitted or rejected by the CIR cannot be included in a new application. Invoices with a decision pending cannot appear in another application.
The FBR said the facility gives a formal way to correct or cancel e-invoices beyond the 72-hour limit while keeping the approval and scrutiny powers of tax authorities. PRAL has also issued a user guide booklet.
Background
khabr.pk reported on 6 November that the FBR had required registered taxpayers to issue sales tax invoices for advance payments received against future supplies, with procedures notified through SRO 2063 of 2026.
Why it matters
Registered businesses that issue electronic sales tax invoices now have a formal route to fix or cancel errors after 72 hours. They must obtain approval from their Commissioner Inland Revenue and file through IRIS. A pending application blocks submission of Annexure-C of the sales tax return, which affects filing timing.
