The Federal Board of Revenue (FBR) has enabled taxpayers to amend or cancel electronic sales tax invoices after the 72-hour deadline has passed, provided the concerned Commissioner Inland Revenue (CIR) approves the request.
The facility has been added to the IRIS system, according to a user manual issued Thursday by Pakistan Revenue Automation (Private) Limited (PRAL). It is meant to let taxpayers correct errors or discrepancies found in invoices after the system-prescribed period has lapsed.
Taxpayers must submit an application through the IRIS portal, and the CIR will scrutinise each one before deciding.
To apply, they must log into IRIS, open the Sales Tax applications section and select “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”. After choosing the relevant tax period, they can locate invoices by FBR Invoice Transaction Number and load them for amendment or cancellation.
An invoice selected for amendment cannot be cancelled under the same application, and an invoice selected for cancellation cannot be amended. Applicants can attach supporting documents in PDF format before submission. The tax officer may request further clarification through IRIS’s Internal Correspondence facility.
While an application is pending, taxpayers cannot submit Annexure-C (Sales) of their sales tax returns. The system will block the annexure until the tax authority communicates its decision.
If the CIR approves the request, the updated invoices become available for loading into Annexure-C, subject to system validations. If the request is rejected, the original invoices, as they existed before the requested change, will be loaded into Annexure-C and the Federal Excise Return, where applicable.
The FBR has set the following restrictions:
- 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.
- Taxpayers may file multiple applications for the same tax period, but invoices already submitted or rejected by the CIR cannot be included in a new application.
- Invoices with a decision still pending cannot appear in another application.
The FBR said the facility provides a formal mechanism for correcting or cancelling e-invoices beyond the 72-hour limit, while retaining the approval and scrutiny powers of the concerned tax authorities.
