Timely filing of monthly sales tax returns is vital to avoid system blocking, penalty notices under Section 33, default surcharges under Section 34, and blacklisting of taxpayer STRN on the FBR portal.
1. Federal FBR Monthly Sales Tax Filing Schedule
For federal sales tax on goods (FBR):
- **10th of the Month:** Best practice cutoff for entering and locking domestic purchase invoices (Annexure-A) to allow suppliers and buyers reconciliation.
- **15th of the Month (Payment Due Date):** The net sales tax payable (Output Tax minus Admissible Input Tax) must be deposited into the State Bank or National Bank via Computerized Payment Receipt (CPR).
- **18th of the Month (Return Submission Due Date):** The finalized electronic monthly return (Annexure-C, sales declarations, withholding tax) must be officially submitted on the FBR Iris portal.
- **10th of the Month:** Best practice cutoff for entering and locking domestic purchase invoices (Annexure-A) to allow suppliers and buyers reconciliation.
- **15th of the Month (Payment Due Date):** The net sales tax payable (Output Tax minus Admissible Input Tax) must be deposited into the State Bank or National Bank via Computerized Payment Receipt (CPR).
- **18th of the Month (Return Submission Due Date):** The finalized electronic monthly return (Annexure-C, sales declarations, withholding tax) must be officially submitted on the FBR Iris portal.
2. Provincial Sales Tax Authorities Schedule
- **Punjab Revenue Authority (PRA):** Tax payment by 15th; return submission by 18th of the month.
- **Sindh Revenue Board (SRB):** Tax payment by 15th; return submission by 18th of the month.
- **Khyber Pakhtunkhwa Revenue Authority (KPRA):** Tax payment by 15th; return submission by 18th.
- **Balochistan Revenue Authority (BRA):** Tax payment by 15th; return submission by 18th.
- **Sindh Revenue Board (SRB):** Tax payment by 15th; return submission by 18th of the month.
- **Khyber Pakhtunkhwa Revenue Authority (KPRA):** Tax payment by 15th; return submission by 18th.
- **Balochistan Revenue Authority (BRA):** Tax payment by 15th; return submission by 18th.
3. Consequences of Late Filing or Non-Filing
- **Monetary Penalties:** Under Section 33(1), minimum penalty of PKR 10,000 for late return filing plus PKR 5,000 for delayed tax payment.
- **Default Surcharge:** Under Section 34, KIBOR + 3% per annum calculated on daily default balance.
- **Blacklisting / Suspension:** Failure to file consecutive monthly returns triggers automated STRN suspension, blocking input tax adjustment for your buyers.
- **Default Surcharge:** Under Section 34, KIBOR + 3% per annum calculated on daily default balance.
- **Blacklisting / Suspension:** Failure to file consecutive monthly returns triggers automated STRN suspension, blocking input tax adjustment for your buyers.
Related Common Inquiries
Under Section 74 of the Sales Tax Act 1990 and General Clauses Act, if a statutory deadline falls on a gazetted holiday or weekend, the due date automatically rolls over to the next working day.
Yes. Registered persons must file a "Nil Return" by the due date even if no sales or purchases took place. Failure to file a Nil return attracts the same statutory penalties.
Yes. Under Section 74, a taxpayer can apply in writing to the Commissioner Inland Revenue prior to the due date citing valid exceptional grounds for an extension up to 15 days.
Legal & Tax Disclaimer
This guide is prepared for informational purposes based on prevailing statutory provisions in Pakistan. Tax regulations are subject to administrative circulars and Finance Act amendments. For case-specific legal counsel, consult our qualified attorneys.