Pakistan FBR expands IRIS invoice amendment facility for sales tax filers

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FBR expands IRIS invoice amendment

Highlights

Pakistan FBR's updated IRIS system now allows sales tax filers to submit amendment or cancellation requests for electronic invoices after the 72-hour deadline.
Taxpayers cannot file Annexure-C of their sales tax returns for affected periods while invoice amendment applications are pending before the Commissioner Inland Revenue.
Applications are restricted to invoices not already linked with Annexure-C or previously approved, and each invoice can only be amended or cancelled per application, but not both.

New IRIS process for post-deadline invoice changes

As reported by Business Recorder, citing Pakistan Revenue Automation (Private) Limited, a user manual issued on Thursday sets out a new IRIS facility that lets taxpayers apply to amend or cancel eligible electronic sales tax invoices after the system's prescribed 72-hour period has expired.

Under the mechanism, taxpayers must log into IRIS, open the Sales Tax applications section and choose the option titled "Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)". After selecting the relevant tax period, they can identify invoices through FBR Invoice Transaction Numbers and load them for modification or cancellation.

The system allows users to revise invoice details or mark invoices for cancellation, but not both within the same request for the same invoice. An invoice selected for modification cannot later be cancelled under that application, while an invoice selected for cancellation cannot be amended.

Taxpayers can also upload supporting documents in PDF format to back their requests before submission. The concerned tax officer may seek further clarification through the Internal Correspondence facility available in IRIS.

Compliance limits and implications for tax return filing

The updated process keeps approval and scrutiny powers with the concerned Commissioner Inland Revenue and temporarily affects return filing workflow while an application remains unresolved. Taxpayers cannot submit Annexure-C, Sales, of their sales tax returns when a decision on the application is still pending with the tax authority.

Once the Commissioner Inland Revenue approves an amendment request, the revised electronic invoices become available for loading into Annexure-C, subject to system validations. If the request is rejected, the original invoices, as they stood before the requested amendment or cancellation, are loaded into Annexure-C and into the Federal Excise Return where applicable.

FBR has also set restrictions on use of the facility. Applications cannot cover invoices already linked with Annexure-C of the Sales Tax Return or Federal Excise Return, or invoices that were previously approved by the Commissioner Inland Revenue under another application.

Taxpayers may file multiple applications for the same tax period, but invoices already submitted, rejected or still pending in another application cannot be included again. The change creates a formal route for correcting invoice errors beyond the previous time cap while preserving tax authority oversight.

Our earlier coverage of calls to extend Pakistan’s Tax Year 2026 income tax filing deadline explained why tax experts and business groups urged the FBR to give taxpayers more time after the final return form notification and amid recurring IRIS portal glitches. The report also noted concerns over pending extension applications on IRIS and warned that procedural and technical hurdles could increase compliance risks for filers.

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