FBR Allows Invoice Changes After 72 Hours With Approval

FBR Allows Sales Tax Invoice Changes After 72 Hours With Commissioner Approval

The Federal Board of Revenue (FBR) has introduced a new facility in its IRIS portal that allows taxpayers to amend or cancel electronic sales tax invoices even after the existing 72-hour deadline, subject to approval from the relevant Commissioner Inland Revenue (CIR).

According to a user manual issued by Pakistan Revenue Automation (Private) Limited (PRAL) on Thursday, the facility is designed to help taxpayers correct errors and discrepancies identified after the prescribed amendment period has expired.

Under the updated procedure, taxpayers can submit requests for invoice amendments or cancellations through IRIS. Each application will be reviewed and must receive approval from the concerned commissioner.

How Taxpayers Can Apply

To use the facility, taxpayers must open the Sales Tax applications section of IRIS and select the option for amending electronic sales tax invoices after 72 hours. They can then choose the relevant tax period and retrieve the required invoices through their FBR Invoice Transaction Numbers.

Applicants can request either changes to invoice details or cancellation. However, both actions cannot be requested for the same invoice within a single application.

The portal also allows supporting documents to be uploaded in PDF format. Tax officials can seek additional details from applicants through the system's Internal Correspondence facility.

Restrictions on Eligible Invoices

The FBR has introduced certain restrictions to prevent changes to invoices that have already been incorporated into tax returns.

Invoices included in Annexure-C of a sales tax return or a Federal Excise Return will not be eligible for amendment or cancellation under the new procedure.

Additionally, invoices that have already been approved or rejected by the commissioner cannot be included in another application. Requests involving invoices that are still awaiting a decision will also be disallowed.

Taxpayers can submit multiple applications for the same tax period, provided each request concerns eligible invoices that have not already been processed or submitted for approval.

Impact on Sales Tax Return Filing

The manual also clarifies that taxpayers cannot submit Annexure-C of their sales tax returns while an amendment or cancellation application is pending before the commissioner.

Once an amendment is approved, the revised invoice will become available for inclusion in Annexure-C, subject to the system's validation requirements.

If the commissioner rejects the request, the original invoice details will remain available for Annexure-C and the Federal Excise Return, wherever applicable.