The Federal Board of Revenue (FBR) has added a facility to its IRIS system that lets taxpayers seek changes to electronic sales tax invoices after the standard 72-hour window has closed. The FBR IRIS update does not make edits automatic: each request must be approved by the relevant Commissioner Inland Revenue (CIR). The change was set out in a user manual issued on Thursday by Pakistan Revenue Automation (Private) Limited (PRAL), the company that produced the guidance.
How the new application works
Taxpayers sign in to IRIS, open the Sales Tax applications section and pick the option labelled “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”. They then choose the tax period, find each invoice using its FBR transaction number and load it for either amendment or cancellation. Supporting papers in PDF form can be uploaded with the request, and a tax officer can seek further explanation through the Internal Correspondence facility inside IRIS. IRIS is already the portal used for filing sales tax returns, so the new steps sit inside tools filers already use.
A single application cannot both amend and cancel the same invoice; the taxpayer has to choose one. Several applications can be filed for the same tax period, but invoices that have already been put forward and then turned down by the CIR cannot be placed in a new one. Invoices still awaiting a decision are kept out of other requests, and invoices already tied to a return annexure or approved earlier under a different request are not eligible at all. The FBR said the e-invoice amendment route is a structured way to fix or cancel invoices after the deadline, while tax authorities keep their approval and scrutiny powers.
Effect on sales tax returns
While a request is pending, the taxpayer cannot file Annexure-C (Sales) of the sales tax return, and IRIS blocks that filing until the tax authority reaches a decision. If the CIR approves, the revised invoices can be loaded into Annexure-C once they pass system checks. If the request is refused, the invoices as they stood before the proposed change go into Annexure-C and, where relevant, the Federal Excise Return.
Aasan alfaaz mein
FBR ne IRIS system mein naya option diya hai jis se 72 ghante ki muddat guzarne ke baad bhi e-invoice mein ghalti ya tabdeeli ki darkhwast di ja sakti hai. Yeh darkhwast Commissioner Inland Revenue ki manzoori par nirbhar hai, aur jab tak faisla nahi hota, sales tax return ka Annexure-C jama nahi ho sakta. Agar darkhwast manzoor ho jaye to naye invoices return mein shamil hon gay, warna purane invoices hi jaayen gay.
