Sales tax return annexures (A to P)
The monthly sales tax and federal excise return on IRIS is built from annexures: purchases, imports, sales, exports, stock and production. The main return is calculated from them.
Who it applies to
Every sales tax registered person, monthly, even with nil activity
Each annexure
| Item | Detail | Law |
|---|---|---|
| Annex-A · Purchases | Purchase invoices from registered suppliers, auto-loaded from their Annex-C; select and claim input tax | s.7, s.8(1)(ca) |
| Annex-B · Imports | Import goods declarations (GDs); claim sales tax paid at import | s.7 |
| Annex-C · Sales | Your sales invoices for the month, including tax withheld by buyers; buyers see these in their Annex-A | s.22, s.23 |
| Annex-D · Exports | Export GDs for zero-rated supplies | s.4 |
| Annex-E · Federal excise | Excise duty details for excisable goods and services | FED Act 2005 |
| Annex-F · Balance credit | Brought-forward and carry-forward input tax | s.10 |
| Annex-G · Arrears | Arrears and other payable heads | s.11 |
| Annex-H · Stock statement | Opening and closing stock (commercial taxpayers) | SRO 55(I)/2025 |
| Annex-H1 · Item-wise stock | HS-code and quantity-wise stock for importers, distributors and wholesalers (from January 2025) | SRO 55(I)/2025 |
| Annex-J · Production | Opening stock, production, supplies and closing stock, by quantity and value, for all manufacturers (from January 2025) | SRO 55(I)/2025 |
| Annex-K · Steel | Steel-sector production details | Special procedure |
| Annex-P · Distribution | Head-wise distribution of tax | Return form |
How it works, step by step
The law behind each step is shown beside it.
- 1Issue invoices during the months.23
With e-invoicing, each invoice is reported to FBR in real time and flows into your Annex-C.
- 2Pay the tax by the 15ths.26, Sales Tax Rules
Generate a payment slip (CPR) on IRIS and pay by the 15th of the following month.
- 3Claim purchasess.8(1)(ca), s.8B
In Annex-A, select supplier invoices that appear from their returns, and claim input tax (generally capped at 90% of output tax).
- 4Fill stock and productionSRO 55(I)/2025
Complete Annex-H / H1 or J as applicable, by HS code and quantity.
- 5Calculate and submit by the 18ths.26
Click Calculate, attach the CPR, verify with your PIN and submit by the 18th of the following month.
Worked example
Points to watch
- Input tax is allowed only if your supplier declared the sale in their own return.
- Payments of over Rs 50,000 to a supplier must be made through a bank, or the input tax is disallowed (s.73).
- Late filing attracts penalty and default surcharge, and repeated non-filing can lead to suspension of registration.
- A nil return is still due every month.