FBR allows changes to electronic sales tax invoices on IRIS portal after 72-hour deadline

The Federal Board of Revenue has added an IRIS portal process for taxpayers seeking to amend or cancel electronic sales tax invoices after the usual 72-hour window. Profit by Pakistan Today reported that, under a user manual issued by Pakistan Revenue Automation on Thursday, each request requires approval from the relevant Commissioner Inland Revenue.

Applicants select the applicable tax period and invoice transaction numbers, then submit a request with supporting documents if needed. The process does not allow an invoice to be amended and cancelled in the same application, and invoices already included in Annexure-C or a Federal Excise Return are excluded.

Invoices with a pending, approved or rejected request cannot be submitted again. While an application awaits a decision, taxpayers cannot file Annexure-C; if approval is granted, the amended invoice can be added subject to system checks, while rejection leaves the original details in place.