FBR Lets Taxpayers Fix Old Sales Tax Invoices on IRIS
The Federal Board of Revenue has introduced a new facility allowing taxpayers to amend or cancel electronic sales tax invoices even after the 72-hour limit has expired.
The facility has been added to the FBR’s IRIS system. Taxpayers can now request changes to invoices after the prescribed time limit, subject to approval from the concerned Commissioner Inland Revenue.
ProPakistani reported that the move follows a user manual issued by Pakistan Revenue Automation Limited on Thursday, setting out how the new feature works. Azaad Digital also confirmed the facility, reporting that prior approval from the relevant commissioner is mandatory for any change or cancellation.
How the facility works
Taxpayers can access the facility by logging into IRIS, opening the Sales Tax applications section and selecting the option titled “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”.
They then select the tax period, identify invoices by their FBR Invoice Transaction Numbers and submit the request, attaching supporting documents in PDF format. Tax officers can seek further explanations through IRIS’s Internal Correspondence facility before deciding.
The limits that still apply
The facility is not a free hand: a taxpayer cannot amend and cancel the same invoice through one application.
While a request is pending, taxpayers cannot submit Annexure-C (Sales) until the Commissioner Inland Revenue decides.
If approved, the corrected invoices become available for Annexure-C, subject to system validations. If rejected, the originals remain applicable and will be loaded into Annexure-C and the Federal Excise Return.
Applications are barred for invoices already linked with Annexure-C of a Sales Tax Return or Federal Excise Return, and for invoices already approved under another application. Multiple applications per tax period are allowed, but invoices already included, rejected or pending cannot be submitted again.
Why the sales tax invoice rule needed a way out
The new facility fills a gap left by the FBR’s own order earlier this year. Sales Tax General Order No. 01 of 2026, issued in April, imposed a strict 72-hour limit on the cancellation, deletion or amendment of electronic sales tax invoices, allowing changes only for genuine or bona fide errors.
That order contained a proviso: changes after 72 hours needed prior approval of the concerned Commissioner Inland Revenue, on conditions the Board would specify. The new facility gives effect to that proviso, seven months on.
For businesses, the gap mattered: an invoice with a wrong amount, buyer or tax figure could not be corrected once three days had passed, even for a genuine error. The new facility gives the commissioner’s route a defined form, a document trail and a decision point.
The restriction on Annexure-C is the trade-off. A business that asks for a correction cannot file its sales annexure until the commissioner decides, which puts a premium on getting the request right the first time.
A wider pattern of FBR fixes
The facility comes in a year when the FBR has repeatedly patched its own systems. It has already extended the 2026 income tax return deadline twice after IRIS glitches, set new tax rules for steel mills and given the steel industry until December 30 to install digital production monitoring. Tax officers have also rejected the FBR’s restructuring plans.
For registered businesses, the practical advice is simple: check invoices within 72 hours where possible, and where an error surfaces later, use the new IRIS route rather than leaving a wrong invoice on the record.
Frequently asked questions
What has the FBR changed about sales tax invoices?
An IRIS facility to amend or cancel electronic sales tax invoices after the 72-hour limit, with the concerned Commissioner’s approval.
How do taxpayers use the new facility?
Log into IRIS, open Sales Tax applications and select “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”, then pick the tax period and invoice numbers.
Can the same invoice be amended and cancelled together?
No. A taxpayer cannot amend and cancel the same invoice through one application. Once an invoice is selected for one action, it cannot be selected for the other under that application.
What happens to Annexure-C while a request is pending?
Annexure-C (Sales) cannot be submitted until the commissioner decides. Approved corrections can be included; rejected ones leave the originals in place.
Which invoices are not eligible?
Invoices already linked with Annexure-C, already approved under another application, or already included, rejected or pending in an earlier request.
