Arrangements to impose RGST: FBR e-portal yet without special module

Despite claims to have all arrangements made for imposing reformed GST by the Federal Board of Revenue (FBR), the e-portal is still lacking a special module for the revision of monthly sales tax returns after lapse of several months, Business Recorder learnt on Tuesday. A backlog of sales tax returns is waiting for approval of the sales tax collectors, authorised under amended Sales Tax Act 1990, to grant permission for revision.
Talking to Business Recorder on Tuesday, Khushnood A Khan, President of Karachi Sales Tax Bar Association (KSTBA), said that income tax payers are authorised to revise their returns within five years. However, the rights of taxpayers are very limited in sales tax regime where they have to revise monthly returns within six months.
He said that the taxpayers could earlier revise their returns without any permission of sales tax collectors. But, after commencement of FBR e-portal, the revision of sales tax returns can only be made with the approval of the collectors. According to section 26(3) of the Sales tax Act, 1990, a registered person can file a revised return within 120 days of the filing of return under section 26(1) to correct omission or wrong declaration, if any, with the approval of the concerned commissioner. However, the FBR has failed to develop any module in e-portal for electronic approval of concerned commissioner for last several months.
He said the sales tax officials are issuing general intimation letter without reviewing taxpayers' status in response of revision request. Hence the process of revision of sales tax returns, which could easily be accomplished within a week, is taking months. He also requested to the concerned officials to look into this matter and facilitate the taxpayers to maximum.