Registered persons: FBR tightens GST documentation rules

ISLAMABAD: The Federal Board of Revenue (FBR) Wednesday further enhanced sales tax documentation requirements for the sales tax registered persons and amended sales tax return form to obtain details of payments received on local/domestic supplies.

For this purpose, the FBR has made it mandatory for the sales tax registered taxpayers to submit details of “payment received against domestic sales tax invoices” in monthly sales tax returns.

The FBR has issued an SRO.578(I)/2025 to amend the Sales Tax Return Form under the Sales Tax Rules on Wednesday.

Taxable products’ supply: GST-registered entities must file monthly stock returns: FBR

Under the S.R.O. 578 (l)/2025, the FBR has further amended Sales Tax Rules, 2006 to revise “Annex-A” (domestic purchase invoices) and Annex-C ((domestic sales invoices). The FBR has added a new “Annex-Cl” in the sales tax return for the taxpayers to give details of the particulars of buyer, invoice detail and payment received.

Copyright Business Recorder, 2025