ISLAMABAD: The Federal Board of Revenue (FBR) has introduced a new facility in its IRIS system allowing taxpayers to amend or cancel electronic sales tax invoices even after expiry of the prescribed 72-hour time limit, subject to prior approval of the concerned Commissioner Inland Revenue (CIR).
According to a user manual issued by Pakistan Revenue Automation (Private) Limited (PRAL) on Thursday, the new functionality has been introduced to facilitate taxpayers in correcting errors or discrepancies identified in electronic sales tax invoices after the expiry of the system-prescribed 72-hour period.
Under the new mechanism, taxpayers can submit applications through the IRIS portal for amendment or cancellation of eligible electronic sales tax invoices. However, all such applications will be subject to scrutiny and approval by the concerned Commissioner Inland Revenue.
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The manual explains that taxpayers are required to log into the IRIS system, access the Sales Tax applications section and select the option titled “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”. After selecting the relevant tax period, taxpayers can identify invoices through their FBR Invoice Transaction Numbers and load them for modification or cancellation.
Taxpayers can make the required amendments to invoice details or select invoices for cancellation. However, an invoice selected for modification cannot subsequently be cancelled under the same application, and an invoice selected for cancellation cannot be amended.
The system also provides taxpayers with the facility to attach relevant supporting documents in PDF format to substantiate their requests before submitting the application for approval. The concerned tax officer may also seek additional clarification from taxpayers through the Internal Correspondence facility available in IRIS.
The manual further clarifies that taxpayers will not be able to submit Annexure-C (Sales) of their sales tax returns while a decision on their application is pending with the Commissioner Inland Revenue. The system will restrict submission of the relevant annexure until the tax authority communicates its decision.
Once the Commissioner Inland Revenue approves the requested amendments, the updated electronic invoices will become available for loading into Annexure-C, subject to applicable system validations. In case of rejection, the original invoices, as they existed before the requested amendment or cancellation, will be loaded into Annexure-C and the Federal Excise Return, wherever applicable.
The FBR has also prescribed certain restrictions for availing the facility. Applications cannot be submitted for invoices already linked with Annexure-C of the Sales Tax Return or Federal Excise Return, or those previously approved by the Commissioner Inland Revenue under another application.
Taxpayers may submit multiple applications for the same tax period; however, invoices previously submitted or rejected by the Commissioner Inland Revenue cannot be included in a fresh application. Similarly, invoices for which a decision is pending cannot be included in another application.
The new functionality provides a formal mechanism for taxpayers to seek correction or cancellation of electronic sales tax invoices beyond the existing 72-hour system limit, while retaining the approval and scrutiny powers of the concerned tax authorities, FBR added.
Copyright Business Recorder, 2026
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