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Monthly Sales Tax Return Filing: Complete Guide for 2026
Everything you need to know about filing monthly sales tax returns with FBR, including deadlines, procedures, and common mistakes.
US
Usman Malik
March 12, 2026
Monthly Sales Tax Return Overview
All registered sales tax persons in Pakistan must file monthly returns through the FBR online system. This guide covers the complete filing process.
Filing Deadlines
| Return Type | Due Date |
|---|---|
| Monthly Return | 18th of following month |
| Revised Return | Within 60 days |
| Annual Return | October 15th |
Required Information
- Sales invoices (local and export)
- Purchase invoices (input tax)
- Debit/Credit notes
- Import documents
- Advance tax payments
Step-by-Step Filing Process
- Login to IRIS: Access iris.fbr.gov.pk with your credentials
- Select Return Period: Choose the month and year
- Enter Sales Data: Input all taxable supplies
- Enter Purchases: Claim eligible input tax
- Calculate Tax: System calculates net payable/refundable
- Payment: Pay any due amount via bank
- Submit: File the return and download acknowledgment
Input Tax Claims
You can claim input tax on:
- Raw materials purchased
- Machinery and equipment
- Utility bills (electricity, gas)
- Services received
Penalties for Late Filing
- Late filing fee: Rs. 10,000
- Default surcharge: 12% per annum on tax due
- Additional penalty for repeated defaults
Tips for Error-Free Filing
- Reconcile sales with e-invoices before filing
- Verify all NTNs of suppliers
- Keep supporting documents for 6 years
- File early to avoid last-minute issues
