The Federal Board of Revenue has introduced a new functionality in IRIS allowing taxpayers to request amendments or cancellation of electronic sales tax invoices after the prescribed 72-hour period, subject to approval by the concerned Commissioner Inland Revenue (CIR). Previously, the system-prescribed time restriction created practical difficulties where errors or discrepancies were identified after the permitted period. The new mechanism provides a formal route for seeking corrections through an application supported by relevant documentary evidence.
According to the PRAL user manual, taxpayers can access the Sales Tax applications section in IRIS and select “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)”. The relevant invoices can be identified through their FBR Invoice Transaction Numbers and submitted for amendment or cancellation. However, invoices already linked with Annexure-C of a Sales Tax Return or Federal Excise Return, or previously approved under another application, are not eligible. Invoices previously submitted or rejected cannot be included in a fresh application, and taxpayers cannot select the same invoice for both amendment and cancellation in one application.
An important compliance consideration is the impact on return filing. While an application remains pending before the Commissioner Inland Revenue, the system will restrict submission of Annexure-C for the relevant tax period. Upon approval, the amended invoices become available for loading into Annexure-C, subject to system validations. In case of rejection, the original invoices remain applicable. Businesses should therefore identify invoicing discrepancies promptly and consider the potential implications of pending applications on their monthly sales tax filing timelines.