FBR E-Scrutiny Intimation in IRIS (SRO 1655(I)/2026): What It Means and How to Reply in 7 Days
SRO 1655(I)/2026 lets FBR's system flag mistakes in your sales tax return through IRIS. You get at least 7 days to reply. What it means and what to do.
The short answer
This guide is for sales tax registered businesses. It explains FBR's new e-scrutiny message in IRIS, why your digital invoices matter for it, and how to reply on time without panic.
On 25 September 2026, FBR issued SRO 1655(I)/2026. It adds a new Chapter XII-A to the Sales Tax Rules, 2006, called 'Procedure for Electronic Scrutiny and Intimation of Issues Detected by the Computerised System'. Business Recorder reported it on 27 September 2026. Under the new rules 150HA and 150HB, FBR's computer checks and cross-matches sales tax returns. When it finds a mistake, it can send an advance intimation (an early warning message) through IRIS (FBR's online tax portal). You get at least 7 days to reply. If you do not reply, a reminder comes with at least 7 more days.
The main point is simple. This message is a chance to fix things before any legal or penalty action starts. Read it, check it against your invoices, and reply before the date.
What the new e-scrutiny rules say
Rule 150HA says the chapter covers the automated scrutiny (computer checking), analysis and cross-matching of sales tax returns and other information FBR holds about a registered person.
Rule 150HB sets the steps. The system can send online advice through IRIS that points out factual or legal mistakes or discrepancies (numbers that do not agree). The Officer of Inland Revenue who handles your case can also send the same system-made intimation. The message must give you not less than 7 days to explain, correct the error or take other action.
If no reply comes in that time, the system sends a reminder. The reminder also gives not less than 7 days. Every issue found, every message sent and every reply you give is recorded on the system dashboard and shared with your Inland Revenue officer. The officer then looks at your reply. Where needed, the officer can take action under the Sales Tax Act, 1990 and its rules.
So an intimation is not a penalty by itself. But ignoring it removes your easiest chance to settle the matter quietly.
Why your digital invoices are at the centre of this
Digital invoicing means your billing software sends each sales tax invoice to FBR as you make it. FBR gives back an IRN (Invoice Reference Number, the unique number FBR gives every invoice) and a QR code. These posted invoices fill Annexure-C (the list of sales in your monthly sales tax return). 'How Digital Invoicing Feeds Your Sales Tax Return (Annexure-C) in 2026' explains that link.
Your suppliers also post their invoices to you, with your NTN on them. Those feed Annexure-A (your purchase list). 'Annexure-A After Digital Invoicing (2026): Your Purchase Register, Input Tax and the Missing-Invoice Problem' covers that side. This means FBR's computer holds both your sales and your purchases, invoice by invoice. Cross-matching them with your return is now fast and automatic.
Common mismatches a computer check can catch include: sales in your return that are lower than the invoices you posted; input tax (sales tax you paid on purchases and claim back) on invoices that do not appear in your Annexure-A; purchases from a seller who is not on the Active Taxpayers List; and credit notes that reduce sales without a matching record. These are examples, not a full list. The intimation itself will tell you what the system found.
A business that posts every sale through digital invoicing and keeps its return in line with those invoices has far less to explain.
How to reply, step by step
Step 1: Check IRIS often. Log in and look for new messages, especially after you file a return. Note the reply date written in the intimation. Count at least 7 days from when it was sent, but always follow the date shown. If the IRIS screens are new to you, 'FBR Digital Invoicing User Manual (PRAL v1.6) Explained in Plain Words (2026)' walks through the dashboard.
Step 2: Understand the issue. Write down the tax period, the amount and the type of mismatch the message names. If the wording is not clear, ask your tax advisor before you reply.
Step 3: Compare with your records. Export your posted invoices for that month and match them line by line with your return. Check the IRN of each invoice in question. For purchases, confirm the supplier really posted the invoice. 'How to Check a Supplier Before Claiming Input Tax: FBR Invoice, ATL & Registration Checks (2026)' shows the checks.
Step 4: If it is your mistake, correct it. Revise the return within the allowed time and pay any tax due. 'How to Revise a Sales Tax Return After Digital Invoicing (2026): 120 Days, 60 Days and the Right Order' explains the time limits and the right order.
Step 5: If there is no mistake, explain it. Reply in IRIS with a short, clear answer and attach proof, such as the invoice export, credit notes, bank records or the supplier's posted invoice. Keep the tone factual. If you need more time, ask your officer in writing before the date. This is not the same as an integration deadline extension, which 'FBR Digital Invoicing Extension (2026): What It Means and Who Can Give You One' explains.
Step 6: Keep a copy of everything. Save the intimation, your reply and the proof. If a formal notice comes later, 'Received an FBR Digital Invoicing Notice? What It Means and What to Do' explains the next steps.
Do not wait for the reminder. The reminder only gives more time; it does not reset the issue. Missing both dates leaves the matter with your officer.
This guide is general information, not tax advice. Digi Invoice keeps every posted invoice, with its IRN, in one list you can export by month, so matching your records to an intimation takes minutes. Create a free account to start.
Difficult words in this guide
E-scrutiny — FBR's computer checking your sales tax return against the data it already holds.
Advance intimation — an early warning message in IRIS about a possible mistake, sent before any legal action.
Discrepancy — two sets of numbers that should agree but do not.
Cross-matching — comparing your return with your own and your suppliers' posted invoices.
Reminder — a second message sent when you do not reply in time, with at least 7 more days.
For more terms, see 'FBR Digital Invoicing Dictionary — 25 Key Terms Explained'.