Sales Tax Return Due Date in Pakistan (2026): 10th, 15th, 18th and the New Rs 50,000 Late Fine
Annexure-C by the 10th, tax by the 15th, return by the 18th. August 2026 returns get until 25 Sept. A late return now costs Rs 50,000 (Finance Act 2026).
What this guide tells you, in plain words
Every sales tax registered business in Pakistan works to three dates each month. Annexure-C (the list of all your sales) is due by the 10th. The tax is paid by the 15th. The full sales tax return is filed by the 18th. All three dates fall in the month after the sales were made. This is the rule on FBR's own Sales Tax Due Dates page.
Being late now costs much more. Since the Finance Act 2026, a late return carries a Rs 50,000 penalty under section 33 of the Sales Tax Act 1990. It used to be Rs 10,000. If you file within 10 days of the due date, you pay Rs 2,000 for each day of delay instead. Miss two monthly returns in a row and FBR no longer counts you as an active taxpayer.
For August 2026 only, FBR moved the filing date from 18 September to 25 September 2026. The extra week is only for businesses that paid their tax on time. This guide explains each date, what it costs to miss it, and what digital invoicing changes.
The three monthly dates, step by step
The law starts with one date. Section 2(9) of the Sales Tax Act sets it as the 15th of the month after the tax period. The tax period is the month your return covers. The same clause lets FBR set different dates for different parts of the return. That is why the work is split across three days.
By the 10th: Annexure-C. This is the sales part of your return. It lists every sales invoice, debit note and credit note you issued in the month. If you issue FBR digital invoices, this list is already filled in from your posted invoices. Your job is to check it.
By the 15th: pay the tax. In IRIS (FBR's online tax portal) you create a PSID (Payment Slip ID — the payment number FBR makes before you pay). You pay it through your bank's app, an ATM or a bank branch. The bank then gives you a CPR (Computerised Payment Receipt — the official proof that the money reached the government).
By the 18th: file the full return in IRIS. It shows your sales, your purchases in Annexure-A, the tax you owe and the payment you made.
Here is an example. For sales made in October 2026, Annexure-C is due by 10 November, the tax by 15 November and the return by 18 November 2026. A few special cases file quarterly or yearly, and FBR lists them on the same page.
No sales this month? You still file. Section 26 says every registered person must file a return for each tax period. A return with no sales is called a nil return, and the same dates and penalties apply.
The August 2026 extension: who gets the extra week
On Saturday 19 September 2026, FBR sent new instructions to its field offices. Sales Tax and Federal Excise (FED) returns for August 2026 can now be filed until 25 September 2026. The normal last date was 18 September.
There is one condition. The extension only covers businesses that deposited their sales tax by the original due date, which was 15 September 2026. If you had not paid by then, the extra week does not protect you. Pay now, file now, and expect default surcharge for the late days.
FBR gave this extension under section 74 of the Sales Tax Act 1990 and section 43 of the Federal Excise Act 2005. Section 74 lets FBR give more time for something the law requires. 'FBR Digital Invoicing Extension (2026): What It Means and Who Can Give You One' explains how that power works and its two-year limit.
The extension moves the filing date for one return. It does not change the rule that every invoice must go to FBR when you make the sale.
What it costs to be late
Late return. The penalty is in section 33 of the Sales Tax Act. The Finance Act 2026 raised it from Rs 10,000 to Rs 50,000. If you file within 10 days of the due date, you pay Rs 2,000 for each day of delay instead. This used to be Rs 200 a day. So a return filed 3 days late costs Rs 6,000. A return filed 11 or more days late costs Rs 50,000.
Late payment. Tax paid after the 15th carries default surcharge (an extra charge for paying late, worked out like interest) under section 34. The rate is 12% a year or KIBOR plus 3% a year, whichever is higher. KIBOR is the rate at which banks lend to each other. The surcharge runs from the 16th of the month until the day before you pay.
Off the Active Taxpayers List. Section 2(1A) of the Act sets the rule. If you miss the return due date for two tax periods in a row, you are no longer an active taxpayer. Missing your income tax return has the same effect. For most individuals and AOPs, the tax year 2026 income tax return is due on 30 September 2026, unless FBR extends it. (An AOP is an association of persons, such as a partnership.) Buyers check this list, so dropping off it can cost you customers. 'How to Check a Supplier Before Claiming Input Tax: FBR Invoice, ATL & Registration Checks (2026)' shows what buyers look for.
Already late? File as soon as you can and pay the penalty through a PSID. 'How to Pay an FBR Penalty: PSID, CPR and What to Do After a Digital Invoicing Notice (2026)' shows the steps. If a return you filed was wrong, 'How to Revise a Sales Tax Return After Digital Invoicing (2026): 120 Days, 60 Days and the Right Order' explains the fix.
What digital invoicing changes, and what it does not
There is no monthly due date for a digital invoice. Each invoice must reach FBR at the time of the sale. FBR gives it an IRN (Invoice Reference Number — the unique number on every accepted invoice), and only then does it go to the buyer. The 10th, 15th and 18th are dates for your return, not for your invoices. 'When Must You Issue an FBR Digital Invoice? Time of Supply, Advance Payments and the Whichever-Is-Earlier Rule (2026)' covers invoice timing.
The 10th is now a checking job, not a typing job. Your posted invoices flow into Annexure-C by themselves, as 'How Digital Invoicing Feeds Your Sales Tax Return (Annexure-C) in 2026' explains. Check that every sale has an IRN, and that nothing went out on a plain paper bill.
Your purchases depend on your suppliers. Input tax (the sales tax you paid on purchases) reaches your return through Annexure-A, which fills from invoices your suppliers post. If a supplier posts late, your claim moves to a later month. 'Annexure-A After Digital Invoicing (2026): Your Purchase Register, Input Tax and the Missing-Invoice Problem' explains what to do.
A simple monthly routine helps. On the last working day of the month, check that every sale reached FBR. By the 10th, review Annexure-C. By the 15th, make the PSID and pay. By the 18th, file the return and save the CPR with your records. Digi Invoice sends each invoice to FBR the moment you save it, so your Annexure-C is ready before the 10th. You can create a free account and post your first invoice today.
Difficult words in this guide
Annexure-C — the part of the monthly sales tax return that lists every sale you made in the month.
Annexure-A — the part of the return that lists your purchases and the input tax you claim.
PSID — Payment Slip ID, the payment number FBR creates before you pay any tax.
CPR — Computerised Payment Receipt, the official proof that your payment reached the government.
Default surcharge — the extra charge for paying tax late, worked out like interest.
Active Taxpayers List (ATL) — FBR's list of registered businesses that file their returns on time.
Nil return — the return you still file when you made no sales in the month.