Pakistan’s Federal Board of Revenue (FBR) has added an option to its IRIS portal for amending or cancelling electronic sales tax invoices after the 72-hour deadline. Taxpayers can now apply online, but the relevant Commissioner Inland Revenue (CIR) must approve the request before any change takes effect.
The new option puts an existing approval requirement into practice. Under Sales Tax General Order No. 1 of 2026, integrated taxpayers can edit, delete or cancel valid electronic invoices that they generated through a genuine mistake. The standard window runs for 72 hours from the time the taxpayer generates the invoice. Any change after that window requires the commissioner’s prior approval.
How to request an invoice change in IRIS
Pakistan Revenue Automation (Private) Limited, or PRAL, issued a user manual for the new feature on November 5. The manual describes how taxpayers can address errors and discrepancies once the standard editing window closes.
Taxpayers first log in to IRIS and open the Sales Tax applications section. From there, they select “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs).” They then choose the relevant tax period and identify each invoice using its FBR Invoice Transaction Number.
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Applicants can attach supporting documents in PDF format. Tax officers can also ask for further explanations through the portal’s Internal Correspondence feature before a decision. For each invoice, taxpayers must choose either amendment or cancellation. IRIS prevents them from selecting both actions for the same invoice in one application.
What happens to Annexure-C while a request is pending?
IRIS blocks taxpayers from submitting Annexure-C (Sales) of their sales tax return while the commissioner considers the application. Taxpayers can submit the annexure once the commissioner issues a decision.
If the commissioner approves an amendment, IRIS makes the corrected invoice available for inclusion in Annexure-C, subject to system checks. If the commissioner rejects the application, the original invoice remains in effect. IRIS then loads the original invoice into Annexure-C and the Federal Excise Return, wherever applicable.
Which sales tax invoices are eligible?
Taxpayers can submit more than one application for the same tax period, but each application must cover different eligible invoices. IRIS excludes invoices that already appear in Annexure-C of a sales tax return or that link to a Federal Excise Return. The portal also excludes invoices that the commissioner previously approved under another application.
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An invoice that already featured in an earlier application cannot go back into the queue. That restriction also covers invoices that the commissioner has rejected and those still awaiting a decision. For taxpayers correcting several invoices in the same period, the distinction is important. IRIS allows separate applications for different invoices, while a pending request still prevents submission of Annexure-C (Sales).
