Sales tax registration (STRN) is mandatory when annual turnover exceeds Rs. 10 million. File monthly return by 15th of next month. Kamboh Associates handles STRN registration and monthly filing.
STRN-registered businesses must file monthly sales tax returns by the 18th. Late filing means Rs. 10,000 fine + 1.5% monthly surcharge. We file on time, every month — guaranteed.
From output tax calculation to input tax reconciliation and FBR POS reporting — we handle your complete monthly sales tax compliance so you can focus on business.
Sales tax return filed on FBR IRIS by 18th each month. Output vs input tax calculated accurately for minimum tax liability.
All input tax claims cross-checked with FBR purchase data. Maximum legitimate input tax claimed to reduce liability.
FBR-integrated POS businesses get daily invoice reporting and monthly return filed in compliance with POS system.
Special returns for manufacturers including Section 8B restrictions and minimum 60% input tax claim management.
Even with no sales, a nil return must be filed. We include nil return filing in every monthly package — no extra charge.
Zero-rated export refund claims filed on FBR with all supporting documents for fast-track refund processing.
Sales tax in Pakistan is governed by the Sales Tax Act 1990 under Federal Board of Revenue (FBR). It is a value-added tax (VAT) levied at 17% on the supply of taxable goods and on imports. Businesses registered under STRN (Sales Tax Registration Number) must collect output tax from customers and pay net tax (output minus input) to FBR every month.
| Category | Rate |
|---|---|
| Standard rate (goods) | 17% |
| Petroleum products | 18% |
| Mobile phones (imported) | 17–25% |
| IT & software exports | 0% (zero-rated) |
| Basic food items (selected) | 0–10% |
| Punjab PRMA services tax | 16% |
Rates are indicative — verify against Finance Act 2025-26 gazette for your specific category.
For most STRN-registered businesses. Requires Annex-A (purchases), Annex-C (supplies), Annex-H (debit/credit notes) submitted by 18th monthly.
For small retailers not required to maintain detailed records. Lower documentation requirements but still filed monthly on IRIS.
Filed in addition to monthly returns. Summary of the full fiscal year's supplies, purchases, and tax liability — due within 2 months of tax year end.
Filed when there are no taxable supplies in a month. Still mandatory — failure to file a nil return attracts the same Rs. 10,000 penalty as any other late return.
Send us your monthly sales invoices and purchase invoices. We extract output and input tax data automatically.
Output tax vs input tax reconciled. FBR purchase ledger cross-checked to validate all input claims.
Sales tax return filed before the 18th. Tax challan prepared and payment deposited with acknowledgment sent to you.
After filing 800+ monthly returns since 2008, these are the mistakes we fix most often for new clients who come to us after a penalty notice.
Input tax is only claimable from STRN-registered suppliers. Many businesses accidentally claim input on invoices from unregistered vendors — FBR's system cross-checks every input claim against the supplier's STRN status. This triggers assessments and recovery notices.
The Rs. 10,000 penalty applies even if you file on the 19th. With Kamboh Associates, your return is filed by the 15th — three days before the deadline — so a bank holiday or IRIS downtime never causes a penalty.
If a business has no sales in a month, many owners assume there is nothing to file. Wrong — a nil return is still required. Two consecutive missed nil returns triggers STRN suspension, blocking all your clients from claiming input tax on past purchases from you.
Monthly returns are not a substitute for the annual sales tax return. The annual return must be filed within 2 months of the financial year end (i.e., by August 31 for the July–June fiscal year). This is one of the most commonly missed obligations by self-filing businesses.
Manufacturers and some service providers are restricted to claiming input tax up to 90% of their output tax (Section 8B, Sales Tax Act). Exceeding this in a return results in automatic disallowance and a recovery notice. We apply this limit correctly every month.
We file your sales tax return every month before the deadline. Zero penalties, zero stress, full compliance.