Taxpayers can now request corrections or cancellation of eligible electronic sales tax invoices after the 72-hour deadline, subject to approval by the Commissioner Inland Revenue.
November 6, 2026: The Federal Board of Revenue (FBR) has introduced a new functionality in its IRIS system allowing taxpayers to request amendments or cancellation of electronic sales tax invoices after the prescribed 72-hour time limit.
Under the enhanced facility, taxpayers who identify errors or discrepancies in an electronic sales tax invoice after the deadline can submit an application through IRIS for approval by the concerned Commissioner Inland Revenue (CIR).
The facility provides an authorised mechanism for correcting genuine invoice errors and explains the procedures for submitting applications, attaching supporting documents, responding to clarification requests and reviewing decisions.
Conditions for post-72-hour invoice amendments
According to the FBR’s user manual, applications cannot include invoices already linked to Annexure-C of the Sales Tax Return or Federal Excise Return, or invoices previously approved by CIR under another application.
Taxpayers can submit multiple applications for the same tax period, provided they do not include invoices previously submitted or rejected by CIR. Invoices with pending decisions are also ineligible for inclusion in another application.
An invoice cannot be selected for amendment and cancellation in the same application.
Taxpayers can attach supporting documents in PDF format to substantiate their requests. If CIR seeks further clarification, applicants must respond through Internal Correspondence in IRIS.
Impact on sales tax returns
The submission of Annexure-C is restricted while an application is pending with CIR.
If an amendment request is approved, the updated invoice becomes available for loading into Annexure-C, subject to system validations.
However, if CIR rejects an application, the original invoice, as it existed before the requested amendment or cancellation, will be loaded into Annexure-C and the Federal Excise Return, where applicable.
The FBR has clarified that approval from the concerned Commissioner Inland Revenue is mandatory for all post-72-hour amendment or cancellation requests.
The enhancement aims to provide taxpayers with a formal correction mechanism while maintaining regulatory oversight of electronic invoicing and sales tax reporting.