A Beginner’s Guide to Sales Tax Filing in Pakistan

As a business owner in Pakistan, it is essential to understand the regulations surrounding sales tax filing. Failing to comply with these regulations can result in penalties and surcharges on the taxpayer. In this article, we will cover the basics of sales tax filing in Pakistan and provide helpful tips to ensure compliance.

Monthly Return

According to the standard procedure, sales tax returns are filed each month. Businesses must file the Return Annex C on the 10th of every month and make the payment by the 15th. E-filing the return is mandatory and must be done by the 18th of the following month.

Quarterly Return

Only CNG owners are allowed to file returns on a quarterly basis. If you are a CNG owner, you must file your returns for the first quarter by October 30, for the second quarter by January 30, for the third quarter by April 30, and for the fourth quarter by July 30.

Annual Return

Only a person registered as a manufacturer can file a return of sales tax on an annual basis. The due date for such a return is September 30th of each year.

Payment of Sales Tax

To pay sales tax, log in to your account and create an online challan. You can then pay the challan via a bank or using the Alternate Delivery Channels (ADC) mode, such as ATM or internet banking.

Tips for Filing Sales Tax Returns

To ensure compliance with sales tax regulations in Pakistan, follow these helpful tips:

  1. Keep Accurate Records: Maintain proper records of all transactions, including invoices, receipts, and purchase orders. This will make it easier to file sales tax returns accurately.
  2. File Returns on Time: Avoid late filing of sales tax returns, as this can result in penalties and surcharges.
  3. Use E-filing: E-filing is mandatory for sales tax returns in Pakistan. Use it to save time and avoid errors.
  4. Seek Professional Help: If you are unsure about the sales tax filing process, seek help from a tax professional. They can guide you through the process and help you avoid any legal issues.


In conclusion, complying with sales tax regulations in Pakistan is crucial for businesses. By filing sales tax returns on time and making payments promptly, businesses can avoid penalties and surcharges. Follow the tips outlined in this article to ensure compliance with the regulations and avoid any legal issues.

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