Filing sales tax returns in PRA is a crucial aspect of business compliance. This guide will walk you through the step-by-step process using the PRA portal, including how to handle sales invoices, sales tax withheld invoices, and potential errors.

Accessing the PRA Portal

1. Log in to the PRA portal using your credentials.

Navigating the Portal

• Declaration Tab: This is where you’ll find the sales tax return forms.
• Sales Ledger: Manage your sales invoices and sales tax withheld invoices.
• Exerc: The final stage where you claim your sales tax and review liabilities.

Entering Sales Invoices

1. Click “Sales Ledger” and select “Add Invoice.”
2. Enter the buyer’s CNIC/NTN number.
3. Choose “End User Intermediary” if applicable.
4. Select “Sales Invoice” as the invoice type.
5. Enter the invoice number, date, and service type (HS code).
6. Enter the sales amount (excluding sales tax).
7. The system will automatically calculate the sales tax amount based on the applicable rate.
8. Save the invoice.

Entering Sales Tax Withheld Invoices

1. Select “Sales Tax Withheld Invoice” as the invoice type.
2. Enter the same details as for the sales invoice.
3. The amount withheld by the buyer will be reflected in the “Sales Tax Withheld” column.

Sales Tax Withheld will be entered if sales tax was withheld by the buyer. Else you will have to pay the sales tax by yourself. You can choose depending on scenario.

Filing the Sales Tax Return

1. Go to the “Declaration” tab and select the relevant sales tax return form.
2. Load the sales invoices and sales tax withheld invoices.
3. Review the summary of your sales and tax liabilities.
4. If there are no errors, click “Submit.”

Addressing Errors

• If an error occurs, such as “Submit Annex C1 First,” address the underlying issue before resubmitting.
• Common errors might include unverified sales tax withheld invoices due to the buyer not approving them.

Looking Ahead

Filing sales tax returns in Pakistan involves entering sales invoices, sales tax withheld invoices, and reviewing the summary. By following this guide and addressing any errors, you can ensure accurate and timely filing of your sales tax returns. Bulk invoices can be uploaded via prescribed formats available in Iris Help.