Last updated: 24 September 2026 | By Umair A R Mughal
The Federal Board of Revenue (FBR) has extended the last date for filing the sales tax and federal excise (FED) return for August 2026 by one week. The deadline has moved from 18 September 2026 to 25 September 2026.
There is one catch, and it trips up taxpayers every year: the extension only applies to those who paid their sales tax on time. If you did not, this extension does not help you and your return is already late.
The new deadline is tomorrow. Here is who qualifies and what to do today.
Extension at a Glance
| Item | Detail |
|---|---|
| Tax period | August 2026 |
| Returns covered | Sales tax and Federal Excise Duty (FED) returns |
| Original filing date | 18 September 2026 |
| Extended filing date | 25 September 2026 |
| Payment deadline | 15 September 2026 (not extended) |
| Condition | Sales tax payable must have been paid on time |
| Legal basis | Section 74 of the Sales Tax Act, 1990 and Section 43 of the Federal Excise Act, 2005 |
| Applies to | All sales tax registered persons who meet the payment condition |
The FBR conveyed the extension to its field formations in a directive issued on 20 September 2026.
The Condition Most People Miss: The Payment Deadline Has Not Changed
A monthly sales tax return has three steps, each with its own date. For the August 2026 period:
| Step | Normal due date | After the extension |
|---|---|---|
| Annex-C (sales information) | 10 September | Unchanged |
| Payment of sales tax (via CPR) | 15 September | Unchanged |
| E-filing of the return | 18 September | 25 September |
Only the last step, e-filing, has been extended. It gives you more time for the paperwork, not for late payment. The FBR allows the extension only for taxpayers who deposited their sales tax liability before the original due date.
Does the Extension Cover You?
Situation 1: You paid by 15 September but have not filed yet
You are covered. File your return on IRIS by 25 September 2026 and it counts as on time, with no penalty and no default surcharge.
Situation 2: You did not pay, or paid after 15 September
You are not covered. Your return was due on 18 September, so it is already late. File as soon as possible and pay the outstanding tax. The longer you wait, the more default surcharge builds up, and a penalty under Section 33 can also apply.
Situation 3: No sales in August (a nil return)
You are covered. With no tax payable, there is no payment condition to fail. You must still file by 25 September, because skipping a nil return has the same consequences as skipping a normal one. See our guide to filing a null sales tax return.
Why Does the FBR Grant These Extensions?
The FBR did not give a reason in this announcement. Short extensions like this usually follow a familiar pattern:
- IRIS slows down in the last days before a due date.
- Trade bodies and chambers request more time, often citing data mismatches or reconciliation problems.
- September is one of the busiest months on the tax calendar, with businesses also preparing annual accounts and income tax returns for the 30 September deadline.
This is not new. The FBR gave a similar short extension for the July 2025 sales tax return last year. Do not count on one every month, though. Most months pass without any extension.
What If You Miss 25 September?
If you qualify for the extension and still do not file by 25 September, you are simply a late filer. The consequences are:
- Penalty under Section 33 of the Sales Tax Act for late filing.
- Default surcharge under Section 34 on any tax paid late, at KIBOR plus 3% per annum.
- Buyers lose input tax. Their input tax claims depend on your return being filed, which often damages a supplier relationship more than the penalty itself. See how Clauses 7a, 7b and 7c work.
- Removal from the Active Taxpayer List (ATL), which also affects your customers.
- Notices, and possible suspension or blacklisting of your STRN if late or non-filing continues.
For the full picture, read Late or Non-Filing of Sales Tax Return Penalty in Pakistan.
What to Do Before 25 September
- Check your CPR date. Open your payment receipt and confirm the sales tax was paid on or before 15 September 2026.
- Review Annex-A (purchases). Make sure the input tax you claim matches what your suppliers have declared.
- Review Annex-C (sales). Confirm each sale shows the correct buyer NTN or CNIC and tax amounts.
- Match digital invoicing. If you are on FBR digital invoicing, make sure invoices registered in the system are consistent with your return.
- File the FED return too. If you are registered for federal excise, it has the same extended date.
- Submit, then download and save the IRIS acknowledgement.
Do not wait for the evening of the 25th. Deadline day is usually when IRIS is busiest. For the steps, see how to file a sales tax return online.
Do Not Forget: The Income Tax Return Deadline Is 30 September
Most businesses have two deadlines this week:
| Date | What is due |
|---|---|
| 25 September 2026 | August 2026 sales tax and FED returns (if tax was paid on time) |
| 30 September 2026 | Income tax return for Tax Year 2026 (individuals and AOPs) |
The Finance Act 2026 also introduced an ATL surcharge of Rs 25,000 for persons who do not file their income tax return by the deadline. See FBR Tax Return Last Date 2026: Deadline, Extension & Penalty.
Frequently Asked Questions
What is the new due date for the August 2026 sales tax return?
The new date is 25 September 2026. It covers the sales tax and federal excise returns for the August 2026 tax period.
Has the FBR extended the sales tax payment date?
No. Only the e-filing deadline was extended. The extension applies only if you paid your sales tax by the original due date of 15 September 2026.
I paid my sales tax on 17 September. Can I use the extension?
No. You paid after the original due date, so you do not meet the condition. Your return was due on 18 September. File it as soon as you can to keep the default surcharge and penalty as low as possible.
Does the extension cover nil returns?
Yes. If you had no sales tax payable for August, there is no payment condition to meet. File your nil return by 25 September 2026.
Does this extension apply to provincial sales tax on services (PRA, SRB, KPRA, BRA)?
No. This FBR extension covers federal sales tax and FED returns only. Provincial revenue authorities administer sales tax on services and set their own dates.
Under which law did the FBR grant the extension?
Section 74 of the Sales Tax Act, 1990 and Section 43 of the Federal Excise Act, 2005. Both empower the FBR to extend the time for acts required under those laws.
File Your Sales Tax Return Today
There is only one day left. We can check your input tax, reconcile Annex-A and Annex-C, and file your August sales tax and FED returns before the deadline. We also handle late returns and default surcharge issues for taxpayers who missed the payment date. See our sales tax return filing services or WhatsApp us on +92 339 505 0983.
