Where Sales Tax Return Filing Happens in IRIS
Sales Tax registered taxpayers file their monthly Sales Tax and Federal Excise Return directly through IRIS. After logging in, go to the “Declaration” option from the IRIS mega menu and click “26(1) (Sales Tax and Federal Excise Return filed voluntarily).” This replaces the older e.fbr portal’s year-wise sales tax return option with a single unified task inside IRIS.
Step 1: Select Your Tax Period
Once you open the 26(1) task, IRIS prompts you to select the tax period for your return. Click the “Period” button to open the “Search Period Date” dialog, enter the tax year, and click the search icon – a list of available months will appear. Click “Select” against the period you want to file for, and IRIS opens the main task window with the “Data” tab active by default.
Step 2: Work Through the Data Tab
The Data tab pulls together your return’s core calculations. Each section below has its own link in the left menu – open it and click “Calculate” to run the numbers:
- Sales Tax Credit – your input tax credit for the period.
- Sales Tax Debit – your output tax liability for the period.
- Payable – the net amount payable after credits and debits are reconciled.
- Head-wise Payable – your payable amount broken down by tax head.
- Annex-F (Balance Credit) – any input tax credit balance carried forward.
- Annex-G (Arrears) – outstanding arrears affecting the current return.
- Annex-P (Distribution) – distribution-related figures, where applicable.
Click Calculate on each section – IRIS runs the calculation and displays the results against the relevant amount codes.
Step 3: Complete the Relevant Annexures
Your return’s annexures live in their own tabs next to the Data tab. Not every annexure applies to every business – complete the ones relevant to your transactions during the period:
- Annex-C (Sales) – click “Load Invoices” to pull in your sales and ST-withheld invoices for the period, then click Submit. IRIS confirms with “Annex-C Submit successfully” and enables an Un-submit option if you need to make changes before final return submission.
- Annex-A (Purchases) – your input tax claims. Load invoices, filter and search for the ones you need, select them, and click Claim.
- Annex-B (Imports) – click “Load GD(s)” to pull in your Goods Declarations, select the relevant ones, and click Claim. GDs already consumed in Annex-K won’t appear here.
- Annex-D (Exports) – click “Load GD(s)” to bring in export GDs matching the period.
- Annex-H (Stock Statement) – click “Add Stock,” fill in the mandatory fields, and save.
- Annex-J (Production Data) – for manufacturers: manage your product list, select the relevant goods, and fill in the required production data.
- Annex-K (Steel Production) – specific to the steel sector: enter values and add shipment details as needed.
- Annex-E (Federal Excise) – fill in the required details and click Calculate for excise-liable goods.
See our guide to Sales Tax annexures in IRIS for a fuller breakdown of what each one covers and who needs to file it.
Step 4: Attach Your Payment
On the Payment tab, click the + icon to attach the Computerized Payment Receipt (CPR) covering tax already deposited at the bank. Enter the CPR number, amount code, or paid amount to search, then click “Select” to attach it. You can attach multiple CPRs up to your total liability amount.
Step 5: Understand Clause 7a/7b/7c Before You Submit
If a buyer or supplier in your supply chain hasn’t filed their own return for the period, the corresponding unpaid tax shows up in your return under ST-Return Clause 7a – and that party won’t be able to submit their own return until they clear it. Once they pay, the amount moves to Clause 7c on their return. See our guide to Clause 7a/7b/7c if your return shows an unexpected figure here.
Step 6: Verify and Submit
Click the “Verification” tab, enter your PIN code, and click Verify. Then click “Save” to keep the return as a draft (accessible later from the Draft section on your IRIS dashboard), or click “Submit” to file it. Once submitted, the return can no longer be edited.
See also: Sales Tax Credit vs Debit vs Payable explained, and how to bulk import sales invoices via Excel.
Had no activity for the period? See our guide to filing a null Sales Tax return instead.
Step 7: Print Your Return
After submission, click “Print” to get a printable PDF version of your completed Sales Tax Return for your records.
Common Mistakes We See With Sales Tax Returns
- Forgetting to click Calculate after loading Annex-C or Annex-A. The Data tab’s Sales Tax Credit/Debit/Payable figures depend on the annexures being submitted first – work through annexures before finalizing the Data tab numbers.
- Not checking Clause 7a before assuming a figure is an error. A non-zero Clause 7a amount usually means a buyer or supplier hasn’t filed yet, not a mistake in your own return.
- Submitting before verifying all annexures are complete. Once submitted, the return is locked – review every applicable annexure and the Payment tab first.
FAQ
Do I need to complete every annexure?
No – only the ones relevant to your business activity during the tax period. A trading business with no exports, for example, has nothing to enter under Annex-D.
Can I save my return and finish it later?
Yes – click Save to store it as a draft, accessible from the Draft section on your IRIS dashboard, and continue before final submission.
What happens if I need to fix something after submitting?
Once submitted, the return is no longer editable. Review every tab carefully – annexures, Data tab calculations, and Payment – before clicking Submit.
