Why Sales Tax Returns Have So Many Annexures
A Sales Tax Return in IRIS isn’t just one form – it’s a main return plus a set of annexures, each covering a specific type of transaction. Not every business needs every annexure; which ones apply depends entirely on what your business actually does during the tax period. Here’s what each one covers, in plain terms.
Annex-C (Sales)
Your outgoing sales and any ST-withheld invoices for the period. Click “Load Invoices” to pull them in automatically, review the “Domestic Sales Invoices data” grid, and click Submit. Almost every registered business needs this one, since it covers standard domestic sales.
Annex-A (Purchases)
Your input tax claims – the tax you paid on business purchases that you’re entitled to deduct from your output tax liability. Load invoices, filter and search for the ones relevant to the period, select them, and click Claim. See our dedicated guide to claiming input tax on Annex-A for the full invoice management process.
Annex-B (Imports)
Input tax on imported goods, based on your Goods Declarations (GDs). Click “Load GD(s),” select the relevant ones, and click Claim. Note that GDs already used in Annex-K won’t show up here – each GD can only be claimed once.
For the full walkthrough, see our guide to claiming import input tax under Annex-B.
Annex-D (Exports)
For businesses that export goods. Click “Load GD(s)” to pull in export GDs matching the tax period into the “Export GD(s) details” grid. If you don’t export, this annexure simply has nothing to file.
For the full walkthrough, see our guide to reporting exports under Annex-D.
Annex-E (Federal Excise)
Applies if your business deals in goods or services subject to Federal Excise Duty alongside Sales Tax. Fill in the required details and click Calculate – IRIS computes the relevant excise code fields.
Annex-F (Balance Credit)
Any input tax credit balance you’re carrying forward from a previous period. Click Calculate to have IRIS pull through the relevant figures.
Annex-G (Arrears)
Outstanding arrears that affect your current return’s calculation. Click Calculate to see how they factor into your current liability.
Annex-H (Stock Statement)
A record of your stock position. Click “Add Stock,” fill in the required fields for each item, and click Save.
Annex-J (Production Data)
For manufacturers. Click “Manage product list” to select the goods you produce, then fill in the required production data against each one and save.
Annex-K (Steel Production)
Specific to the steel sector – enter your production values and add shipment details as needed. GDs consumed here won’t reappear in Annex-B.
Annex-P (Distribution)
Relevant to businesses involved in distribution-stage transactions. Click Calculate on the Data tab to pull through the applicable figures.
How to Know Which Ones You Actually Need
Most standard trading and retail businesses will primarily use Annex-C (sales) and Annex-A (purchases), plus Annex-B if they import. Manufacturers add Annex-J and, in the steel sector, Annex-K. Exporters add Annex-D. Federal Excise applies only to specific excisable goods and services. If an annexure has no transactions for the period, it’s fine to leave it with nothing entered – you’re not required to file zeros across every annexure regardless of relevance.
For the full return-filing walkthrough from login to submission, see our step-by-step guide to filing a Sales Tax return in Pakistan.
FAQ
Do I need to submit every annexure before I can submit my return?
Only the ones with actual data need to be worked through – but review each one relevant to your business before final submission, since the return locks once submitted.
What’s the difference between Annex-A and Annex-B?
Annex-A covers input tax on domestic purchases; Annex-B covers input tax on imports, claimed against your Goods Declarations rather than supplier invoices.
Can a GD show up in both Annex-B and Annex-K?
No – a GD consumed in Annex-K (steel sector) is excluded from Annex-B to prevent double-claiming.
