Contributed by Numan Razaq Khan, PKF-F.R.A.N.T.S Chartered Accountants
| How are GST returns submitted to the tax authorities? | The GST submission process in Pakistan is fully electronic. GST returns are filed via the Federal Board of Revenue's IRIS portal:
https://iris.fbr.gov.pk/public/txplogin.xhtml |
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| Can a business submit paper GST returns? | No, it is no longer possible to submit paper GST returns in Pakistan. |
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| Can an agent submit a GST return on behalf of the business? | Yes, tax agents can be authorised to submit GST returns on behalf of their clients. |
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| How many boxes/data fields are there on the GST return? | There are 38 boxes on a full GST return. |
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| What does each GST return box/data field mean? | Box 1* – Domestic purchases from registered persons (excluding fixed assets).
Box 2 – Domestic purchases from unregistered persons.
Box 3 – Imports excluding fixed assets (includes VAT on commercial imports).
Box 4 – Capital goods/fixed assets (domestic purchases and imports).
Box 5* – Input for the month.
Box 6 – Credit brought forward from previous tax period.
Box |
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Web page updated on 24 Aug 2024 14:43