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FBR Urges Integrated Suppliers to Report All Outlets

ISLAMABAD:FBR Mandates Declaration of All Outlets and POS by Integrated Suppliers

FBR Introduces Amendments to Sales Tax Rules, 2006 to Expand Electronic Sales Tax Integration

ISLAMABAD: The Federal Board of Revenue (FBR) has issued SRO 1775(I)/2023, bringing forth changes to the Sales Tax Rules, 2006. In line with its previous decision, the FBR aims to extend the electronic sales tax (e-ST) integration system to cover more categories of registered persons. Currently, Tier-I retailers are obligated to utilize an integrated system for sales tax invoices, and this requirement will soon be expanded to encompass other sectors.

Under the newly introduced rules, integrated suppliers are required to inform the Board of all their outlets, referred to as “notified outlets,” through the computerized system. Additionally, integrated suppliers must register each point of sale (POS) to activate the integration.

The information to be provided by integrated suppliers includes the following:
– POS registration number
– Business name
– Branch name
– Branch address
– POS identification number
– Registration date
– Name and NTN of the POS solution provider
– Names and CNICs of the proprietors or directors of the solution provider

The FBR specifies that integrated suppliers should not issue temporary or draft invoices through the POS system. In the case of sales returns or exchanges, a proper debit or credit note must be generated through the system, containing a reference to the original invoice. The note should clearly indicate the amount refunded or charged additionally, along with the corresponding sales tax. The FBR emphasizes that no sales return or exchange will be entertained without reference to the original invoice.