Step-by-step guide: How to amend or cancel FBR e-invoice after 72 hours

The Federal Board of Revenue (FBR) now permits taxpayers to request the amendment or cancellation of electronic sales tax invoices beyond the typical 72-hour window. This service is accessible via the FBR's IRIS portal and necessitates prior approval from a Commissioner Inland Revenue (CIR). It aims to facilitate corrections to errors in valid electronic sales tax (DI) invoices identified after the 72-hour period.

To apply for amendment or cancellation, follow these steps:

1. Log in to the FBR's IRIS portal using your account. Navigate to the Sales Tax section and select Applications.

2. Choose the "Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs)" from the available options. Select the appropriate tax period and click Continue.

3. Add the invoice by opening the DI Sale Invoice section and clicking Add Invoice. Input the FBR Invoice Transaction Number (Master Invoice Number) and search for the invoice. Select the relevant invoice from the search results.

4. Decide whether to amend or cancel the invoice. For amendments, select Load For Modification, open the invoice, make necessary changes, and save the item. For cancellations, choose Load For Discard, select the invoice, click Delete/Discard, and confirm the action.

5. Attach supporting documents to the application in PDF format. After submitting the application, it is forwarded to tax authorities for review. They may request additional information or clarification through IRIS's Internal Correspondence facility. Taxpayers can respond by opening Outbox, selecting Sales Tax, and choosing the relevant application. They can provide clarification by clicking Reply, selecting "Clarification Provided," entering the required explanation, and saving the changes.

Important restrictions apply:

- Invoices linked to Annexure-C of a sales tax return or a Federal Excise Return cannot be amended or canceled.

- Applications are prohibited for invoices previously approved or rejected by the commissioner, or those awaiting a decision.

- Taxpayers cannot submit Annexure-C of the sales tax return while an application is pending.

- If approved, amended invoices become available for loading into Annexure-C upon system validation. If rejected, the original invoices remain unchanged and are loaded into Annexure-C and the Federal Excise Return if applicable.

For example, if a shop issues an incorrect electronic sales tax invoice for a laptop after five days, the taxpayer can no longer use the ordinary 72-hour facility. Instead, they can apply for amendment through IRIS, attaching supporting documents and seeking the commissioner's approval. If an invoice was generated by mistake, the taxpayer can apply for its cancellation instead. However, changes or cancellations require review and approval by the tax authority before taking effect.