The Federal Board of Revenue (FBR) has issued a chart, for the facilitation of the registered persons, to file only relevant Annexures with the sales tax and federal excise returns. The FBR has placed the details of the Annexures and categories of taxpayers for filing of returns on the FBR Web Portal.
The table of Annexures clearly specifies the relevant Annex to be filed by the taxpayers. For example, Annex A of the return is only required to be filed in case domestic purchases are made. Similarly, Annex C would only be filled by the taxpayers engaged in domestic sales.
The Annex E has to be filled by the manufacturers of excisable commodities and Annex H of the sales tax return would only be filled in cases where refund claims are involved. The Annex G of the return would only be filled by the persons where arrears are involved. This Annex is only related to the arrears.
Following are the details of the Annexures and status of taxpayers liable to fill these Annexrues of return as per information available on the FBR Web portal:
---- Sales Tax & Federal Excise Return FY 2011-12
General Instructions for e-Filing:
1. The concept of preparing, verifying and submitting this return is the same as previously in practice for FY 2010-11.
2. This Return contains Ten (10) Annexures, only a few of which apply to a large majority of the return filers. A summary of Annexure requirement under various conditions and type of Registered Persons is give below:
3. No Annexure is required for "Retailers" and all type of "Null Return Filers".
4. Before submission of the Return the Tax should be paid in the bank and proper computerised payment receipt (CPR) should be obtained, because system will only allow the submission of Return only if the CPR is available with the IT System of the FBR.
Note 1: CPRs of Tax Payments made by using Direct Debit Facility becomes valuable instantly for returns submission.
Note 2: If the tax payments are prepared by using e-Payment Feature of FBR Portal and Payment is made in SBP/NBP branches operating under CAP-II System CPR becomes available immediately after payment of Tax for submission of Return.
Note 3: If the tax payment is made in a Bank/Branch which does not operate under CAP-II System, the CPR becomes available in the IT System of FBR after 48-72 Hrs. for submission of return.
Note 4: List of Bank/Branches operating under CAP-II can be downloaded by clicking Download CAP-II Branches.
5. The e-Filing System will display all the unused CPRs issued on the NTN of the Registered Person, and relevant CPRs should be selected among the list of available CPRs. It may be noted that the e-Filing System will neither allow the feeding of CPR Number nor the Amount of Tax Paid against the CPR.
6. Detailed instructions for completing the Return and Annexure can be downloaded by clicking.
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Annexure Applicability Remarks
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Annex-A (Domestic Purchase Invoices) If domestic Purchases are made -
Annex-B (Goods Declaration Imports) If imports are made -
Annex-C (Domestic Sales invoices) If domestic Sales are made -
Annex-D (Goods Declaration Exports) If Exports are made -
Annex (Federal Excise) If excisable goods are manufactured For Manufactures only
Annex-e1 (Federal Excise If Natural Gas extracted For Exploration
Duty on Natural Gas) Units only
Annex-F (Carry Forwards) If Carry forward is involved -
Annex-G (Sales Tax Arrears) If Arrears are involved Only for Arrears
Annex-H (Stock Statement) Where Refund is claimed Can be Submitted within
120 days from the due
date of Return Filling
Annex-P (Province wise Breakup Where services are provided Mandatory for Telecom sector
of Services Provided) in the Province of Banking, Constructions
Sindh and any other Province Franchises and RPs having
outlets in Sindh and any
other Province should also
submit this annexure.
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