Filing monthly GST returns in Pakistan is a mandatory requirement for businesses registered under the Sales Tax Act, 1990. Timely submission ensures compliance with the Federal Board of Revenue (FBR) and avoids penalties.

At ICT (Institute of Corporate Training), we provide specialized tax training courses, including GST return filing training, to help businesses and professionals stay compliant. Whether you need a Taxation Certification Pakistan or hands-on FBR e-filing skills, our programs equip you with the necessary expertise.

Who Needs to File Monthly GST Returns in Pakistan?

• Businesses with an annual turnover exceeding PKR 10 million(mandatory registration).
• Voluntary registrants(smaller businesses opting for GST registration).
• Manufacturers, retailers, wholesalers, and service providers.

Note: Failure to file returns on time can result in fines, penalties, or even business closure.

Deadlines for Monthly GST Return Filing

• Due Date:The 15th of the following month (e.g., January’s return is due by February 15).
• Late Filing Penalty:

• PKR 1,000 per dayfor the first 15 days.
• PKR 2,000 per dayafter 15 days.
• Additional penaltiesmay apply for prolonged delays.

📌 Pro Tip: Set reminders or use FBR’s IRIS portal alerts to avoid missing deadlines.

Step-by-Step Process for Filing GST Returns in Pakistan

1. Gather Required Documents
   • Sales Tax Invoices(for all taxable supplies).
   • Purchase Records(input tax details).
   • Bank Payment Challan(if paying tax liability).
   • Previous Return Copies(for reference).

2. Log in to FBR’s IRIS Portal

• Visit https://iris.fbr.gov.pk.
• Use your NTN (National Tax Number)and password.

3. Select the Correct Return Form

• ST-7 (Monthly Sales Tax Return):For regular filers.
• ST-8 (Annual Return):Filed alongside monthly returns for reconciliation.

4. Enter Sales & Purchase Details

• Report total taxable sales and input tax adjustments.
• Ensure invoice numbers and amounts match your records.

5. Calculate Net Tax Payable

Output Tax (Sales Tax Collected) – Input Tax (Paid on Purchases) = Net Tax Payable.

• If the result is positive, pay the amount via FBR’s prescribed banks.
• If negative, carry forward the refund/adjustment.

6. Submit & Verify the Return

• Review all entries for accuracy.
• Click “Submit Return”and download the acknowledgment receipt.

Common Mistakes to Avoid in GST Return Filing

❌ Incorrect Invoice Details (mismatched amounts or missing invoices).
❌ Late Filing (leads to penalties and interest charges).
❌ Underreporting Sales (triggers FBR audits).
❌ Ignoring Input Tax Adjustments (losing refund opportunities).

💡 Expert Tip: Maintain digital records using accounting software like QuickBooks or Zoho Books to streamline GST compliance.

How ICT’s Tax Training Courses Can Help

Mastering GST return filing in Pakistan requires expertise. At ICT, we offer:
✅ FBR E-filing Course Pakistan – Step-by-step training.
✅ Sales Tax Training in Pakistan – Practical filing techniques.
✅ Tax Laws and Regulations Course – Stay updated with FBR policies.

🔗 Enroll Now: ICT Taxation Courses

Final Thoughts

Filing monthly GST returns in Pakistan is a legal obligation that demands accuracy and timeliness. By following this guide, businesses can avoid penalties and maintain smooth operations.

📞 Need professional assistance? Contact ICT Tax Consultancy for expert support in GST compliance.