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Pakistan Sales Tax Return Due Date
Choose the authority, your category and the tax period. Shows the payment and return due dates from the official rules, and applies any official extension notice for that period.
The general rule: pay by the 15th, file by the 18th
For every authority, the due date is the 15th day of the month after the tax period, unless the authority notifies another date. You pay the tax by the 15th and e-file the return by the 18th, three days later. FBR: Sales Tax Act 1990, section 2(9) and Sales Tax Rules 2006, rule 18(9). PRA: Punjab Sales Tax on Services Act 2012, section 2(17) and Filing of Returns Rules 2012, rule 11(2). SRB: Sindh Sales Tax on Services Act 2011, section 2(16) and Rules 2011, rule 14. KPRA: Khyber Pakhtunkhwa Sales Tax on Services Act 2022, section 2(x). BRA: Balochistan Sales Tax on Services Act 2015, section 2(18) and Rules 2018, rules 15 and 17.
Categories with their own dates
- FBR (rule 18(9), Table): electricity distribution companies, petroleum exploration and production companies and WAPDA hydroelectric power pay by the 18th and file by the 21st; independent power producers pay by the 22nd and file by the 25th; gas companies 15th and 18th; CNG dealers and brick kilns under the Tenth Schedule file quarterly, by the 15th and 18th of the month after the quarter.
- KPRA (Regulations 2024): oil and gas pay by the 21st and file by the 25th (regulation 18(2)); post-paid telephone services by the 21st and 25th of the second month and pre-paid by the 21st and 25th of the following month (regulation 18(3)); advertising on electronic media, airports and clubs pay by the 15th of the second month and file within three days (regulations 47(3), 62(3) and 83).
- For other KPRA telecommunication services the regulations give two different dates (regulation 18(3)(c) and regulation 56(1)(d)(ii)), so the tool shows “Being verified”.
Extensions
An authority can extend the dates for a tax period by an official notice: the FBR under section 74 of the Sales Tax Act and the PRA under section 84(1) of its Act. The tool applies a notice only after we have read its official text, and only to the taxpayers it covers. For example, the FBR extended the August 2026 return to 25 September 2026 for all taxpayers, and to 2 October 2026 for DISCOs, K-Electric and taxpayers added to STGO 10/2026, provided the tax had been paid on time. A notice for a narrower group is shown but not applied. With the FBR you can also ask your Commissioner, by the due date, for up to 15 more days (section 26AB).
None of these texts moves a due date that falls on a weekend or holiday, so the tool shows the plain date and the day of the week. Penalties are not covered yet. This is general information, not tax advice.
Frequently asked questions
What is the last date to file a sales tax return in Pakistan?
The 18th of the month after the tax period, with the tax paid by the 15th, for most FBR, PRA, SRB, KPRA and BRA registered persons. Some categories have later dates, and an official extension notice can move them.
Was the August 2026 sales tax return extended?
Yes. The FBR extended it to 25 September 2026 for all taxpayers, and to 2 October 2026 for DISCOs, K-Electric and taxpayers added to STGO 10/2026, provided the tax was paid by 15 September 2026 (FBR letters of 18 and 30 September 2026).
Does the due date move if it falls on a Sunday?
Not under these texts: none of them moves a sales tax due date off a weekend or holiday. Pay and file by the working day before.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.