e-Filing (Only for Manufacturer-cum-Exporter):
All registered Taxpayers having business activity manufacturer-cum-exporter can apply for refund Online(ERS/RMS).
For Online e-file the refund application log into https://e.fbr.gov.pk and file the claim.
Normal (For all other refund Claimants )
All other refund claimants can file their refund claims on CD in their concerned RTO/LTU at receiving counters.