Taxpayers belonging to their respective categories have to file Sales Tax returns in monthly, quarterly or annual return format.
Under the standard procedure a registered person is required to file monthly return Annexure C on 10th and Payment on 15th and e-file return by the 18th day of the month following the period in which the supplies were made, in the designated Branches of National Bank of Pakistan. In case of certain categories as mentioned below Procedure has been devised to file return on monthly and quarterly basis.
The taxpayers falling exclusively in the category of CNG required to file the return on quarterly basis.
A manufacturer is to file annual Sales Tax return, for a financial year by the 30th September of the following financial year.