📅 Pakistan GST (Sales Tax) Calendar – 2025

Prepared by: Faisal Tauheed Rao & Co., Chartered Accountants
Your Partner in GST Compliance, Filing, and Advisory

🧾 Key Filing Obligations for Sales Tax Registered Persons

📅 Month-Wise GST Compliance Calendar for 2025

Every Month — Standard Sales Tax Timeline

• By 15th of Every Month
  ➔ Deposit Sales Tax Payable for the previous month (Section 6 of the Sales Tax Act, 1990).
  ➔ Payment through designated banks via PSID (Payment Slip ID) generated on IRIS (FBR) or respective provincial portals (PRA/SRB/KPRA/BRA).

• By 18th of Every Month
  ➔ File Monthly Sales Tax Return (Section 26 of the Sales Tax Act, 1990) through FBR’s IRIS portal or provincial authorities’ e-portals.

⚡ Note: Some provincial authorities (e.g., SRB, KPRA) extend filing deadlines to 21st in certain cases, based on public holidays or technical difficulties.

📆 GST Calendar Snapshot – Month-by-Month

📅 January 2025

• January 15 ➔ Payment of Sales Tax for December 2024 (Section 6)

• January 18 ➔ Filing of Sales Tax Return for December 2024 (Section 26)

📅 February 2025

• February 15 ➔ Payment for January 2025 (Section 6)

• February 18 ➔ Filing for January 2025 (Section 26)

📅 March 2025

• March 15 ➔ Payment for February 2025 (Section 6)

• March 18 ➔ Filing for February 2025 (Section 26)

📅 April 2025

• April 15 ➔ Payment for March 2025 (Section 6)

• April 18 ➔ Filing for March 2025 (Section 26)

📅 May 2025

• May 15 ➔ Payment for April 2025 (Section 6)

• May 18 ➔ Filing for April 2025 (Section 26)

📅 June 2025

• June 15 ➔ Payment for May 2025 (Section 6)

• June 18 ➔ Filing for May 2025 (Section 26)

📅 July 2025

• July 15 ➔ Payment for June 2025 (Section 6)

• July 18 ➔ Filing for June 2025 (Section 26)

✅ Special Note: Companies should also prepare for Annual Reconciliations aligning GST records with financials as per Section 32 (Maintenance of records) and relevant rules.

📅 August 2025

• August 15 ➔ Payment for July 2025 (Section 6)

• August 18 ➔ Filing for July 2025 (Section 26)

📅 September 2025

• September 15 ➔ Payment for August 2025 (Section 6)

• September 18 ➔ Filing for August 2025 (Section 26)

📅 October 2025

• October 15 ➔ Payment for September 2025 (Section 6)

• October 18 ➔ Filing for September 2025 (Section 26)

📅 November 2025

• November 15 ➔ Payment for October 2025 (Section 6)

• November 18 ➔ Filing for October 2025 (Section 26)

📅 December 2025

• December 15 ➔ Payment for November 2025 (Section 6)

• December 18 ➔ Filing for November 2025 (Section 26)

📌 Important Notes and Legal Insights

✅ Section 6 (Sales Tax Act, 1990) — Sales Tax must be deposited by the 15th of the following month, either electronically through designated banks or through government treasury.
✅ Section 26 (Sales Tax Act, 1990) — Monthly Sales Tax Return must be filed by the 18th, covering all taxable and exempt supplies, along with annexures.
✅ Section 23 (Sales Tax Act, 1990) — Every registered person must issue a proper tax invoice containing all prescribed particulars.
✅ Section 8B (Sales Tax Act, 1990) — Input Tax Adjustment is restricted to 90% of Output Tax unless specified otherwise, and input must be claimed within 6 months of issuance of tax invoice.
✅ Section 32 (Sales Tax Act, 1990) — Registered persons are required to maintain complete records including invoices, bank statements, purchase records, sales records, and related documents for at least six years.

✅ Provincial Laws for Services Sector (e.g., PRA, SRB, KPRA, BRA):

• Similar obligations exist under their respective Sales Tax Acts on Services.

• Slight variations may apply (e.g., SRB often extends return dates to 21st occasionally via notifications).

✅ Penalty for Late Filing and Non-Payment (Section 33 and 34):

• PKR 5,000 or 3% of tax amount (whichever is higher) for each default.

• Default surcharge calculated under Section 34 at prevailing rates for late payment.

⭐ How Faisal Tauheed Rao & Co. Helps You Stay Ahead

• Filing GST returns (Federal and Provincial) on time — no penalty, no stress!

• Advisory on Input Tax Optimization and Output Tax Strategy.

• Help with E-Invoicing and POS Integration under FBR’s STRIVe rules.

• Representation before FBR, PRA, SRB, KPRA, and BRA during audits and investigations.

• Full compliance health-checks for your business to avoid unwanted notices and fines.

🚀 Stay GST Compliant & Grow Smoothly with FTR & Co.

✅ Book Your Free GST Compliance Consultation
📩 Email us: contact@ftrconsultants.com
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Faisal Tauheed Rao & Co., Chartered Accountants
Precision | Compliance | Confidence