Categories of Sales Tax Return as per Law issued by Federal Board of Revenue, so most famous categories of taxpayers are monthly, quarterly or annual returns may be filed on prescribed format as follows:
Monthly Return in FBR
Under the standard procedure a registered person is required to file monthly return Annexure C on 10th and Payment on 15th and 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.
Quarterly Return in FBR
The taxpayers falling exclusively in the category of CNG required to file the return on quarterly basis.
Annual Return in FBR
A manufacturer is to file annual Sales Tax return, for a financial year by the 30th September of the following financial year.
Final Return in FBR
If a person applies for de-registration, the person shall before such de-registration, furnish a final return to the appropriate Commissioner having jurisdiction in the at such time as directed by the appropriate Commissioner.