The Sales Tax Register (Annexure C): What It Is and How to Prepare It

If you file sales tax returns with FBR, you will have come across Annexure C. It is the part of the return where your sales invoices are declared — effectively the sales tax register for your output tax. Getting Annexure C right is central to filing a clean return, because it feeds the output tax figure and needs to reconcile with your buyers' records.

This guide explains what the sales tax register is, what information Annexure C captures, and how to prepare it so that filing goes smoothly.

What is the sales tax register?

A sales tax register is simply an organised record of the taxable supplies you have made in a tax period, along with the sales tax charged on each. In the FBR return, the sales side of this record is declared in Annexure C. Every sales tax invoice you issue in the period should be reflected there.

Think of it as the bridge between your day-to-day invoicing and your monthly return: the invoices you raise flow into Annexure C, and Annexure C drives your declared output tax.

What information does Annexure C capture?

While the exact fields can be updated by FBR over time, Annexure C typically records, for each sales invoice:

• The buyer's details, including their registration number where applicable;
• The invoice number and date;
• The description or type of goods supplied;
• The value of the supply (the taxable amount);
• The sales tax rate applied;
• The sales tax (output tax) charged;
• Any further tax or other applicable amounts.

Because this information is invoice-by-invoice, accuracy at the point of invoicing is what makes Annexure C accurate at filing time.

How Annexure C connects to the rest of the return

Your sales tax return brings together the tax you charged on sales (output tax) and the tax you paid on purchases (input tax). Annexure C is the sales side that produces your output tax. The purchase side is declared separately. The difference between the two — after any adjustments — is broadly what determines whether you pay tax or carry forward. To understand the mechanics, read our guide on input tax vs output tax adjustment and, for the full process, how to file a sales tax return in Pakistan.

Key point: Annexure C is only as good as your invoices. If invoices carry wrong buyer details, values or tax rates, those errors flow straight into your return.

Why buyer details matter for matching

In a modern sales tax system, the sales you declare in Annexure C are matched against the purchases your buyers declare. If a registered buyer expects to claim input tax on your invoice, your Annexure C entry needs to match what they report. Mismatches — wrong registration numbers, wrong values, missing invoices — can lead to queries, disallowed input tax for your customer, and reconciliation headaches for you.

How to prepare Annexure C without errors

1. Capture invoices correctly at source. Make sure every sales tax invoice has the right buyer registration number, value and tax rate when it is created.
2. Include every taxable supply. Do not leave out invoices, credit notes or adjustments for the period.
3. Reconcile before filing. Check that the total sales and output tax in your books match what Annexure C shows.
4. Handle returns and credit notes properly. Adjustments to earlier sales need to be reflected so your figures stay accurate.
5. Keep supporting records. Retain the underlying invoices in case FBR asks to verify entries.

Doing it by hand vs using software

Preparing Annexure C manually — copying invoice data into a spreadsheet and then into the portal — is slow and error-prone, especially for businesses issuing many invoices. Accounting software that is built for FBR reporting can compile your sales register automatically from the invoices you have already issued, so Annexure C is a by-product of normal invoicing rather than a monthly scramble.

Frequently asked questions

Is Annexure C only for sales?

Yes. Annexure C is the sales (output tax) side of the return. Purchases and input tax are declared in the relevant purchase annexure separately.

What happens if my Annexure C does not match my buyer's records?

Mismatches can cause your buyer's input tax claim to be questioned and create reconciliation issues for both parties. Accurate buyer details and values on your invoices are the best prevention.

Can Annexure C be prepared automatically?

Yes. FBR-ready accounting software can build your sales register from the invoices you have issued, reducing manual re-entry and the errors that come with it.

Iris Accounts compiles your Annexure C sales register straight from your issued invoices, keeping your output tax reconciled and your return ready to file.