Iris Accounts Blog

Accounting & FBR invoicing, made simple.

Practical guides to FBR digital invoicing, sales tax and GST, provincial services tax, withholding, and running the books of a Pakistani business — written for owners, not just accountants.

Sales Tax & GST

Sales Tax in Pakistan: A Beginner's Guide for Small Businesses

New to sales tax? This beginner guide explains how GST works in Pakistan — goods vs services, input and output tax, registration and returns — in plain language.

8 min read·Aug 2026
Sales Tax & GST

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

Annexure C is the sales side of your FBR sales tax return, where every sales invoice is declared. Here is what it contains and how to prepare it without errors.

7 min read·Aug 2026
Sales Tax & GST

GST Rate in Pakistan: Standard and Reduced Rates Explained

Pakistan's standard GST rate is 18%, but reduced, zero and exempt categories all exist. Here is how the rate structure works and how to find your correct rate.

6 min read·Aug 2026
Sales Tax & GST

Further Tax in Pakistan: When 3% Applies to Unregistered Buyers

Sell taxable goods to an unregistered buyer and a 3% further tax usually applies on top of normal GST. Here is when it kicks in and how to handle it correctly.

6 min read·Jul 2026
Sales Tax & GST

Input Tax vs Output Tax: How Sales Tax Adjustment Works

Sales tax works on a simple balance: the GST you charge minus the GST you pay. Here is how input and output tax offset each other on your monthly return.

6 min read·Jul 2026
Sales Tax & GST

How to File Your Monthly Sales Tax Return in Pakistan

Filing a monthly sales tax return means reconciling sales and purchases, completing the annexures, and paying the net tax. Here is how the process works step by step.

7 min read·Jul 2026
Sales Tax & GST

Federal Excise Duty (FED) Explained for Pakistani Businesses

Federal Excise Duty is a separate federal levy on certain goods and services. Here is what it is, when it applies, and how it differs from ordinary sales tax.

7 min read·Jul 2026
Sales Tax & GST

Sales Tax Registration (STRN): How to Register with FBR

An STRN is your sales tax registration number with FBR. Here is what it is, who needs one, and the practical steps to register for sales tax on goods.

6 min read·Jul 2026
Sales Tax & GST

Sales Tax on Services vs Goods in Pakistan: What's the Difference?

In Pakistan, goods are taxed federally by FBR and services provincially by PRA, SRB and others. That single split shapes your registrations, returns and rates.

7 min read·Jul 2026
Sales Tax & GST

Zero-Rated vs Exempt Supplies Under Pakistani Sales Tax

Zero-rated and exempt supplies both mean no sales tax is charged to the buyer — but they treat your input tax very differently. Here is the practical distinction.

6 min read·Jul 2026