The Federal Board of Revenue (FBR), under the Sales Tax Rules, 2006 (updated for Tax Year 2026), has specified different payment and filing deadlines for monthly and quarterly sales tax returns based on the category of registered person. Understanding these timelines is crucial to avoid penalties, default surcharges, and compliance notices. Below is a simplified and interactive breakdown of sales tax due dates for 2026, tailored for easy reference. 🧾 Sales Tax Return Due Dates – Category Wise (2026) 🔍 Quick Reference Table S. No. Category of Registered Person Due Date for Payment Due Date for Filing 1 Electricity Distribution Companies 18th of the month following the tax period in which the bill or invoice is issued 21st day following the 18th day 2 Independent Power Producers (IPPs) 22nd of the month following the tax period to which the sales tax invoice relates 25th day following the 22nd day 3 Gas Transmission & Distribution Companies 15th of the month following the tax period in which the bill or invoice is issued 18th day following the 15th day 4 Petroleum Exploration & Production Companies 18th of the month following the tax period in which supplies were made 21st day following the 18th day 5 CNG Dealers (Quarterly Basis) 15th of the month following the end of the quarter 18th day following the 15th day 6 Brick manufacturers (brick kilns (Paying tax under Tenth Schedule – Quarterly) 15th of the month following the end of the quarter 18th day following the 15th day 7 WAPDA – Hydroelectric Power 18th of the month following the tax period to which the sales tax invoice relates 21st day following…