Written by Hamza Shahnawaz in Taxation Taxpayers can now request corrections or cancellation of eligible electronic sales tax invoices after the 72-hour deadline, subject to approval by the Commissioner Inland Revenue. November 6, 2026: The Federal Board of Revenue (FBR) has introduced a new functionality in its IRIS system allowing taxpayers to request amendments or cancellation of electronic sales tax invoices after the prescribed 72-hour time limit. Under the enhanced facility, taxpayers who identify errors or discrepancies in an electronic sales tax invoice after the deadline can submit an application through IRIS for approval by the concerned Commissioner Inland Revenue (CIR). The facility provides an authorised mechanism for correcting genuine invoice errors and explains the procedures for submitting applications, attaching supporting documents, responding to clarification requests and reviewing decisions. Conditions for post-72-hour invoice amendments According to the FBR’s user manual, applications cannot include invoices already linked to Annexure-C of the Sales Tax Return or Federal Excise Return, or invoices previously approved by CIR under another application. Taxpayers can submit multiple applications for the same tax period, provided they do not include invoices previously submitted or rejected by CIR. Invoices with…