What Is Annexure-C and How It Relates to FBR Digital Invoices
Annexure-C is the part of the Pakistan sales tax return where your sales invoices are reported. People search for "Annexure-C automated reporting" because FBR digital invoicing is meant to make this part fill itself.
To be clear about ApnaBill: it has no Annexure-C feature. It does not file or prepare your return. It helps you make and send the invoices, and FBR does the rest on its side. ApnaBill is an independent tool, not run by FBR or PRAL, and this page is not tax advice.
اینیکسچر سی سیلز ٹیکس ریٹرن کا وہ حصہ ہے جس میں آپ کی فروخت کی انوائسز رپورٹ ہوتی ہیں۔ ایف بی آر ڈیجیٹل انوائسنگ کا مقصد یہ حصہ خود بخود بھرنا ہے۔ اپنا بل ریٹرن نہیں بناتا، صرف انوائس بنانے اور بھیجنے میں مدد کرتا ہے۔
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Good to know first
- Your own sales tax return, filed with FBR as before. ApnaBill does not file it.
- Your accountant or tax consultant, for anything about your return.
What to know about Annexure-C
What Annexure-C is
Annexure-C is the annexure of the sales tax return that lists your sales invoices. Once you are integrated, the old monthly IMS upload is replaced, and the invoices you send to FBR are meant to fill it automatically.
How digital invoices fill it
The PRAL and IRIS papers say the invoices you send fill Annexure-C and the sales tax return by themselves. The IRIS rules summary says a digital invoice is needed for every sale that is reported in Annexure-C.
When an invoice moves into the return
The PRAL papers say invoices move to the return after 72 hours or at month end, whichever is first. Before that you can still correct an invoice in the IRIS portal, but not once it is linked with Annexure-C or counted in a submitted return.
What ApnaBill does and does not do
ApnaBill makes the invoice and, with the FBR Sender, sends it to FBR. It does not build, check or file Annexure-C or your return. If you need help with the return itself, speak to your tax consultant.
How to keep your invoices clean
Wrong HS codes, wrong rates and missing buyer details are the usual reasons FBR rejects an invoice. Check each line before you send, and look up any error number FBR gives.
Questions about this guide
Does ApnaBill do Annexure-C reporting?
No. ApnaBill has no Annexure-C feature and does not file returns. It helps you make and send digital invoices, and FBR uses those invoices on its side.
Do I still have to upload Annexure-C myself?
The PRAL papers say digital invoices fill Annexure-C and the return by themselves once you are integrated. The rules can change and your case may be different, so ask your tax consultant or your tax office.
Which sales need a digital invoice?
The IRIS rules summary says every sale that is reported in Annexure-C needs a digital invoice, and exempt goods also need one.
Can I change an invoice after it goes into the return?
Not through the usual correction. The PRAL papers say invoices already linked with Annexure-C or counted in a submitted return cannot be corrected in the portal. A debit note may be an option, so ask your tax consultant.
Related guides and tools
- How to Send an FBR Digital Invoice, Step by Step
Six steps from IRIS registration to your first live invoice, for shops and retailers.
- How to Connect a Custom Web App to the PRAL Digital Invoice API
A plain-language developer summary of the PRAL digital invoice API: access, calls, fields, replies and errors.
- IRIS guide →
- PRAL guide →
- FBR error codes →
- Make an invoice →
ApnaBill is an independent tool. It is not run by FBR or PRAL and it is not tax advice. Rules and menu names can change, so confirm with FBR or your tax consultant. See the disclaimer.