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Commentary

Refunds (Pakistan)

37 Pakistan

The main reporting obligation for all Pakistan GST registered entities is the periodic GST return. These are normally filed on a monthly basis and the deadline for submission is the 18th day of the month following the month during which the GST period ends.

GST returns must be filed electronically via the FBR's IRIS portal:

https://iris.fbr.gov.pk/login

The

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