PRA Return Filing Rules
Following are the rules relating to PRA Return Filing Rules. Every taxpayer/ registered person shall file the return as specified prescribed Form, along with all its annexures in accordance with the instructions given in respect thereof.
Filing of return
Every registered person shall file the return as specified in Form PST–04, along with all its annexures in accordance with the instructions given in respect thereof.
Manual filing of Return
The Authority may, in case of any registered person or class of registered persons or in case of any taxable service or services or class of taxable service or services, subject to conditions or otherwise allow manual filing of return.
Electronic filing of Return – PRA Return Filing Rules
Unless manual filing of return has been allowed under rule 3, every registered person required to file return, shall file such return along with its annexures electronically in the manner given in these rules.
A registered person shall obtain a unique User-ID and password by e-enrolling with the Authority’s web portal and electronically file a return (available on the website) from the web portal.
The return data shall be filled in a web form and shall be submitted online to the Authority by using e-PRA web portal at https://pra.punjab.gov.pk, where the Authority has provided instructions on how to fill the e-return.
The electronic return can be filed by a registered person himself or through an e-intermediary licensed by the Authority.
Procedure for e-filing
While filing the return, the registered user shall log on to e-portal of the Authority at https://e.pra.punjab.gov.pk using the assigned user ID and password and follow the stepwise procedure as follows:
- select sales tax on services return from declaration menu, select the tax period, month, quarter from the drop down list and click the monthly or quarterly return link to open the return form;
- return form shall be displayed which shall be filled in accordance with the instructions provided; the taxpayer shall fill out the relevant annexures of the return form by providing the details of invoices, value and the tax charged (the uploading facility for data files is available for all annexures) ;
- based on the details entered in the relevant annexures of the return, the total values of the main return form shall be auto calculated; the payable tax column shall be showing the tax payable by the registered person; and the registered person shall verify all the details displayed in the prepared return form; and
- the e-payment challan form PST–05 shall be generated automatically from the system after verification of the return prepared by the registered person.
Completion of e-filing – PRA Return Filing Rules
E-filing can be completed in the following manner:
- the user shall fill in all the relevant fields of the return (the return may be saved at any time during preparation process to avoid data loss);
- the return may be verified by the person to press the “Verify” button given at the bottom of form;
- if the registered person needs any alteration in the verified return, user shall press the “Un-Verify” button given at the bottom of the form having access to Personal Identification Number (PIN) code to make the required changes, and the user shall again press the “Verify” button given at the bottom of the form for fresh verification;
- after verifying the return, the registered person shall generate Payment Slip Identifier (PSID) by clicking “e-Payment” button;
- the registered person shall present PSID along with payable amount in the designated branch of the National Bank of Pakistan which shall accept the payment and provide Computerized Payment Receipt (CPR) as an acknowledgement; and
- the CPR data shall be automatically updated within stipulated period in the registered person’s e-filing portal and the registered person shall have to press the “Confirm” button for automatic confirmed addition of the CPR in the system.
E-submission of return
After confirmation of CPR under rule 6, the “Submit” button on return shall be enabled and the registered person shall click the submit button, the system shall require PIN code which shall be entered by the registered person, where after a message shall appear at the top of the screen that “your return has been submitted”.
Amendment in CPR
Where due to any bonafide mistake, any change is required to be made in CPR, the registered person shall apply for correction in CPR to the relevant Commissioner along with following documents:
- written request on letter head;
- copy of CNIC;
- copy of TPR (Tax Payment Receipt), if any, and CPR;
- in case of bank’s mistake, letter from the bank and affidavit from the person on whose name the payment has been deposited; and
- for correction of national tax number on CPR, affidavit from the person on whose name the payment has been deposited.
The Commissioner shall convey his approval to the authorized functionary of PRAL, who shall:
- update changes as per approval;
- maintain record of changes;
- intimate the applicant and relevant Commissioner; and
- send summary report to the Authority on monthly basis.
Acknowledgment of e-filing
Acknowledgement shall be printed by clicking the “Print Acknowledgement” button.
The submitted return shall also be printed and saved on user’s computer in PDF format.
The registered person shall quote the computer generated number of the e-filing acknowledgement in all his future correspondence with Authority.
Security of User ID and password
The responsibility for filing the returns and all the information contained therein is that of the registered person.
The registered person shall keep his user ID and Password allotted by the Authority strictly confidential.
The electronic tax return and its relevant annexures shall be kept in electronic record of the registered person and shall be produced to the competent authority or officer of the Authority on demand along with supporting documents.
Payment of tax
A registered person filing return electronically or otherwise shall make payment of the amount of tax due, if any, in any of the designated branches of the National Bank of Pakistan or any other designated Bank on the prescribed payment challan as specified in Form PST–05 or through electronic payment system devised for the purpose.
In cases where due date has been prescribed as 15th of a month, the tax due shall be deposited by the 15th and the return may be submitted by 18th of the same month.
The registered person having the status of ‘individual’ or ‘proprietor’ shall mention his computerized national identity card number in the relevant column of the return.
Evidence of input tax invoices or bills
Where the Authority has allowed input tax adjustment in respect of any taxable goods used, utilized or consumed for providing taxable service or services, the registered person shall require to keep record of all relevant invoices or bills as evidence to be produced to the competent officer of the Authority on demand for the purpose of reconciliation or audit to verify the adequacy of the adjustment availed by the registered person.
RULES FOR REVISION OF RETURNS
Where a registered person needs to revise his return, resulting in payment of tax over the tax already paid on the original return, he may, without any permission from the Authority or any officer of the Authority, file his revised return and pay the differential amount of tax along with the default surcharge as applicable.
Permission for revision of return
The Commissioner shall be competent to allow revision of return not covered under rule 13 and all such permissions for revision of return shall be reported to the Authority on monthly basis in the format showing the name, registration number of the registered person, relevant tax period, revenue (including adjustment) effect of revision and principal reason or reasons of revision.
Substitution of return
Where in case of any return or class of returns, the Authority or the Commissioner is of the view that a return has not been filed properly, accurately or completely, the concerned registered person or persons may be called upon and such person or persons shall file a new return in lieu of the return filed previously in such manner and subject to such conditions as it or he may specify in this behalf.
Where a new return has been filed under sub-rule (1), the original return shall be deemed to have never been filed except to the extent to which any tax has been paid thereon.
Where a new return has been filed under sub-rule (1), no action shall be taken against a registered person on the basis of the previous return for any of the purposes of the Act or rules made thereunder.