How to File and Pay Balochistan Sales Tax on Services With the BRA: Pay by the 15th, File by the 18th

Short answer: The BRA tax calendar says pay the tax by the 15th and e-file the return by the 18th of the month after the tax period. Log in to eBRA, open Declaration, choose Sales Tax on Services Return, fill form SST-03, pay with a PSID slip, enter the CPR, verify and submit.

If you sell a taxable service in Balochistan, the month does not end when the last customer pays. Two dates come next. One is for paying the tax. The other is for filing the return. Miss either and you may owe extra, so put both in your phone calendar.

We read the BRA homepage, its tax calendar, its e-filing guide and its payment guide on 14 October 2026. The guides are dated 2015, so screens may have changed. We did not log in. If you are not registered yet, start with registering with the BRA.

Mark the 15th and 18th on your calendar

The BRA tax calendar gives two dates. The last date to pay tax is the 15th of the month following the tax period. The last date for e-filing the return is the 18th of that month. So for September, pay by 15 October and file by 18 October.

The calendar is a 2015 document. We found no newer notice changing it, but we also could not search every BRA notice. Check the BRA homepage or call before a deadline you depend on. We did not find a late penalty figure, so we do not quote one. For the federal rule, see late sales tax return penalties, which does not apply to the BRA.

Log in and prepare the return

Log in at eBRA with your user ID and password. If you have none, enrol first. After login, click Declaration, then Sales Tax on Services Return. A form opens in sections. The first, Registry, is pre-filled with your registration details.

Pick the tax period from the left side: the tax year and the month. Then choose one of two buttons. Click Sales Tax Return if tax is payable. Click File Null Return if nothing is due. The return form is called SST-03.

Fill the credit and debit sections of form SST-03

The form works from input tax, output tax and the balance. Most totals are calculated by the system. You enter the underlying purchases and sales in annexures. Keep your invoices at hand while you do it.

• Annex A: domestic purchases for providing services, to claim input tax.
• Annex B: imports, other than fixed assets.
• Annex C: services provided, your domestic sales.
• Annex D: services exported.
• Sales tax withheld by the buyer, as a withholding agent.
• Fine, penalty, additional tax or default surcharge, if any.

The system works out net tax payable or refundable. You also state whether you want to carry forward input tax on fixed assets. If a refund is due, you pick a bank account to receive it. The guide says the end of year is June.

Pay with a PSID slip and keep the CPR

Payment is by a Payment Slip ID, or PSID. In eBRA you choose e-Payments, then Sales Tax on Services, enter your FTN, NTN or BSTN, and select the tax year. Click the Sales Tax link under Create Payment Slip, enter the amount and confirm.

1. Log in at e.bra.gob.pk and choose e-Payments, Sales Tax on Services.
2. Enter your FTN, NTN or BSTN to load your record.
3. Select the tax year and click Sales Tax under Create Payment Slip.
4. Enter the amount and the payment mode, then press Create.
5. Press Confirm and note the PSID on the slip.
6. Pay at the bank. It issues a Computerized Payment Receipt, the CPR.

The CPR is your proof that the tax reached the treasury. The 2015 guide names National Bank of Pakistan branches in Balochistan for deposit. Ask the BRA which banks accept payment today. For the federal method, compare paying income tax with a PSID.

Verify, enter the CPR and submit

Save the form first. Then press Verify. You can still Unverify if you spot a mistake. When there is tax payable (code 99991), pay it first. After the bank clears the payment, the button Enter CPR No. turns on. Enter the CPR and amount.

Then press Submit. The system gives an acknowledgement slip, and the return is locked. To change anything later, use Revise and go through the steps again. Press Print Return and Acknowledgement to keep a copy for your records.

The guide has some leftover wording from an income tax return template, such as the words Income Tax Return in two steps. We read those as the same buttons for the services return. KPRA in Khyber Pakhtunkhwa has its own steps, set out in filing with KPRA.

Common questions

What are the BRA deadlines?

The BRA tax calendar says pay by the 15th and e-file the return by the 18th of the month following the tax period.

What do I file if I have nothing to pay?

Click File Null Return after choosing the tax period. The e-filing guide says to use it when nothing is due to pay.

How do I pay the tax?

Create a payment slip in eBRA to get a PSID, pay at the bank, and keep the CPR the bank gives you.

Can I change a return after I submit it?

The return is locked after submission. The guide says to use the Revise button and submit again.

Who do I call for help?

The BRA homepage lists 081-2452073 and 081-2092667 and the email esupport@bra.gob.pk.

How we verified this

What we checked, where we read it, and what we could not confirm.

We read the BRA homepage at bra.gob.pk and the BRA tax calendar, e-filing guide and payment guide on 14 October 2026. The guides date from 2015. We could not confirm rates, late penalties or any later change to the 15th and 18th dates, and we did not log in, so confirm them with the BRA.