Punjab Input Tax: Checking Supplier Active-List Status

Full Article

Paying a supplier does not by itself make the invoice's tax recoverable. The new section 16B(1)(ff) restriction makes active-list status part of the input-tax review.

The enacted restriction

The insertion covers goods and services received against invoices issued by persons not appearing in the active taxpayers list of the Authority or FBR. Identify the relevant registration and list for the supplier and transaction rather than treating every “filer” screenshot as interchangeable evidence.

Evidence at purchase and return review

Keep the invoice, supplier registration details, status evidence, payment and proof of receipt. Recheck any status discrepancy before claiming. Active status is one condition, not a replacement for checking whether the input itself is eligible under section 16B.

When a supplier disputes the result

Obtain an official status clarification and reconcile the relevant period. Do not assume a later screenshot automatically validates every older invoice. A specific dispute needs the operative provisions and authority guidance for that period.

Source and scope

Punjab Gazette, Act L of 2026 (1 July 2026), scanned copy hosted by ConSerIC, PDF pages 2-2. Text reviewed on 14 October 2026. This explains the enacted amendment; a notification-dependent procedure must be checked separately before use.