In Pakistan, businesses that are registered for GST are required to file periodic returns with the Federal Board of Revenue (FBR). The frequency of GST returns filing depends on the annual turnover of the business.
Businesses with an annual turnover of more than PKR 50 million (approximately $310,000) are required to file GST returns on a monthly basis. These businesses must file their returns by the 20th day of the following month.
Businesses with an annual turnover of less than PKR 50 million are required to file GST returns on a quarterly basis. These businesses must file their returns by the last day of the month following the end of the quarter.
It is important to note that businesses are required to pay GST on the taxable supplies they make, even if they have not received payment from their customers. As a result, it is important for businesses to file their GST returns on time in order to avoid any penalties or interest charges.