Standard vs reverse sales tax maths
Two numbers matter when quoting or invoicing: the net (pre-tax) price and the gross (tax-included) total. With add tax mode you set the net and the calculator produces the gross; with reverse mode you feed it a receipt total and it recovers the base and the tax, using base = total ÷ (1 + rate). At Pakistan's standard 18% a Rs 1,180 gross price reverses to a Rs 1,000 base and Rs 180 tax.
For non-filer buyers on specified supplies, FBR imposes a further tax of 3% on top of the standard sales tax — effectively 21% combined. Registering as a filer and quoting a valid NTN on the invoice is usually the cleanest way to avoid the extra charge, and it is always worth confirming the current Finance Act figures before relying on them in a bill.