0077·SRO or schedule number is required where the rate is not standard

What this means

Reduced, zero, and exempt rates exist because a Statutory Regulatory Order or a schedule to the Sales Tax Act provides for them. FBR requires the citation so the relief can be attributed. A non-standard rate without one is rejected.

Why it happens

• A reduced or zero rate was applied without recording which instrument authorises it.
• The SRO reference is held in commercial documentation but not in the item's tax data.
• The reference was entered as free text rather than selected from FBR's list.
• The instrument was superseded and the cached reference is stale — the SRO lookup is date-sensitive.

How to fix it

1. 1Fetch the valid SRO and schedule options for the rate and date from FBR's schedule reference endpoint.
2. 2Store the reference against the item, not against the invoice.
3. 3Submit the description string exactly as returned.
4. 4Refresh cached references when instruments change.

Scenarios where this appears

Sandbox scenarios that commonly produce 0077.

• SN005Sale of goods at a reduced rate
• SN006Sale of exempt goods
• SN007Zero-rated sale
• SN020Sale of electric vehicles
• SN024Sale of goods listed in a specified statutory order
• SN025Drugs sold at a fixed rate under the Eighth Schedule
• SN028Reduced rate goods sold to end consumers by retailers

Related errors

• 0078Item serial number is required where an SRO is provided
• 0046The rate provided is not valid for the selected sale type