The National Board of Revenue (NBR) has extended the deadline for submitting online VAT returns for the three tax periods from July to September in its e-VAT system.
Taxpayers can now file these returns without any interest or penalties until October 25.
This decision was announced in a notification issued on Thursday (October 15), signed by Sheikh Md Masudur Rahman, second secretary of the NBR (VAT: Monitoring, Statistics, and Coordination).
The notification stated that following amendments to the VAT return submission regulations at the end of every three tax periods in the National Budget 2026–27, the Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026 was promulgated.
As a result of incorporating the provision to submit VAT returns after each three-tax-period cycle, certain administrative reforms were required within the e-VAT system.
In this context, in the public interest, the NBR—exercising powers granted under Sub-section (2) of Section 64 of the Value Added Tax and Supplementary Duty Act, 2012—has extended the deadline for submitting online returns for the July–September 2026 tax periods without interest or penalty until October 25.
Meanwhile, the government has issued a new ordinance establishing deadlines for submitting Value Added Tax (VAT) returns.
Under the new provisions, standard registered, enlisted, registrable, or enlistable entities must submit their returns within 15 days following the end of a tax period.
However, government, semi-government, and autonomous organizations, banks, insurance companies, and entities filing nil-returns will have up to 20 days to submit their returns.
The "Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026" was officially published in an extra edition of the Bangladesh Gazette on October 14.