VAT Return Online Submission — Bangladesh 2025
Mushak-9.1 দিয়ে অনলাইনে মাসিক ভ্যাট রিটার্ন জমা দেওয়ার সম্পূর্ণ গাইড (Bangla + English)
Quick summary / সংক্ষিপ্ত সারাংশ
- Monthly VAT return (Form Mushak-9.1) জমা দিতে হবে NBR/VAT Online Portal-এ। - রেজিস্ট্রেশন (BIN/TIN) থাকা সকল VAT-liable ব্যবসায়ীর জন্য বাধ্যতামূলক। - সাধারণত মাসিক রিটার্ন জমা দেওয়ার সময়সীমা: প্রতি মাসের 15 তারিখ (updated – always verify with NBR portal)।
What you need before filing / ফাইল করার আগে যা লাগবে
- BIN / VAT registration (Seller’s Business Identification Number)
- Mushak-6.3 / Mushak-6.4 / purchase-sale supporting invoices (monthly sales & purchases records)
- Access to VAT Online Portal — user id & password (create account at vat.gov.bd).
- Bank challan / e-payment receipts if you’ll deposit net VAT at the time of filing
- Company / business details (address, BIN, contact), invoice numbers & dates
Step-by-step: How to submit Mushak-9.1 online (簡潔 ধাপ)
- Create / Login to VAT Online Portal: Visit https://vat.gov.bd and login with your credentials (User ID / Password).
- Go to Filing → e-Return / Mushak-9.1: From dashboard choose “Filing” or “Return” and select Mushak-9.1 (Monthly VAT Return). There is an official user manual (Mushak-9.1 form guide) on the VAT portal — follow it for field-level help.
- Enter Sales (Output VAT): Fill in all sales invoices (Mushak-6.3) details — invoice numbers, dates, taxable & exempt items, VAT collected. Use summary rows or upload CSV if the portal allows bulk upload.
- Enter Purchases (Input VAT): Provide purchase invoices (Mushak-6.4 / 6.1/6.2 etc.) data to claim input VAT credit — ensure supplier invoices contain valid BIN/TIN and Mushak-6.3 copies where applicable.
- Adjustments & Carry-forward: Include previous months’ carry-forward VAT/credit adjustments if any (per your bookkeeping).
- Calculate Net VAT Payable / Refundable: The portal automatically calculates output VAT minus input VAT → net payable or refundable amount.
- Payment: If net payable > 0, pay via bank challan (online option / bank gateway) and upload or enter challan details (or use e-payment channel provided by the portal). Keep the challan / payment reference.
- Submit & Download Acknowledgement: After payment (if required) submit the return and download/print the acknowledgement (save PDF copy and payment challan for records).
Useful tips & common mistakes (টিপস ও ভুলগুলো)
- Always reconcile Mushak-6.3 invoices with your sales register before filing.
- Ensure supplier BIN/TIN are correct — invalid BIN can block input VAT claims.
- Do not forget to upload challan or fill payment reference if you paid — otherwise return may remain incomplete.
- Make backups: export portal summary or save screenshot of confirmation.
- If you have many invoices, use the portal’s bulk upload/template option (check the Mushak-9.1 user guide for CSV template).
Deadlines & penalties (সময়সীমা ও জরিমানা)
- Monthly returns are generally due by the 15th of the following month (e.g., for sales in January you file by 15 February) — confirm exact date on the VAT portal or recent circulars.
- Late submission or late payment may attract interest, penalties and administrative fines under the VAT & SD Act — keep records & file timely.
Documents to keep for audit (রক্ষার উপযোগী ডকুমেন্ট)
- Mushak-6.3 (Sales invoices) copies
- Mushak-6.4 / Purchase invoices
- Import documents (if any) / customs docs
- Bank challans and e-payment receipts
- Books of accounts, ledgers, VAT registers
Where to get help / অফিসিয়াল রিসোর্স
- VAT Online Portal (register/login / e-Return): vat.gov.bd.
- Mushak-9.1 user manual (official guide on filling Form Mushak-9.1).
- NBR official site — VAT e-services / compliance guides.
FAQ (প্রশ্নোত্তর)
Q1: I have many invoices — can I upload them in bulk?
A1: Yes — the VAT portal supports bulk upload (CSV/template). Check Mushak-9.1 user manual for the exact template.
Q2: What if I registered mid-month?
A2: File for the months you were operational. If you registered mid-month, include sales/purchases from registration date per portal instructions.
Q3: Can I claim input VAT without supplier Mushak-6.3?
A3: Input VAT claims generally require valid supplier invoices (Mushak-6.3) with supplier BIN/TIN; otherwise claims may be disallowed. Keep supporting documents.
Note: This guide is for informational purposes. VAT rules, rates and deadlines may change. Always verify final steps and templates on the official VAT portal (vat.gov.bd) or nbr.gov.bd.
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