NBR has given taxpayers more time to file VAT returns for the July-September 2026 tax periods on the eVAT system, without interest or fines, after the government scrapped quarterly filing and restored the monthly system.
Bangladesh’s National Board of Revenue (NBR) on Thursday, 15 October 2026, extended the deadline for online VAT returns for the July-September 2026 tax periods to 25 October 2026, with no interest or fines. Institutions that have not yet filed must submit returns for all three tax periods by the new date, according to an office order.
The board said the eVAT system needs administrative changes following the Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026, which restores the requirement to file returns after the end of each tax period. Citing the public interest, the NBR used its powers under Section 64(2) of the Value Added Tax and Supplementary Duty Act, 2012. The earlier deadline was 15 October.
The cabinet on 28 September approved the draft ordinance, scrapping the quarterly filing option introduced in the 2026-27 budget. Returns are again due within 15 days of the end of each tax period, while government, semi-government and autonomous organisations, banks, insurance companies and entities filing zero returns will have 20 days.
The quarterly system drew criticism over its effect on collection. Provisional NBR data showed VAT collection fell 22% year on year to BDT 17,664 crore in July-August of 2026-27, against BDT 22,628 crore a year earlier.
