NBR has made online submission of returns through its eVAT portal mandatory for manufacturers of eight listed goods and suppliers of three service categories, with immediate effect.
Bangladesh’s National Board of Revenue (NBR) has made online submission of returns through its eVAT portal mandatory for specified manufacturers and service providers, under General Order No. 12/Mushak/2026 issued on 20 September 2026.
The order, issued under sub-section (5) of section 64 of the Value Added Tax and Supplementary Duty Act, 2012 and rule 118A of the Value Added Tax and Supplementary Duty Rules, 2016, takes effect immediately.
It applies to manufacturers of the goods listed in Table-1 (Production stage), under the Harmonised System Code (H.S. Code) against the heading numbers below:
Table-1 (Production stage)
| Heading No. | Harmonised System Code | Goods |
| 24.02 | Applicable Harmonised System Code | Cigarettes |
| 85.17 | Applicable Harmonised System Code | Mobile phones |
| 72.13 to 72.16 | Applicable Harmonised System Code | Mild steel products |
| 30.04 | Applicable Harmonised System Code | Medicine |
| 22.01 to 22.09 | Applicable Harmonised System Code | Beverages |
| 25.23 | Applicable Harmonised System Code | Cement |
| 69.07 | Applicable Harmonised System Code | Tiles |
| 32.07 to 32.12 | Applicable Harmonised System Code | Paint and varnish |
The order also covers suppliers of insurance, banking and non-banking services, and mobile banking services.
A registered person who supplies other goods or services in addition to those listed is also bound by the order. Any earlier NBR order on mandatory online submission of returns is deemed cancelled, and the NBR has reserved the power to add sectors to, or remove them from, the list at any time.
