How to File a Monthly VAT Return in Bangladesh (Mushak 9.1 Step-by-Step)

Every BIN-registered entity in Bangladesh must file a monthly VAT return using Form Mushak 9.1 on or before the 15th day of the following calendar month. Failing to file—even when there were zero sales or purchases—triggers immediate statutory fines and automatic circle notices.

The Golden Rule: In Bangladesh VAT law, the 15th of the month is non-negotiable. If the 15th falls on a public holiday, submission must occur on the immediate preceding working day unless NBR issues a formal gazette extension.

Core Components of Form Mushak 9.1

Form Mushak 9.1 aggregates your monthly business transactions across several distinct sub-forms:

• Part 1 & 2: Taxpayer particulars and return period identification.

• Part 3 (Output Tax): Total taxable sales classified by zero-rated exports, standard 15% supplies, reduced-rate supplies, and specific tax items.

• Part 4 (Input Tax): Raw material and service purchases eligible for input tax credit (rebate) supported by valid Mushak 6.3 invoices.

• Part 5 (Increasing Adjustments): Value Deducted at Source (VDS) on purchases where you acted as a withholding entity.

• Part 6 (Decreasing Adjustments): VDS deducted from your earnings by clients, supported by Mushak 6.6 certificates.

• Part 7 & 8: Net payable tax calculation, Treasury Challan reconciliation, and closing balance.

Steps for Monthly Filing Execution

• Reconcile purchase registers (Mushak 6.1) and sales registers (Mushak 6.2).

• Verify that all claimed input credits are backed by authentic Mushak 6.3 invoices paid through banking channels.

• Deposit net payable VAT via Treasury Challan or e-payment to the designated economic code (1/1133/...).

• Enter transaction details into the NBR portal (vat.gov.bd) and attach Challan particulars.

• Verify submission and download the official Mushak 9.1 acknowledgment slip.