The National Board of Revenue (NBR) of Bangladesh has extended the deadline for submitting online value added tax (VAT) returns for the month of March, granting taxpayers additional time until 23 April. The decision has been implemented through the organisation’s e-VAT unit in response to administrative and technical considerations.
In a notice issued on Tuesday, the e-VAT unit stated that the extension was made in the public interest. It cited the observance of the Bengali New Year holiday, known as Pohela Boishakh, alongside ongoing system development activities within the electronic VAT platform, which had caused operational disruptions for users attempting to file returns within the original timeframe.
Under normal circumstances, VAT-registered businesses are required to submit their monthly returns and corresponding tax payments by the 15th day of the following month. Failure to comply within the stipulated deadline typically exposes businesses to financial penalties and other regulatory consequences under existing tax laws.
The revised deadline applies specifically to returns for the March tax period filed through the online e-VAT system. Authorities emphasised that the extension is intended to facilitate smoother compliance and to ensure that taxpayers do not face undue hardship due to technical or holiday-related interruptions.
The decision has been taken under the authority granted by Section 64(1)(a) of the Value Added Tax and Supplementary Duty Act, 2012, which empowers the National Board of Revenue to adjust procedural deadlines when necessary in the public interest.
VAT Filing Deadline Update
| Item |
Previous Requirement |
Revised Arrangement |
| Tax period |
March returns |
March returns |
| Standard deadline |
15 April |
Extended due to disruption |
| New deadline |
15 April |
23 April |
| Filing method |
Online e-VAT system |
Online e-VAT system |
| Reason for change |
Not applicable |
Pohela Boishakh holiday and system development issues |
| Legal basis |
VAT Act 2012 |
Section 64(1)(a), VAT Act 2012 |
Officials indicated that the e-VAT platform is undergoing continuous improvements aimed at enhancing user experience, reducing processing delays, and strengthening compliance monitoring. These upgrades, however, temporarily affected system stability, prompting the need for an extension.
The NBR has urged all VAT-registered entities to take advantage of the extended timeframe and ensure timely submission of accurate returns to avoid last-minute congestion on the online portal. Businesses are also advised to verify their filings carefully before submission to prevent discrepancies that could trigger audits or penalties in the future.
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