VAT Forms Bangladesh – All VAT Forms issued under VAT & SD Act 2012

Table of Contents

Introduction - VAT Forms Bangladesh

In Bangladesh, for businesses, VAT compliance is a fundamental aspect to effectively managing your operations within the legal framework. If you are a registered entity and engaged in the sale of products or services, you are required to issue a VAT Invoice (VAT 6.3). Such VAT invoice (commonly known as Sale invoice within the purview of VAT) is one of the key VAT forms Bangladesh VAT frameworks has. Any business entity has to issue VAT 6.3 when doing business in Bangladesh.

Failure to issue the applicable VAT Forms is considered non-compliance, and authorities may impose penalties in such cases. Similarly, in many other cases, every business entity may be obligated to issue the requisite VAT Forms as mandated by the Value Added Tax (VAT) & Supplementary Duty (SD) Act 2012.

How many VAT Forms are there under VAT Act ?

Many VAT Forms are prescribed under the Value Added Tax (VAT) & Supplementary Duty (SD) Act of 2012. Some Forms are used by the business entities, while others are used by the VAT Authority. Currently, 79 VAT Forms are in force under the VAT & SD Act of 2012. It’s important to note that this list is not exclusive, as the Authority (NBR) may introduce new VAT Forms or repeal existing ones in any time.

What is the Law reference for issuing any VAT Form ?

As a compliance officer, it is essential for you to have a thorough understanding of the specific legal references governing the issuance of applicable VAT Forms. In this blog post, we will comprehensively explore the legal references associated with each individual VAT Form (VAT Forms Bangladesh) to ensure that you have a complete and accurate understanding of the regulatory framework under which those VAT Froms issued.

List of VAT Forms - VAT Forms Bangladesh

Serial No.	Mushak Form	Particulars	Section Reference	Rule Reference
1	Mushak – 2.1	VAT/ Turnover Tax Registration Form	Section 6 & 10	Rule 4(1)
2	Mushak – 2.2	VAT Registration Form for Non-resident	Section 6	Rule 4(1)
3	Mushak – 2.3	Registration Certificate for VAT/ Enlistment certificate for Turnover Tax	Section 6 & 10	Rule 4(4) & Rule 5(4)
4	Mushak – 2.4	Application for postponement or cancellation of Value Added Tax Registration / Turnover Tax Enlistment	Section 9 & 11	Rule 8(1) & Rule 9(1)
5	Mushak – 2.5	Notification of changes or new inclusion of information after VAT registration or Turnover Tax enlistment	Section 14	Rule 12(2)
6	Mushak – 3.1	Application for VAT Agent	Section 19	Rule 16(3) & (5)
7	Mushak – 3.2	VAT Agent Certificate	Section 19	Rule 16(4) & (5)
8	Mushak – 3.3 (Repealed)	Delegation of powers by non-resident to the VAT agent and revocation thereof	Section 19	Repealed
9	Mushak – 4.1	Application for refund of Advance Tax paid at import stage	Section 31(4)	Rule 19(3)(kha)
10	Mushak – 4.2	Joint application for transfer of liabilities for Purchase-Sale of Going Concern	Section 36	Rule 22(1)
11	Mushak – 4.3	Declaration of Input-Output Coefficient	Section 32(5)	Rule 21
12	Mushak – 4.4	Application for disposal of unused or unusable input	Section 48	Rule 24ka(1)
13	Mushak – 4.5	Application for disposal of goods damaged or destroyed by accident	Section 48	Rule 24kha(1)
14	Mushak – 4.6	Application for supply and disposal of waste or by-products	Section 48	Rule 24ga(1)
15	Mushak – 6.1	Purchase account register	Section 51	Rule 40(1)(ka) & Rule 41(ka)
16	Mushak – 6.2	Sales account register	Section 51	Rule 40(1)(kha) & Rule 41(ka)
17	Mushak – 6.2.1	Purchase-Sales account register	Section 51	Rule 40(1)(kha kha) & Rule 41(ka)
18	Mushak – 6.2.1ka	Purchase-Sales account register (For wholeseller)	Section 51	General Order No. 03/VAT/2022
19	Mushak – 6.3	Tax Invoice	Section 51	Rule 40(1)(ga) & (cha)
20	Mushak – 6.3ka	Tax Invoice (For wholeseller)	Section 51	General Order No. 03/VAT/2022
21	Mushak – 6.4	Invoice for Contractual Manufacturing	Section 51	Rule 40(1)(gha)
22	Mushak – 6.5	Invoice for transfer of goods for entity with Central Registration	Section 51	Rule 40(1)(ua)
23	Mushak – 6.6	Withholding VAT certificate	Section 53	Rule 40(1)(cha)
24	Mushak – 6.7	Credit note	Section 52	Rule 40(1)(chha)
25	Mushak – 6.8	Debit note	Section 52	Rule 40(1)(chha)
26	Mushak – 6.9	Turnover Tax invoice	Section 51	Rule 41(kha)
27	Mushak – 6.10	Information of purchase-sale invoices exceeding Tk. 200,000	Section 51	Rule 42(1)
28	Mushak – 7.1	Application for adjustment of Supplementary Duty	Section 62	Rule 45(1)
29	Mushak – 9.1	VAT Return	Section 64	Rule 47(1)
30	Mushak – 9.2	Turnover Tax Return	Section 64	Rule 47(1)
31	Mushak – 9.3	Application for late submission of VAT return	Section 65	Rule 48(1)
32	Mushak – 9.4	Application for amendment of VAT return	Section 66	Rule 49(2)
33	Mushak – 10.1	Application for tax refund of Diplomatic or international agency	Section 71	Rule 55(1)
34	Mushak – 10.2	Certificate to refund Value Added Tax of Foreign Tourist	Section 71	Rule 56(5)
35	Mushak – 10.3	Application to get approval to issue of VAT refund certificate to foreign tourists	Section 71	Rule 57(2)
36	Mushak – 11.1	Notice for submission of late filing	Section 65	Rule 57ka(1)
37	Mushak – 11.2 (Repealed)	Tax assessment notice	Section 73	Rule 57ka
38	Mushak – 12.1	Delegation of powers to enter, search, detention and seizure	Section 81	Rule 60(1)
39	Mushak – 12.2	Notice to enter, search, detention and seizure at the residence	Section 83	Rule 60(2)
40	Mushak – 12.3	Attached or Seizure List	Section 84	Rule 60(3) & Rule 84
41	Mushak – 12.4	Preliminary Report of Seizure	Section 84	Rule 61(5)
42	Mushak – 12.5	Final Report of Seizure	Section 84	Rule 61(5)
43	Mushak – 12.6	Irregularities / tax evasion cases	Section 85	Rule 61(6)
44	Mushak – 12.7	Application for release seized vehicles	Section 91(3)	Rule 63(3)(ka)
45	Mushak – 12.8	Personal bond for interim release of seized vehicles	Section 91(3)	Rule 63(3)(kha)
46	Mushak – 12.9	Warrant to freeze bank account for the collection of government revenue	Section 95(5)	Rule 64(2)
47	Mushak – 12.10	Compliance Report on warrant to freeze Bank Account	Section 95(5)	Rule 64(3)
48	Mushak – 12.11	Order to make freezed bank account operational	Section 91(3)	Rule 64(4)
49	Mushak – 12.12	Show cause notice	Section 87	Rule 65
50	Mushak – 12.13	Final order for tax assessment and imposition of penalty	Section 73	Rule 65
51	Mushak – 13.1	Initial Report before starting supervised supply	Section 92	Rule 66(3)
52	Mushak – 13.2	Daily report on supervised supply	Section 92	Rule 66(4)
53	Mushak – 13.3	Final Report on supervised supply	Section 92	Rule 66(4)
54	Mushak – 14.1	Certificate to realize arrear VAT	Section 95	Rule 68(2)
55	Mushak – 14.2	Notice to realize state dues	Section 95	Rule 69(1)
56	Mushak – 14.3	Compliance Report of Notice to realize state dues	Section 95	Rule 69(2)
57	Mushak – 14.4	Notice to lock business premises of default assessee	Section 95(5)	Rule 72(1)
58	Mushak – 14.5	Compliance Report of Notice to lock business premises of default assessee	Section 95(5)	Rule 72(2)
59	Mushak – 14.6	Notice to lock business premises of default assessee	Section 95(5)	Rule 72(3)
60	Mushak – 14.7	Notice to cease utility services to the business premises of default assessee	Section 82	Rule 72(4)
61	Mushak – 14.8	Resumption of utility service upon opening of locked business premises	Section 82	Rule 72(5)
62	Mushak – 14.9	Arrear collection Proceedings	Section 95	Rule 72(6)
63	Mushak – 14.10	Order to seize immovable property	Section 100	Rule 73(1)
64	Mushak – 14.11	Order to attach movable property	Section 100	Rule 74(1)
65	Mushak – 14.12	Request for stay decree of court order	Section 95(5)	Rule 79(1)
66	Mushak – 14.13	Sale Certificate of seized/ attached property	Section 100	Rule 90(3)
67	Mushak – 14.14	Withdrawal of order of seizure of immovable property/ attachment of immovable property	Section 100	Rule 91
68	Mushak – 16.1	Notice to give confessional statement	Section 114	Rule 96(3)
69	Mushak – 16.2	Confessional statement	Section 114	Rule 96(4)
70	Mushak – 17.1	Application for settlement of case under Alternative Dispute Resolution	Section 125	Rule 99(1)
71	Mushak – 17.2	Storage information of acceptance/acknowledgment and disposal of applications received under Alternative Dispute Resolution	Section 125	Rule 99(3)
72	Mushak – 17.3	Terms of Agreement	Section 125	Rule 102(4) & (5)
73	Mushak – 18.1	Application for VAT Consultant Licenses	Section 130	Rule 109(1)
74	Mushak – 18.1ka	VAT Consultant Licenses	Section 130	Rule 109(6)
75	Mushak – 18.2	Application for obtaining certified copies of documents	Section 132	Rule 115(1)
76	Mushak – 18.3	Application for obtaining VAT Clearance	Section 133	Rule 116(1)
77	Mushak – 18.4	VAT Clearance	Section 133	Rule 116(2)
78	Mushak – 18.5	VAT Honor Card
79	Mushak – 18.6	Certificate issued under Value Added Tax Act, 1991 for the adjustment of balance amount of current account	Section 138	Rule 118(5)

Conclusion - VAT Forms Bangladesh:

Please be aware that the VAT Forms (VAT Forms Bangladesh) mentioned above are currently available. However, it’s essential to stay informed and up-to-date in all aspects of VAT Forms, as Tax and VAT are inherently dynamic subjects that require constant attention and adaptation.