VAT & SD Act 2012
Section 2 Clause 57 - Registration Threshold
(as updated till Finance Ordinance 2025)
“registration threshold” means the limit of Taka 1[50 (fifty) lakh] of turnover from economic activities of any person in a 12 (twelve) month period, but does not include the following value, namely:-
(a) value of exempted supplies;
(b) sale value of capital assets;
(c) sale value of organization of economic activities or any part thereof;
(d) value of supplies made as a result of permanently closing down of economic activities 2[:
provided that, this registration threshold shall not apply in case of registering any person under 3[***] sub-section (2) of section 4; ]
1 The figure brackets and words “3 (three) crores” was substituted for the figure bracket and words by section 2(b) of the Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2025 (Ordinance No. 01 of 2025) with effect from 9 January 2025.
2 “:” was substituted for the “;” and proviso was inserted by section 54(7) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
3 The words “in clause (d)”, the letter and the brackets are repealed by section 2(d) of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025), with effect from 01 July, 2025.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.