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, you are required to issue a VAT Invoice (VAT 6.3). Failure to issue the applicable VAT Forms will be considered non-compliance, and authorities may impose penalties. 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 effect under the VAT & SD Act of 2012. It’s important to note that this list is not exhaustive, as the Authority may introduce new Forms or repeal existing ones.
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 post, we will comprehensively explore the legal references associated with each individual VAT Form to ensure that you have a complete and accurate understanding of the regulatory framework.
List of VAT Forms
| 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| 8 | Mushak – 3.3 (Repealed) | Delegation of powers by non-resident to the VAT agent and revocation thereof | Section 19 | Repealed |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
Please be aware that the VAT Forms 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.
VAT Forms - Source/ Reference:
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