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VAT General Order

VAT General Order - Table of Contents

DateVAT General Order No.Description of VAT General OrderCategoryCurrent StatusDownload VAT General Order
15-12-2024GO No.02/VAT/2024Amendment of General Order No.10/VAT/2019, dated: 13 June 2019_VAT above 7.5% will be exempted for importing ocean-going vesselsOcean-going vesselsAmendedDownload
05-11-2024GO No.01/VAT/2024General Order Regarding Transfer of Capital Machinery locally from one bonded warehouse company to anotherBonded WarehouseActiveDownload
27-05-2024GO No.01/VAT/2024General Order regarding collection of VAT & SD from cigarette and repealed of General order No.01/VAT/2023, dated: 21 June 2023 issued for the same purposesTobacco ProductsActiveDownload
20-11-2023GO No.06/VAT/2023Payment of VAT Tk. 10 lakh or above through e-payment or a-challan and repealed of General Order No.11/VAT/2021, dated 30 December 2021 issued for the same purposesA-ChallanActiveDownload
28-08-2023GO No.05/VAT/2023Administrative Matters for Genex Infosys Ltd., Customs Offices under National Board of Revenue and all Registered Entities for smooth execution of excise and supplementary duty collection activities through use of EFD/SDCGenex Infosys LtdActiveDownload
21-05-2023GO No.04/VAT/2023Amendment of General order no.11/VAT/2022, dated: 20 September 2022 regarding the consideration of invoices issued by mobile banking service providers as tax invoices against electricity bills paid by customersMFS InvoiceActiveDownload
21-05-2023GO No.03/VAT/2023Amendment of General order no.14/VAT/2020, dated: 24 November 2020_Guidelines regarding procedures and processes to be followed in the contract manufacturing and supplyContract ManufacturingAmendedDownload
21-05-2023GO No.02/VAT/2023Amendment of General order no.17/VAT/2019, dated: 17 July 2019_General Order regarding mandatory VAT registration irrespective of turnoverMandatory VAT RegistrationAmendedDownload
21-05-2023GO No.01/VAT/2023General Order regarding collection of VAT & SD from cigarette and repealed of General order No.02/VAT/2022, dated: 01 June 2022 issued for the same purposesTobacco ProductsRepealedDownload
20-09-2022GO No.11/VAT/2022Consideration of invoices issued by mobile banking service providers as tax invoices against electricity bills paid by customersMFS InvoiceAmendedDownload
18-07-2022GO No.10/VAT/2022Amendment of General Order No.09/VAT/2019, dated: 13 June 2019_General Order regarding Using EFDEFD MachineAmendedDownload
28-06-2022GO No.09/VAT/2022Amendment of General order no.03/VAT/2022, dated: 01 June 2022_Determination, collection and payment of VAT on the supply by certain wholesalerWholesaler VATAmendedDownload
01-06-2022GO No.08/VAT/2022Exemption of VAT on supply of goods on sub-contract basis within bonded establishments manufacturing readymade garmentsBonded GarmentsActiveDownload
01-06-2022GO No.07/VAT/2022Amendment of General order no.14/VAT/2020, dated: 24 November 2020_Guidelines regarding procedures and processes to be followed in the contract manufacturing and supplyContract ManufacturingAmendedDownload
01-06-2022GO No.06/VAT/2022Amendment of General order no.17/VAT/2019, dated: 17 July 2019_General Order regarding mandatory VAT registration irrespective of turnoverMandatory VAT RegistrationAmendedDownload
01-06-2022GO No.05/VAT/2022Amendment of General Order No.16/VAT/2019, dated 30 June, 2019_General Order regarding maintenance of VAT books of accounts in VAT SoftwareVAT SoftwareAmendedDownload
01-06-2022GO No.04/VAT/2022Cancelation of General Order No.21/VAT/2019, dated: 20 October 2019_General Order regarding central VAT registrationCentral VAT registrationRepealedDownload
01-06-2022GO No.03/VAT/2022Determination, collection and payment of VAT on the supply by certain wholesalerWholesaler VATAmendedDownload
01-06-2022GO No.02/VAT/2022General Order regarding collection of VAT & SD from cigarette and repealed of General order No.02/VAT/2021, dated: 01 June 2021 issued for the same purposesTobacco ProductsRepealedDownload
17-05-2022GO No.01/VAT/2022Amendment of General order no.18/VAT/2019, dated: 23 July 2019_Determination of VAT at the production and distribution stage of medicine and petroleum nature products and methods of payment thereofMedicine ProductsAmendedDownload
30-12-2021GO No.11/VAT/2021Payment of VAT of Tk. 50 lakh or above through e-payment or a-challanA-ChallanRepealedDownload
28-12-2021GO No.10/VAT/2021General Order regarding collection of VAT at Trade stage from the local and foreign entity participated in the Dhaka International Trade FairTrade FairActiveDownload
11-11-2021GO No.09/VAT/2021Amendment of General Order No.20/VAT/2019, dated: 26 September 2019_General Order regarding VAT exemption of 100% exporter & deemed exporter and the entities located at EPZExport IndustriesAmendedDownload
11-11-2021GO No.08/VAT/2021Amendment of General Order No.01/VAT/2021, dated: 24 March 2021_List of Entities registered under Large Tax Paying Unit-VATLTU VAT EnlistmentAmendedDownload
04-09-2021GO No.07/VAT/2021Amendment of General Order No.09/VAT/2019, dated: 13 June 2019_General Order regarding Using EFDEFD MachineAmendedDownload
29-06-2021GO No.06/VAT/2021Amendment of General Order No.16/VAT/2019, dated 30 June, 2019_General Order regarding maintenance of VAT books of accounts in VAT SoftwareVAT SoftwareAmendedDownload
29-06-2021GO No.05/VAT/2021Amendment of General Order No.10/VAT/2019, dated: 13 June 2019 (VAT Exemption for importing ocean-going vessels) and repealed of General Order No-03/VAT/2021, dated: 3 June 2021 issued for the same purposesOcean-going vesselsAmendedDownload
03-06-2021GO No.04/VAT/2021Amendment of General Order No.10/VAT/2020, dated: 11 June 2020_Conditions for releasing goods by paying 4% ATATAmendedDownload
03-06-2021GO No.03/VAT/2021Amendment of General Order No.10/VAT/2019, dated: 13 June 2019_VAT Exemption for importing ocean-going vesselsOcean-going vesselsRepealedDownload
03-06-2021GO No.02/VAT/2021General Order regarding collection of VAT & SD from cigarette and repealed of General order No.06/VAT/2020, dated: 11 June 2020 issued for the same purposesTobacco ProductsRepealedDownload
24-03-2021GO No.01/VAT/2021List of Entities registered under Large Tax Paying Unit – VATLTU VAT EnlistmentAmendedDownload
24-11-2020GO No.14/VAT/2020Guidelines regarding procedures and processes to be followed in the contract manufacturing and supplyContract ManufacturingAmendedDownload
13-07-2020GO No.13/VAT/2020Consideration of Electronic Notification, sent from Integrated VAT Administration System (IVAS) related to the tax payment, as an alternative to Treasury ChallanIVASActiveDownload
10-06-2020GO No.12/VAT/2020Amendment of General order no. 18/VAT/2019, dated: 23 July 2019_Determination of VAT at the production and distribution stage of medicine and petroleum nature products and methods of payment thereofMedicine ProductsAmendedDownload
11-06-2020GO No.11/VAT/2020Order for Diplomatic RefundVAT RefundActiveDownload
11-06-2020GO No.10/VAT/2020Conditions for releasing goods by paying 4% ATATAmendedDownload
11-06-2020GO No.09/VAT/2020Cancelation of General Order No.23/VAT/2019, dated: 26 October 2020_Determination the scope of input tax rebate under VAT & SD Act 2012VAT RebateRepealedDownload
11-06-2020GO No.08/VAT/2020Amendment of General Order No.10/VAT/2019, dated: 13 June 2019_VAT Exemption for importing ocean-going vesselsOcean-going vesselsAmendedDownload
11-06-2020GO No.07/VAT/2020General Order regarding collection of VAT & SD from Biri and repealed of General order No.15/VAT/2019, dated: 30 June 2019 issued for the same purposesTobacco ProductsActiveDownload
11-06-2020GO No.06/VAT/2020General Order regarding collection of VAT & SD from cigarette and repealed of General order No.05/VAT/2019, dated: 13 June 2019 issued for the same purposesTobacco ProductsRepealedDownload
15-03-2020GO No.05/VAT/2020General Order regarding collection of VAT at Trade stage from the local and foreign entity participated in the Chottogram International Trade FairTrade FairActiveDownload
01-03-2020GO No.04/VAT/2020Procedure for VAT refund to resolve the complexities raised at field levelVAT RefundActiveDownload
01-03-2020GO No.03/VAT/2020Procedure for collection of VAT and SD against the consideration receivable in respect of mobile banking servicesMFS ServiceAmendedDownload
02-02-2020GO No.02/VAT/2020Amendment of General Order No.16/VAT/2019, dated 30 June, 2019_General Order regarding maintenance of VAT books of accounts in VAT SoftwareVAT SoftwareAmendedDownload
15-01-2020GO No.01/VAT/2020General Order regarding collection of VAT at Trade stage from the local and foreign entity participated in the Dhaka International Trade FairTrade FairActiveDownload
08-12-2019GO No.26/VAT/2019Amendment of General Order No.16/VAT/2019, dated 30 June, 2019_General Order regarding maintenance of VAT books of accounts in VAT SoftwareVAT SoftwareAmendedDownload
05-12-2019GO No.25/VAT/2019Regulations regarding collection of Advanced Tax (AT)ATAmendedDownload
03-12-2019GO No.24/VAT/2019Amendment of General Order No.15/VAT/2019, dated 30 June, 2019_General Order regarding collection of VAT & SD from BiriTobacco ProductsRepealedDownload
26-10-2019GO No.23/VAT/2019Determination the scope of input tax rebate under VAT & SD Act 2012VAT RebateRepealedDownload
20-10-2019GO No.22/VAT/2019Guidelines on issuance of VAT 6.3 and 6.5VAT InvoiceActiveDownload
20-10-2019GO No.21/VAT/2019General Order regarding central VAT registrationCentral VAT registrationRepealedDownload
26-09-2019GO No.20/VAT/2019General Order regarding VAT exemption of certain services of 100% exporter & deemed exporter and the entities located at EPZExport IndustriesAmendedDownload
05-08-2019GO No.19/VAT/2019Determination of syllabus for VAT Agent examVAT AgentActiveDownload
25-07-2019GO No.18/VAT/2019Determination of VAT at the production and distribution stage of medicine and petroleum nature products and methods of payment thereofMedicine ProductsAmendedDownload
22-07-2019GO No.17/VAT/2019General Order regarding mandatory VAT registration irrespective of turnoverMandatory VAT RegistrationAmendedDownload
30-06-2019GO No.16/VAT/2019General Order regarding maintenance of VAT books of accounts in VAT Software and repealed of General order No.08/VAT/2019, dated: 13 June 2019 issued for the same purposesVAT SoftwareAmendedDownload
30-06-2019GO No.15/VAT/2019General Order regarding collection of VAT & SD from Biri and repealed of General order No.06/VAT/2019, dated: 13 June 2019 issued for the same purposesTobacco ProductsRepealedDownload
30-06-2019GO No.14/VAT/2019Amendment of General order No.05/VAT/2019, dated 13 June 2019_General Order regarding collection of VAT & SD from cigaretteTobacco ProductsRepealedDownload
30-06-2019GO No.13/VAT/2019Amendment of General order No.03/VAT/2019, dated 13 June 2019_General Order regarding issues that may arise during the transitional period of new VAT Act implementationTransitional periodAmendedDownload
13-06-2019GO No.12/VAT/2019VAT Exemption of certain services for Ruppur Power PlantPower PlantActiveDownload
13-06-2019GO No.11/VAT/2019VAT Exemption on certain services of PPP ProjectPPP ProjectActiveDownload
13-06-2019GO No.10/VAT/2019VAT Exemption for importing ocean-going vesselsOcean-going vesselsAmendedDownload
13-06-2019GO No.09/VAT/2019General Order regarding using EFDEFD MachineAmendedDownload
13-06-2019GO No.08/VAT/2019General Order regarding maintenance of VAT books of accounts in VAT SoftwareVAT SoftwareRepealedDownload
13-06-2019GO No.07/VAT/2019General Order regarding the procedure for collection of bandrolls to be used in manufactured bidi packetsTobacco ProductsActiveDownload
13-06-2019GO No.06/VAT/2019General Order regarding collection of VAT & SD from BiriTobacco ProductsRepealedDownload
13-06-2019GO No.05/VAT/2019General Order regarding collection of VAT & SD from cigaretteTobacco ProductsRepealedDownload
13-06-2019GO No.04/VAT/2019General Order regarding selection guideline to be registered under LTU-VATLTU VAT EnlistmentAmendedDownload
13-06-2019GO No.03/VAT/2019General Order regarding issues that may arise during the transitional period of new VAT Act implementationTransitional periodAmendedDownload
VAT General Order – Reference / Source:
  1. VAT & SD Act 2012;
  2. National Board of Revenue (NBR);
  3. Bangladesh Gazette;

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