In response to extended government holidays for the sacred observance of Shab-e-Barat and the 13th National Parliamentary Election, coupled with technical difficulties in the e-Challan system, the National Board of Revenue (NBR) has announced an extension for submitting online Value Added Tax (VAT) returns for January 2026.
According to a notification issued from the Rajshahi Revenue Building, Agargaon on Sunday, 15 February, the new deadline for filing January VAT returns through the e-VAT system is 22 February 2026. The decision has been taken under the powers conferred by Section 64(1A) of the Value Added Tax and Supplementary Duty Act, 2012, in the interest of public convenience.
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Reasons Behind the Extension
NBR officials cited multiple factors leading to the extension:
Several government offices were closed for consecutive days due to Shab-e-Barat and election preparations, limiting regular administrative operations.
On 15 February, a server outage in the e-Challan system prevented many taxpayers from submitting their returns within the original timeframe.
The NBR emphasised that the extension is aimed at safeguarding taxpayers from unnecessary penalties due to circumstances beyond their control.
Digital VAT Submission and System Challenges
Since the introduction of the e-VAT system, all VAT-registered businesses are required to submit monthly returns online. The platform allows digital management of VAT return filing, payments, and challan processing. However, technical issues, particularly server slowdowns during peak filing periods, have occasionally caused difficulties for taxpayers.
Officials stressed that failing to submit returns on time normally incurs late fees and financial penalties. The deadline extension ensures that any return filed online by 22 February will be treated as submitted on time, with no late penalties applicable.
Expert Opinions and Future Measures
Tax experts have welcomed the temporary relief but cautioned that long-term solutions are necessary. Recommendations include:
Upgrading server capacity
Improving system stability
Establishing alternative backup mechanisms
Such measures would enhance taxpayer confidence and ensure smoother revenue collection in the future. NBR authorities also acknowledged the need for more proactive steps to prevent technical disruptions, particularly during the final week of each tax period.
January 2026 E-VAT Return Extension Summary
| Feature | Original Deadline | Extended Deadline | Applicable Returns | Penalty Implication |
|---|---|---|---|---|
| Filing Platform | e-VAT Online System | e-VAT Online System | January 2026 VAT Returns | No late fees if submitted by 22 Feb |
| Reason for Extension | N/A | Public holidays & server downtime | Taxpayer convenience | N/A |
| Authority | NBR | NBR | Section 64(1A), VAT & SD Act 2012 | Legal compliance ensured |
