Mushak 9.1: the monthly VAT return
Mushak 9.1 is the monthly VAT return: output tax on what you supplied, rebate on what you bought, and the difference paid or carried forward.
Mushak 9.1 is the return a VAT registered business submits for each tax period, normally a calendar month. It brings together output tax on supplies made, input tax rebate on purchases, adjustments, and the net amount payable or carried forward.
The return itself is short. What makes it hard is everything behind it: the sales register, the purchase register, credit and debit notes, VAT deducted at source and any adjustments from earlier periods all have to agree before the figures mean anything.
Returns are generally due by the fifteenth day of the month following the tax period, and are submitted through the NBR system. Dates get extended by circular from time to time, so confirm the current deadline rather than assuming it.
At a glance
- Form
- Mushak 9.1
- Name
- VAT return
- In Bangla
- দাখিলপত্র
- Who keeps or issues it
- Every VAT registered person, for every tax period, including periods with no activity.
- When
- Normally by the fifteenth day of the month following the tax period, unless the NBR extends the date.
- Retention
- Returns and the records behind them must be kept for 5 years under the VAT and SD Act 2012.
What the form carries
The main fields. Confirm the current prescribed layout with the NBR or your VAT consultant.
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Taxpayer name, address and BIN
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Tax period
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Value of supplies and output tax, split by rate
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Value of purchases and input tax rebate claimed
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Adjustments including credit and debit notes
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VAT deducted at source
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Net VAT payable or amount carried forward
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Treasury deposit details where payment is made
What SORS ERP does with it
SORS ERP holds the data and reports it, but does not print the prescribed layout.
SORS ERP prepares VAT return and turnover tax return summaries for the period, built from the same sales, purchases, returns and adjustments that produced your Mushak 6.3 invoices and 6.1 register, with period locking so the numbers stop moving once a period is closed. You take those figures and submit the return on the NBR system. The software does not connect to the NBR and does not submit anything on your behalf.
Where businesses get caught
The errors that cost money at audit time.
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A nil period skipped
A period with no sales still needs a return. Skipping it is one of the most common and most avoidable ways to collect a penalty.
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Rebate claimed that the purchase register does not support
The rebate figure has to reconcile to the Mushak 6.1 register and the tax invoices behind it. Claiming from a payment summary or a bank statement instead is where differences start.
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The books still moving after the return went in
Backdated entries after submission mean the return no longer matches the ledger. Locking the period once the return is prepared keeps the two aligned.
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VAT deducted at source ignored
Where customers withheld VAT, the amounts belong in the return. Leaving them out overstates what you owe.
Questions
Answered plainly, including where the answer is no.
When is the Mushak 9.1 return due?
Generally by the fifteenth day of the month following the tax period. The NBR extends the date by circular from time to time, so check the current deadline for the period you are filing rather than relying on a general rule.
Do I have to file if I made no sales?
Yes. A nil return is still a return, and a missed period is a missed period whether or not there was any trade in it.
Does SORS ERP submit the VAT return to the NBR?
No. It prepares the return and turnover tax return summaries from your books, with period locking so the figures stop moving once a period is closed, and you submit on the NBR system yourself. There is no connection between the software and the NBR.
See SORS ERP running on your own numbers
A 30-minute demo in Bangla or English, with your products, your VAT setup and your questions.