06/04/2026
VAT Audit check list:
Here is a comprehensive VAT Audit Checklist tailored for businesses in Bangladesh under the VAT & SD Act 2012. This checklist helps you prepare for any audit by VAT, Customs, Excise & VAT Commissionerates, or NBR-appointed officers.
VAT Audit Checklist (Bangladesh)
- Registration & Licensing
- VAT Registration Certificate (BIN)
- Trade License
- IRC/ERC (if applicable)
- Factory License (if manufacturing)
- Membership certificates (e.g., chamber, association)
Returns & Reporting
- Monthly VAT Return (Mushak-9.1) for last 3–5 years
- VDS Return (Mushak-6.10) if applicable
- Input-output coefficient approval (Mushak-4.3)
- Refund application (Mushak-9.2), if any
Purchase Records
- Purchase Register (Mushak-6.1)
- VAT invoices received (Mushak-6.3)
- Challans (delivery and transport)
- Import documents (Bill of Entry, Customs payment)
- VDS certificates received (Mushak-6.8)
- Vendor BIN numbers and details
Sales Records
- Sales Register (Mushak-6.2)
- VAT invoices issued (Mushak-6.3)
- Export documents (if applicable)
- Delivery challans
- Details of exempted sales (if any)
Treasury Payments
- Treasury Challans (Mushak-6.6)
- Online payment receipts
- Evidence of VAT payment on imports
- Adjustment with partial rebate
- Adjustments for advance VAT (AT)
Financial & Accounting Records
- Trial Balance, Ledger, Journal
- Profit & Loss Accounts
- Balance Sheets (last 3–5 years)
- Bank Statements
- Purchase and sales vouchers
Inventory/stock register
- Inventory & Manufacturing
- Raw materials stock register
- Finished goods stock register
- Goods Receipt & Issue Notes
- Daily production reports
- Bill of Materials (BOM)
Other Supporting Documents
- Contracts with suppliers & customers
- Transport receipts/bills
- Internal audit reports (if any)
- Previous VAT audit reports
- Show cause replies (if any)
System & Compliance
- List of VAT-able goods/services
- Copy of VAT software license (if used)
- Mushak forms serially maintained
- Any declarations submitted to VAT office
- BIN display at business premises (mandatory)
Tips Before VAT Audit
- Reconcile VAT returns with accounts.
- Ensure proper serial and Mushak usage.
- Prepare a digital backup of key records.
- Designate an internal team to coordinate with auditors.
- Review VAT schedules (First, Second, Third Schedule) for applicable rates.
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