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The deadline for filing online VAT returns for the July and August 2026 tax periods through the e-VAT system has been extended to October 15, with no penalty being imposed for the delayed filing.
The National Board of Revenue (NBR) made the decision in view of the revised provisions on VAT return filing introduced in the national budget for fiscal year 2026-27.
Under the revised provisions, taxpayers have the opportunity to file VAT returns within three tax periods after the end of the relevant tax period.
As a result, a number of businesses did not file their VAT returns for July and August 2026 through the e-VAT system.
In a notice, the NBR said the deadline for businesses that have not yet filed their VAT returns for the July and August 2026 tax periods has been extended until October 15 under Section 64(3) of the Value Added Tax and Supplementary Duty Act, 2012.
Where applicable, the businesses must also file their VAT returns for July, August and September 2026 through the e-VAT system by October 15.
The NBR urged the concerned businesses to comply with the extended deadline and complete the filing of the applicable returns within the stipulated time.
