---
title: "Mushak 9.1 VAT Return: A Monthly Filing Guide for Restaurants in Bangladesh"
date: 2026-08-22
updated: 2026-08-26
lang: en
tags: ["vat", "compliance", "bangladesh"]
summary: "A practical guide for Bangladeshi restaurants to compile monthly sales and purchase records, reconcile Mushak 6.3 invoices, and prepare Mushak 9.1."
canonical: https://rosuii.com/blog/vat-return-mushak-9-1-restaurant
author: "Rosuii Team"
---

# Mushak 9.1 VAT Return: A Monthly Filing Guide for Restaurants in Bangladesh

A practical guide for Bangladeshi restaurants to compile monthly sales and purchase records, reconcile Mushak 6.3 invoices, and prepare Mushak 9.1.

A **Mushak 9.1 VAT return** is the monthly statement through which a VAT-registered restaurant reports taxable sales, output VAT, qualifying purchases, input tax credit and relevant adjustments. Filing it correctly depends less on last-minute calculation and more on keeping clean daily records. Your sales invoices, POS totals, purchase documents, delivery-platform statements and payment records must tell the same story. This guide explains the practical preparation process. VAT rates, forms, penalties and portal procedures can change, so verify current requirements with the National Board of Revenue’s VAT e-services portal or your VAT circle before filing.

## What is a Mushak 9.1 VAT return?

Mushak 9.1 is the VAT return generally used by registered persons to report activity for a tax period, usually a calendar month. For a restaurant, the return brings together sales made during that month, VAT charged or included in those sales, eligible input tax from purchases and any applicable adjustments, withholding or prior-period items.

The return is not simply a statement of cash received. A restaurant can sell through dine-in, takeaway, its own delivery service, an online storefront and marketplaces. The relevant supplies must be recorded even when a marketplace has not yet transferred the money or has deducted commission from its payout.

Your BIN status and registration profile determine which return applies. Some businesses under a different tax status, including certain turnover-tax arrangements, may have another filing requirement. Review your BIN certificate and portal profile instead of assuming that every food business files the same form. Restaurants that are still assessing registration can read the guide to [NBR VAT registration for restaurants](https://rosuii.com/blog/nbr-vat-registration-restaurant).

## Who must file and when is it due?

A restaurant with an active VAT registration and a monthly Mushak 9.1 obligation generally needs to file for each tax period. This can include a company operating one outlet or several branches under the registration structure approved by the VAT authority. If branches have separate registrations, their records and returns may need to be handled separately.

Under the usual monthly cycle, the filing deadline is the **15th day of the month following the tax period**. For example, the return for January is normally due by 15 February. Do not rely on this example without checking the current law, NBR notices and the deadline displayed in the e-services portal. Public holidays, system instructions or regulatory changes may affect the practical filing process.

Set an internal closing date several days before the statutory deadline. This gives the accounts team time to collect missing invoices, review cancelled orders and investigate differences between POS sales and payment settlements.

## Which restaurant sales figures go into the return?

Start with all supplies made during the month, not only cash deposited in the bank. Depending on your operations, the sales register may include:

- Dine-in, takeaway and direct delivery orders.
- Orders from the restaurant’s website or QR ordering menu.
- Foodpanda, Pathao, Shohoz Food or other marketplace orders.
- Catering, event and corporate orders.
- Any separately charged delivery fee, service charge or similar amount whose VAT treatment has been confirmed.
- Valid returns, cancellations, discounts, credit adjustments and prior-period corrections.

Each taxable sale should be supported by the required tax invoice, commonly Mushak 6.3. The invoice sequence and daily totals should reconcile with the sales register. See Rosuii’s detailed guide to the [Mushak 6.3 VAT challan for restaurants](https://rosuii.com/blog/mushak-6-3-vat-challan-restaurant) for the records normally associated with a restaurant sale.

Take care with VAT-inclusive prices. The amount collected from the guest may already include VAT, while the return may require taxable value and output VAT in separate fields. Use the approved rate and calculation method that apply to your establishment. Restaurant VAT treatment can depend on classification and current orders, so confirm the applicable position rather than copying another restaurant’s rate. The overview of [restaurant VAT rates in Bangladesh](https://rosuii.com/blog/restaurant-vat-rate-bangladesh) explains what to check.

### Avoid double-counting marketplace orders

A marketplace settlement is not necessarily the restaurant’s sales value. The platform may transfer a net amount after commission, promotional adjustments or other charges. Reconcile the underlying customer orders with the settlement statement and supporting invoices. Do not record both the POS order and the marketplace payout as separate sales. Ask your VAT adviser how commissions, platform-funded discounts and restaurant-funded discounts should be presented in your circumstances.

## Which purchase figures should be assembled?

Build a purchase register from supplier invoices for food ingredients, beverages, packaging, cleaning products, equipment, utilities and services. The total amount paid to a supplier is not automatically eligible for input tax credit. Eligibility depends on the nature of the purchase, the restaurant’s tax treatment, the invoice, supplier details, payment evidence and the requirements in force.

For each purchase, capture at least the invoice date and number, supplier name and BIN where applicable, description, value excluding VAT, VAT amount and branch or cost centre. Keep non-creditable purchases visible in the records but do not treat them as input tax credit merely because the price appeared to include tax. Missing or invalid supporting documents may prevent a claim.

| Record group | What to total | What to check |
| --- | --- | --- |
| Restaurant sales | Taxable value and output VAT by relevant category | Mushak 6.3 sequence, cancellations, discounts and VAT-inclusive calculations |
| Marketplace sales | Underlying order value, not only net settlement | Commission, promotions and payout timing |
| Purchases | Purchase value and separately supported VAT | Supplier BIN, valid invoice and input-credit eligibility |
| Adjustments | Credit notes, corrections, withholding or other applicable entries | Supporting documents and correct tax period |

## How to prepare Mushak 9.1 from daily restaurant records

- **Confirm the filing profile.** Check the restaurant name, BIN, registered address, tax period and filing obligation in the NBR system. Confirm whether branches are covered by one registration or handled separately.
- **Close each trading day.** Record total completed sales and separately review voided, cancelled, refunded and complimentary orders. Investigate open drafts so they are not accidentally treated as completed sales.
- **Collect Mushak 6.3 invoices.** Verify that invoice numbers are controlled and that the monthly invoice total agrees with the sales register. Document cancelled invoice numbers rather than silently removing them.
- **Separate taxable value and VAT.** Apply the currently approved VAT treatment. Do not calculate the return from a mixed gross-sales number if different categories or adjustments require separate handling.
- **Compile the purchase register.** Enter supplier invoices and identify which VAT amounts may qualify for input tax credit. Keep unsupported or non-creditable amounts separate.
- **Reconcile payment channels.** Compare sales with cash, bKash, Nagad, COD collections, bank deposits and marketplace settlements. Differences can arise from settlement timing, refunds, commission, customer credit or cash expenses, but every difference should have an explanation.
- **Review adjustments.** Check credit notes, corrections, advance receipts, withholding documents and any amount brought forward under the applicable rules. Obtain professional advice where the treatment is uncertain.
- **Prepare and review the return.** Have someone other than the preparer compare the draft return with the monthly sales summary, purchase register and general ledger before submission.
- **File and retain evidence.** Submit through the prescribed NBR channel, complete any required payment and save the acknowledgement, return copy, challans, worksheets and supporting reports.

Payment totals are useful reconciliation evidence, but they do not replace the sales register. A February marketplace payout may relate to January orders, while a January advance may relate to a later event. Use the tax-period rules applicable to the transaction.

## Using Rosuii reports to assemble the sales numbers

Rosuii records dine-in, takeaway and delivery orders in one POS and shows VAT and service-charge breakdowns according to the restaurant’s configured settings. Its **Sales report** helps the accounts team review transactions for the selected period, while the **Day-Close or Z-report** provides a controlled daily closing summary. Reports can be exported to CSV for reconciliation and preparation of working papers.

A practical month-end routine is to run the Z-report at the end of every trading day, review exceptions and then export the full month’s sales data. Compare the monthly total with Mushak 6.3 invoices and payment-channel records. For multiple branches, review branch-level figures before combining only those branches that belong in the same return.

Rosuii does not replace the NBR return or decide whether a transaction qualifies for a specific VAT treatment. Correct configuration is essential. If the VAT rate, service charge or product treatment is set incorrectly, the report will reflect that incorrect setup. Have your accountant or VAT consultant verify the settings and map the exported figures to the current Mushak 9.1 fields.

## What happens with a nil or late return?

### Nil return

If the restaurant had no sales, do not assume that the filing obligation disappears. An active registration may still require a return for the month. Also check whether purchases, input tax, adjustments, withholding or carried-forward balances mean the return is not truly nil. Submit the required nil or no-activity return within the deadline shown by NBR.

### Late return

Late filing can lead to monetary penalties and other compliance action under the VAT law. Unpaid tax may also create additional financial consequences. Penalty amounts and administrative procedures can change, so this article does not present any fee as final. Check the NBR e-services portal, contact your VAT circle or seek advice from a qualified VAT practitioner before acting.

If a deadline has already passed, do not wait for the next month. Prepare the missing period, identify any tax payable and contact the relevant authority or adviser about the current filing and payment process. Filing a later return does not normally cure an earlier missing period.

## Keep an audit-ready monthly file

Store the submitted return and acknowledgement with the sales register, Z-reports, Mushak 6.3 invoice records, purchase register, supplier invoices, marketplace statements, payment summaries, bank records and calculation worksheet. Retain records for the period required by current law. Restrict editing after the month is closed and document every correction.

VAT requirements are administered by NBR. For current VAT rates, return fields, deadlines and penalties, use the NBR portal or your VAT circle. If you are checking trade-licence charges or other local permissions, confirm those separately with the relevant city corporation or local authority. A city corporation fee should not be treated as an NBR VAT requirement.

Clean daily records make monthly filing faster and reduce unexplained differences. [Register for Rosuii](https://rosuii.com/register) to start managing restaurant sales, VAT breakdowns, Day-Close reports and CSV exports from one bilingual cloud platform.

## FAQ

### Is Mushak 9.1 filed every month by a restaurant?

A restaurant with an active monthly VAT-return obligation generally files for each tax period, including months with no sales. Confirm the required form and frequency from the restaurant’s BIN profile and the NBR e-services portal.

### What is the usual deadline for filing Mushak 9.1?

The usual deadline is the 15th day of the month following the tax period. Because rules, holidays and portal instructions can change, verify the actual due date with NBR before filing.

### Can a restaurant file a nil Mushak 9.1 return?

A nil or no-activity return may be required when the registration remains active but there were no relevant transactions. Check purchases, adjustments, withholding and carried-forward balances first, since these can mean the return is not truly nil.

### Should marketplace sales be reported at the payout amount?

Not automatically. A marketplace payout may be net of commission, discounts or other charges. Reconcile the underlying customer orders and settlement statement, then confirm the proper VAT presentation with a qualified adviser.

### Does Rosuii submit Mushak 9.1 directly to NBR?

Rosuii provides Sales and Day-Close reports plus CSV export to help assemble and reconcile sales figures. It does not replace the NBR return or determine the legal VAT treatment of a transaction. The return must be prepared and filed through the prescribed NBR process.

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