It’s the morning of Bhai Tika. Your sister has just put the tika on your forehead, the house smells of sel roti, and your accountant sends a message: “Is the VAT return filed?” This year that isn’t a joke. The VAT return due date in Nepal for Asoj 2083 is Kartik 25, and Kartik 25 is Bhai Tika.
So what exactly is the deadline, what happens when it lands on a holiday, and what does a late return cost? This guide answers all three. Also, we show how Udyot ERP helps you finish the return days before the 25th.
Key takeaways
✔ VAT returns are due by the 25th of the following Nepali month, and the net VAT is paid in the same window.
✔ The Asoj 2083 return is due on Kartik 25, which is Wednesday 11 November 2026 and also Bhai Tika.
✔ We found no IRD rule that moves a VAT deadline off a holiday. File on the last working day before it.
✔ Late filing costs 0.05% of the tax per day or Rs 1,000, whichever is higher. Unpaid VAT adds a 10% yearly fee and 15% yearly interest.
✔ Even a month with no sales needs a nil return.
What Is the VAT Return Due Date in Nepal?
The VAT return due date in Nepal is the 25th day of the Nepali month that follows the tax period. IRD’s own e-filing guide says the VAT Act requires the return (Schedule 10) by the 25th of the next month. The VAT payable is due in the same window.
Here’s how it works in practice. For example, VAT on your Asoj sales is filed and paid by Kartik 25. VAT on Shrawan sales goes by Bhadra 25. Simple enough.
The clock follows the Bikram Sambat calendar, not the English one. In fact, because Nepali months run between 29 and 32 days, the 25th lands on a different English date every time.
Most VAT-registered businesses file monthly. However, your PAN registration decides your filing period, and IRD’s portal also supports four-monthly (trimester) filing for businesses that have been granted it. If you’re unsure which applies to you, check the filing period shown on the VAT return page of the portal.
Udyot tip: Udyot's VAT return screen works by BS month and year. You pick Asoj 2083, and there's no date conversion to get wrong. See how it works.Upcoming VAT Return Due Date Calendar
Here are the next five monthly deadlines. First, we took the dates from a chartered accountants’ compliance calendar and worked out the weekdays from them.
| VAT month | Due on (BS) | English date | Day |
| Asoj 2083 | Kartik 25 | 11 Nov 2026 | Wednesday (Bhai Tika) |
| Kartik 2083 | Mangsir 25 | 11 Dec 2026 | Friday |
| Mangsir 2083 | Poush 25 | 9 Jan 2027 | Saturday |
| Poush 2083 | Magh 25 | 8 Feb 2027 | Monday |
| Magh 2083 | Falgun 25 | 9 Mar 2027 | Tuesday |
Look at the Poush row. The deadline falls on a Saturday, which is Nepal’s weekly day off. That’s why it’s exactly the kind of date that catches people out.
Do You Have to File if You Had No Sales?
Yes. In fact, a registered business files a return for every period, whether or not a taxable sale took place. Several Nepali tax guides state this, and one quotes the Act as requiring a return “whether or not a taxable transaction was carried out in that month.”
A quiet shop or a seasonal business can’t simply skip a month. After all, a missed nil return is still a missed return, and the late filing fee is commonly stated to apply even then. If the business has truly stopped, speak to your accountant about deregistering instead of going silent.
When the VAT Return Due Date Falls on a Holiday
Holidays are where most of the confusion starts. So, let’s separate what we know from what the internet repeats.
Saturdays and public holidays
Many websites say that if the 25th falls on a holiday, the deadline moves to the next working day. However, we could not find a VAT Act provision or an IRD notice that says this for VAT returns. Some chartered accountants’ calendars keep the legal date fixed even when it falls on a Saturday.
So treat the 25th as final. If a website promises an extra day, ask to see the IRD notice. Otherwise, you’re gambling with a penalty.
A real example: Bhai Tika on Kartik 25
This year makes the point neatly. The Home Ministry’s 2083 holiday list, as reported by several calendar sites, gives Tihar as Kartik 22 to 26, which is 8 to 12 November 2026. Bhai Tika sits right inside it, on Kartik 25. As a result, offices are closed on the very day the return is due.
Saturday 7 November is the weekly holiday. So, the last normal working day before the deadline is Friday 6 November, or Kartik 20. Banks and tax offices are shut after that. Besides, Tihar is when your cash needs are highest. So plan around it.
A safer plan for the VAT return due date
- Close the month’s books by the 15th, not the 24th.
- Submit and verify the return online well before any holiday block.
- Pay the VAT before bank counters close. If you prefer online payment, ask your bank which options work for IRD vouchers.
- Keep the submission number and payment receipt in one folder.
- Set your own internal deadline one working week earlier than the legal one.
Udyot tip: Because Udyot builds the return straight from your posted vouchers, closing the month early is realistic. Your accountant can review the figures days before Tihar instead of the night before.How to File Your VAT Return Before the 25th
IRD’s e-filing guide describes the process. Menu names on today’s portal may differ slightly, so follow what you see on screen.
- Step 1: Finish your records. Post every sales invoice, purchase bill, credit note and debit note for the month. Check that each party’s PAN is recorded.
- Step 2: Open the portal. Go to ird.gov.np, open the Taxpayer Portal, and choose VAT Return Entry from the VAT menu.
- Step 3: Select your filing period. Use the period your PAN is registered under, and enter the sales, purchase and VAT figures.
- Step 4: Submit and note the submission number. You’ll need it for the next step.
- Step 5: Verify the return. IRD’s guide is blunt here. A submission that isn’t verified is not registered with IRD.
- Step 6: Pay the net VAT. That’s output VAT minus input VAT credit. If input credit is higher, the excess carries forward.
The most common slip is Step 5. People submit, close the browser, and assume they’re done. Instead, verify the return, then print or save the acknowledgement.
You can log in to the IRD taxpayer portal directly. After that, your accountant can review the filed figures with you.
What Happens If You Miss the VAT Return Due Date
A late VAT return carries more than one charge, and unfortunately they stack. The figures below are the ones commonly published under the VAT Act, 2052.
| Charge | Amount | VAT Act section |
| Late filing fee | 0.05% of tax due per day, or Rs 1,000 per tax period, whichever is higher | Section 29 |
| Additional fee on unpaid VAT | 10% a year | Section 19(2) |
| Interest on unpaid VAT | 15% a year, counted by the month | Section 26 |
| Repeated offences | IRD can suspend your transactions | Section 30 |
One change deserves a flag. First, the Finance Act 2083 raised a general penalty under Section 29 from Rs 1,000 to Rs 10,000, according to the ICAN budget highlights. Published summaries differ on whether the late-filing fee itself changed, so confirm the current figure with IRD or your CA before you rely on the lower amount.
A quick example
Say your VAT payable is Rs 3,00,000 and you file and pay a full month late. Here’s our own simplified arithmetic.
- Late filing fee: 0.05% of Rs 3,00,000 is Rs 150 a day. Over 30 days, that’s Rs 4,500.
- Additional fee: 10% a year for one month is about Rs 2,500.
- Interest: 15% a year for one month is about Rs 3,750.
That’s roughly Rs 10,750 on top of the VAT itself, for one month’s delay. However, IRD calculates the final amount, and a short delay on a small return can still cost the Rs 1,000 minimum.
Fixing a mistake after you file
Summaries of the Finance Act 2083 describe a new seven-day window. If you filed on time, you can submit an amended return within seven days of the original. That’s helpful for honest mistakes. Still, it doesn’t help if you were late to begin with.
Wrong invoices are a separate problem. In Nepal, for instance, a tax invoice can’t be edited or deleted once issued, and corrections go through a credit note. Our guide on editing or deleting a tax invoice covers the decision tree.
How Udyot ERP Helps You Meet the VAT Return Due Date
Knowing the date is step one. However, hitting it every month, without a last-night scramble, is the hard part. That’s where the right software earns its place.
Udyot ERP is a cloud-based ERP built for Nepali businesses. Here’s what it does for your monthly VAT routine:
- Returns built from your books: Udyot prepares the monthly VAT figures from posted vouchers, so your return matches your trial balance.
- IRD annexes 1 to 9: download them as CSV or PDF in IRD’s upload formats, ready for the e-filing portal.
- Sales and purchase registers: print the खरिद खाता and बिक्री खाता in IRD Rule 23 format.
- Credit and debit notes: they reverse the original VAT lines automatically, so net VAT stays correct.
- BS dates throughout: pick your month in Bikram Sambat and avoid date mix-ups.
- IRD-verified billing: Udyot is verified under IRD’s Electronic Billing Procedure 2074, with CBMS integration. Check the IRD verification details and IRD’s published list yourself.
To be clear, Udyot prepares the figures and annexes. You still submit and verify the return on the IRD Taxpayer Portal. Instead, what changes is that the numbers are ready, reconciled and reviewed early. Browse the full feature list or the pricing plans.
Stop racing the 25th every month.
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Frequently Asked Questions
What is the VAT return due date in Nepal?
It’s the 25th of the following Nepali month. For example, the Asoj return is due on Kartik 25. Businesses on a four-monthly cycle follow the filing period they were granted.
What if the 25th is a Saturday or a public holiday?
We found no IRD rule for VAT returns that moves the date. Some guides say it shifts to the next working day, but treat that as unconfirmed. So, file and pay on the last working day before the 25th.
Do I need to file a VAT return if I had no sales?
Yes. Registered businesses file a nil return for periods with no taxable transactions. Unfortunately, the late filing fee can apply even to a nil return.
Can I get an extension on a VAT return?
Income tax returns have a formal extension route. However, we found no equivalent route for monthly VAT returns, so plan as if the 25th is final. If you have exceptional circumstances, ask IRD or your CA.
Can I correct a VAT return after filing it?
Summaries of the Finance Act 2083 describe a seven-day window for correcting a return that was filed on time. Confirm the details with IRD before relying on it.
Does Udyot ERP file my VAT return for me?
No. Udyot prepares your VAT figures and IRD annexes from your vouchers. You then submit and verify the return on the IRD Taxpayer Portal.
Final Thoughts on the VAT Return Due Date in Nepal
The VAT return due date in Nepal is simple to state and easy to miss: the 25th of the next Nepali month, with no confirmed grace for holidays. This month the date sits on Bhai Tika, so the real deadline is Friday, Kartik 20.
So make it a habit. Close the books early, file and verify online, and pay before the offices shut. Then, the 25th stops being a threat and becomes just another date on the calendar.
Make the 25th the easy part of your month.
See how Udyot ERP turns your invoices into IRD-ready VAT returns and annexes.
