Deeds require cartridge paper; NID and TIN mandatory for multiple payees
Government Mandates A-Challan for Non-Judicial Stamp Duty from 2027
- e-Challan payment for stamp duty mandatory from July 2027
- Conventional modes remain valid alongside until 30 June 2027
- Cartridge paper and printed challan receipts mandated for registrations
- Multiple payees must provide official TIN, NID, or BIN
- Move curbs forged stamps and saves public printing expenditures
In a sweeping administrative measure designed to streamline public transactions and seal systemic revenue leakages, the government has mandated the payment of all non-judicial stamp duties exclusively through the automated- 'A-Challan' payment gateway, effective from 1 July 2027. Irrespective of the assessment amount, the mandatory regime will apply uniformly across all taxable documents. However, taxpayers will be permitted to settle stamp duties via conventional physical mechanisms alongside e-Challan until 30 June 2027, according to an executive gazette issued by the Internal Resources Division (IRD) of the Ministry of Finance.
Confirming the circular on Tuesday, 10 November 2026, Md. Al Amin Sheikh, Public Relations Officer of the National Board of Revenue (NBR), stated that the directive was framed under statutory powers conferred by Section 11A of The Stamp Act, 1899, and Section 2(1) of The Stamp Duties (Additional Modes of Payment) Act, 1974.
The gazette outlines strict operational guidelines for deed executions: whenever stamp duty for a registrable instrument is cleared via e-Challan, scribes and deed writers must transcribe the instrument onto standard cartridge paper. When tendering the instrument before the Sub-Registrar for formal registration, a physical printed copy of the verified e-Challan deposit receipt must be attached as statutory proof of discharge. Furthermore, the explicit e-Challan transaction identifier must be inscribed upon the primary page of the registered document. A mirrored protocol applies to insurance policies, mandating the policy identification number on the e-Challan counterfoil and transcription of the receipt code on the front page of the insurance contract.
For consolidated transactions where duties are cleared on behalf of multiple individuals or corporate entities simultaneously, the circular makes it compulsory to document individual identification markers. Surcharges must correspond with valid Taxpayer Identification Numbers (TIN), National Identity Cards (NID), Business Identification Numbers (BIN), or municipal Trade Licenses.
The regulatory transition is projected to yield multifold economic benefits. Authorities anticipate that digitizing non-judicial stamp payments will curtail government outlays incurred on printing, secure inventory logistics, transportation, and vendor commissions associated with conventional impressed and adhesive stamps. Concurrently, the transition eliminates illicit distribution channels for counterfeit stamps, plugging state revenue leakage and institutionalizing fiscal transparency.
A-Challan is an automated government payment system of Bangladesh that allows citizens to conveniently pay government fees, VAT, taxes, customs duties, and charges for various public services online from home, quickly and securely.
//DBTech/JNOR/SME/MIST//
