The Department of Inland Revenue (DIR) advises the business
community that VAT filings remain due on April 21, 2020. Although some
businesses do not have access to all their latest records at home, due
the COVID-19 related closures, they are able to file VAT returns based
on an estimate of turnover for the period and submit amendments later.
While there will be no penalty for businesses who submit amendments for
filings during the Emergency Order, the penalties associated with late
filings are still in place…

Source: https://www.thebahamasweekly.com