Mushak-9.1 VAT Return On 13.JAN.2024

Page 1 of 7 Government of the People's Republic of Bangladesh National Board of Revenue VALUE ADDED TAX RETURN FORM [See Rule 47(1)] [Please read the instructions before filling up this form] Mushak-9.1 PART - 1: TAXPAYER'S INFORMATION 1. BIN 001877837-0101 2. Name of Taxpayer CMSS CONSULTING LTD . 3. Address of Taxpayer Ka -22, Kalachandpur ; Gulshan PS ; Dhaka - 1212; Bangladesh 4. Type of Ownership Private Limited 5. Economic Activity Other ( SECURITY SERVICE , INDENTING , COMMISSION AGENT & SUPPLIER TRA ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period December , 2023 2. Type of Return [Please select your desired option] A) Main/Original Return (Section 64) Reason for Amendment 2a. Economic Activity is Trader or Approved Wholesaler and Want to Pay VAT at the rate of 5% or 1.5% Rate? Yes No [If Selected “Yes” Please Fill up the simplified version of Mushak-9.1] 3. Any activities in this Tax Period? [If Selected “No” Please Fill Only the Relevant Part] Yes No 4. Date of Submission 13/01/2024 5. Last Amendment Date Page 2 of 7 Nature of Supply Note Value (a) SD (b) VAT (c) Zero Rated Goods/Service Direct Export Deemed Export 1 2 Exempted Goods/Service 3 Standard Rated Goods/Service 4 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 PART - 4: PURCHASE - INPUT TAX Nature of Purchase Note Value (a) VAT (b) Zero Rated Goods/Service Local Purchase Import 10 11 Exempted Goods/Service Local Purchase Import 12 13 Standard Rated Goods/Service Local Purchase Import 14 15 Goods/Service Other than Standard Rate Local Purchase Import 16 17 Goods/Service Based on Specific VAT Local Purchase 18 Goods/Service Not Admissible for Credit (Local Purchase) From Turnover Tax Units From Unregistered Entities 19 20 Goods/Service Not Admissible for Credit (Taxpayers who sell only Exempted/ Specific VAT and Goods/Service Other than Standard Rate/ Credits not taken within stipulated time) Local Purchase Import 21 22 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 7 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 1,16,912.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 3,158.00 Total Increasing Adjustment 28 1,20,070.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 7 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 1,20,070.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 1,20,070.00 Net Payable Supplementary Duty for the Tax Period (Before adjustment with Closing Balance) [9b+38- (39+40)] 36 Net Payable Supplementary Duty for the Tax Period after Adjusted with Closing Balance and balance of form 18.6 [36-(53+57)] 37 Increasing Adjustment of Supplementary Duty 38 Decreasing Adjustment of Supplementary Duty 39 Supplementary Duty Paid on Inputs Against Exports 40 Interest on Overdue VAT (Based on note 35) 41 Interest on Overdue SD (Based on note 37) 42 Fine/Penalty for Non-submission of Return 43 Other Fine/Penalty/Interest 44 Payable Excise Duty 45 Payable Development Surcharge 46 Payable ICT Development Surcharge 47 Payable Health Care Surcharge 48 Payable Environmental Protection Surcharge 49 Net Payable VAT for Treasury Deposit (35+41+43+44) 50 1,20,070.00 Net Payable SD for Treasury Deposit (37+42) 51 Closing Balance of Last Tax Period (VAT) 52 Closing Balance of Last Tax Period (SD) 53 PART - 8: ADJUSTMENT FOR OLD ACCOUNT CURRENT BALANCE Items Note Amount Remaining Balance (VAT) from Mushak-18.6, [Rule 118(5)] 54 Remaining Balance (SD) from Mushak-18.6, [Rule 118(5)] 55 Decreasing Adjustment for Note 54 (up to 30% of Note 34) 56 Decreasing Adjustment for Note 55 (up to 30% of Note 36) 57 Page 5 of 7 PART - 9: ACCOUNTS CODE WISE PAYMENT SCHEDULE (TREASURY DEPOSIT) Items Note Account Code Amount VAT Deposit for the Current Tax Period 58 1 / 1133 / 0015 / 0311 1,20,070.00 SD Deposit for the Current Tax Period 59 1 / 1133 / 0015 / 0711 Excise Duty 60 1 / 1133 / 0015 / 0601 Development Surcharge 61 1 / 1103 / 0000 / 2225 ICT Development Surcharge 62 1 / 1103 / 0000 / 2214 Health Care Surcharge 63 1 / 1103 / 0000 / 2212 Environmental Protection Surcharge 64 1 / 1103 / 0000 / 2213 PART - 10: CLOSING BALANCE Items Note Amount Closing Balance (VAT) [58 - (50 + 67) + The Refund Amount Not Approved] 65 Closing Balance (SD) [59 - (51 + 68) + The Refund amount Not Approved] 66 PART - 11: REFUND I am interested to get refund of my Closing Balance Yes No Items Note Amount Requested Amount for Refund (VAT) 67 Requested Amount for Refund (SD) 68 PART - 12: DECLARATION Name * MIYAKAWA KINYA Designation Managing Director Mobile Number * 01870725712 National ID/Passport Number * TT 1314515 Email * mostafa.kamal@tokyoconsultinggroup.com ✔ I hereby declare that all information provided in this Return Form are complete, true & accurate. In case of any untrue/incomplete statement, I may be subjected to penal action under The Value Added Tax and Supplementary Duty Act, 2012 or any other applicable Act prevailing at present. Signature [Not required for electronic submission] Page 6 of 7 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver Supplier’s BIN Supplier’s Name* Supplier’s Address* Value* Deducted VAT* Invoice No./Challan/ Bill No. etc. Invoice/ Bill Date VAT Deduction at Source, Certificate No. VAT Deduction at Source, Certificate Date Tax Deposited Account Code Tax Deposited Serial no. of Book Transfer Tax Deposited Date Notes Tokyo Consulting Firm Ltd Various Supplier 3,09,600.00 46,440.00 2324-00236865401 11/01/2024 11/01/2024 Profession al Fee . NET EXPRESS ONLINE Different Address . 1,660.00 83.00 2324-00211431961 17/12/2023 17/12/2023 Internet & Communi cation - Admin VARIOUR SUPPLIERS Different Address . 10,220.00 1,533.00 2324-00211475321 17/12/2023 17/12/2023 Service Charge of House Sundarban Express Transportaion System Ltd . Different Address . 187.00 28.00 2324-00211481791 17/12/2023 17/12/2023 Postage & Courior VARIOUR SUPPLIERS Different Address . 2,373.00 178.00 2324-00211495791 17/12/2023 17/12/2023 Office Supplies - Admin VARIOUR SUPPLIERS Different Address . 6,453.00 484.00 2324-00211502601 17/12/2023 17/12/2023 Office Expenses - Admin AMFAH ENTERPRISE Different address 4,34,567.00 65,185.00 2324-00211509471 17/12/2023 17/12/2023 Fooding Expenses - COGS VARIOUR SUPPLIERS Different address 6,240.00 624.00 2324-00211517851 17/12/2023 17/12/2023 Repair & Maintence - Admin Safowan Electronics Different address 31,427.00 2,357.00 2324-00211528961 17/12/2023 17/12/2023 Dress and Uniform Expenses - COGS TOTAL 8,02,727.00 1,16,912.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00211442191 17/12/2023 21,053.00 3,158.00 0 Office Rent Page 7 of 7 Challan Number Date Amount VAT* SD* Purpose/Notes* TOTAL 21,053.00 3,158.00 0 Sub-form of Part - 8.58: VAT Deposit for The Tax Period Treasury Challan Number/ Token Number* Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account Code Amount* Notes 232400236865401 Sonali Bank Ltd . Banani 11/01/2024 1 / 1133 / 0015 / 0311 46,440.00 Professional Fee . 232400211528961 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 2,357.00 Dress and Uniform Expenses - COGS 232400211431961 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 83.00 Internet & Communication - Admin 232400211442191 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 3,158.00 Office Rent 232400211475321 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 1,533.00 Service Charge of House 232400211481791 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 28.00 Postage & Courior 232400211495791 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 178.00 Office Supplies - Admin 232400211502601 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 484.00 Office Expenses - Admin 232400211509471 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 65,185.00 Fooding Expenses - COGS 232400211517851 Sonali Bank Ltd . Banani 17/12/2023 1 / 1133 / 0015 / 0311 624.00 Repair & Maintence - Admin TOTAL 1,20,070.00