Mushak-9.1 VAT Return On 13.NOV.2023

Page 1 of 9 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 October , 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 13/11/2023 5. Last Amendment Date Page 2 of 9 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 9 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 2,75,904.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 6,316.00 Total Increasing Adjustment 28 2,82,220.00 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 9 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 2,82,220.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 2,82,220.00 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 2,82,220.00 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 9 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 2,82,220.00 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 9 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 consultancy Firm Various Supplier 1,42,600.00 18,600.00 12/11/2023 12/11/2023 Profession al Fee . Amfah Enterprise Various Supplier 14,465.00 1,315.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Gadget Zone Various Supplier 6,116.00 556.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Amfah Enterprise Various Supplier 7,54,200.00 98,374.00 19/10/2023 19/10/2023 Fooding Expense . Amari Dhaka Various Supplier 38,080.00 4,967.00 19/10/2023 19/10/2023 Hotel rent Safowan Electronics Various Supplier 41,395.00 2,888.00 19/10/2023 19/10/2023 Security Supplies . Safowan Electronics Various Supplier 10,865.00 758.00 19/10/2023 19/10/2023 Security Supplies . Various Supplier Various Supplier 13,301.00 928.00 19/10/2023 19/10/2023 Office Supllies . Various Supplier Various Supplier 13,344.00 931.00 19/10/2023 19/10/2023 Office Supllies . Sundarban Courier Service . Various Supplier 575.00 15.00 19/10/2023 19/10/2023 Postage & Courier . Amfah Enterprise Various Supplier 18,546.00 1,686.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Amfah Enterprise Various Supplier 46,225.00 3,225.00 19/10/2023 19/10/2023 Security Supplies . Amfah Enterprise Various Supplier 1,034.00 94.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Amfah Enterprise Various Supplier 7,25,650.00 94,650.00 19/10/2023 19/10/2023 Fooding Expense . Various Supplier Various Supplier 2,609.00 182.00 19/10/2023 19/10/2023 Security Supplies . Various Supplier Various Supplier 3,712.00 259.00 19/10/2023 19/10/2023 Office Supllies . Page 7 of 9 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 Various Supplier Various Supplier 27,405.00 1,912.00 19/10/2023 19/10/2023 Office Supllies . Sundarban Courier Services Various Suppliers 1,127.00 147.00 19/10/2023 19/10/2023 Postage & Courier . Various Supplier Various Supplier 11,753.00 1,533.00 19/10/2023 19/10/2023 Service charge . Net Express Online Various Supplier 1,743.00 83.00 19/10/2023 19/10/2023 Internet Expense . Amari Dhaka Various Supplier 36,555.00 4,768.00 19/10/2023 19/10/2023 Hotel Expense . Safowan Electronics Various Supplier 22,484.00 2,044.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Gulshan Automobile Various Supplier 3,77,003.00 34,273.00 19/10/2023 19/10/2023 Repair & Maintenan ce . Various Supplier Various Supplier 11,753.00 1,533.00 19/10/2023 19/10/2023 Service charge . Net Express online Various Supplier 3,843.00 183.00 19/10/2023 19/10/2023 Internet Expense . TOTAL 23,26,383.00 2,75,904.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00117836631 19/10/2023 24,211.00 3,158.00 0 Office Rent 2324-00119115901 19/10/2023 24,211.00 3,158.00 0 Office Rent TOTAL 48,422.00 6,316.00 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 Page 8 of 9 Treasury Challan Number/ Token Number* Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account Code Amount* Notes 232400160864581 Sonali Bank Ltd . Banani 12/11/2023 1 / 1133 / 0015 / 0311 18,600.00 Professional Fee . 232400117844911 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 1,533.00 Service Charge . 232400117826481 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 183.00 Internet Expense . 232400119024331 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 147.00 Postage & Courier 232400119115901 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 3,158.00 Office Rent . 232400119019721 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 1,533.00 Service Charge 232400119007231 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 83.00 Internet Expense . 232400117927211 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 4,768.00 Hotel Expense . 232400117913261 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 2,044.00 Repair & Maintenance . 232400117906201 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 34,273.00 Repair & Maintenance . 232400117897961 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 1,315.00 Repair & Maintenance . 232400117836631 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 3,158.00 Office Rent . 232400117890641 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 556.00 Repair & Maintenance . 232400119090241 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 3,225.00 Security Services . 232400119079991 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 4,967.00 Hotel rent . 232400119066171 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 1,686.00 Repair & Maintenance . 232400119060011 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 94.00 Repair & Maintenance . 232400119054751 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 94,650.00 Fooding Expense . Page 9 of 9 Treasury Challan Number/ Token Number* Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account Code Amount* Notes 232400119049581 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 182.00 Security Supplies . 23240011903964 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 259.00 Office Supplies , 232400119033911 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 1,912.00 Office Supplies , 232400117885011 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 98,374.00 Fooding Expense . 232400117878121 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 2,888.00 Security & Dess uniform . 232400117871741 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 758.00 Security Supplies . 232400117864881 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 928.00 Office Supplies , 232400117857141 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 931.00 Office Supplies , 232400117850711 Sonali Bank Ltd . Banani 19/10/2023 1 / 1133 / 0015 / 0311 15.00 Postage & Courier . TOTAL 2,82,220.00