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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 001265333-0101
2. Name of Taxpayer SMCC - ITD JV
3. Address of Taxpayer Ataturk Tower , Flat # 11/ A , 22 Kemal Ataturk Avenue ; Banani PS ; Dhaka - 1213;
Bangladesh
4. Type of Ownership Others ( JOINT VENTURE )
5. Economic Activity Services
PART - 2: RETURN SUBMISSION DATA
1. Tax Period June , 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 13/07/2023
5. Last Amendment Date
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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
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PART - 5: INCREASING ADJUSTMENTS (VAT)
Adjustment Details Note VAT Amount
Due to VAT Deducted at Source by the Supply
Receiver 24 18,77,900.00
Payment Not Made Through Banking Channel 25
Issuance of Debit Note 26
Any Other Adjustments 27
Total Increasing Adjustment 28 18,77,900.00
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
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PART - 7: NET TAX CALCULATION
Items Note Amount (Tax)
Net Payable VAT for the Tax Period (Section- 45)
(9c-23b+28-33) 34 18,77,900.00
Net Payable VAT for the Tax Period after Adjustment
with Closing Balance and balance of form 18.6 [34-
(52+56)]
35 18,77,900.00
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 18,77,900.00
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
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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 18,77,900.00
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 * DIPU SANGKAR BISWAS
Designation Employee
Mobile Number * 01686097178
National ID/Passport Number * 19916710279000193
Email * dipu.biswascp06@gmail.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]
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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
000457463-0 J . A . P . TRADING
836, Gawair
Prembagan ,
Dakhinkhan ,
Dhaka -1230,
Bangladesh
3,38,70,968.00 16,12,903.00 date :21.12.22 21/12/2022
000332662-0 MBA PROVISION
House -29 (5 th
Floor ) ,
Road -20,
Sector -14,
Uttara
Dhaka -1230
18,42,806.00 1,88,042.00 "014- A - F -23/ MBA ,
'01 22/06/2023
004729588-0 AL - BAAR TRADE
CORPORATION
6/ B , Masque
Market , Mirpur ,
Dhaka -1216
2,33,200.00 12,021.00 MRT - CLN -089 22/06/2023
004729588-0
TOKYO
CONSULTING
FIRM LIMITED
Ataturk Tower ,
Flat #11/ A
( Lift #10), 22
Kemal Ataturk
Avenue ,
Banani ,
Dhaka -1213
55,000.00 8,250.00 TCFBD - SMCC -
ITD -20230 23/05/2023
001034057-0 JASIM
ENTERPRISE
1/22, South
Mugdapara ,
Mugda ,
Dhaka -1214
3,40,000.00 53,684.00 Metro /5/ MT /2023
( c ), 01/06/2023
001421759-0
TOKYO
CONSULTING
FIRM LIMITED
Ataturk Tower ,
Flat #11/ A
( Lift #10), 22
Kemal Ataturk
Avenue ,
Banani ,
Dhaka -1213
20,000.00 3,000.00 TCFBD - SMCC - ITD -
S -202 23/05/2023
TOTAL 3,63,61,974.00 18,77,900.00
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
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Treasury Challan
Number/ Token
Number*
Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account
Code Amount* Notes
2324-0001439148 Agrani Bank Ltd . Shyamali 13/07/2023 1 / 1133 / 0015 / 0311 2,00,063.00
23240000998665 Agrani Bank Ltd . Shyamali 10/07/2023 1 / 1133 / 0015 / 0311 3,000.00
23240001030323 Agrani Bank Ltd . Shyamali 10/07/2023 1 / 1133 / 0015 / 0311 61,934.00
2324-0001639148 Agrani Bank Ltd . Shyamali 10/07/2023 1 / 1133 / 0015 / 0311 16,12,903.00
TOTAL 18,77,900.00