GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH

NATIONAL BOARD OF REVENUE

Mushak-9.1
VALUE ADDED TAX RETURN FORM
[See Rule 47(1)]

[Please read the instructions before filling up this form]

Part - 1: TAXPAYER'S INFORMATION
(1) BIN : 002497603-5030
(2) Name of Tax Payer : SH ENTERPRISE
(3) Address of Tax Payer : D.T ROAD, DHANIALAPARA, CHITTAGONG
(4) Type of Ownership : PROPRIETOR
(5) Economic Activity : RETAIL

Part-2: RETURN SUBMISSION DATA

(1) Tax Period : Feb-21
(2) Type of Return :
(Please select your desired option)
(A) Main/original Return (Section 64) √

(B) Late Return (Section 65)

(C) Amended Return (Section 66)

(D) Full
or additional or alternative
Return (Section 67)

(3) Any activities in the last tax period? Yes √ No

:
[If Selected "No" Please Fill 1, 2 and 12 Part]

(4) Date of Submission :

Part-3: SUPPLY - OUTPUT TAX

Nature of Supply Note Value (a) SD (b) VAT (c)
Direct Export 1 - Sub-form : KA
Zero Rated Goods/Service
Deemed Export 2 Sub-form : KA

Exempted Goods/Service 3 - Sub-form : KA

Standard Rated Goods/Service 4 - - Sub-form : KA

Goods Based on MRP 5 Sub-form : KA

Goods/Service Based on Specific VAT 6 Sub-form: GA

Goods/Service Other than Standard Rate 7 - - Sub-form: KA

Retail/Wholesale/Trade Based Supply 8 50,000 2,500 Sub-form: KHA
Total Sales Value & Total Payable Taxes 9 50,000 - 2,500
 Part-4: PURCHASE - INPUT TAX
1. If all the products/services you supply are standard rated, fill up note 10-20.

2. All the products/services you supply are not standard rated or input tax credit not taken within stipulated time period under section 46, fill
up note 21-22.
3. If the products/services you supply consist of both standard rated and non-standard rated, then fill up note 10-20 for for the raw materials
that were used to produce/supply standard rated goods/services and fill up note 21-22 for the raw materials that were used to
produce/supply non-standard rated goods/services and show the value proportionately in note 10-22 as applicable.

Nature of Purchases Note Value (a) VAT (b)

Local Purchase 10 Sub-form : KA

Zero Rated Goods/Service
Import 11 Sub-form : KA

Local Purchase 12 Sub-form : KA

Exempted Goods/ Service
Import 13 Sub-form : KA

Local Purchase 14 - Sub-form : KA

Standard Rated Goods/Service
Import 15 - Sub-form : KA
Local Purchase 16 - Sub-form : KA
Goods/Service Other than Standard Rate
Import 17 Sub-form : KA

Goods/Service Based on Specific VAT Local Purchase 18 Sub-form: GA

From Turnover Tax Units 19 Sub-form : KA

Goods/Service Not Admissible for Credit
(Local Purchase)
From Unregistered Entities 20 Sub-form : KA

Local Purchase 21 - Sub-form : KA

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) Import 22 Sub-form : KA

Total Input Tax Credit 23 - -

Part-5: INCREASING ADJUSTMENTS (VAT)

Adjustment Details Note VAT Amount

Due to VAT Deducted at Source by the Supply receiver 24 Sub-form: GHA

Payment Not Made Through Banking Channel 25

Issuance of Debit Note 26

Any Other Adjustments (please specify below)

27

Total Increasing Adjustment 28 -

Part-6: DECREASING ADJUSTMENTS (VAT)

Adjustment Details Note VAT Amount

Due to VAT Deducted at Source from the supplies delivered 29 Sub-form: UMA

Advance Tax Paid at Import Stage 30 Sub-form: CHA

Issuance of Credit Note 31

Any Other Adjustments (please specify below)
32
 32

Total Decreasing Adjustment 33 -

Part-7: NET TAX CALCULATION

Items Note Amount(Tax)

Net Payable VAT for the Tax Period (Section-45) (9c-23b+28-33) 34 2,500
Net Payable VAT for the Tax Period after Adjusted with Closing Balance and balance
35 2,500
of form 18.6 [(34-(52+56)]
Net Payable Supplementary Duty for the Tax Period (Before adjustment with 36 -
Closing Balance) [9b+38-(39+40)]
Net Payable Supplementary Duty for the Tax Period after Adjusted with Closing 37 -
Balance and balance of form 18.6 [36-(53+57)]

Supplementary Duty Against Issuance of Debit Note 38

Supplementary Duty Against Issuance of Credit Note 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 2,500

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

Item Note Amount(Tax)

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 10% of Note 34) 56

Decreasing Adjustment for Note 55 (up to 10% of Note 36) 57 -

 Part-9: ACCOUNTS CODE WISE PAYMENT SCHEDULE (TREASURY DEPOSIT)

Item Note Economic Code Amount

VAT Deposit for the Current Tax Period 58 1 / 1133 /0010/ 0311 2,500 Sub-form:CHHA

SD Deposit for the Current Tax Period 59 1 / 1133 /………... / 0721 - Sub-form:CHHA

Excise Duty 60 1 / 1133 /……….../ 0601 - Sub-form:CHHA

Development Surcharge 61 1 / 1103 / 0000 / 2225 - Sub-form:CHHA

ICT Development Surcharge 62 1 / 1103 / 0000 / 2214 - Sub-form:CHHA

Health Care Surcharge 63 1 / 1103 / 0000 / 2212 - Sub-form:CHHA

Environmental Protection Surcharge 64 1 / 1103 / 0000 / 2213 - Sub-form:CHHA

Part-10: CLOSING BALANCE

Item 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
Items Note Yes No √

Requested Amount for Refund (VAT) 67

Requested Amount for Refund (SD) 68

Part-12: DECLARATION

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.

Name :

Designation :

Mobile Number :

National ID/Passport Numb:

Email : Signature
[ Not required for electronic submission]
 Sub Form KA
(For Note No-1,2,3,4,5,6,7,10,11,12,13,14,15,16,17,19,20,21 and 22 )
H.S Code
Commercial
of Goods/Service
SL No description of Value (a) SD(b) VAT(c) Notes
Goods/Ser Name
Good/Service
vice

1 RETAIL TYRE 50,000.00 2,500

10

Total 50000.00 0.00 2500.00 0.00

 Sub-form: CHA (For Note-52,53,54,55,56,57,58,59,60 & 61 )
Treasury
Tax Deposit
SL No Challan Bank Branch Date Amount Notes
Account Code
Number

1 SONALI BANK WAGE EARNERS 1-1133-0025-0311 2,500.00

TOTAL 2,500.00
 Sub-form (For Note-29 )

Invoice
Buyer's Deducted No/Challa
SL No Buyer's BIN Buyer's Address Value
Name VAT n/Bill No-
etc.)
rm (For Note-29 )
Tax
VAT VAT
Tax deposit Tax
Invoice/ Deduction Deduction
deposit serial deposit
Challan/Bill at source, at source, Notes
Account number date
Date Certificate Certificate
Code of Book
No date
transfer