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GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH
NATIONAL BOARD OF REVENUE
VALUE ADDED TAX RETURN
[See rule 47(1)]
[Please read the instruction before filling up this form]
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PART - 1: TAXPAYER'S INFORMATION
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1. BIN:00156657867-0201
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2. Name of Taxpayer:Mega Construction Ltd
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3. Address of Taxpayer:House # 23, Road # 3, Sector # 2, Uttara, Dhaka 1230.
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4. Type of Ownership:PRIVATE LIMITED
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5. Economic Activity:SERVICE, IMPORTS, SUPPLIER
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PART - 2: RETURN SUBMISSION DATA
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1. Tax Period MonthAugustYear2021
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2. Type of ReturnA) Main/Original Return (Section 64)
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[Please select your desired option]
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Reason for Amendment
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3. Any activities in this Tax Period? Yes No
[If Selected “No” Please Fill Only the Relevant Part]
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4. Date of Submission12/07/2021
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5. Last Amendment Date
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PART - 3: SUPPLY - OUTPUT TAX
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Nature of SupplyValue (a)SD (b)VAT (c)
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Zero Rated goods/ServiceDirect Export1Sub-Form
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Deemed Export2Sub-Form
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Exempted Goods/Service3Sub-Form
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Standard Rated Goods/Service4Sub-Form
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Goods Based on MRP5Sub-Form
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Goods/Service Based on Specific VAT6Sub-Form
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Goods/Service Other than Standard Rate7Sub-Form
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Retail/Wholesale/Trade Based Supply8Sub-Form
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Total Sales Value & Total Payable Taxes9 - - -
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PART - 4: PURCHASE - INPUT TAX
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1) If all the products/services you supply are standard rate, fill up note 10-20
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2) All the products/services you supply are not standard rated or input tax credit not taken within stitulated time period under section 46, fill up 21-22
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3) If the product/services you supply consists of both standard rated and non-standard rated then fill up note 10-20 for the raw material that were use to produce/supply standard rated goods/services and fill up 21-22 for the raw material that were used to produce/supply non-standard rated goods/services and show the value proportionately in note 10-20 as applicable.
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Nature of PurchaseNoteValue (a)VAT (b)
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Zero Rated Goods/ServiceLocal Purchase10Sub-Form
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Import11Sub-Form
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Exempted Goods/ServiceLocal Purchase12Sub-Form
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Import13Sub-Form
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Standard Rated Goods/ServiceLocal Purchase14Sub-Form
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Import15Sub-Form
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Goods/Service Other than Standard RateLocal Purchase16Sub-Form
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Import17Sub-Form
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Goods/Service Based on Specific VATLocal Purchase18Sub-Form
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Goods/Service Not Admissible for Credit (Local Purchase)From Turnover
Tax Units		19Sub-Form
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From Unregistered Entities20Sub-Form
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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 Purchase21Sub-Form
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Import22 4,547,805.98 682,170.90 Sub-Form
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Total Input Tax Credit23 4,547,805.98 682,170.90
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PART - 5: INCREASING ADJUSTMENTS (VAT)
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Adjustment DetailsNoteVAT Amount
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Due to VAT Deducted at Source by the Supply Receiver24Sub-Form
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Payment Not Made Through Banking Channel25
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Issuance of Debit Note26
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Any Other Adjustments
[On account of House Rent]		27
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Total Increasing Adjustment28
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PART - 6: DECREASING ADJUSTMENTS (VAT)
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Adjustment DetailsNoteVAT Amount
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Due to VAT Deducted at Source from the Supplies Delivered29 - Sub-Form
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Advance Tax Paid at Import Stage30 227,390.30 Sub-Form
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Issuance of Credit Note31
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Any Other Adjustments32
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Total Decreasing Adjustment33 227,390.30
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PART - 7: NET TAX CALCULATION
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ItemsNoteAmount (Tax)
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Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33)34 (227,390.30)
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Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)]35 (848,495.29)
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Net Payable Supplementary Duty for the Tax Period (Before adjustment with Closing Balance) [9b+38- (39+40)]36
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Net Payable Supplementary Duty for the Tax Period after Adjusted with Closing Balance and balance of form 18.6 [36-(53+57)]37
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Supplementary Duty Against Issuance of Debit Note38
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Supplementary Duty Against Issuance of Credit Note39
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Supplementary Duty Paid on Inputs Against Exports40
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Interest on Overdue VAT (Based on note 35)41
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Interest on Overdue SD (Based on note 37)42
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Fine/Penalty for Non-submission of Return43
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Other Fine/Penalty/Interest44
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Payable Excise Duty45
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Payable Development Surcharge46
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Payable ICT Development Surcharge47
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Payable Health Care Surcharge48
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Payable Environmental Protection Surcharge49
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Net Payable VAT for Treasury Deposit (35+41+43+44)50 (848,495.29)
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Net Payable SD for Treasury Deposit (37+42)51
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Closing Balance of Last Tax Period (VAT)52 621,104.99
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Closing Balance of Last Tax Period (SD)53
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PART - 8: ADJUSTMENT FOR OLD ACCOUNT CURRENT BALANCE
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ItemsNoteAmount
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Remaining Balance (VAT) from Mushak-18.6, [Rule 118(5)]54
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Remaining Balance (SD) from Mushak-18.6, [Rule 118(5)]55
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Decreasing Adjustment for Note 54 (up to 10% of Note 34)56
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Decreasing Adjustment for Note 55 (up to 10% of Note 36)57
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PART - 9: ACCOUNTS CODE WISE PAYMENT SCHEDULE (TREASURY DEPOSIT)
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ItemsNoteAccount CodeAmount
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VAT Deposit for the Current Tax Period581 / 1133 / 0010 / 0311Sub-Form
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SD Deposit for the Current Tax Period591 / 1133 / 0010 / 0711Sub-Form
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Excise Duty601 / 1133 / 0010 / 0601Sub-Form
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Development Surcharge611 / 1103 / 0000 / 2225Sub-Form
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ICT Development Surcharge621 / 1103 / 0000 / 2214Sub-Form
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Health Care Surcharge631 / 1103 / 0000 / 2212Sub-Form
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Environmental Protection Surcharge641 / 1103 / 0000 / 2213Sub-Form
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PART - 10: CLOSING BALANCE