Book Keeping or Forms of VAT.

 

Individual/Person under enlistment or VAT Registration
Subject Matter	Importer, Manufacturer and Supplier	Commercial Importer and Trader	Service Provider	Enlistment
Mushak-4.3 Input Output Co-efficient	Applicable	Applicable	Applicable	Applicable
Mushak-4.4 (Application form for Disposal of Unused or Unusable Materials)	Applicable	Applicable	Applicable	Applicable
Mushak-4.5 (Application form for Merit Settlement damage or Destroyed in an accident)	Applicable	Applicable	Applicable	Applicable
Mushak-6.1 (Purchase Register for Purchase & Service)	Applicable	N/A	Applicable	Applicable
Mushak-6.2 (Sales Register for Sales & Service)	Applicable	N/A	Applicable	Applicable
Mushak-6.2.1 (Purchase & Sales Register for Traders)	N/A	Applicable	N/A	N/A
Mushak-6.3 (VAT Challan for Sales & Service)	Applicable	Applicable	Applicable	Applicable
Mushak-6.4 (Issue Sub Contract)	Applicable	N/A	N/A	Applicable
Mushak-6.5 (Stock Transfer)	Applicable	Applicable	Applicable	N/A
Mushak-6.6 (VAT at source deduction certificate)	Applicable	Applicable	Applicable	Applicable
Mushak-6.7 (Credit Note for Sales & Service)	Applicable	Applicable	Applicable	Applicable
Mushak-6.8 (Debit Note for Purchase & Service)	Applicable	Applicable	Applicable	Applicable
Mushak-6.10 (Purchase & Sales Invoice more than 2 Lac)	Applicable	Applicable	Applicable	Applicable
Mushak-9.1(Return Submission  VAT )	Applicable	Applicable	Applicable	N/A
Mushak-9.1 (Return Submission Turnover)	N/A	N/A	N/A	Applicable
Mushak-7.1 (Application for Supplementary Duty Adjustment)	Applicable	N/A	N/A	N/A

 

Resident as per VAT & SD Act. 2012.

 

An individual who-

1.      normally lives in Bangladesh; or

2.      stays in Bangladesh for more than 182 (one hundred and eighty-two) days in a current calendar year; or

3.      stays in Bangladesh for more than 90 (ninety) days in a calendar year and stayed in Bangladesh for more than 365 (three hundred and sixty-five) days during the four immediately preceding calendar years; and

also includes the following entity, namely—

·  a company, if it is incorporated under the prevalent laws of Bangladesh or its centre of control and management is in Bangladesh;

·   a Trust , if a Trustee thereof is a resident of Bangladesh or the centre of control and management of the Trust is in Bangladesh;

·   an association of persons other than a Trust , if it is formed in Bangladesh or its centre of control and management is in Bangladesh;

·   all government entities; or

·   a property development joint venture;