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VAT return in bd

Date post: 16-Apr-2017
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• gyj¨ ms‡hvRb Ki ev gymK GKwU wnmve-wbf©i Ki e¨e¯’v|• G ai‡Yi Ki e¨e¯’vq GKwU wbwÏ©ó †gqv` AšÍi e¨emv‡qi wek`wnmv‡ei GKwU mswÿß mvi Ki `߇i cvVv‡bvi weavb _v‡K, hv†_‡K H Ki `ßi cÖ‡hvR¨ ev Av`vq‡hvM¨ K‡ii cwigvb wbiæcY evhvPvB KiZ cv‡i|• Avgv‡`i †`‡ki gymK e¨e¯’vq GwU `vwLjcÎ bv‡g AwfwnZ,mvavi‡b¨ GwU Return bv‡g cwiwPZ|

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Avgv‡`i †`‡k gyj¨ ms‡hvRb Ki ev gymK-Gi †ÿ‡Î mvaviYfv‡eGB wbwÏ©ó †gqv` GKwU cwÄKv gvm hv Lªxóxq cwÄKvi gvmwfwËK aiv n‡q _v‡K| Z‡e K‡qKwU †ÿ‡Î GB Ki‡gqv` wZbgvm Ges 6 gvm Kiv n‡q‡Q|

wbewÜZ ev ZvwjKvfz³ mKj e¨w³‡K ( cÖwZôvb I GLv‡be¨w³ wnmv‡e MY¨) `vwLjcÎ Rgv w`‡Z n‡e|

wbewÜZ ev ZvwjKvfz³ e¨w³i Kvh©µg mvgwqK eÜ _vK‡jIwbeÜb ev ZvwjKvfzw³ we`¨gvb _vKv ch©šÍ mKj Ae¯’vq`vwLjcÎ Rgv w`‡Z n‡e|

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we`¨gvb gyj¨ ms‡hvRb Ki ev gymK AvB‡bi weavb Abymv‡iKi‡gqv` †kl nIqvi cieZ©x gv‡mi 15 ZvwiL ev Zvi cy‡e©Bmswkøó mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡ cvjbKvixAwd‡m cÖ‡qvRbxq `wjjvw`mn wbwÏ©ó Q‡K (dig gymK - 19) 2†mU ( yB cÖ¯’) `vwLjcÎ Rgv w`‡Z n‡e|

Uvb©Ifvi K‡ii †ÿ‡Î GKwU mswÿß Q‡K (gymK-4) `vwLjcÎ †`evi e¨e¯’v Av‡Q|

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exgv †Kv¤úvbxi †ÿ‡Î Ki‡gqv` †kl nIqvi cieZ©x gv‡mi 20ZvwiL ev Zvi cy‡e©B `vwLj cÎ Rgv w`‡Z n‡e|

`vwLjc‡Îi mv‡_ †Kvb †ÿ‡Î wK wK `wjjvw` mshy³ KÕ†i w`‡Zn‡e Zv gyj¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa 24(2) GewY©Z Av‡Q|

dig gymK-19 Gi mv‡_ digwU c~i‡Yi wek` wb‡ ©wkKv †`IqvAv‡Q hv †_‡K Lye mn‡RB dig c~iY KÕ†i `vwLjcÎ ˆZix Kivhvq|

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`vwLjcÎ cÖvwßi ci mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡cvjbKvix Awd‡m Kg©iZ mnKvix ivR¯^ Kg©KZ©v wbR `vwqZ¡Abymv‡i `vwLjcÎwU cixÿv Ki‡eb Ges c~i‡Yi †ÿ‡Î †Kvb ÎæwUcwijwÿZ nÕ†j `vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K Zvms‡kvab KÕ†i Rgv w`‡Z ej‡eb|

`vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvb gymK cw‡kva‡hvM¨nIqv m‡Ë¡I Zv cwi‡kva Kiv nqwb ev wewa ewnf©yZfv‡e DcKiYKi †iqvZ †bIqv n‡q‡Q Z‡e D³ ivR¯ Z¡wir Av`v‡qi e¨e¯’v†bIqvi Rb¨ ivR¯^ Kg©KZ©vi Kv‡Q †ck Ki‡eb|

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ivR¯^ Kg©KZ©v Z`byhvqx gymK Av`v‡qi e¨e¯’v †b‡eb, AvB‡bi37 avivi Aax‡b kvw¯ÍgyjK e¨e¯’v †b‡eb Ges welqwU wefvMxqKg©KZ©v I Kwgkbvi‡K AewnZ Ki‡eb|

`vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvbiæc fzjÎæwU ev Kicwi‡kv‡a †Kvbiæc e¨Z¨q N‡Uwb Z‡e AvB‡bi 36(4) avivqe¨e¯’v MÖn‡bi AwaKvi ÿzbœ bv KÕ†i GK cÖ¯’ ¯vÿi KÕ†i`vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K †diZ †`‡eb Ges gyjKwcwU Kwgkbvi Awd‡m cvwV‡q †`‡eb|

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wbwÏ©ó mg‡q `vwLj cÎ Rgv bv †`Iqv aviv 37(1)(L) Ges37(2) (KK) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|

¸iæZ¡c~Y© Z‡_¨i w`K †_‡K AmZ¨ `vwLjcÎ cÖ`vb Kiv aviv37(2) (L) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|

myZivs wbwÏ©ó mg‡q h_vh_ Z_¨ m¤wjZ `vwLjcÎ Rgv †`IqvwbewÜZ mKj cÖwZôv‡bi Rb¨ eva¨ZvgyjK Ges AvBbvbyM`vwqË¡|

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e¨emv mswkøó mKj Z_¨ I Avw_©K †jb‡`b Z_v cY¨/‡mevDrcv`‡bi DcKiY µq/Avg`vbx /msMÖn, cY¨/‡mev Drcv`b,msiÿY, mieivn, weµq CZ¨vw` h_vh_fv‡e wjwce× KÕ†i ivLvnÕ†j †mB mKj Z‡_¨i wfwˇZ gymK-19 dig c~iY KÕ†i`vwLjcÎ cÖ¯‘Z Kiv Ges Dchy³ KZ…©c‡ÿi Kv‡Q Rgv †`Iqv LyemnR GKUv iæwUbgvwdK KvR|

GB m‡½ cÖ`Ë gymK-19 dig Ges Zv c~i‡Yi wb‡`©wkKv †`IqvAv‡Q Zvi Dci ms‡ÿ‡c Av‡jvPbv KiwQ|

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Ki †gqv`, bvg, wVKvbv I †dvb b¤i|

ïb¨ `vwLjcÎ (Ki‡gqv‡` †Kvb µq ev weµq nq wb)|

Ki‡hvM¨ cY¨, †mev ev cY¨ I †mevi bxU weµq- 1 b¤i mvwiiZ…Zxq Kjv‡g mswkøó Ki †gqv‡` Ki‡hvM¨ cY¨/†mevi †gvU weµqgyj¨, PZz_© Kjv‡g m¤ú~iKïé (cÖ‡hvR¨ †¶‡Î) Ges cÂg Kjv‡gcÖ‡`q gyj¨ ms‡hvRb K‡ii cwigvY (MÖm) wjL‡Z n‡e|

ïb¨nv‡ii cY¨/‡mevi weµq- Ki‡gqv‡` †Kvb cY¨ ev †mev ißvwbnÕ‡j Zvi †gvU weµq gyj¨ 2 b¤^i mvwii Z…Zxq Kjv‡g D‡jøLKÕi‡Z n‡e|

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mswkøóKi †gqv‡` Ae¨vnwZ cÖvß cY¨ ev †mevi †gvU weµq gy‡j¨icwigvY 3 b¤i mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|

1 b¤i mvwii PZz_© I cÂg Kjv‡gi †hvMdj (A_©vr cÖ‡`qm¤ú~iK ïé I gyj¨ ms‡hvRb Ki) 4 b¤i mvwii Z…Zxq Kjv‡gwjL‡Z n‡e|

mswkøó Ki‡gqv‡` †Kvb A_© Û, Rwigvbv,Dr‡m KZ©b, e‡Kqv ev¯’vb I ¯’vcbv fvovMÖnb eve` ivR¯ cwi‡kva Kiv nÔ‡j ev cy‡e©fzjekZt M„nxZ †iqvZ ev cÖ‡`q gymK mgš^q Kiv nÕ†j 5 b¤imvwii Z…Zxq Kjv‡g Zvi cwigvb wjL‡Z n‡e|

4 I 5 bs mvwii †hvMdj 6 b¤i mvwii Z…Zxq Kjv‡g wjL‡Zn‡e|

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†Kvb wbewÜZ cÖwZôvb nÕ‡Z evsjv‡`‡k cÖ¯‘ZK…Z Ki‡hvM¨ cY¨ev †mev µq Kiv n‡j 7 b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨Ges PZz_© Kjv‡g ‡gvU cwi‡kvwaZ gy m K wjL‡Z n‡e|

†Kvb Ki‡hvM¨ cY¨ ev †mev mivmwi Avg`vwb Kiv nÔ‡j ev †KvbAvg`vwbKviK nB‡Z gymK-11 Pvjv‡bi gva¨‡g µq Kiv nÕ‡j 8b¤i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ Ges PZz_© Kjv‡g D³cY¨ µ‡qi wecix‡Z cwi‡kvwaZ gy m K wjL‡Z n‡e|

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9 b¤i mvwii Z…Zxq Kjvg c~iY KÕi‡Z n‡e bv| mswkøó Ki †gqv‡`†Kvb cY¨ ißvwb Kiv nÔ‡j D³ ißvwbK…Z c‡Y¨ †h cwigvY KuvPvgvje¨eüZ n†q‡Q, †mB cwigvY KuvPvgv‡ji Dci Avg`vwb ch©v‡q cÖ`ËAvg`vwb ïé Ges m¤ú~iK ï‡éi (cÖ‡hvR¨ †ÿ‡Î) cwigvY PZz_©Kjv‡g wjL‡Z n‡e|

hw` D³ wbewÜZ e¨w³ mivmwi †W‡Wv †_‡K D³ ißvwbi wecix‡ZcÖZ¨c©Y MÖnY KÔi‡Z Pvb, ev MÖnY KÕ†i _v‡Kb, Z‡e †mB †¶‡Î GBKjvg c~iY KÕi‡Z n‡e bv|

mswkøó Ki‡gqv‡` †Kvb Ae¨vnwZcÖvß cY¨ ev †mev µq Kiv nÔ‡j10 b¤i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ wjL‡Z n‡e|

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mvwi 7,8 I 9 Gi †hvMdj 11 mvwii Z…Zxq Kjv†g wjL‡Z n‡e|

fzjekZt BwZcy‡e© †iqvZ †bIqv nq wb ev mgšq‡hvM¨ ‡KvbcvIbv _vK‡j 12 mvwii Z…Zxq Kjv‡g D³ A‡_©i cwigvY wjL‡Zn‡e| ZvQvov Avg`vwb ch©v‡q AwMÖg cwi‡kvwaZ gymK GB Kjv‡gD‡jøLcye©K mgš^q Kiv hv‡e|

cye©eZx© Ki†gqv‡` PjwZ wnmve †iwRóv‡ii 6bs Kjv‡g ewY©Z†Ri 13 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e| PjwZwnmve ivLviAvBbMZ eva¨evaKZv bv _vK‡j GwU c~iY Ki‡Z n‡ebv|

mvwi 11,12I 13Gi †hvMdj 14mvwii Z…Zxq Kjv‡g wjL‡Z n‡e14

6 bs mvwi †_‡K 14 bs mvwii we‡qvMdj 15 mvwii Z…Zxq Kjv‡gwjL‡Z n‡e|

‡UªRvix‡Z mswkøó Ki‡gqv‡` RgvK…Z A‡_©i cwigvY 16 mvwiiZ…Zxq Kjv‡g wjL‡Z n‡e| mswkøó Ki‡gqv‡` †UªRvix‡Z †KvbRgv bv Kiv nÕ†j GB Kjv‡g wKQy wjL‡Z n‡e bv|

mvwi 16 ‡_‡K mvwi 15 Gi we‡qvMdj 17 mvwii Z…Zxq Kjv‡gwjL‡Z n‡e| †iqvZ‡hvM¨ gym‡Ki cwigvY cÖ‡`q gym‡Kicwigv‡bi †P‡q †ekx nIqvq mvwi 16 †Z †Kvb †UªRvix Rgv bv_vK‡j mvwi 14 ‡_‡K mvwi 6 Gi we‡qvMdj 17 mvwii Z…ZxqKjv‡g wjL‡Z n‡e|

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mswkøó Ki‡gqv‡` †W‡Wv nÕ‡Z †Kvb cÖZ¨c©Y M„nxZ nÕ‡j ZvicwigvY 18 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|

mswkøó Ki‡gqv‡` mieivnKvixi wbKU nÕ‡Z Dr‡m KwZ©Z gym‡KicwigvY 19 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|

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ab¨ev`

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