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Sales & Vat Working

NGS Cement Industries Limited reported its financials for the year ended June 30, 2021, showing total sales of approximately 1.51 billion BDT and VAT collected of about 226 million BDT. The document also includes a comparison of sales and purchases for the following year, ending June 30, 2022, with total sales of about 1.06 billion BDT and VAT of approximately 158 million BDT. Discrepancies between ledger and statement balances are noted, indicating differences in financial reporting.

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11 views16 pages

Sales & Vat Working

NGS Cement Industries Limited reported its financials for the year ended June 30, 2021, showing total sales of approximately 1.51 billion BDT and VAT collected of about 226 million BDT. The document also includes a comparison of sales and purchases for the following year, ending June 30, 2022, with total sales of about 1.06 billion BDT and VAT of approximately 158 million BDT. Discrepancies between ledger and statement balances are noted, indicating differences in financial reporting.

Uploaded by

belalh2500
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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NGS CEMENT INDUSTRIES LIMITED

CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2021

MONTH SALES AS PER RETURN VAT AS PER RETURN SALES WITH VAT
Jul-20 80,915,466.53 12,137,319.98 93,052,786.51
Aug-20 69,735,014.73 10,460,252.21 80,195,266.94
Sep-20 99,687,244.53 14,953,086.68 114,640,331.21
Oct-20 103,439,313.07 15,515,896.96 118,955,210.03
Nov-20 109,236,252.02 16,385,437.83 125,621,689.85
Dec-20 112,963,429.60 16,944,514.44 129,907,944.04
Jan-21 120,512,674.40 18,076,901.16 138,589,575.56
Feb-21 126,896,203.93 19,034,430.59 145,930,634.52
Mar-21 183,917,899.08 27,587,684.86 211,505,583.94
Apr-21 176,497,976.33 26,474,696.45 202,972,672.78
May-21 150,469,702.13 22,570,455.32 173,040,157.45
Jun-21 172,914,024.00 25,937,103.60 198,851,127.60
TOTAL 1,507,185,200.35 226,077,780.08 1,733,262,980.43
as per ledger 1,877,149,932.42
Difference 143,886,951.99
281,572,489.86
127,757,213.84 12,137,319.98 115,619,893.86
211,050,969.19 10,460,252.21 95,431,075.33
332,883,880.46 14,953,086.68 121,832,911.27
454,924,129.43 15,515,896.96 122,040,248.97
576,980,299.74 16,385,437.83 122,056,170.31
718,153,489.76 16,944,514.44 141,173,190.02
876,343,749.29 18,076,901.16 158,190,259.53
1,053,545,948.00 19,034,430.59 177,202,198.71
1,307,768,933.85 27,587,684.86 254,222,985.85
1,534,743,531.24 26,474,696.45 226,974,597.39
1,705,087,326.14 22,570,455.32 170,343,794.90
1,903,087,035.42 25,937,103.00 172,062,605.68

187,71,49,932.42

259,989,447.06
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2021
VAT CURRENT AC
DEPOSIT VAT PURCHASE
MONTH OPENING BALANCE
TR CHALLAN against Sales against VAT
Jul-20 17,294,420.31 75,201.00 12,137,319.98 12,677,364.33
Aug-20 21,145,214.55 78,123.00 10,460,252.21 14,605,189.50
Sep-20 29,436,084.42 96,414.00 14,953,086.68 7,252,818.61
Oct-20 23,269,639.39 106,383.00 15,515,896.96 19,318,429.48
Nov-20 31,755,309.73 98,486.00 16,385,437.83 12,415,510.63
Dec-20 30,674,919.78 31,536.00 16,944,514.44 11,631,638.14
Jan-21 28,016,990.82 208,065.00 18,076,901.16 21,743,770.37
Feb-21 36,920,204.16 169,034.00 19,034,430.59 6,811,650.10
Mar-21 25,946,636.55 108,810.00 27,587,684.86 22,073,230.07
Apr-21 25,530,582.23 292,464.00 26,474,696.45 23,990,492.71
May-21 28,629,921.20 4,025.00 22,570,455.32 27,302,890.58
Jun-21 39,989,225.50 36,145.00 25,937,103.60 26,242,687.52
TOTAL 1,304,686.00 226,077,780.08 206,065,672.04

November December January


As per statement 30,374,979.91 27,717,050.95 36,620,264.29
As per working 30,674,919.78 28,016,990.82 36,920,204.16
Difference (299,939.87) (299,939.87) (299,939.87)

Opening Balance as per Ledger 22,822,984.09 24,001,456.00


Opening Balance as per Statement 17,294,420.31
Difference 5,528,563.78 6,707,035.69

Closing Balance as per Ledger 53161012.96


Closing Balance as per Statement 46154041.85
Difference 7006971.11
TRIES LIMITED
RAM
30TH JUNE, 2021
NT AC
INCREASING DECREASING OB as per VAT
CLOSING BALACNE
ADJUSTMENT ADJUSTMENT Return
75,201.00 3,310,749.89 21,145,214.55
78,123.00 4,145,932.58 29,436,084.42
96,414.00 1,533,823.04 23,269,639.39
106,383.00 4,683,137.82 31,755,309.73
98,486.00 2,889,537.25 30,674,919.78
31,536.00 2,654,947.34 28,016,990.82
208,065.00 5,236,344.13 36,920,204.16
169,034.00 1,249,212.88 25,946,636.55
108,810.00 5,098,400.47 25,530,582.23
292,464.00 5,583,542.71 28,629,921.20
4,025.00 6,626,869.04 39,989,225.50
36,145.00 6,159,172.30 46,453,981.72
1,304,686.00 49,171,669.45

February March April May June


25,646,696.68 25,230,642.36 28,329,981.33 39,689,285.63 46,154,041.85
25,946,636.55 25,530,582.23 28,629,921.20 39,989,225.50 46,453,981.72
(299,939.87) (299,939.87) (299,939.87) (299,939.87) (299,939.87)
CB as per VAT
Difference
Return
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2022

MONTH SALES AS PER RETURN VAT AS PER RETURN SALES WITH VAT
Jul-21 101,677,485.67 15,251,622.85 116,929,108.52
Aug-21 142,758,842.52 21,413,826.38 164,172,668.90
Sep-21 133,760,429.27 20,064,064.39 153,824,493.66
Oct-21 119,120,439.00 17,868,065.85 136,988,504.85
Nov-21 114,090,636.00 17,113,595.40 131,204,231.40
Dec-21 108,150,654.80 16,222,598.22 124,373,253.02
Jan-22 103,406,703.66 15,511,005.55 118,917,709.21
Feb-22 60,638,672.80 9,095,800.92 69,734,473.72
Mar-22 47,285,059.08 7,092,758.86 54,377,817.94
Apr-22 36,186,280.98 5,427,942.15 41,614,223.13
May-22 23,318,530.08 3,497,779.51 26,816,309.59
Jun-22 65,432,245.77 9,814,836.87 75,247,082.64
TOTAL 1,055,825,979.63 158,373,896.95 1,214,199,876.58
as per ledger 1,361,057,789.73
Difference 146,857,913.15
204,158,668.46

PURCHASED AS PER PURCHASED WITH


MONTH VAT AS PER RETURN
RETURN VAT
Jul-20 146,742,974.25 21,048,113.98 167,791,088.23
Aug-20 124,027,589.46 17,898,916.99 141,926,506.45
Sep-20 103,379,546.66 14,757,437.12 118,136,983.78
Oct-20 117,135,853.60 16,755,908.92 133,891,762.52
Nov-20 110,152,062.07 15,866,169.07 126,018,231.14
Dec-20 136,441,826.73 19,767,138.85 156,208,965.58
Jan-21 52,469,660.33 7,418,888.25 59,888,548.58
Feb-21 19,198,481.27 2,575,106.43 21,773,587.70
Mar-21 36,707,549.88 5,198,216.16 41,905,766.04
Apr-21 62,372,745.51 9,019,822.23 71,392,567.74
May-21 27,989,578.46 3,819,218.64 31,808,797.10
Jun-21 37,514,717.73 5,393,493.74 42,908,211.47
TOTAL 974,132,585.95 139,518,430.38 1,113,651,016.33
as per ledger 1,877,149,932.42
Difference 763,498,916.09
281,572,489.86
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2022
VAT CURRENT AC
DEPOSIT VAT PURCHASE
MONTH OPENING BALANCE
TR CHALLAN against Sales against VAT
Jul-21 46,154,041.85 1,550.00 15,251,622.85 21,048,113.98
Aug-21 55,761,506.77 4,025.00 21,413,826.38 17,898,916.99
Sep-21 55,734,405.80 41,024.00 20,064,064.39 14,757,437.12
Oct-21 52,975,128.97 358,477.00 17,868,065.85 16,755,908.92
Nov-21 54,790,594.02 57,179.00 17,113,595.40 15,866,169.07
Dec-21 56,325,847.97 86,288.00 16,222,598.22 19,767,138.85
Jan-22 62,864,249.62 72,870.00 15,511,005.55 7,418,888.25
Feb-22 54,772,132.32 114,935.00 9,095,800.92 2,575,106.43
Mar-22 48,251,437.83 7,957.00 7,092,758.86 5,198,216.16
Apr-22 46,793,057.79 250,688.00 5,427,942.15 9,019,822.23
May-22 51,059,448.12 203,947.00 3,497,779.51 3,819,218.64
Jun-22 50,034,592.63 51,365.00 9,814,836.87 5,393,493.74
TOTAL 1,250,305.00 158,373,896.95 139,518,430.38

Opening Balance as per Ledger 22,822,984.09 24,001,456.00


Opening Balance as per Statement 17,294,420.31
Difference 5,528,563.78 6,707,035.69

Closing Balance as per Ledger 53161012.96


Closing Balance as per Statement 46154041.85
Difference 7006971.11
S LIMITED

H JUNE, 2022
C
INCREASING DECREASING CLOSING
ADJUSTMENT ADJUSTMENT BALACNE
1,550.00 3,810,973.79 55,761,506.77
4,025.00 3,487,808.42 55,734,405.80
41,024.00 2,547,350.44 52,975,128.97
358,477.00 2,927,621.98 54,790,594.02
57,179.00 2,782,680.28 56,325,847.97
228,362.00 3,135,935.02 62,864,249.62
72,870.00 - 54,772,132.32
114,935.00 - 48,251,437.83
7,957.00 436,162.66 46,793,057.79
1,259,138.00 1,682,960.25 51,059,448.12
2,207,374.00 657,132.38 50,034,592.63
508,865.00 958,671.56 46,114,421.06 53,121,451.06
4,861,756.00 22,427,296.78

(757,164.60)
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2023

MONTH SALES AS PER RETURN VAT AS PER RETURN SALES WITH VAT
Jul-22 42,422,440.15 6,363,366.02 48,785,806.17
Aug-22 43,762,057.92 6,564,308.69 50,326,366.61
Sep-22 73,803,825.01 11,070,573.75 84,874,398.76
Oct-22 98,065,065.40 14,709,759.81 112,774,825.21
Nov-22 141,013,165.50 21,151,974.83 162,165,140.33
Dec-22 136,487,794.93 20,473,169.24 156,960,964.17
Jan-23 145,137,707.80 21,770,656.17 166,908,363.97
Feb-23 134,776,605.60 20,216,490.84 154,993,096.44
Mar-23 152,968,409.06 22,945,261.36 175,913,670.42
Apr-23 108,238,176.73 16,235,726.51 124,473,903.24
May-23 132,419,427.19 19,862,914.08 152,282,341.27
Jun-23 144,676,145.13 21,701,421.77 166,377,566.90
TOTAL 1,353,770,820.42 203,065,623.07 1,556,836,443.49
as per ledger
Difference (1,556,836,443.49)
-

PURCHASED AS PER PURCHASED WITH


MONTH VAT AS PER RETURN
RETURN VAT
Jul-20 50,906,253.94 7,343,585.05 58,249,838.99
Aug-20 79,382,262.80 11,659,785.34 91,042,048.14
Sep-20 24,267,801.66 3,265,779.68 27,533,581.34
Oct-20 180,204,984.23 26,340,295.64 206,545,279.87
Nov-20 101,759,410.06 14,740,110.38 116,499,520.44
Dec-20 85,848,159.63 12,142,443.94 97,990,603.57
Jan-21 170,648,684.06 24,907,873.02 195,556,557.08
Feb-21 178,934,328.44 26,012,315.03 204,946,643.47
Mar-21 146,702,023.54 21,813,003.53 168,515,027.07
Apr-21 107,185,965.73 15,731,866.87 122,917,832.60
May-21 164,769,971.42 23,107,339.71 187,877,311.13
Jun-21 81,696,805.10 11,090,732.77 92,787,537.87
TOTAL 1,372,306,650.61 198,155,130.96 1,570,461,781.57
as per ledger
Difference (1,570,461,781.57)
-
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2023
VAT CURRENT AC
DEPOSIT VAT PURCHASE
MONTH OPENING BALANCE
TR CHALLAN against Sales against VAT
Jul-22 46,114,421.06 98,099.00 6,363,366.02 7,343,585.05
Aug-22 47,584,751.09 45,999.00 6,564,308.69 11,659,785.34
Sep-22 53,547,247.10 9,137.00 11,070,573.75 3,265,779.68
Oct-22 46,189,538.11 40,444.00 14,709,759.81 26,340,295.64
Nov-22 62,714,639.24 66,631.00 21,151,974.83 14,740,110.38
Dec-22 58,800,211.95 27,951.00 20,473,169.24 12,142,443.94
Jan-23 52,476,229.70 105,182.00 21,770,656.17 24,907,873.02
Feb-23 60,213,813.88 4,051.00 20,216,490.84 26,012,315.03
Mar-23 70,673,316.41 22,222.00 22,945,261.36 21,813,003.53
Apr-23 73,477,778.83 28,259.00 16,235,726.51 15,731,866.87
May-23 75,813,105.16 94,943.00 19,862,914.08 23,107,339.71
Jun-23 83,193,520.17 659,579.00 21,701,421.77 11,090,732.77
TOTAL 1,202,497.00 203,065,623.07 198,155,130.96

Opening Balance as per Ledger 52,774,891.01


Opening Balance as per Statement 46,114,421.06
Difference 6,660,469.95

Closing Balance as per Ledger 81,041,329.91


Closing Balance as per Statement 74,334,299.10
Difference 6,707,030.81
S LIMITED

H JUNE, 2023
C
INCREASING DECREASING CLOSING
ADJUSTMENT ADJUSTMENT BALACNE
923,099.00 1,315,111.00 47,584,751.09
1,377,999.00 2,199,019.36 53,547,247.10
9,137.00 447,085.08 46,189,538.11
40,444.00 4,894,565.30 62,714,639.24
66,631.00 2,497,437.16 58,800,211.95
27,951.00 2,006,743.05 52,476,229.70
105,182.00 4,600,367.33 60,213,813.88
4,051.00 4,663,678.34 70,673,316.41
22,222.00 3,936,720.25 73,477,778.83
28,259.00 2,839,185.97 75,813,105.16
94,943.00 4,135,989.38 83,193,520.17
659,579.00 1,751,467.93 74,334,299.10
3,359,497.00 35,287,370.15
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2024

MONTH SALES AS PER RETURN VAT AS PER RETURN SALES WITH VAT
Jul-23 127,761,717.43 19,164,257.61 146,925,975.04
Aug-23 63,761,331.53 9,564,199.73 73,325,531.26
Sep-23 35,266,651.07 5,289,997.66 40,556,648.73
Oct-23 103,559,965.47 15,533,994.82 119,093,960.29
Nov-23 120,148,520.93 18,022,278.14 138,170,799.07
Dec-23 107,319,985.52 16,097,997.83 123,417,983.35
Jan-24 126,871,329.67 19,030,699.45 145,902,029.12
Feb-24 132,308,287.33 19,846,243.10 152,154,530.43
Mar-24 120,369,176.93 18,055,376.54 138,424,553.47
Apr-24 86,191,547.99 12,928,732.20 99,120,280.19
May-24 122,449,812.31 18,367,471.85 140,817,284.16
Jun-24 104,950,285.13 15,742,542.77 120,692,827.90
TOTAL 1,250,958,611.31 187,643,791.70 1,438,602,403.01
as per ledger 1,695,855,821.87
Difference 257,253,418.86
254,378,373.28

PURCHASED AS PER PURCHASED WITH


MONTH VAT AS PER RETURN
RETURN VAT
Jul-23 91,201,744.48 12,120,767.67 103,322,512.15
Aug-23 76,819,245.34 10,599,474.81 87,418,720.15
Sep-23 60,796,263.65 8,508,707.55 69,304,971.20
Oct-23 93,908,725.00 13,280,760.75 107,189,485.75
Nov-23 125,641,500.91 18,040,477.14 143,681,978.05
Dec-23 139,712,466.62 20,018,905.99 159,731,372.61
Jan-24 125,606,211.32 18,068,327.70 143,674,539.02
Feb-24 112,224,412.15 16,056,009.82 128,280,421.97
Mar-24 109,127,332.59 15,485,947.89 124,613,280.48
Apr-24 113,206,599.26 16,036,629.90 129,243,229.16
May-24 90,107,089.04 12,838,055.36 102,945,144.40
Jun-24 137,027,904.86 20,554,185.73 157,582,090.59
TOTAL 1,275,379,495.22 181,608,250.31 1,456,987,745.53
as per ledger
Difference 1,275,379,495.22
-
NGS CEMENT INDUSTRIES LIMITED
CHATTOGRAM
FOR THE YEAR ENDED 30TH JUNE, 2024
VAT CURRENT AC
DEPOSIT VAT PURCHASE
MONTH OPENING BALANCE
TR CHALLAN against Sales against VAT
Jul-23 74,334,299.10 133,202.00 19,164,257.61 12,120,767.67
Aug-23 68,941,497.89 4,654.00 9,564,199.73 10,599,474.81
Sep-23 71,868,330.11 16,657.00 5,289,997.66 8,508,707.55
Oct-23 67,817,594.09 10,025,644.00 15,533,994.82 13,280,760.75
Nov-23 78,035,825.81 10,592,077.00 18,022,278.14 18,040,477.14
Dec-23 91,718,888.43 23,943.00 16,097,997.83 20,018,905.99
Jan-24 99,312,069.59 87,800.00 19,030,699.45 18,068,327.70
Feb-24 101,602,839.18 655,318.00 19,846,243.10 16,056,009.82
Mar-24 101,152,800.72 531,358.00 18,055,376.54 15,485,947.89
Apr-24 103,109,744.14 26,601.00 12,928,732.20 16,036,629.90
May-24 109,092,256.35 56,250.00 18,367,471.85 12,838,055.36
Jun-24 105,816,409.70 1,251,375.00 15,742,542.77 20,554,185.73
TOTAL 23,404,879.00 187,643,791.70 181,608,250.31

6,707,030.80

Opening Balance as per Ledger 81,041,329.91


Opening Balance as per Statement 74,334,299.10
Difference 6,707,030.81 6,707,030.81

Closing Balance as per Ledger 122,644,588.90


Closing Balance as per Statement 115,941,380.76
Difference 6,703,208.14
3,822.67
S LIMITED

H JUNE, 2024
C
INCREASING DECREASING CLOSING
ADJUSTMENT ADJUSTMENT BALACNE
476,307.15 1,993,793.88 68,941,497.89
4,654.00 1,891,557.14 71,868,330.11
8,730,251.00 1,444,148.09 67,817,594.09
25,644.00 2,471,465.79 78,035,825.81
92,077.00 3,164,863.62 91,718,888.43
23,943.00 3,672,273.00 99,312,069.59
87,800.00 3,253,141.34 101,602,839.18
808,292.00 3,493,168.82 101,152,800.72
31,358.00 4,026,372.07 103,109,744.14
26,601.00 2,874,614.51 109,092,256.35
56,250.00 2,253,569.84 105,816,409.70
451,375.00 4,513,327.60 115,941,380.76
10,814,552.15 35,052,295.70

122,648,411.56
3,822.66
3,632.62
190.04

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