tamonです。

> select
>  code,
>  sum(Cheque),
>  sum(if(Chqgst=1, ,0.00)) as Recgst,
>  sum(Deposit)
>  sum(if(Depgst=1, Deposit / 9,0.00)) as Paygst,
> from
>  statement
> group by
>  1
> ;  

テーブルの構造とか分かりませんが
group by Depgst;
では？