|
THE WEST BENGAL
VALUE ADDED TAX RULES, 2005
FORM 14
[ See sub-rule (1)
of rule 34]
|
For dealers not
enjoying deferment or tax holiday or remission of tax u/s 118, and not
paying
Tax at
compounding rate under sub-section (3), or sub-section (3B) of
Section 16 or
sub-section (4) of section 18
|
|
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
From
|
{fdt} |
To
|
{tdt} |
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name of the dealer
|
Symphony Comfort
Systems Ltd (Calcutta)
|
Trade name, if any
|
|
|
Address of the principal place of business
|
1st Floor,
92 Elliot Road,
Kolkata.
|
|
|
|
|
|
PART A
Purchases of goods meant for ** direct use in business from dealers in West Bengal against tax
Invoice and determination of I.T.C.
|
|
|
Amount (Rs.)
A
|
I.T.C.
Claimed (Rs.)
B
|
|
1
|
Purchases of goods exempt from tax
|
Nil
|
|
|
2
|
Purchases of M.R.P. goods u/s 16(4)
|
Nil
|
|
|
3
|
Purchases of goods taxable at the rate of 1%
|
Nil
|
Nil
|
|
4
|
Purchases of goods taxable at the rate of 4%
|
Nil
|
Nil
|
|
5
|
Purchases of goods taxable at the rate of 12.5%
|
Nil
|
Nil
|
|
6
|
Purchases of goods taxable at the rate of ………% [under
section 16(2)(c)]
|
|
|
|
7
|
Purchases from dealers paying tax at compounded rate
|
Nil
|
Nil
|
|
8
|
Purchases of capital goods taxable at the rate of 4%
|
Nil
|
Nil
|
|
|
Purchases of capital goods taxable at the rate of 12.5%
|
Nil
|
Nil
|
|
9.
|
Total
|
Nil
|
Nil
|
Purchases of goods in West
Bengal on which purchase tax is payable u/s 11 *or/and u/s 12.
|
|
|
Amount of purchase (Rs.)
A
|
Purchase tax
payable (Rs.)
B
|
|
10
|
Purchases of raw jute
|
Nil
|
Nil
|
|
11
|
Purchases of goods taxable at rate of 1%
|
Nil
|
Nil
|
|
12
|
Purchases of goods taxable at the rate of 4%
|
Nil
|
Nil
|
|
13
|
Purchases of goods taxable at the rate of 12.5%
|
Nil
|
Nil
|
|
14
|
Purchases of goods taxable at the rate of …………..%
|
|
|
|
15
|
Total
|
Nil
|
Nil
|
PART AA
Import of goods from outside the State of
West Bengal
|
|
|
Amount
(Rs.)
|
|
15A
|
Goods purchased within the meaning of section 3 of the
Central Sales Tax Act. 1956
|
{PurchGoods} |
|
15B
|
Stock of Goods transferred from other States
|
{Rid45} |
|
15C
|
Goods purchased within the meaning of sub-section(3) of
section 5 of the Central Sales Tax Act.1956 from other States
|
Nil
|
|
15D
|
Goods imported from outside India within the meaning of
sub-section(2) of section 5 of the Central Sales
Tax Act. 1956.
|
Nil
|
PART B
Sales in the return period and
calculation of output tax
|
16
|
Aggregate of sale price (excluding VAT)
|
Rs. {salewithoutvat}
|
|
17
|
Sale
price of goods, tax on which has been paid on M.R.P. u/s 16(4) at the time
of purchase or on an earlier occasion [sec. 2(55)(a)]
|
Rs.
Nil
|
|
18
|
Sales *return/rejection within six months from the date
of sale [sec. 2(55)(b)]
|
Rs,
Nil
|
|
19
|
Turnover of Sales (16-17-18)
|
Rs. {salewithoutvat}
|
|
|
Break-up of
turnover of sales as arrived at item 19
|
Amount
(Rs.)
A
|
Output tax
(Rs.)
B
|
|
20
|
Sales exempt from tax u/s 21
|
Nil
|
|
|
21
|
Sales within the meaning of section 3 of the C.S.T Act,
1956
|
Nil
|
|
|
22
|
Sales in the course of *export/import/last sale
preceding export within the meaning of section 5 of the C.S.T Act, 1956
|
Nil
|
|
|
23
|
Sales which are zero-rated u/s 21 A(1)
|
Nil
|
|
|
24
|
Sales through auctioneer or agent u/s 16(1)(c) read with
rule 27(1)
|
Nil
|
|
|
25
|
Other sales u/s 16(1)(c) read
with rule(s)………
|
Nil
|
|
|
26
|
Sales of M.R.P. goods u/s 16(4) [Enclose Annexure A]
|
Nil
|
Nil
|
|
27
|
Sales of goods (other than M.R.P. as in 26) taxable at
the rate of 1%
|
Nil
|
Nil
|
|
28
|
Sales of goods (other than M.R.P. as in 26) taxable at
the rate of 4%
|
Nil
|
Nil
|
|
29
|
Sales of goods (other than M.R.P. as in 26) taxable at
the rate if 12.5%
|
{salewithoutvat} |
{vat743} |
|
30
|
Sales of goods (other than M.R.P. as in 26) taxable at
the rate of …………..%
|
|
|
|
31
|
Output tax (26B+27B+28B+29B+30B)
|
|
{vat743} |
|
32
|
Contractual transfer price (excluding VAT)
|
Rs.
Nil
|
|
33
|
Deductions:
(a) Contractual transfer price of tax free good [Sec.
18(2)(a)]
(b) Charges towards labour, service and other like
charges [Sec. *18(2)(b) read with
rule 30(1)/Sec.
18(3) read with rule 30(2)]
[Enclose Annexure D]
(c) Amount paid to sub-contractors [Sec. 18(2)(c)]
(d) #Other contractual transfer prices as prescribed in
the rule(s)……… [Sec… 18(2)(d)]
|
Rs. Nil
|
|
34
|
Taxable contractual transfer price (32-33)
|
Nil
|
|
|
Break-up of taxable contractual transfer price arrived
at item 34.
|
Amount
(Rs.)
A
|
Output tax
(Rs.)
B
|
|
35
|
Taxable contractual transfer price, taxable at the rate
of 4%
|
Nil
|
Nil
|
|
36
|
Taxable contractual transfer price, taxable at the rate
of 12.5%
|
Nil
|
Nil
|
|
37
|
Total
|
Nil
|
Nil
|
PART C
Monthly calculation of output tax, input
tax credit, net tax credit, net tax payable, interest etc.
|
|
|
1st month
(Rs.)
|
2nd month (Rs.)
|
3rd month (Rs.)
|
|
38
|
(a) Output tax
Month-wise break-up of (15B+31B+37B)
|
Nil
|
Nil
|
Nil
|
|
(b) Amount charged in *short/excess, if any
|
Nil
|
Nil
|
Nil
|
|
(c) Total Output tax [38(a)+38(b)]
|
Nil
|
Nil
|
Nil
|
|
39
|
(a) Input tax credit B/f (Less refund claimed, if any)
|
Nil
|
Nil
|
Nil
|
|
|
(b) Input tax credit for the period Monthwise break-up of 9B
|
Nil
|
Nil
|
Nil
|
|
|
(c) Input tax credit on stock under rule 22
|
Nil
|
Nil
|
Nil
|
|
|
(d) Input tax credit claimed in *short/excess earlier
[Sec.22(17)]
|
Nil
|
Nil
|
Nil
|
|
|
(e) Reverse credit
[Enclose Annexure F]
|
Nil
|
Nil
|
Nil
|
|
|
(f) Net tax
Credit [39{(a)+(b)+(c)+(d)-(e)}]
|
Nil
|
Nil
|
Nil
|
|
40
|
(a) Net tax payable
[38(c) – 39(f)] or
|
Nil
|
Nil
|
Nil
|
|
|
(b) Excess input tax credit [39(f)- 38(c)]
|
Nil
|
Nil
|
Nil
|
|
41
|
(a) Out of 40(b), input tax credit/rebate adjustable
under Central Sales Tax Act, 1956
|
Nil
|
Nil
|
Nil
|
|
|
(b) Out of 40(b), input tax credit to be claimed as
refund
|
Nil
|
Nil
|
Nil
|
|
|
(c) Out of 40(b), input tax credit to be carried forward
|
Nil
|
Nil
|
Nil
|
|
42
|
(a) Tax deducted at source
|
Nil
|
Nil
|
Nil
|
|
|
(b) Tax paid in appropriate Govt. Treasury, other than
42(a)
|
Nil
|
Nil
|
Nil
|
|
|
(c) Tax paid in excess in earlier period, now
adjusted [ Rule 40 (2A)]
|
Nil
|
Nil
|
Nil
|
|
43
|
Actual tax payable [40(a)-42(a)-42(b)-42(c)] Negative
amount will be the excess amount
|
Nil
|
Nil
|
Nil
|
|
44
|
(a) Interest payable, if any u/s 33
|
Nil
|
Nil
|
Nil
|
|
|
(b) Interest paid in appropriate Govt. Treasury
|
Nil
|
Nil
|
Nil
|
|
|
(c) Interest *payable/paid in excess [44(a)-44A(b) –
44A(a)]
|
Nil
|
Nil
|
Nil
|
|
44A
|
(a) Penalty payable under sub-section(2) of section 32
|
Nil
|
Nil
|
Nil
|
|
|
(b) Penalty paid in appropriate Govt. Treasury
|
Nil
|
Nil
|
Nil
|
|
|
(c) Penalty * payable/paid in excess [44A(a)-44A(b)/44A(b)-44A(a)]
|
Nil
|
Nil
|
Nil
|
|
45
|
Payment Details
|
|
|
Date
|
Challan No.
|
Bank/Treasury
|
Period
|
Amount (Rs.)
|
|
Name
|
Branch
|
Code
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
46
|
Sale
of three main taxable commodities (in terms of sale value) during the
return period
|
|
|
Name of the
Commodity
|
Rate of Tax
|
Amount (Rs.)
|
|
(i)
|
|
|
|
|
(ii)
|
|
|
|
|
(iii)
|
|
|
|
|
47
|
Information on issue and receipt of tax invoices
|
|
|
Tax
Period
|
Tax Invoices Issued
|
|
Tax invoices received for purchases
from W.B.
|
|
From
(Serial No)
|
To (Serial No)
|
From (No. of Sellers)
|
Total no of Invoice
|
Amount of
Purchases
(Rs.)
|
|
1
|
Jan-2008
|
|
|
|
|
|
|
|
2
|
Feb-2008
|
|
|
|
|
|
|
|
3
|
Mar-2008
|
|
|
|
|
|
|
|
Declaration :
I, [full name in block
letters]………………………………………………………………………… declare that the information given in
this return is correct and complete.
|
|
**Signature with date
|
|
Name and Status
|
|
|
FOR OFFICE USE
ONLY:
|
|
Due date of
submission (dd-mm-yyyy)
|
|
|
|
|
|
|
|
Date of Receipt
(dd-mm-yyyy)
|
|
|
|
|
|
|
|
|
|
Office Seal
Signature of the Receiving Officer
|
ANNEXURE-A
[Annexure to return
to be submitted by a registered dealer who opts to pay tax on maximum retail
price (MRP) as per the provision of sub-section (4) of section 16 ]
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
|
DAY
|
MONTH
|
YEAR
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
FROM
|
1
|
January
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TO
|
31
|
March
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
|
Name of goods on
which tax is payable on MRP
|
Aggregate of MRP
(inclusive of Tax)
|
Aggregate of MRP
(excluding Tax)
|
Rate of Tax
|
Amount of tax
paid or payable
|
|
I
|
II
|
III
|
IV
|
V
|
Date : ______________________
Signature of the
Dealers ……………………………..
Status
: …………………………………………………
*Strike out whichever is not applicable
ANNEXURE-B
[Annexure to return to be filled in by
all registered dealers]
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
|
DAY
|
MONTH
|
YEAR
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
FROM
|
1
|
January
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TO
|
31
|
March
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
PART – I
Details of
purchases effected by dealer in excess of rupees fifty thousand from
registered or
unregistered dealers within West Bengal
during return period
|
SI. No.
|
Name of the
dealer from whom goods were purchased with full postal address
|
Registration
certificate No. if any
|
Total purchase during the period (inclusive of tax)
|
Major group of
commodity
|
No. of tax
invoice, invoice bill, cash memo received
|
Total tax involved
|
PART – II
Details of sales
effected by dealer in excess of rupees fifty thousand to registered
dealers within West Bengal during return period
|
SI. No.
|
Name of the
registered dealer to whom goods were sold with full postal address
|
Registration
certificate No.
|
Total sales
during the period
|
Major group of
commodity
|
No. of tax
invoice issued
|
Total tax
involved
|
PART – III
Details of sales
effected by dealer in excess of rupees fifty thousand to unregistered
dealers within West Bengal during return period
|
SI. No.
|
Name of the
unregistered dealer to whom goods were sold with full postal address
|
Total sales
during the period
|
Major group of
commodity
|
No. of tax
invoice issued
|
Total tax
involved
|
PART – IV
Aggregate amount of
goods dispatched outside State of West
Bengal otherwise
than by way of sale
and aggregate amount of goods dispatched within West
Bengal
otherwise then by
way of sale
|
Amount of goods dispatched outside the State of West Bengal
otherwise than by way of sale
|
Rs.
|
|
Amount of goods dispatched within West
Bengal otherwise than by way of sale
|
Rs.
|
ANNEXURE-D
[Annexure to Return
to be submitted by a works contractor who is unable to ascertain the amount
of deduction for labour
service
and other like charges.]
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
|
DAY
|
MONTH
|
YEAR
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
FROM
|
1
|
January
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TO
|
31
|
March
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
|
SL. No.
|
Nature of works
contract [rule 30(2)]
|
Contractual
transfer price (CTP)
|
% of deduction as
given in rule 30(2) after deduction u/s 18(2) (a)**or /and 18(2)(c), if any
|
Taxable CTP
|
Tax payable on
(5)
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
@4%
|
@12.5%
|
|
|
Total :
|
|
|
|
|
|
Date : ______________________
Signature of the
Dealers ……………………………..
Status
: …………………………………………………
*Strike out
whichever is not applicable
ANNEXURE-E
[Annexure to Return
to be filled in by dealers making Stock Transfer]
|
|
REGISTRATION
NUMBER
|
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
PART – A
Statement of goods dispatched outside West Bengal,
Otherwise than by
way of sale during the period:
|
Date
|
Invoice no.
|
*Dispatch
document no.
|
Description of
the item
|
Name and R.C. No.
transferee
|
Qty
|
Transfer
price (Rs.)
|
Estimated sale
price in West Bengal (Rs.)
|
|
(I)
|
(II)
|
(III)
|
(IV)
|
(V)
|
(VI)
|
(VII)
|
(VIII)
|
|
|
|
|
|
|
|
|
|
PART – B
Statement of goods despatched within West Bengal,
Otherwise than by
way of sale during the period:
|
Date
|
Invoice no.
|
*Dispatch
document no.
|
Description of
the item
|
Name and address
of the transferee
|
Qty
|
Transfer
price (Rs.)
|
Estimated sale
price in West Bengal (Rs.)
|
|
(I)
|
(II)
|
(III)
|
(IV)
|
(V)
|
(VI)
|
(VII)
|
(VIII)
|
|
TOTAL
|
|
|
|
Date : ______________________
Signature of the
Dealers ……………………………..
Status
: …………………………………………………
*Given the
numbers of Consignment Note or Railway Receipt or Air Note or other similar
transport document.
ANNEXURE-F
[Annexure to Return
to be filled where input tax is to be reversed.]
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
|
DAY
|
MONTH
|
YEAR
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
FROM
|
1
|
January
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TO
|
31
|
March
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
|
|
|
Stock Transfer
I
|
Exempt Sale
II
|
Goods lost,
damaged, etc
III
|
Other
IV
|
TOTAL
(I+II+III+IV)
|
|
1. Reverse Credit (Rs.)
|
Starting from 1st
day of the year to the last day of the month in which occasion of reverse
credit arises
|
|
|
|
|
|
|
2. Input tax credit reversed in earlier periods
|
Tax Period
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
3. Reverse credit of the tax period (1-2)
|
|
|
|
|
|
|
Date : ______________________
Signature of the
Dealers ……………………………..
Status
: …………………………………………………
* For
calculation of reverse credit as per the provision of sub-rule (4) of rule
23, monthwise working as per the table above is
to be
furnished
ANNEXURE-G
(Annexure to Return
to be filled by dealers enjoying deferment/exemption/remission.)
|
RETURN PERIOD
|
|
REGISTRATION
NUMBER
|
|
|
DAY
|
MONTH
|
YEAR
|
|
1
|
9
|
4
|
4
|
2
|
8
|
9
|
1
|
0
|
7
|
3
|
|
FROM
|
1
|
January
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TO
|
31
|
March
|
2008
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Name and style of the business : Symphony Comfort Systems Ltd (Calcutta)
|
|
|
Deferment
under section 118(1)(a)
(Rs.)
|
Exemption
under section 118(1)(b)
(Rs.)
|
Remission under
section 18(1)(c)
(Rs.)
|
|
(i) Turnover of sales
|
|
|
|
|
(ii) 100% of net tax i.e. Output tax to be
deferred/exempted/remitted during the period
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(iii) *Total output tax deferred/exempted /remitted till
the end of the return period
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(iv) Balance of
input tax credit or rebate as B/F at the beginning of the period
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(v) Input tax
credit or rebate for the period.
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(vi) Input tax
credit or rebate reversed
*or/and enjoyed during the period.
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(vii) Input tax period or rebate claimed as refund u/s
22(8A)
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(viii) Total input tax credit /rebate accumulated till
the end of the return period. [(iv) + (v) + (vi) + (vii)]
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Date : ______________________
Signature of the
Dealers ……………………………..
Status
: …………………………………………………
* Strike out
whichever is not applicable
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