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THE KERALA
VALUE ADDED TAX RULES, 2005
FORM No. 10
Return
[for
VAT Dealer]
(See
Rule 22(1)) HELP LINE
DEALER
DETAILS
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Name of the
dealer
.
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Symphony Comfort
System Ltd (Cochin)
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Date{tdt}
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Address of the dealer
(Principal place of Business)
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32/2194, Santha Building, Chathagattu Road,
Palarivattom, Emakulam, Cochin
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TIN :
3 2 0 7 1 8 3 9 5 3 5
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Details of Branch
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CST R. C,No.
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0
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7
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1
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8
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C
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0
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0
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3
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9
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5
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3
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Ph
Fax
E-Mail
.
Website
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Return furnished for Principal Place
of Business or Branch/es at
...
(Strike
out whatever is not applicable)
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Year
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2008
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Return Period
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MONTHLY
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(Specify whether Monthly/ OR Quarterly/Annually)
A. TURNOVER DETAILS (VATABLE GOODS)
A(i). SALES/ DISPOSALS (With Output Tax Liability)
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Nature
Of
Transaction
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Commodity
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Schedule with Enty No.If any
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Rate
Of
Tax (per
cent)
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Total
Turnover
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Exemption claimed
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Taxable
Turnover
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Output Tax Due
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Output Tax Collected
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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1.Local Sales
(Own Goods)
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Exempt
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Nil
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Nil
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Nil
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Nil
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Nil
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1%
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Nil
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Nil
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Nil
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Nil
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Nil
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|
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4%
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Nil
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Nil
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Nil
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Nil
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Nil
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|
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12.50%
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0
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Nil
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0
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0
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0
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20%
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Nil
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Nil
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Nil
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Nil
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Nil
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Sub Total
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0
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0 |
0
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0
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2. Local Sales
(Own Goods)
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Sales- to Local Agents
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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Sub Total
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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3.Inter-State Sales
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Nil
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{STKTRSALE} |
{STKTRSALE} |
Nil
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Nil
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Nil
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Sub Total
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Nil
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{STKTRSALE} |
{STKTRSALE} |
Nil
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Nil
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Nil
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4. Export Sales
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Nil
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0 |
0 |
Nil
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Nil
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Nil
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Sub Total
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Nil
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0 |
0 |
Nil
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Nil
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Nil
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5.Local Deemed Sales
(a) Works Contract
(Transfer in the form of Goods)
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Nil
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Nil
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Nil
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Nil
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Nil
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(b)Work Contract
(transfer not in the form of goods and value of goods transferred ascertainable)
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Nil
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Nil
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Nil
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Nil
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Nil
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(c)Work Contract
(transfer not in the form of goods and value of goods transferred
ascertainable)
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Nil
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Nil
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Nil
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Nil
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Nil
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(d) Transfer of
Right to use
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Nil
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Nil
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Nil
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Nil
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Nil
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Sub Total
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Nil
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Nil
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Nil
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Nil
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Nil
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Total(1+2+3+4+5)
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{Totsalevat}
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Nil
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{Totsalevat}
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0
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0
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A(ii) Local Purchase
Taxable u/s.6(2)
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URD Purchase
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Nil
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Nil
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Nil
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Nil
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Nil
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Sub Total
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Nil
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Nil
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Nil
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Nil
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Nil
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GRAND TOTAL A(i)+A(ii)
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{Totsalevat}
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Nil
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{Totsalevat}
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0
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0
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A(iii) Particulars of Turnover of Dealers in
medicine (paying Tax under Section 8) Turnover of medicines included
under
this head
Shall not be included under item A(i)
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Sl.
No.
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Commodity
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Sch.
No.
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Total
Turnover
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Exemption
Claimed
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Taxable
Turnover
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MRP Value
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Rate Of Tax
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Output Tax Due on MRP
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Output Tax
collected
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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1%
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4%
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12.50%
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20%
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TOTAL
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A(iv) Stock Transfers
(Specify whetherLocal/Inter-State)
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{STKTRSALE} |
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0 |
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Sub Total
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Nil
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Nil
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0 |
Nil
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Nil
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A(v)
Total Turnover under the KGST Act,
1963.
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SI.No.
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Commodity
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Sch. Entry No.
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Turnover under KGST Acr
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(1)
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(2)
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(3)
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(4)
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B.REVERSE TAX (With Output Tax libility)
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Particulars of Transactions causing Reverse Tax
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Commodity
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Rate of Tax (percent)
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Local Purchase value involed
(Rs)
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Amount of Input
Tax irregularly availed of
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Reverse Tax due under Section 11(7) (Rs.)
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(1`)
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(2)
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(3)
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(4)
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(5)
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(6)
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Nil
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Nil
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Nil
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Nil
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|
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Nil
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Nil
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Nil
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Nil
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Grand Total
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Nil
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Nil
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Nil
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Nil
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C. PURCHASES (With or without Input Tax Credit)
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Nature of
Goods
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Rate of
Tax (percent)
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Value of
Local
Purchases from VAT Dealers*
(Rs)
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Value of
Local Purchases from Registered Dealers other than
VAT Dealers (Rs)
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Value of Purchases from persons other than
Registered Dealers (Rs)
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Value of Interstate / import Purchases (Rs)
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Value of Interstate /
import Stock Transfer Receipts (Rs)
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Total Purchase Value
(Rs)
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Input Tax Paid in relation to col.(3) (Rs)
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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I Schedule
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Nil
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Nil
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II Schedule
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1%
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Nil
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Nil
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III Schedule
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4%
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Nil
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Nil
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12.5% Goods
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12.50%
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Nil
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Nil
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20% Goods
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20%
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Nil
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Nil
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Capital Goods
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4%
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Nil
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Nil
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12.50%
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Nil
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Nil
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Grand Total
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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*Value shown here should be exclusive of VAT Paid
D. SPIAL REBATE U/S.12
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Entry Tax Paid
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Descrpti-
on
of
Goods
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Import
Value of Goods
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Amount
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Particulars
of payment
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Value
of
Purchases
From
Persons
other than
Registered
Dealers
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Purchase
Tax due
Under
Section 6
(2) (a)
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Purchase
Tax
under
Goods
Sold out
of
the
Purchases
in column
5.
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Purchase
Tax under
Section 6
(2) (a)
relatable
to column
7
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Purchase
Tax
Payable in
Respect of
Goods
held as
Closing
Stock out
of
Purchase
Under
Column 5
(6-8)
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Purchase
Tax Paid
During
the return
period.
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Rs.
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Rs.
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Rs.
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Rs.
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Rs.
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Rs.
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Rs.
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Rs.
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Rs.
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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Nil
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E. Input Tax Crdit Credit
on Capital Goods
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Input Tax
Credit on
Capital Goods
As on 01.04..
Rs.
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Input Tax
Credit on
Capital Goods
admitted during
the Year
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Total Input Tax Credit on Capital goods Rs.
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Input Tax Credit eligible for set off during the
Return Period Rs.
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Total
availed of during the Year Rs.
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Balance at Credit carried forward (4-6) Rs.
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Date of Certifcate in
Form No.25B
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Input Tax Credit admitted Rs.
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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Nil
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Nil
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Nil
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Nil
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Nil
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TOTAL
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Nil
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Nil
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Nil
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Nil
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Nil
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Details of Bill/Invoice
issued.-
VAT Payable
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(F)
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TAX AT CREDIT;
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(G)
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OUT PUT TAX:
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1.
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Excess Input Tax at
Credit brought forwarded from previous Return Period.
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Nil
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1.
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Tax Due / Collected
as per Sales Invoice (A(i) + A(iii)
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0
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2.
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Input Tax paid during
the Return period (C)
Excluding those for
which Input Tax Credit is not admissible or in respect of which refund of
Input Tax alone is allowed under Section 13.
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Nil
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2.
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Purchase Tax Due
(A(ii))
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Nil
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3.
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Special rebate (D)
excluding those in relation to transaction for which Special Rebate Credit
is not admissible or in
respect of which Refund alone is allowed under Section 13.
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Nil
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3.
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Reverse Tax due (B)
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Nil
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4.
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Input tax on Capital
goods (instalment granted as per Rule 13 in form
No. 25B) (E)
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Nil
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4.
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Input Tax on purchase
retrns
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Nil
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5.
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Input Tax on Sales
Returns
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Nil
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5.
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Others
.(tax as per debit notes etc.)
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Nil
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6.
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Others
Input Tax
Credit on
Opening Stock of
Goods held as on 1.4.2005
Adjusted or refunds
or tax as per Credit Notes.
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Nil
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7.
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Total tax eligible
for set off (1+2+3+4+5+6)
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Nil
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7.
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Total output tax
due(1+2+3+4+5)
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0
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(H) Net Tax = (G-F)
0
(I) Tax deferred =
____________Nil
(J) Net Tax payable (H-I) = _____________
0
(K) Net Tax Creditable = (F-G)
_____________Nil
(L) Amount adjusted towards arrears for
previous return periods u/s 11(6) _____________Nil
(M) Amount adjusted towards CST for the current
months _____________Nil
(N) Balance
Tax at Credit Carried forward to next return period =[K-(L=M)] _____________Nil
(In words) Rupees
(O) Compounded Tax payable for Medicine
U/S 8 _____________Nil
Payment Details
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No. & Date of Chalan/DD/Cheque
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Amount
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Name of Bank/Treasury
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ENCLOSURES ATTACHED
(1)
Statement of Local Sales to VAT Dealers showing Invoice No. & Date,
Y or N
Goods, Value, Particulars of the
buyer with TIN etc.
(2)
Statement of Inter-State Sales
in the form given under clause (i) of sub-rule(2)
of Rule 46
Y or N
(3)
Statement of Inter-State Stock transfer showing Invoice No. & Date,
Goods Y or N
Value, Particulars of the
Consignee with TIN etc.
(4)
Statement of Export Sales with full details
Y or N
(5)
Statement of local Purchases
showing Invoice No., Date, Goods,
Y or N
Value, Particulars of the seller
with TIN etc.
(6)
Statement of Inter-State Purchases showing Invoice No. Date. Goods,
Y or N
Value, Particulars of the seller
with TIN etc.
(7)
Statement of Local Purchases from persons other than Registered Dealers
Y or N
(8)
Statement of Local purchases with full details
Y or N
(9)
Statement of Local/Inter-State/Import Purchases of
Capital Goods with full details
Y or N
(10)
Statement of credit/debit notes Y
or N
(11)
Delivery notes/Delivery chalan etc
Y or N
(12)
Declaration forms (form Nos. 25D/25E/25E/42/43/44/45) Y or N
(13) Stock inventory as on 31st March (along with annual return) Y or N
(14) Statement of Goods Sold/disposed of
from quantity discount received
Y or N
(15) Cheque/Chalan/Demand Draft Y
or N
(16) Proof of payment of entry tax
Y
or N
(17) Others (specify) Y or N
SELF-ASSESSMENT DECLARATION
(1)
I/We
declare that I/We have compared the above particulars with the records and
books of my/our
business and the
Same are truly, correctly and completely stated.
(2)
Certified
that I/We have duly paid tax under the Kerala Value
Added Tax Act, 2003 on maximum
retail price at the point
Of First sale in respect of sales of medicines mentioned above. In
respect of sales of taxable
medicines other than first
Sales, shown as exempted, I/We
have purchased the goods from a dealer
who has paid tax on
MRP at the point
of first
Sale or from a subsequent sales as
permitted. Further I/We declare that I/We have compared the
above particulars with
The records and books of my/our
business and the same are true, correct and complete.
(3)
I/We
certify that the net tax due has been paid at the designated bank (Chalan enclosed).
Signature
Name :
Status:
(Whether Proprietor,
Manager Partner, Director,
Secretary etc.
with seal)
Tick Which ever is applicable
Place: (Seal)
Date:
FOR OFFICE USE
(1)
Date
of filling of return : [Acknowledgement to be issued to the dealer before the
due date
for the filling of returns for the
Next return period.]
(2)
Whether
return accepted/ found defective:
(3)
If
the return is defective, defects found.
(4)
Date
of issue of notice:
(5)
Date
of compliance:
(6)
State
whether fresh return filed and if so
details:
(7)
Details
of payments (of additional demand):
(8)
Signature
of the official making data entry
(9)
Signature
of the assessing authority
ACKNOWLEDGEMENT
The undersigned
acknowledges the receipt of the original of the return for the
month of
/
quarter ending
/year
On the
day of
..200
..
Date of receipt of
return
Signature
of the receiving officer
(Seal)
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