THE KERALA VALUE ADDED TAX RULES, 2005

THE KERALA VALUE ADDED TAX RULES, 2005

 

FORM No. 10

VAT OFFICE

ADDRESS

                                

                                                Return

                                        [for VAT Dealer]

                                                                       (See Rule 22(1))  HELP LINE

 

DEALER DETAILS

 

Name of the dealer……….

Symphony Comfort System Ltd (Cochin)

Date{tdt}

Address of the dealer (Principal place of Business)

32/2194, Santha Building, Chathagattu Road, Palarivattom, Emakulam, Cochin

TIN :     3 2 0 7 1 8 3 9 5 3 5

Details  of Branch

 

CST R. C,No.

0

7

1

8

C

0

0

3

9

5

3

Ph……

Fax……

E-Mail….

Website

 

Return furnished for Principal Place of Business or Branch/es at ……………... ………… (Strike out whatever is not applicable)

 

 

 

Year

2008

Return Period

MONTHLY

 

(Specify whether Monthly/ OR Quarterly/Annually) 

 

A. TURNOVER DETAILS (VATABLE GOODS)

 

 

A(i). SALES/ DISPOSALS (With Output Tax Liability)

 

Nature

Of

Transaction

Commodity

Schedule with Enty No.If any

Rate

Of

Tax (per cent)

Total

Turnover

Exemption claimed

Taxable

Turnover

Output Tax Due

Output Tax Collected

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

1.Local Sales

(Own Goods)

 

 

 

 

 

 

 

 

Exempt

Nil

Nil

Nil

Nil

Nil

 

 

 

1%

Nil

Nil

Nil

Nil

Nil

 

 

 

4%

Nil

Nil

Nil

Nil

Nil

 

 

 

12.50%

0

Nil

0

0

0

 

 

 

20%

Nil

Nil

Nil

Nil

Nil

Sub Total

 

0

 

0

0

0

2. Local Sales

(Own Goods)

 

 

 

 

 

 

     Sales- to Local Agents

Nil

Nil

Nil

Nil

Nil

Nil

Sub Total

Nil

Nil

Nil

Nil

Nil

Nil

3.Inter-State Sales

Nil

{STKTRSALE}

{STKTRSALE}

Nil

Nil

Nil

Sub Total

Nil

{STKTRSALE}

{STKTRSALE}

Nil

Nil

Nil

4. Export Sales

Nil

0

0

Nil

Nil

Nil

Sub Total

Nil

0

0

Nil

Nil

Nil

5.Local Deemed Sales

(a) Works Contract (Transfer in the form of Goods)

 

Nil

Nil

Nil

Nil

Nil

(b)Work Contract (transfer not in the form of goods and value of goods transferred ascertainable)

 

Nil

Nil

Nil

Nil

Nil

(c)Work Contract (transfer not in the form of goods and value of goods transferred ascertainable)

 

Nil

Nil

Nil

Nil

Nil

(d) Transfer of Right  to use

 

Nil

Nil

Nil

Nil

Nil

Sub Total

 

Nil

Nil

Nil

Nil

Nil

Total(1+2+3+4+5)

 

{Totsalevat}

Nil

{Totsalevat}

0

0

A(ii) Local Purchase Taxable u/s.6(2)

 

 

 

 

 

 

URD Purchase

 

Nil

Nil

Nil

Nil

Nil

Sub Total

 

Nil

Nil

Nil

Nil

Nil

GRAND TOTAL   A(i)+A(ii)

 

{Totsalevat}

Nil

{Totsalevat}

0

0

 

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)

 

 

Sl.

No.

Commodity

Sch.

No.

Total

Turnover

Exemption

Claimed

Taxable

Turnover

MRP Value

Rate Of Tax

Output Tax Due on MRP

Output Tax collected

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

 

 

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

4%

 

 

 

 

 

 

 

 

 

12.50%

 

 

 

 

 

 

 

 

 

20%

 

 

 

TOTAL

 

 

 

 

 

 

 

 

 

A(iv) Stock Transfers (Specify whetherLocal/Inter-State)

{STKTRSALE}

 

 

0

 

 

Sub Total

 

Nil

Nil

0

Nil

Nil

 

A(v) Total Turnover under the KGST Act,  1963.

SI.No.

Commodity

Sch. Entry No.

Turnover under KGST Acr

(1)

(2)

(3)

(4)

 

 

 

 

 

B.REVERSE TAX (With Output Tax libility)

Particulars of Transactions causing Reverse Tax

Commodity

Rate of Tax (percent)

Local Purchase value involed (Rs)

Amount of Input  Tax irregularly  availed of

Reverse Tax due under Section 11(7) (Rs.)

(1`)

(2)

(3)

(4)

(5)

(6)

 

 

Nil

Nil

Nil

Nil

 

 

Nil

Nil

Nil

Nil

Grand Total

 

Nil

Nil

Nil

Nil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. PURCHASES (With or without Input Tax Credit)

 

Nature of

Goods

Rate of

Tax (percent)

Value of

Local

Purchases from VAT Dealers*

(Rs)

Value of

Local Purchases from Registered Dealers other than VAT  Dealers (Rs)

Value of Purchases from persons other than Registered Dealers (Rs)

Value of Interstate / import  Purchases (Rs)

Value of Interstate / import Stock Transfer Receipts (Rs)

Total Purchase Value (Rs)

Input Tax Paid in relation to col.(3) (Rs)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

I Schedule

 

Nil

 

 

 

 

 

Nil

II Schedule

1%

Nil

 

 

 

 

 

Nil

III Schedule

4%

Nil

 

 

 

 

 

Nil

12.5% Goods

12.50%

Nil

 

 

 

 

 

Nil

20% Goods

20%

Nil

 

 

 

 

 

Nil

Capital Goods

4%

Nil

 

 

 

 

 

Nil

 

12.50%

Nil

 

 

 

 

 

Nil

Grand Total

 

Nil

Nil

Nil

Nil

Nil

Nil

Nil

 

*Value shown here should be exclusive of VAT Paid

 

D. SPIAL REBATE U/S.12

 

 

Entry Tax Paid

 

 

 

 

 

 

Descrpti-

on

of

Goods

Import

Value of Goods

Amount

Particulars

of  payment

Value

of

Purchases

From

Persons

other than

Registered

Dealers

Purchase

Tax due

Under

Section 6

(2) (a)

Purchase

Tax

under

Goods

Sold out

of

the

Purchases

in column

5.

Purchase

Tax under

Section 6

(2) (a)

relatable

to column

7

Purchase

Tax

Payable in

Respect of

Goods

held as

Closing

Stock out

of

Purchase

Under

Column 5

(6-8)

Purchase

Tax Paid

During

the return

period.

 

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

Nil

Nil

 

Nil

Nil

Nil

Nil

Nil

Nil

 

E. Input Tax Crdit Credit on Capital Goods

Input Tax

Credit on

Capital Goods

As on 01.04..

Rs.

Input Tax

Credit on

Capital Goods

admitted during

the Year

Total Input Tax Credit on Capital goods Rs.

Input Tax Credit eligible for set off during the Return Period Rs.

Total  availed of during the Year Rs.

Balance at Credit carried forward (4-6) Rs.

 

Date of Certifcate in Form No.25B

Input Tax Credit admitted Rs.

 

 

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

 

Nil

Nil

Nil

Nil

Nil

TOTAL

 

Nil

Nil

Nil

Nil

Nil

 

 

 

 

 

 

 

 

 

Details of Bill/Invoice issued.-

Series

Nos

 

From

To

 

 

 

 

 

 

 

VAT Payable

(F)

TAX AT CREDIT;

 

(G)

OUT PUT TAX:

 

1.

Excess Input Tax at Credit brought forwarded from previous Return Period.

Nil

1.

Tax Due / Collected as per Sales Invoice (A(i) + A(iii)

0

2.

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.

Nil

2.

Purchase Tax Due (A(ii))

Nil

3.

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.

Nil

3.

Reverse Tax  due (B)

Nil

4.

Input tax on Capital goods (instalment granted as per Rule 13 in form No. 25B) (E)

Nil

4.

Input Tax on purchase retrns

Nil

5.

Input Tax on Sales Returns

Nil

5.

Others…………….(tax as per debit notes etc.)

Nil

6.

Others… Input Tax Credit on

Opening Stock of Goods held as on 1.4.2005

Adjusted or refunds or tax as per Credit Notes.

Nil

 

 

 

7.

Total tax eligible for set off (1+2+3+4+5+6)

Nil

7.

Total output tax due(1+2+3+4+5)

0

 

(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

 

No. & Date of Chalan/DD/Cheque

Amount

Name of Bank/Treasury

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)