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 Systems Ltd (Cochin)

Date

{tdt}

 

Address of the dealer (Principal place of Business)

32/2194, Santha Building, Chathagattu Road, Palarivattom, Emakulam, Coachin.

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

ANNUAL

                                                                                                                                            (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 Entry 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%

{NETSALE}

Nil

{NETSALE}

{vat2440}

{vat2440}

 

 

 

20%

Nil

Nil

Nil

Nil

Nil

Sub Total

 

{NETSALE}

 

{NETSALE}

{vat2440}

{vat2440}

2. Local Sales

(Commission Goods)

 

 

 

 

 

 

Sales to Local Agents

 

Nil

Nil

Nil

Nil

Nil

Sub Total

 

Nil

Nil

Nil

Nil

Nil

3. Inter State Sales

 

{STKTRSALE}

{STKTRSALE}

Nil

Nil

Nil

Sub Total

 

{STKTRSALE}

{STKTRSALE}

Nil

Nil

Nil

4. Export Sales

 

Nil

Nil

Nil

Nil

Nil

Sub Total

 

Nil

Nil

Nil

Nil

Nil

5. Local Deemed Sales

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

 

Nil

Nil

Nil

Nil

Nil

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

 

Nil

Nil

Nil

Nil

Nil

(C) Works Contract (transfer not in the form of goods and value of goods transferred not 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}

{Totsalevat}

{NETSALE}

{vat2440}

{vat2440}

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)+(ii)

 

{Totsalevat}

{Totsalevat}

{NETSALE}

{vat2440}

{vat2440}

 

A(iii)   Particulars 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 clamied

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 whether Local/ Inter-State)

 

 

 

 

 

 

 

 

Inter State

 

Nil

Nil

{STKTRSALE}

Nil

Nil

Sub Total

 

Nil

Nil

{STKTRSALE}

Nil

Nil

 

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

SI. No.

Commodity

Sch. Entry No.

Turnover under KGST Act.

(1)

(2)

(3)

(4)

 

 

 

 

 

B. RECERSE TAX (With Output Tax liability)

Particulars of Transactions causing Reverse Tax

Commodity

Rate of Tax (percent)

Local Purchase value involved (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

 

 

 

Details of Bill/Invoice issued:-

 

Series

Nos.

 

From

To

 

 

 

 

 

 

 

VAT Payable

(F)

TAX AT CREDIT:

 

(G)

OUTPUT 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))

{vat2440}

2.

Input Tax paid during the Return Period (c) excluding those foe 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 returns

Nil

5.

Input Tax on Sales Returns

Nil

5.

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

Nil

6.

Other…. 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)

{vat2440}

 

(H) Net Tax = (G-F)                                                                                                                                    _______    {vat2440}

 

(I) Tax deferred =                                                                                                                                                                Nil

 

(J) Net Tax payable (H-I) =                                                                                                                     __________{vat2440}

 

(K) Net Tax Creditable = (F-G)                                                                                                                                             Nil

 

(L) Amount adjusted towards arrears for previous return periods u/s 11(6)                                                                                 Nil

 

(M) Amount adjusted toward 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 Purchase showing Invoice No., Date, Goods                                                                                 Y or N

         Value, Particulars of the seller with TIN etc.

 

(6).    Statement of Inter State Purchase showing Invoice No. Date. Goods.                                                                        Y or N

         Value, Particulars of the seller with TIN etc.

 

(7).    Statement of Local Purchases form persons other than Registered Dealers                                                               Y or N

 

(8).     Statement of Import 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:

Date:                                                                                                                                  (Seal)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FOR OFFICE USE

(1)       Date of filling of return : [Acknowledgement to be issued to the dealer before the due date for the filling of return of 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 payment (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 of the month of ………/ quarter ending………../ 

   year …….. on the …………..day of ………….200……..

 

Date of receipt of return                                                                                                             Signature of the receiving officer

                                                                                                                 

                                                                                                                                                    (Seal)