DEMO|

THE PUNJAB VALUE ADDED TAX ACT, 2005 Notification
-

Notification No. GSR.28/PA.8/2005/S.70/Amd(2)/2006., Dated 8th June, 2006

In exercise of the powers conferred by sub-section (1) of Section 70 of the Punjab Value Added Tax Act, 2003 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely :-

RULES

1. These rules may be called the Punjab Value Added Tax (Second Amendment) Rules, 2006.

2. In the Punjab Value Added Tax Rules, 2005, for Form VAT-1, for Form VAT-2, for Form VAT-8, for Form VAT-12, for Form VAT-13, for Form VAT-15, for Form VAT-16, for Form VAT-17, for Form VAT-18, for Form VAT-19, for Form VAT-20, for Form VAT-21, for Form VAT-22, for Form VAT-22A, for Form VAT-22B, for Form VAT-23, for Form VAT-24, for Form VAT-29, for Form VAT-29A, for Form VAT-30, for Form VAT-30A, for Form VAT-30B, for Form VAT-30C, for Form VAT-32, for Form VAT-34, for Form VAT-35, for Form VAT-36, for Form VAT-36A, for Form VAT-36B, for Form VAT-36C, for Form VAT-37, for Form VAT-38, for Form VAT-39, for Form VAT-40, for Form VAT-41, for Form VAT-42, for Form VAT-43, for Form VAT-44, for Form VAT-45, for Form VAT-46, for Form VAT-47, for Form VAT-48, for Form VAT-49, for Form VAT-50, for Form VAT-51, for Form VAT-52, for Form VAT-53, for Form VAT-55, for Form VAT-56, for Form VAT-57, the following Forms shall be substituted, namely :-

FORM VAT-1

[See rule 3(2)]

APPLICATION FOR REGISTRATION

Cover Page

Checklist of Mandatory Supporting documents

 
 
Annexure I
 
 
Annexure II
 
 
Annexure III
 
 
Copy of deed of constitution (Partnership deed [if any], Trust deed, Memorandum and Articles of Association etc) duly certified by the applicant
 
 
Copy of resolution passed by Board of Directors in case of Company and Governing Body in case of other bodies (Society, Trust etc) evidencing authorization of the signatory to the application
 
 
Personal bond or Bank Guarantee
 
 
Treasury receipt for Application Fees
 
 
Proof of identification of Signatory
 
 
Proof of principal place of business (lease, rent deed, etc.)
 
 
Evidence of eligibility for registration for VAT/TOT
 
 
Statement of stock, if requesting change in registration status from TOT to VAT

For Office Use Only

 
 
Date of receipt: ___________________________
 
 
Serial number of the Acknowledgement Receipt: ____________________________
 
 
Accepted Visit Date: _______________ Certification No. _________________
    Date of Issue _____________________
 
 
Rejected Reason(s) for rejection __________________________
 
 
Frequency of filling return : _____________________________________________________
  Name of receiving official: _________________ Designation : ____________________
  Office Code : __________________________ Signature _______________________

I. Instructions:
1. Please fill in all the details in CAPITAL letters
2. For field 2, give details of the trade names if the business is carried on in different names.
3. For field 3, please not that it is mandatory for you to register as VAT Registrant if you are:
(a) a manufacturer whose annual turnover exceeds Rs. 1,00,000/; OR
(b) an importer, who brings goods worth more than Re 1/ into Punjab from any place outside its territorial Jurisdiction (including from other States and Union Territories in India ); OR
(c) a dealer having registration under Central Sales Tax Act, 1956 and who wishes to retain the CST status; OR
(d) none of the above, but you have an annual turnover greater than Rs. 50,00,000/-
  In case you are not a manufacturer and do not fall into any of the above categories but you have an annual turnover greater then Rs. 5, 00,000/-, you have the choice to opt for EITHER VAT registration OR TOT registration.

Please note that if you are a person for whom it is mandatory to register as VAT registrant, you will have to tick VAT (obligatory). In case you choose to opt for EITHER VAT registration OR TOT registration, you will have to tick VAT (voluntary) or TOT respectively

4. For field 7, more than one boxes may be ticked if applicable. Please not that an 'importer' is a person who brings goods into Punjab from any place outside its territorial jurisdiction including from other states and Union Territories in India
5. For field 7, please name the main nature of business on the basis of value or turnover.
6. For field 8. Please name the main goods sold on the basis of Value. Please note in case you are an exclusive 'kirana' of general merchandise dealer then please write 'General merchandise'
7. For field 9, if authorised representative does not have a PAN, then please mark 'Applied for' or 'N/A' as applicable.
8. Registration application should be verified and signed by an authorised representative, as defined below:
  a. proprietor , in case of proprietorship concern
  b. partner, in case of Partnership firm
  c. managing director or authorized signatory, in case of a company
  d. manager or karta, in case of Hindu Undivided Family
  e. Principal officer managing the business, in case of any association of individuals
  f. authorised representative, in all other cases
II. Instructions for using Annexure I of Registration application :
1. To be filled in if the applicant is not a company.
2. The format is to be used for providing details about person (s) who have interest in the business; and whose details have either not been notified to the Department or have undergone changes not notified to the Department.
3. If required please make additional photo copies of the Annexure and attach with Registration application.
4. Every sheet filled in Annexure I format has to be signed by the same Person (authorised representative) whose particulars are being provided that sheet
5. Please paste passport size photographs of the person whose details are being provided.
III. Instructions for using Annexure II of Registration application :
1. The format is to be used for providing details about all places of business including the principal of business
2. If required, please make additional photo copies of the Annexure and attach with the registration application.
3. Every sheet filled in Annexure II format has to be signed by the same person (authorised representative) who has signed on the registration application
IV. Instructions for using Annexure III of Registration application :
1. This Annexure needs to be used for providing details about the authorised representative
2. Declaration provided in the Annexure needs to be signed by all the persons having interest in the business
3. If space is inadequate, please provide the declaration in another sheet in the given format

FORM VAT-1

[See rule 3(2)]

Application for Registration

1. Name of the applicant ________________________________
2. Trade name in which business is carried on (if different from name of applicant )
3. Type of registration

Tick as applicable
 
 
VAT (Obligatory)
 
 
VAT (Voluntary)
 
 
TOT

4. Expected Turnover in the current financial year

Tick one
 
 
Rs 50 lacs or above
 
 
Less than Rs 50 lacs but greater than Rs 5 lacs

5. Date from which liable to tax
__ __ / __ __ / __ __ __ __
D D   M M   Y Y Y Y
 

6. Constitution of business

Tick one
 
 
Proprietorship
 
 
Private Ltd. Company
 
 
Government Company
 
 
 
Partnership
 
 
Public Ltd. Company
 
 
Government Corporation
 
 
 
HUF
 
 
Society / Club / Trust
 
 
Central/ State Government
 
 
 
Others, please specify ________________________________________
  (Please fill details about persons having interest in business in Annexure I)

7. Nature of business      
Tick all applicable
 
 
Manufacture
 
 
Distribution
 
 
Wholesale
 
 
 
Retail
 
 
Export
 
 
Import
 
 
 
Works Contract
 
 
Leasing  
 
 
 
Others, please specify ___________________________________
8. List of principal goods manufactured / sold _______________________________
9 . Permanent Account Number ('PAN'), if available ___________________________
10. Registration number under Central Excise Act (if applicable ) ________________

11. Main operating bank account Bank name : __________________ Address : _____________________
  Account No. : _________________ _____________________________

12. Address of Principal place of business in Punjab.

Building Name / Number ________________________________________________
Area / Road ________________________________________________
City ________________________________________________
Pin Code ________________________________________________
E-mail Id ________________________________________________
Telephone Number (s) ________________________________________________
Fax Number (s) ________________________________________________

13. Number of places of business in India (attach details about places of business including that of other places of business in Punjab

  Within State

(Nos. only )

Outside state

(Nos. only)

Factories _______________ _______________
Godowns /Warehouses _______________ _______________
Branches _______________ _______________
Shops/Retail outlets _______________ _______________
Others (Please specify) _______________ _______________

14. Total no. of enclosures

Verification

I certify that the information given in this form and its attachments (if any ) is true and correct to the best of my knowledge and belief and nothing has been concealed.

Signature

Full name of authorized Representative

Designation

Date

Place

   

 
Photograph
 
 
 
ANNEXURE - I

Particulars of Person(s) with Interest in Business

______________________________________________________________________________________________

1. Name of the Business _____________________________________
2. Full Name _____________________________________
3. Father's / Husband's Full Name _____________________________________
4. Date of Birth (in case of minors)
_ _ / _ _ / _ _ _ _
D D   M M   Y Y Y Y

 

5. Gender
 
 
Male
 
 
Female

 

Tick as applicable

6. Principal Place of Business :

Building Name / Number ________________________________________________
Area / Road ________________________________________________
City ________________________________________________
Pin Code ________________________________________________
E-mail Id ________________________________________________
Telephone Number (s) ________________________________________________
Fax Number (s) ________________________________________________

7. Permanent Residential Address :

Building Name / Number ________________________________________________
Area / Road ________________________________________________
City ________________________________________________
Pin Code ________________________________________________
E-mail Id ________________________________________________
Telephone Number (s) ________________________________________________
Fax Number (s) ________________________________________________

8. Status and extent of interest in business Status _____________ % ______________

9. Particulars of interest in any other business(es) within Punjab, if any.

_____________________________________________________________________________________________
Name of other business Complete Address of other business VRN / TRN CST Registration No Nature and extent of interest in the business
_____________________________________________________________________________________________
         

_____________________________________________________________________________________________
10. Particulars of all immovable property owned by or in which the person has any interest
_____________________________________________________________________________________________
Description of property Full address of the property Nature and extent of interest in the property
     
     
_____________________________________________________________________________________________

Verification

I. certify that the information given in this form is true and correct to the best of my knowledge and belief and nothing has been concealed. I further declared that I shall inform the department whenever there is a change in the information provided above.

Signature _________________________________________________
Full name of the person _________________________________________________
Designation _________________________________________________
Place _________________________________________________
Date _________________________________________________

ANNEXURE - II

Particulars of places of business

1. Principal Place of business

Building Name/ Number ____________________________________________________
Area/Road ____________________________________________________
City ____________________________________________________
Pin code ____________________________________________________
E-mail ld ____________________________________________________
Telephone Number (s) ____________________________________________________
Fax number(s) ____________________________________________________

2. State _____________________________________
3. Date of establishment _____________________________________

4. Type

(Tick One )
 
 
Godown
 
 
Factory / Industries
 
 
Shop/Retail outlets
 
 
 
Office/Branch offices
 
 
Other (please specify)

1. Additional Places of business (if more than one, attach separate sheets)

Building Name/ Number ____________________________________________________
Area/Road ____________________________________________________
City ____________________________________________________
Pin code ____________________________________________________
E-mail ld ____________________________________________________
Telephone Number (s) ____________________________________________________
Fax number(s) ____________________________________________________

2. State __________________________________
3. State local tax registration number

(if State is other than Punjab)

__________________________________
4. Date of establishment __________________________________

5. Type

(Tick One )
 
 
Godown
 
 
Factory / Industries
 
 
Shop/Retail outlets
 
 
 
Office/Branch offices
 
 
Other (please specify)

Verification

The above statement(s) are true and complete to the best of my knowledge and belief and nothing has been concealed. I further declare that I shall inform the department whenever there is a change in the information provided above

Signature ________________________________________________
Full name of person ________________________________________________
Designation ________________________________________________
Place ________________________________________________
Date ________________________________________________

ANNEXURE - III

Particulars of authorized representative

1. Name of the Business _________________________________
2. Place of business with address _________________________________
3. Full Name of the Authorised representative __________________________________
4. Designation _________________________________

5. Permanent Residential Address

Building Name/ Number _______________________________________________
Area/Road _______________________________________________
City ________________________________________________
Pin code ________________________________________________
E-mail ld ________________________________________________
Telephone Number (s) ________________________________________________
Fax number(s) ________________________________________________

6. Date from which authorised to act as an authorised representative

  _ _ / _ _ / _ _ _ _
  D D   M M   Y Y Y Y
 

Declaration

I/We declare that the person named above is authorised to act as an authorised representative for the above referred business for which application for registration is being filed/is registered under Punjab Value Added Tax Act, 2005. His all actions in relation to this business will be binding on us.

Signatories

Full Name Signature Status

Acceptance as an authorised representative

I, accept to act an authorised representative for the above referred business.

Signature _______________________________
Full name of the person _______________________________
Designation _______________________________
Place _______________________________
Date _______________________________

FORM VAT - 2

[See rule 3, 28, 32, 37 & 46 ]

CHALLAN

A

(To be retained in the Treasury)

Invoice of Tax paid into Treasury / Sub Treasury / Branch of State Bank of India / State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account "0040-Taxes on Sales, Trade etc. 102 State VAT".

District :
                   
 
  Ward :
   
 
Period Form:
    /     / 2 0    
 
To
    /     / 2 0    
 

Last date of Payment :
    /     / 2 0    
 
 

1. By whom tendered
                                   
 
                                                 
 
2. Name of the person:
                                   
 
                                                 
 
Complete Address :
                                   
 
                                                 
 

VRN / TRN
                     
 
Demand /Disposal No.:
             
 

(a) Voluntary Tax VAT / TOT
Rs.
 
 
(b) Additional Demand :
Rs.
 
 
(c) Penalty U/s :
Rs.
 
 
(d) Interest :
Rs.
 
 
(e) Other deposits :

(Please specify)

Rs.
 
 
TOTAL IN FIGURES:
Rs.
 
TOTAL IN WORDS:
Rs.
 
 
 

Certified that all the particulars given above are correct.

Signature of depositors  ( Designated Officer )
    Seal of Designated Officer
   
Date:     /     / 2 0    
 

_____________________________________________________________________________________________

FOR USE IN TREASURY

Receipt the sum of Rupees
 
 
and credited under

Account "0040-Taxes on Sales, Trade etc. - 102 State VAT".

Treasury Accountant
 
 
 

    Stamp of Treasury / Treasury Officer /Agent, State Bank of India / Sub-Treasury Officer /Manager, State Bank of Patiala

Or

Any other authorized bank

FORM VAT - 2

[See rule 3, 28, 32, 37 & 46 ]

CHALLAN

B

(To be retained in the Treasury)

Invoice of Tax paid into Treasury / Sub Treasury / Branch of State Bank of India / State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account "0040-Taxes on Sales, Trade etc. 102 State VAT".

District :
                   
 
  Ward :
   
 
Period Form:
    /     / 2 0    
 
To
    /     / 2 0    
 

Last date of Payment :
    /     / 2 0    
 
 

1. By whom tendered
                                   
 
                                                 
 
2. Name of the person:
                                   
 
                                                 
 
Complete Address :
                                   
 
                                                 
 

VRN / TRN
                     
 
Demand /Disposal No.:
             
 

(a) Voluntary Tax VAT / TOT
Rs.
 
 
(b) Additional Demand :
Rs.
 
 
(c) Penalty U/s :
Rs.
 
 
(d) Interest :
Rs.
 
 
(e) Other deposits :

(Please specify)

Rs.
 
 
TOTAL IN FIGURES:
Rs.
 
TOTAL IN WORDS:
Rs.
 
 
 

Certified that all the particulars given above are correct.

Signature of depositors  ( Designated Officer )
    Seal of Designated Officer
   
Date:     /     / 2 0    
 

_____________________________________________________________________________________________

FOR USE IN TREASURY

Receipt the sum of Rupees
 
 
and credited under

Account "0040-Taxes on Sales, Trade etc. - 102 State VAT".

Treasury Accountant
 
 
 

    Stamp of Treasury / Treasury Officer /Agent, State Bank of India / Sub-Treasury Officer /Manager, State Bank of Patiala

Or

Any other authorized bank

FORM VAT - 2

[See rule 3, 28, 32, 37 & 46 ]

CHALLAN

C

(To be given to the depositor)

Invoice of Tax paid into Treasury / Sub Treasury / Branch of State Bank of India / State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account "0040-Taxes on Sales, Trade etc. 102 State VAT".

District :
                   
 
  Ward :
   
 
Period Form:
    /     / 2 0    
 
To
    /     / 2 0    
 

Last date of Payment :
    /     / 2 0    
 
 

1. By whom tendered
                                   
 
                                                 
 
2. Name of the person:
                                   
 
                                                 
 
Complete Address :
                                   
 
                                                 
 

VRN / TRN
                     
 
Demand /Disposal No.:
             
 

(a) Voluntary Tax VAT / TOT
Rs.
 
 
(b) Additional Demand :
Rs.
 
 
(c) Penalty U/s :
Rs.
 
 
(d) Interest :
Rs.
 
 
(e) Other deposits :

(Please specify)

Rs.
 
 
TOTAL IN FIGURES:
Rs.
 
TOTAL IN WORDS:
Rs.
 
 
 

Certified that all the particulars given above are correct.

Signature of depositors  ( Designated Officer )
    Seal of Designated Officer
   
Date:     /     / 2 0    
 

_____________________________________________________________________________________________

FOR USE IN TREASURY

Receipt the sum of Rupees
 
 
and credited under

Account "0040-Taxes on Sales, Trade etc. - 102 State VAT".

Treasury Accountant
 
 
 

    Stamp of Treasury / Treasury Officer /Agent, State Bank of India / Sub-Treasury Officer /Manager, State Bank of Patiala

Or

Any other authorized bank

FORM VAT - 2

[See rule 3, 28, 32, 37 & 46 ]

CHALLAN

D

(To be given to the depositor)

Invoice of Tax paid into Treasury / Sub Treasury / Branch of State Bank of India / State Bank of Patiala or any other Bank authorized to transact Government business and credited to the Head of Account "0040-Taxes on Sales, Trade etc. 102 State VAT".

District :
                   
 
  Ward :
   
 
Period Form:
    /     / 2 0    
 
To
    /     / 2 0    
 

Last date of Payment :
    /     / 2 0    
 
 

1. By whom tendered
                                   
 
                                                 
 
2. Name of the person:
                                   
 
                                                 
 
Complete Address :
                                   
 
                                                 
 

VRN / TRN
                     
 
Demand /Disposal No.:
             
 

(a) Voluntary Tax VAT / TOT
Rs.
 
 
(b) Additional Demand :
Rs.
 
 
(c) Penalty U/s :
Rs.
 
 
(d) Interest :
Rs.
 
 
(e) Other deposits :

(Please specify)

Rs.
 
Rs.
 
TOTAL IN FIGURES:
Rs.
 
TOTAL IN WORDS:
Rs.
 
 
 

Certified that all the particulars given above are correct.

Signature of depositors  ( Designated Officer )
    Seal of Designated Officer
   
Date:     /     / 2 0    
 

_____________________________________________________________________________________________

FOR USE IN TREASURY

Receipt the sum of Rupees
 
 
and credited under

Account "0040-Taxes on Sales, Trade etc. - 102 State VAT".

Treasury Accountant
 
 
 

    Stamp of Treasury / Treasury Officer /Agent, State Bank of India / Sub-Treasury Officer /Manager, State Bank of Patiala

Or

Any other authorized bank

FORM VAT - 8

(See Rule 26)

Indemnity Bond by the Taxable Person under Punjab Value Added Tax Act, 2005

Known all men by these presents that I / We ______________________________( Full name ) ____________________________________ (full address) holding Registration Certificate No. __________________ , am/are held and firmly, bound up to the Governor of Punjab (hereinafter referred to as "the Government" which expression shall, unless excluded by or repugnant to the context, include his successor-in-office and assigns) in the sum of Rs. _____________ (amount in figures and followed by amount in words), (hereinafter, referred to as the said sum) to be paid to the Government on demand , for which payment well and truly to be made, I/we bind myself /ourselves, my/our heirs, executors, administrators and legal representatives by these presents.

Whereas the above bounden has been required by the Excise and Taxation Commissioner, Punjab or the officer authorized by him in this behalf in writing to furnish Indemnity Bond for the said sum for the purpose of securing proper availment of Input Tax Credit in respect of lost/destroyed /mutilated original invoices under the Punjab Value Added Tax Act, 2005 (hereinafter referred to as "the said Act") and indemnifying the Government against any loss, costs or expense witch the Government may, in any way, suffer, sustain or pay by, reason of loss of the original copy of VAT invoice and availment of input tax credit on the duplicate copy of the invoice and to pay such tax in the manner and by the time provided by or prescribed under the said Act.

Now the condition of the above written bond is such that if the above bounden, his/their heirs, executors, administrators and legal representatives of any person acting under or from him / them pays the full amount of tax payable by him under the said Act, in the manner and by the time provided by or prescribed under the Act, on demand by any officer appointed by Government under section 3 the said Act, such demand being in writing and to be served upon the above bounden person, his/their heirs, executors, administrators and legal representatives of any person acting under or for him/them in the manner provided by or prescribed under the said Act, and shall also at all time indemnifying and save harmless the Government from all and every loss, cost or expenses which has been or shall or may at any time or times hereafter during the period in which the above bounden is held liable to pay the tax under the said Act, be caused by reason of any act, omission, default, failure or insolvency of the above bounden or of any person or person acting under or for him/them, then this obligation shall be void and of no effect, otherwise the same shall be and remain in full force , effect and it is hereby further agreed that in the event of the death / partition /disruption /dissolution/winding up of the final cessation of the liability, under the Act, or the rules prescribed thereunder of the above bounden, this bound shall remain with the Assessing officer for twelve years from the occurring of any of the events aforesaid for recovering any tax that may be payable by the above bounden or any loss, cost or expenses that may have been sustained, incurred, or paid by the Government owing to the act, omission, default, failure or insolvency of the above bounden or any persons acting under or for him/them of the above bounden's heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bounden's death / partition / disruption / dissolution / winding up or final cessation of his/their liability under the said Act or the rules prescribed thereunder.

Provided always that without prejudice to any other right or remedy for recovering the tax, loss or damage as aforesaid , it shall be open to the Government to recover the amount payable under this bond as an arrears of land revenue or fine imposed by any authority under the said Act.

In witness whereof the said ______________________ (full name) has hereunto set his hand this ________________________ day of ________________________ signed and delivered ________________ by the above named in the presence of _____________________

Signatures ................................

Status ................................

Witness:-

  Date ..........................................
2. _________________________( Name) _________________________ (Sign)
3. _________________________ (Name) _________________________ (Sign)

FORM VAT - 12

(See rule 30, 63 and 64)

Declaration at ICC or check post

Name of ICC
 
 
  ICC Code
 
 
Serial No.
 
 
  Import / Export
 
 
Serial No. of FORM VAT - 36
 

 

  Date :

Time :

    /     / 2 0    

 

DECLARATION

1. R.C. No. of the Consignor
                     
 
2. Name and Complete Address of the Consignor
 
 
3. R. C. No. of the Consignee
                     
 
4. Name and Complete Address of the Consignee
 
 
 
5. Description of Goods
 
 
6. Name and Address of the Transport Company
 
 
7. GR /TR /Way Bill/Log Book/Trip Sheet Number
 
 
8. GR/TR/Way Bill/Log Book/Trip Sheet Date
    /     / 2 0    
 
9. Vehicle Number
 
 
10. Name and Address of the owner of the person incharge of goods
 
 
11. Bill / Delivery Challan Number
 
 
12. Bill / Delivery Challan Date
    /     / 2 0    
 
13. Value of Goods
Rs.
 
14. Destination of Goods
 
 

Signature of the Officer-incharge along with his Code No. and Stamp appended after the check. Signature or thumb impression of the person transporting the goods.

FORM VAT 13

(See Rule 33 )

STATEMENT OF SALES, PURCHASES AND TAX LIABILITY BY A CASUAL TRADER

Place :
 
 
District :
 
 
TIN Number, if any :  
                       
 
Permission Certificate Number:
                       
 

Date :
    /     / 2 0    
 

Name

 
 
 
1
 
Address    
 
 
 
2
 
Address of additional place of business (if any )    
(A)
(B)

 

 
 
3
 
 
Nature of the casual business event    
 
 
 
4
 
Location of business event    
 
 
 
5
 

Period of the trade : Form
    /     / 2 0    

 

To
    /     / 2 0    
 

_______________________________________________________________________________________________

Opening stock at the commencement of the casual trade
Rs.
 
 
6
 
Add Purchases on which purchase tax is leviable :
Rs.
 
 
7
 
Add Purchase on which VAT is payable :
Rs.
 
 
8
 
Add Stock imported subsequently:
Rs.
 
 
9
 
  Total Stock:
Rs.
 
 
10
 

_____________________________________________________________________________________________

  Gross sales:
Rs.
 
 
11
 
Less Sales of tax free goods :
Rs.
 
 
12
 
  Balance :
Rs.
 
 
13
 
  Sales of goods on which VAT is payable
Rs.
 
 
14
 
  Purchase Value of goods on which Purchase Tax is payable
Rs.
 
 
15
 
  Total Taxable Turnover (14+15):      
  (give rate of tax wise breakup)
Rs.
 
 
16
 
  Total Tax Liability:
Rs.
 
 
17
 
  Closing Stock (10+14+15) :
Rs.
 
 
18
 
  Amount of security deposited :
Rs.
 
 
19
 
  Balance Tax Payable (17-19)
Rs.
 
 
20
 
  Refund (19 - 17) :
Rs.
 
 
21
 

DECLARATION

I ________________ hereby declare that the above statement(s) are true complete to the best of my knowledge and belief and nothing has been hidden thereof.

Date : SIGNATURE AND
    /     / 2 0    
 
SEAL OF THE ASSESSING OFFICER

Encl.

 
  1. Permission Certificate in original.
  2. Account Book(s)
  3. Statement of unsold stock.
  4. Receipt of cash/bank guarantee in original.

For Office Use Only

I have examined the tax liability statement and accept the same .

OR

The tax liability statement furnished by the casual trader examined and the tax is determined liability as under :-

Opening stock at the commencement of the casual trade
Rs.
 
Add Purchase on which purchase tax is leviable :
Rs.
 
Add Purchase on which VAT is payable:
Rs.
 
Add Stock imported subsequently :
Rs.
 
  Total Stock:
Rs.
 

____________________________________________________________________________________________

  Gross sales :
Rs.
 
Less Sales of tax free goods :
Rs.
 
  Balance:
Rs.
 
  Sales of good on which VAT is payable :
Rs.
 
  Purchase Value of goods on which Purchase Tax is payable:
Rs.
 
  Total Taxable Turnover:

(give rate of tax wise breakup)

Rs.
 
  Total Tax Liability:
Rs.
 
  Closing Stock:
Rs.
 
  Amount of security deposited
Rs.
 
  Balance Tax Payable
Rs.
 
  Refund (18-16)
Rs.
 

Date : SIGNATURE
    /     / 2 0    
 
AND SEAL OF THE ASSESSING OFFICER

Encl.: Tax demand notice and challan.

FORM VAT 15

RETURN BY A TAXABLE PERSON

(See Rule 36)

(Please read the INSTRUCTIONS carefully before filling the form and worksheet)

VRN                   For period (dd.mm.yy) From _______ To ______

Name of the person :  
   
Address of the person:  
   
   
  Pin State
  Tel Fax
  E-mail address :

1. SALES DETAILS Amount
(a) Gross Sales*  
(b) Less: Sales within the State by the exempted units  
(c) Less: Zero rated sales  
(d) Less : Inter-State sale  
(e) Less : Tax free sales  
(f) Less : Sales return, Cash/trade discount  
(g) Less : Tax element included in sales  
(h) Less : Purchase value of sale of goods, purchased from exempted units and sold to persons other than taxable persons  
(i) Any other deduction, please specify  
(j) Net sales subject to VAT  
     
2. PURCHASE DETAILS Amount
(a) Gross Purchases (including capital goods and goods received by stock transfer)  
(b) Less: Imports from outside India  
(c) Less : Inter-State Purchases /goods received from Branches/principals  
(d) Less :Purchases made directly from exempted units  
(e) Less : Tax free Purchases  
(f) Less : Purchases from persons other than taxable persons  
(g) Less: Purchases against 'H' form  
(h) Less: Purchases liable to Purchase Tax u/s 19(1) and 20 in the hands of the person filing the return  
(i) Less: Purchases not eligible for input tax credit under Section 13(5)  
(j) Less: Purchases return and cash/trade discount  
(k) Any other deduction, please specify  
(l) Net Purchases eligible for input tax credit

[a-(b+c+d+e+f+g+h+i+j+k)]

 
3. OUTPUT TAX Amount
(a) VAT on net taxable sales during the return period  
(b) Add : Purchase Tax on turnover as per Col. 2(h)  
(c) Add/Less : Prior period net adjustment of output tax  
(d) Total Output tax  
     
4. INPUT TAX CREDIT (ON ACTUAL BASIS) Amount
(a) ITC brought forward from previous return period  
(b) Add : Instalment of ITC on stocks held on appointed day  
(c) Add : TDS against Tax Deduction Certificate  
(d) Add : ITC on purchases made during the period as per of 2(l)  
(e) Add : ITC, debited earlier, on goods received back after job work u/s 13(3)  
(f) Add/less : Prior period net adjustment to input tax  
(g) Add : Any other, please specify  
(h) Total Input tax credit available  
(i) Less : Apportionment of ITC for manufacturing tax free goods  
(j) Less : Apportionment of ITC for branch transfer  
(k) Add/Less : Apportionment ITC u/s 13(4)  
(l) Less : ITC on goods sent for job work u/s 13(3)  
(m) Less : Reversal of ITC  
(n) Less : Any other, please specify  
(o) Total (i+j+k+l+m+n)  
(p) Net input tax credit available (h-o)  
     
5. GOODS PURCHASED FROM EXEMPTED UNITS Amount
(a) Total purchases made during the return period [as per col. 2 (d)]  
(b) Less : Goods return and cash/trade discount  
(c) Less : Goods used in the manufacture of tax free goods  
(d) Less : Goods exported out of India.  
(e) Less :Goods used in consignment/branch transfer  
(f) Less : Capital goods  
(g) Less : Sales made to persons other than taxable persons  
(h) Less : Goods not eligible for input tax credit under section 13(5)  
(i) Less : Any other goods on which notional input tax credit is not available  
(j) Net purchases eligible for notional input tax credit  
     
5-A. INPUT TAX CREDIT (ON NOTIONAL BASIS) (On purchases from exempted units only) Amount
(a) Brought forward from previous return period  
(b) Add notiona ITC on purchases from exempted units as per col. 5(j)  
(c) Total notional input tax credit available  
     
6. TAX PAYABLE / EXCESS INPUT TAX CREDIT Amount
(a) Total out put tax [ as per 3(d)]  
(b) Less : Monthly tax paid (as per 2nd proviso to rule 36)

(i) 1st month of the quarter

(ii) 2nd month of the quarter

 
(c) Less : Net ITC as per col. 4(o)  
(d) Difference (a-b-c)

(If output tax is more than input tax, balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

 
(e) Excess ITC, if any, after adjustment in (d)

(i) Actual

(ii) Notional

 
(f) Less : CST liability for the return period, if any  
(g) Difference (e-f)

(If output tax is more than input tax, balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

 
(h) Excess ITC after adjustment under (g) :

(i) Actual

(ii) Notional

 
(i) Less : Actual ITC out of col. (h) to be claimed as refund  
(j) Balance excess ITC, if any to be carried forward to the next return:

(i) Actual

(ii) Notional

 

7. DETAILS OF TAX PAYMENT DURING THE RETURN PERIOD
Challan / instrument No. Date

(dd.mm.yy)

Bank/Treasury Branch code Amount
         
         
         
 

8. FOR UNITS AVAILING EXEMPTION OR DEFERMENT Amount
(a) Entitlement certificate no. and date  
(b) Date of expiry of exemption/deferment  
(c) Total amount of exemption/deferment allowed  
 

(iii) Exemption/deferment available at the beginning of the return period (including under CST Act)
 
 
(iv) Exemption/deferment availed during the return period  
(v) Balance at the end of the return period  
(d) Admissible amount of refund on tax paid purchases  
(e) Goods sent on consignment/stock transfer basis  
9. MISCELLANEOUS INFORMATION (WHEREVER APPLICABLE) Amount
(a) Value of Branch Transfers/Consignment Transfers made during the return period  
(b) Value of Commission Sales made by Kacha Arhtiya during return period  
(c) Payments made to contractor(s) sub-contractor(s)  
(d) Proof of payment of TDS  
(e) Value of Capital Goods purchased from taxable persons  

Declaration : I, solemnly declare that to the best of my knowledge and belief, the information given on this form is true and correct
Nam Status  
Signature Dated  

WORKSHEET

1. BREAK UP OF TAXABLE SALES AND PURCHASES IN PUNJAB (EXCLUDING CAPITAL GOODS)
1(a) Rate 1(b) Gross Sales VAT 1(c) Gross Purchases VAT
At 1%        
At 4%        
At 8.8%        
At 12.5%        
At 20%        
At 22%        
At 27.5%        
At 30%        
Other (specify)        
Total        

2. BREAK UP OF GOODS SOLD UNDER WORKS CONTRACT
2(a) Gross value 2(b) Less : Value of labour 2(c) Taxable value 2(d) Rate wise Break up 2(e) Output tax
         
 
 
           
           
           
        Total   
        Less TDS  
        Net Output tax  

3. BREAK UP OF ZERO RATED SALES
3(a) Category 3(b) Gross sales 3(c) Less : sales returns 3(d) Less : discounts 3(e) Net sales
Direct Export out of India        
Sale against H form        

4. PRIOR PERIOD ADJUSTMENTS
4(a) Prior period adjustment of sales 4(b) Adjustment in sale 4(c) Adjustment in Output tax 4(d) Prior period adjustment of purchases 4(e) Adjustment in purchase 4(f) Adjustment in Input tax
Cancellation of sales     Cancellation of purchase    
Sales Returns     Purchase Returns    
Change in nature of sales     Change in nature of purchase    
Change in sale consideration     Change in purchase consideration    
Total     Total    

5. ANY OTHER ADJUSTMENT (PLEASE SPECIFY)
   

FORM VAT 16

(see Rule 36)

(To be submitted along with TR for monthly payment of tax)

TAX PERIOD (MONTH) ___________

1. Particulars of Business
1.1 Full name of Applicant (M/s)  
1.2

Address of Applicant  
 
 
Pin             State
Tel                     Fax                
1.3 VRN  

During the Tax Periods

2. Details of Taxable Purchases
Value of imports from outside India Value of Inter-State purchases Value of Intra-state purchases VAT paid on purchases (Input tax) ITC/BF from previous period
 

 

 

 

Purchases u/s 19 

 

Purchases u/s 20 Purchases from exempted units Other Purchases  

 

 

 

From taxable persons From non-taxable persons
                 
                 

During of Tax Period

3. Details of Taxable Sales
Value of exports out of India Value of Inter-state sales Value of Intra state sales VAT (output tax)
 

 

  From taxable persons From non-taxable persons  
           
Net tax payable = Output tax Input tax (including brought forward, if any, from previous return)

 
 

Declaration : I solemnly declare that to the best of my knowledge and belief the information given on this form is true and correct.
Name ____________________ Designation ______________________
Signature & seal ________________ Date ________________(dd. mm. yy )

 

FORM VAT 17

(See Rule 36)

RETURN BY A REGISTERED PERSON

(Please read the INSTRUCTIONS carefully before filling the form)

VRN                   For period (dd.mm.yy) From ________ To ______

Name of the person:  
   
Address of the person:  
   
  Pin State:
  Tel Fax
  E-mail address:  

1 SALES Amount
(a) Gross Sales.  
(b) Less: Tax free Sales.  
(c) Less: Sales Returns  
(d) Less: Cash/Trade Discounts.  
(e) Net sales subject to TOT in the current return period.  

2 PRIOR PERIOD ADJUSTMENTS OF SALES Amount
(a) Cancellation of Sales  
(b) Sales Returns  
(c) Any other, specify  
(d) Net prior period adjustments  

3 PURCHASE DETAILS Amount
(a) Gross Purchases  
(b) Tax free Purchases  
(c) Purchases liable to tax u/s 20  

4 OUTPUT TAX Amount
(a) Turnover Tax as per col. 1(e)  
(b) Purchase tax as per co. 3(c)  
(c) Total (a+b)  
(d) Plus/Minus prior period adjustment as per col. 2(d)  
(e) Net Output tax payable  

5 PAYMENT DETAILS
Challan/ instrument No. Date (dd. mm. yy) Bank Treasury Branch Code Amount
 
 

 

       

Declaration: I solemnly declare that to the best of my knowledge and belief, the information given on this form is true and correct
Name
 
 
Designation
 
 
Signature   Date (dd. mm. yy.)  

Instructions :

1. Please fill all the fields in the form as applicable.

2. The Return From has to be filled within 30 days of the end of the return period alongwith treasury receipts. In case any amount tax is deposited through a crossed cheque or bank draft, the Return has to be filled within 20 days of the end of the return period.

3. In case of minors, the specimen signature of guardian/trustee should be furnished.

4. All amounts should be reported in Rupees.

FORM VAT 18

[See rule 38]

LIST SHOWING THE SALES OF GOODS IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR EXPORT OUT OF THE TERRITORY OF INDIA, TO BE FURNISHED BY A TAXABLE PERSON.

I_________________________________ (name) __________________ (status), of M/s _________________ holder of VAT Registration Number ________________________ furnish below the particulars of goods that have been sold / consigned /transferred outside the state of Punjab and/or in the course of inter-State trade or commerce and/or in the course of export out of the territory of India, during the return period from _________________ to _________________ for which deduction have been claimed:-

Sr. No Name and address of the purchaser R. C. No. Of the purchaser under CST Act Date and Serial No. of sale Invoice / challan Description of goods Quantity of goods Value of goods Serial No. Form VAT-36 No. and date of declaration in Form 'C' / 'F' / 'H' issued, if any by the purchaser Name of the transporter G.R. No. and Date.
                     

Place :
 
 
 
Date:
    /     / 2 0    
 
SIGNATURE AND SEAL OF THE AUTHORISED PERSON

FORM VAT 19

[See rule 38]

LIST SHOWING THE PURCHASE OF GOODS FROM OUTSIDE THE STATE OF PUNJAB OR IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR IMPORT INTO THE TERRITORY OF INDIA, TO BE FURNISHED BY A TAXABLE PERSON.

I_________________________________ (name) __________________ (status), of M/s _________________ holder of VAT Registration Number ________________________ furnished below the particulars of goods that have been purchased / consigned / transferred from outside the state of Punjab and/or in the course of inter-state trade or commerce and/or in the course of import into the territory of India, during the return period from _________________ to _________________:-

No. Name and address of the seller R. C. No. Of the seller under CST Act Date and Serial No. of Invoice / challan Description of goods Quantity of goods Value of goods Serial No. Form VAT-36 No. and date of declaration in Form 'C' / 'F' / 'H' issued, if any by the purchaser Name of the transporter G.R. No. and Date.
                     

Place :
 
 
 
Date:
    /     / 2 0    
 
SIGNATURE AND SEAL OF THE AUTHORISED PERSON

FORM VAT 20

(See Rule 40)

ANNUAL STATEMENT BY A TAXABLE PERSON

(Please read the INSTRUCTION carefully before filling the form and worksheet)

VRN                      
For period From ________

(dd.mm.yy)

To ________

(dd.mm.yy)

 
 

PART A

1. SALES DETAILS As per Books As per Returns Filed Difference, if any
(a) Gross Sales*      
(b) Less : Sales within the State by the exempted units      
(c) Less: Zero rated sales      
(d) Less: Inter-State sales      
(e) Less: Tax free sales      
(f) Less: Sales return, Cash/Trade discount      
(g) Less: Tax element included in sales      
(h) Less : Purchase value of sale of goods purchased from exempted unit and sold to persons other than taxable persons.      
(i) Any other deduction, please specify      
(j) Net sales subject to VAT      
         
2. PURCHASE DETAILS
(a) Gross Purchase (including capital goods and goods received by stock transfer)      
(b) Less: Imports from outside India      
(c) Less: inter-state Purchases / goods received from Branches/principals      
(d) Less: Purchases made directly from exempted units      
(e) Less: Tax free Purchases      
(f) Less: Purchases from persons other than taxable persons      
(g) Less: Purchases against 'H' form      
(h) Less : Purchases liable to Purchase Tax u/s 19(1) and 20 in the hands of the person filing the return      
(i) Less : Purchases not eligible for input tax credit under section 13(5)      
(j) Less : Purchase return and cash/trade discount      
(k) Any other deduction, please specify      
(l) Net : Purchases eligible for input tax credit

[a-(b+c+d+e+f+g+h+i+j+k)]

     
         
3. OUTPUT TAX
(a) VAT on net tax taxable sales within the year      
(b) Add: Purchase Tax on turnover as Per Col. 2(h)      
(c) Add/Less: Prior period net adjustment of output tax      
(d) Total Output tax      
         
4. INPUT TAX CREDIT (ON ACTUAL BASIS)
(a) ITC brought forward from previous year      
(b) Add : Installment of ITC on stock held on appointed day.      
(c) Add : TDS against Tax Deduction Certificate      
(d) Add : ITC on purchases made during the period the year as per Col. 2(l)      
(e) Add : ITC, debited earlier, on goods received back after job work u/s 13(3)      
(f) Add/less : Prior period net adjustment to input tax      
(g) Add : Any other, please specify      
(h) Total input tax credit available      
(i) Less : apportionment of ITC for manufacturing tax free goods      
(j) Less : apportionment of ITC for branch transfer      
(k) Less : apportionment of ITC u/s 13(4)      
(l) Less : ITC on goods sent for job work u/s 13(3)      
(m) Less : reversal of ITC      
(n) Less : Any other, please specify      
(o) Total (i+j+k+l+m+n)      
(p) Net input tax credit available (h - o)      
         
5. GOODS PURCHASED FROM EXEMPTED UNITS
(a) Total purchases made during the year [(as per col. 2(d)]      
(b) Less : Goods return and cash/trade discount      
(c) Less : Goods used in the manufacture of tax free goods      
(d) Less : Goods exported out of India.      
(e) Less : Goods used in consignment/branch transfer      
(f) Less : Capital goods      
(g) Less : Sales made to persons other than taxable persons      
(h) Less : Goods not eligible for input tax credit under section 13(5)      
(i) Less : Any other goods on which notional input tax credit is not available      
(j) Net purchases eligible for notional input tax credit.      
         
5-A. INPUT TAX CREDIT (ON NOTIONAL BASIS)

(on purchases from exempted units only)

(a) Brought forward from previous year      
(b) Add : Notional ITC on purchases from exempted units as per col. 5(j)      
(c) Total notional input tax credit available      
         
6. TAX PAYABLE/EXCESS INPUT TAX CREDIT
(a) Total out put tax [ as per 3(d)]      
(b) Less : Monthly tax paid (as per 2nd proviso to rule 36)

(i) 1st month of the quarter

(ii) 2nd month of the quarter

     
(c) Less : Net ITC as per col. 4(o)      
(d) Difference (a-b-c)

(If output tax is more than input tax, balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

     
(e) Excess ITC, if any, after adjustment in (d)

(i) Actual

(ii) Notional

     
(f) Less : CST liability for the year      
(g) Difference (e-f)

(If output tax is more than input tax, Balance be adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

     
(h) Excess ITC after adjustment under (g) :

(i) Actual

(ii) Notional

     
(i) Less : Actual ITC out of col. (h) claimed as refund during the year      
(j) Balance excess ITC, if any to be carried forward to the next return:

(i) Actual

(ii) Notional

     

7. DETAILS OF TAX PAYMENT DURING THE STATEMENT
Challan / instrument No. Date (dd.mm.yy.) Bank/Treasury Branch code Amount
         
         
         
         
         

8. FOR UNITS AVAILING EXEMPTION OR DEFERMENT Amount
(a) Entitlement Certificate No. and date  
(b) Date of expiry of exemption/deferment  
(c) Total amount of exemption/deferment allowed

(i) Exemption/deferment available at the beginning of the year

(including under CST Act)

(ii) Exemption/deferment availed during the year

(iii) Balance at the end of the year

 
(d) Admissible amount of refund on tax paid purchases  
(e) Goods sent on consignment/stock transfer basis  
     
9. Miscellaneous information (wherever applicable) Amount
(a) Value of Branch Transfers/Consignment Transfers made during the year  
(b) Value of Commission Sales made by Kacha Arhtiya during the year  
(c) Payment made to contractor(s) sub-contractor(s)  
(d) Proof of payment of TDS  
(e) Value of Capital Goods purchased from taxable persons  

Declaration : I, solemnly declare that to the best of my knowledge and belief, the informatin given on this form is true and correct
Name     Status  
Signature     Dated  

PART B

10. DETERMINATION OF OUTPUT TAX ON SALES
Rate of tax Turnover   Output tax      
1 1%            
2 4%            
3 8.8%            
4 12.50%            
5 20%            
6 22%            
7 27.50%            
8 30%            
Total              

11. BREAK UP OF ZERO RATED SALES
(a) Category (b) Gross sales (c) Less : sales returns (d) Less : discounts (e) Net sales
Export out of India        
Sale against 'H' form         

12. BREAK UP OF DEDUCTION FROM SALE & PURCHASES
(a) Deduction from sales for the statement period (b) Deduction from purchases for the statement period
Sales returns    Purchase returns   
Cash/trade discount    Cash / trade discount   
Amount charged separately as interest for sale by hire purchase/installment purchase 
 
 
Others (Pl. Specify nature) 
 
 
Cancellation of sales       
Change in nature of sales       
Change in sales consideration       
Purchase value of goods purchased from exempted unit and sold to person other than 'taxable person'      
Other (Pl. Specify nature)      
Total deduction   Total deduction  

13. DETERMINATION OF TAX ON PURCHASE
Purchases made U/S 19 (Schedule 'H' goods)  
Purchase made U/S 20  
Turnover liable to tax.  

14. PURCHASE TAX PAYABLE
Rate of tax Turnover   Tax      
1 1%            
2 4%            
3 8.8%            
4 12.50%            
5 20%            
6 22%            
7 27.50%            
8 30%            
Total              

  DETERMINATION OF INPUT TAX
(14.A) On Capital goods :

Rate Turnover Input tax for the year B/f from previous year Reverse tax, if any Admissible input tax credit for the year
4%            
             
             
Total            

(14.B) On goods other than capital goods:

Rate Turnover Input tax for the year B/f from previous year Reverse tax, if any Admissible input tax credit for the year
1%            
4%            
8.8%            
12.50%            
20%            
22%            
27.50%            
30%            
Total            

14. (C) Admissible input tax credit for the year :  

(a)
On capital goods As per Col. 12A
 
 
 
(b)
On goods other than capital goods As per Col. 12B
 
 
  (A) Total :  
(c) Less : Deduction on A/c of interstate branch transfer/consignemtn sales  
(d)    
(e)    
  (B) Total :  
Net input tax credit available for the year (A-B) :
 
 

15. TAX LIABILITY

Output Tax for the year
 
 
Less : Input Tax credit for the year  
Balance :  
Less : Tax paid during the year  
Balance Due/excess carried down to next year :  

OTHER INFORMATION

I Whether there is dealy in payment of tax, if so please give particulars.

Sr. No. Due date Date of payment Amount Delay Interest payable
1          
2          
3          

II Whether the person has deducted tax at source and paid the same to the credit of State Government according to the provisions of Act and Rules, if there is delay in deposit of tax so deducted, please give detail.

Sr. No. Particulars Amount of tax deducted Due date of payment Date of payment
1        
2        
3        

III Whether all declarations for all sales made to Government, claimed at concessional rate as required under the Act and Rules are received. If not, give details.

Sr. No. Invoice No. Date Name of Party Amount of bill
1        
2        
3        

CALCULATION UNDER CENTRAL SALES TAX ACT

I SALE IN COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA

Whether all declarations and documents as required under the Central Sales Tax Act, 1956 and Rules framed thereunder and the Punjab Value Added Tax Act, 2005 and the Punjab Value Added Tax Act, 2005 are available on record. If not, give details.

Sr. No. Invoice No. Date Name of Buyer Amount (Rs.) ITC Claimed
1          
2          
3          

II INTERSTATE SALE

(a) Whether interstate sales claimed as liable to tax as per section 8(1) or CST Act are supported with declaration forms C or D, as the case may be. If not, give details.

Sr. No. Invoice No. Date Name of Buyer Amount (Rs.) ITC Claimed
1          
2          
3          

(b) Whether all interstate branch transfers/consignment sales are supported with declaration in form 'F'. If not, give details.

Sr. No. Invoice No. Date Name of Buyer Amount (Rs.) ITC Claimed
1          
2          
3          

III TOTAL TAXABLE INTERSTATE SALE, AS PER BOOKS OF ACCOUNTS.

IV CENTRAL SALE TAX PAYABLE

V. WHETHER THERE IS DELAY IN PAYMENT OF TAX, IF SO, GIVE DETAILS :

Sr. No. Due Date Date of payment Amount Delay Interest paid Payable
1            
2            
3            

VI INPUT TAX ADJUSTMENT INFORMATION

(IN CASE INPUT TAX CREDIT IS MORE THAN OUTPUT TAX BALANCE OF CREDIT)

Less : Adjustments :  
(1) Against dues under the Act
 
 
  Period : From ___________ to _______________  
  Order Ref. ________________________________  
(2) Against any tax, penalty, interest under C.S.T. Act, 1956
 
 
  Period : From ___________ to _______________  
  Order Ref. ________________________________  
(3) Refund claimed on account of export sales

Date of application

 
 
(4) Refund application in other cases, if any

Date of application

 
 
     
  TOTAL (1 TO 4)
 
 
  Balance input tax Credit on other goods carried forward to next year
 
 
  Balance input tax Credit on Capital Goods carried forward next year
 
 

CERTIFICATE OF CHARTERED ACCOUNTANT

I/We declare that particulars above are true and correct, I/We have verified the above particulars from books of accounts and other relevant records and certify the same as true and correct.

  Chartered Accountant
  Name : _______________________
  Status : _______________________
  Membership No. : _______________
  Address : ______________________
  ______________________________
   
Date : ________________  
Place : _______________  

WORKSHEET

1. BREAK UP OF TAXABLE SALES AND PURCHASE IN PUNJAB (EXCLUDING CAPITAL GOODS)
1(a) Rate 1(b) Gross Sales VAT 1(c) Gross Purchases VAT
At 1%        
At 4%        
At 8.8%        
At 12.5%        
At 20%        
At 22%        
At 27.5%        
At 30%        
Other (Specify)        
Total        

2. BREAK UP OF GOODS SOLD UNDER WORKS CONTRACT
2(a) Gross Value 2(b) Less : Value of labour 2(c) Taxable Value 2(d) Rate wise Break up 2(e) Output tax
           
           
           
           
        Total  
        Less TDS   
        Net Output Tax
 

 

3. BREAK UP OF ZERO RATED SALES
3(a) Category 3(b) Gross sales 3(c) Less : sales Returns 3(d) Less : Discounts 3(e) Net Sales
Direct Export out of India        
Sale against H form        

4. PRIOR PERIOD ADJUSTMENTS
4(a) Prior period adjustment of Sales 4(b) Adjustment in Sale 4(c) Adjustment in Output tax 4(d) Prior period adjustment of Purchases 4(e) Adjustment in Purchase 4(f) Adjustment in Input tax
Cancellation of sales     Cancellation of Purchase    
Sales Return     Purchase Returns    
Change in nature of sales     Change in nature of Purchase    
Change in sale consideration     Change in purchase consideration    
Total     Total    

5. ANY OTHER ADJUSTMENT (PLEASE SPECIFY)
   

Instructions for filling the form

1 Please fill all the fields in the form and the Ahnex as applicable.

2 The Annual Statement has to be filed on or before 20th November of the following year to which the taxable activities of this statement pertain.

3 In case of minors, the specimen signature of guardian/trustee should be furnished.

4 All amounts should be reported in Rupees only.

5 For reporting prior period adjustments [Field 3(c) and 4(f)], please ensure that you reflect all the adjustment that have already been declared in your quarterly/monthly return forms, as well as any further adjustment that may have occurred after filing of the last quarterly report; provided they are in accordance with the provisions of the Act/Rules.

6 For reporting adjustments to input tax credits on account of branch transfers [Field 4(j)], please ensure that you reflect all the adjustments that have already been declared in your quarterly/monthly return forms, as well as any further adjustments that may have occurred due to branch transfers after filing of the last quarterly returns; provided you have already claimed full input tax credit during the year for the stock that have subsequently been branch transferred.

7 For reporting adjustments to input tax credits on account of tax free sales [Field 4(i)], please ensure that you reduce your input tax credit by the required amount for the part of the taxable purchases used for making tax free sales, if such adjustments have not been declared in your quarterly returns.

FORM VAT 21

(See Rule 40)

ANNUAL STATEMENT BY A REGISTERED PERSON

(Please read the INSTRUCTIONS CAREFULLY before filling the form)

TRN                   For period (dd.mm.yy) From ________ To _________

Name of the person:  
   
Address of the person:  
   
  Pin State:
  Tel Fax
  E-mail address:  

1 SALES DETAILS Q 1 Q 2 Q 3 Q 4
(a) Gross Sales during the year        
(b) Less: Tax free sales        
(c) Less: Returns        
(d) Less: Cash/Trade discount        
(e) Net taxable sales during the year subject to TOT        

2 PURCHASE TAX        
(a) Purchases u/s 20        
(b) Purchases tax payable        

3 PURCHASE DETAILS Q 1 Q 2 Q 3 Q 4
(a) Gross Purchases        
(b) Tax free purchases        

4 PRIOR PERIOD ADJUSTMENT OF SALES Q 1 Q 2 Q 3 Q 4
(a) Cancellation of sales        
(b) Sales returns        
(c) Any other (specify)        
(d) Net prior period adjustments        

5 OUTPUT TAX Q 1 Q 2 Q 3 Q 4
(a) TOT on net taxable sales within the year as per 1 (e)        
(b) Add : Purchase tax as per 3(b)        
(c) Increase/Decrease in tax based on prior period adjustment        
(d) Net output tax +[54(a)+5(b)+5(c)]        
(e) Amount of tax deposited as per 5(d)        

Declaration: I solemnly declare that to the best of my knowledge and belief, the information given on this form is true and correct
Name   Designation  
Signature   Date (dd. mm. yy)  

4 TOTAL AMOUNT PAYABLE/FOR THE YEAR  

5 REFUND DUE, IF ANY.  

INSTRUCTIONS FOR FILLING THE FORM

1. Please fill all the fields in the form and the annex as applicable.

2. The Annual Statement has to be filled on or before 20th August of the following year.

3. In case of minors, the specimen signature of guardian/trustee should be furnished.

4. All amount should be reported in Rupees only.

Place : ____________________

FORM VAT - 22

[See rule 41]

VAT AUDIT REPORT

(In a case where the accounts of the business have not been audited under any other law)

1. We have audited the trading account, profit and loss account and balance sheet as at 31st March, ___________ and the profit and loss account for the year/period ended on the date, attached herewith, of M/s _______________________ (mention name and address of the person) holding TIN _____________________ under the Punjab Value Added Tax Act, 2005.

2. We conducted our audit in accordance with the auditing standards generally accepted in

India. Those standards required that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. Subject to limitations of the audit indicated in para 2 above, we certify that the above referred balance sheet, profit and loss account and trading account or manufacturing account are in agreement with the books of account maintained at the principal place of business at the above address and branches situated in the State of Punjab at the following places : ___________

4. I/We further certify that :

(a) returns field by the person reflect true position of sales and purchases;

(b) the person has paid tax in accordance with the account books;

(c) input tax credit claimed in returns is as per provisions of the Punjab Value Added Tax Act, 2005 and rules framed thereunder;

(d) input tax credit has been claimed against valid original invoices.

5. The Balance sheet and the profit and loss account have been drawn up in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India.

6. (a) We report our observations/comments/discrepancies/inconsistencies, if any, as under:

(b) Subject to above :

(A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of our audit and have found them to be satisfactory.

(B) In my/our opinion, proper books of account as required by law have been kept at the above principal place of business and the branches of the person so far as appears from our examination of the books.

(C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-

(i) In case of the balance sheet, of the state of the affairs of the person as at 31st March _______; and

(ii) in the case of the Profit and Loss Account/Income and Expenditure Account, of the profit/loss or surplus/deficit of the person for the year period ended on that date.

7. The statement of the particulars as required to be furnished under Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005, is annexed herewith. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said annexure are true and correct.

Date : ________________ Signature of the Chartered Accountant
Place : ________________ Name : _________________________
  _______________________________
  Status __________________________
  Membership No. : ________________
  _______________________________
  _______________________________

(Encl. Annexure - A)

Statement of Particulars

GENERAL INFORMATION

1. Name of the person  
2. Address (principal place of business) :
3. VRN under Punjab Value Added Tax Act, 2005 :
4. Constitution :
5. Income Tax PAN :
6. Period under audit :
7. Address of all branches and manufacturing Units within the state :
8. Address of branches and manufacturing Units outside the state :
9. Nature of business - resale/manufacture/ Importer/exporter/works contractor/lessor/ :
  Others (pl. Specify)  
10. Change in the nature of business (if any)

(The brief particulars of such change)

:
11. Changes in the constitution :
  (The brief particulars of such change)  
12. (a) Books of account maintained. :
  (In case books of account are Maintained in a computer system, mention the books of accounts Generated by such computer system) :
(b) List of books of account examined. :
(c) Method of Accounting followed and brief particulars of change, if any. :
(d) Method of valuation of stock and brief particulars of Change, if any. :
13. Classes of main goods dealt with by the person (Schedule entry wise classification of goods for sale as claimed by the person.) :

Sr No. Goods Covered by Schedule Entry at
1.      
2.      
3.      

PART A

GROSS TURNOVER OF SALES AND PURCHASES

Particulars   Sales

Rs.

Purchases

Rs. 

Sales/Purchases including sales and purchases/receipts and payments of account works contract, hire purchases etc. Within the state of Punjab.    
Add: Goods returned debited/credited to accounts    
Excise collected separately not credited to Sales A/c and Cenvat credit availed credited to Purchases A/c    
Output Tax collected separately not credited to Sales A/c and input tax credit availed credited to Purchase A/c    
Prevailing market price of sales/purchases under hire purchase    
Sales/purchases of capital goods    
Other sales/purchases    
Other adjustments (if any), specify    
TOTAL    
Less :

Hire charges received/paid included above

   
Goods returned in the prescribed manner gross of tax    
Labour in case of works contract    
Other adjustments (if any), specify    
TAX COLLECTED
VAT    
CST    
TOTAL TURNOVER UNDER ACT    
Less:

Turnover of exempted goods within State

   
Turnover of export/import or in the course of export/Import outside the country    
Inter State sales    
Inter State Branch transfer/consignment Sales    
BALANCE TURNOVER    

5. DETERMINATION OF OUTPUT TAX ON SALES
RATE OF TAX TURNOVER OUTPUT TAX
1 1%    
2 4%    
3 8.8%    
4 12.5%    
5 20%    
6 22%    
7 27.5%    
8 30%    
TOTAL    

6. DETERMINATION OF TAX ON PURCHASES
Balance Turnover of purchases  
Purchases made u/s 19  
Value of purchases of goods listed in Schedule - H purchased from outside the State.  
Purchases made u/s 20  
Turnover liable to tax  

PURCHASE TAX PAYABLE
RATE OF TAX TURNOVER TAX
1 1%    
2 4%    
3 8.8%    
4 12.5%    
5 20%    
6 22%    
7 27.5%    
8 30%    
TOTAL    

7. DETERMINATION OF INPUT TAX
(7A) ON CAPITAL GOODS
Rate Turnover Input Tax for the year B/F from previous year Reverse Tax (if any) C/F to next year Admissible input tax credit for the year
1%            
4%            
20%            
TOTAL            

(7B) ON OTHER THAN CAPITAL GOODS
Rate of Tax Turnover Input Tax Reverse Tax Balance Input Tax
1%        
4%        
8.8%        
12.5%        
20%        
22%        
27.5%        
30%        
TOTAL        

(7C) ADMISSIBLE INPUT TAX CREDIT FOR THE TAX PERIOD
On Capital Goods for the year as per 7A above  
On other Goods  
Brought forward from previous year  
For the year As per 7B above  
TOTAL  
Less:

No credit since sales are exempted

 
Deduction on A/c of Interstate Branch transfer /consignment sales  
NET INPUT TAX CREDIT AVAILABLE FOR THE YEAR  
8) TAX LIABILITY
Output Tax for the year (Total as per 5 above)  
Less: Input Tax credit for the year (As per 7C above)  
Tax on Purchases (As per 6 above)  
Balance  
Less: Tax Paid during the year  
Balance Dues/Credit  

OTHER INFORMATION/DISCREPANCIES

TURNOVER DISCLOSED IN RETURNS

Month Total Sales Total Deductions Balance Turnover  Total Output Tax  Total Purchases Total Deductions  Balance Turnover  Taxable Turnover  Tax on Purchases  Total Tax Payable (4+9) Tota ITC Availed Amount of tax paid during the period
                         
1 2 3 4 5 6 7 8 9 10 11 12 13
APR                        
MAY                        
JUN                        
JUL                        
AUG                        
SEP                        
OCT                        
NOV                        
DEC                        
JAN                        
FEB                        
MAR                        
Total:                        

(1) Whether there is delay in payment of tax. If so, please give particulars:

Sr No. Due Date Date of Payment Amount Delay Interest Payable
1          
2          
3          
..          

(2) Whether there is delay in filling of returns:

Sr. No. Period of Return Due Date Date of Filing Reasons, if any
1        
2        
3        
..        

3. Whether the person has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules. If there is delay in deposit of tax so deducted, please give details:

Sr. No. Particulars Amount of Tax deducted Due Date for payment Date of payment
1        
2        
3        
..        

4. Whether all declarations for all sales claimed at concessional rate or value of purchases from the exempted units as required under Act and Rules are received. If not, given details :

Sr. No. Invoice Date Name of Party Amount of Bill
1        
2        
3        
..        

(5) Give details of sales effected as commission agent :

Sr. No. Name of Principal and Address VRN/TIN No., if any Total Sales Output, if Any VAT/CST
1        
2        
3        
..        

PART B

A. SALES IN THE COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA

Whether all declarations and documents as required under the Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005 are available on record. If not, give details :

Sr. No. Invoice No. Date Name of the Buyer Amount

(Rs.)

ITC Claimed
1          
2          
3          
..          

B. INTER-STATE SALES:

1) Whether Inter-state sales claimed as liable to tax as per Section 8 (1) of CST Act are supported with declarations in Form 'C'. If not, give details:

Sr No. Invoice No. Date Name of the Buyer Amount

(Rs.)

ITC Claimed
1          
2          
3          
..          

2) Whether all Inter-state Branch transfers/consignment sales are supported with Declaration in Form 'F'. If not, give details:

Sr No. Invoice No. Date Name of the Buyer Amount (Rs.) ITC Claimed
1          
2          
3          
..          

3) Total taxable inter-state sales, as per books of account:

4) Cental Sales Tax payable:

5) Total taxable inter-state sales as per returns

Particulars Sales Tax payable Tax paid
April      
May      
June      
July      
August      
September      
October      
November      
December      
January      
February      
March      
TOTAL:      

Give reconciliation of difference in taxable sales as per books and as per return.

6) Whether there is delay in filing of returns. If so, give details:

Sr. No. Particulars Due Date for filing Date when filed
1      
2      
3      
..      

7) Whether there is delay in payment of tax. If so, give details:

Sr. No. Due Date Amount Delay Interest payable Payable
1          
2          
3          
..          

8) INPUT TAX ADJUSTMENTS INFORMATION

(In case Input Tax Credit is more than Output Tax)

Balance of Credit as per (8) above

Less: Adjustments : Against any dues under the Act

1) Period __________ to _________ Order Ref. ________

.

.

 
2) Against any dues under Central Sales Tax Act, 1956 Period

____________ to __________ order ref. _______

.

.

 
3) Refund claimed on account of export sales

Date of Application ____________________________

 
 
4) Refund claimed in other cases, if any.

Date Application ______________________________

 
 
Sub Total (1) to (4)
 
 
Balance Input tax credit on other goods carried forward to next year
 
 
Balance Input Tax Credit on Capital Goods carried forward next year as per (7A)
 
 

I declare that the particulars above are true and correct we have verified the above particulars from books of accounts and other relevant records and certify the same as true and correct

Signature of Proprietor/ Signatures of the
Partner/Authorised Agent With Seal Chartered Accountant
  Name :____________________________
  _____________________________________
Date: _____________ Status :____________________________
  Membership No. :____________________
Place: _________________ Address :___________________________
  ___________________________________
  ___________________________________

FORM VAT - 22A

AUDIT REPORT

1. I/We have audited the Balance sheet as at 31st March, _______________________ and the Profit and Loss account for the year/period ended on the date, attached herewith, herewith, of M/s __________________________ (mention name and address of the Taxable person ) holding VRN _____________________ under the Punjab Value Added Tax Act, 2005 and Registration No. ____________ under the Central Sales Tax Act, 1956.
2. I/We certify that the above referred Balance Sheet and the Profit and Loss account are in agreement with the books of account maintained by M/s _________________________________
3. (a) I/We report our observations/comments/discrepancies/inconsistencies, if any, as under :-
  (b) Subject to above:
  (A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of our audit and have found them to be satisfactory.
  (B) In my/our opinion, proper books of account as required by law have been kept at the principal place of business and the branches of the person so far as appears from our examination of the books.
  (C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-
  (i) In case of the Balance Sheet, of the state of the affairs of the person as at 31st March _______; and
  (ii) in the case of the Profit and Loss account of the profit/loss for the period ended on that date.
4. The statement of the particulars as required to be furnished under Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005, is annexed herewith. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said annexure are true and correct.

................................................

Signature of the

CHARTERED ACCOUNTANT

(Name)

(Proprietor/Partners)

Membership No :___________

Address: _________________________________________

Place :

Date :

FORM VAT - 22B

AUDIT REPORT

1. I/We report that the audit of M/s __________________ (mention name and address of the Registered person) holding VRN _______________ was conducted by me/us ______________ (mention the name of the auditor) in pursuance of provisons of ______________
2. I/We annex hereto a copy of my/our/their audit report dated ____________ alongwith a copy each of the audited Profit and Loss A/c for the period/year ended on 31st March ____________ and Balance Sheet as at 31st March __________ and documents declared as part of and annexed thereto.
3. (a) We report our observations/comments/discrepancies/inconsistencies, if any, as under:-
  (b) Subject to above:
  (A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of our audit and have found them to be satifactory.
  (B) In my/our opinion, proper books of account as required by law have been kept at the principal place of business and the branches of the person so far as it appears from our examination of the books.
  (C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said acconts, read with notes thereon, if any, give a true and fair view :-
  (i) In case of the balance sheet, of the state of the affairs of the dealer/person as at 31st March _______; and
  (ii) in the case of the Profit and Loss account of the profit/loss for the period ended on that date.
   
4. The statement of the particulars as required to be furnished under Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005, is annexed herewith. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said annexure are true and correct.

..............................................

Signatures of the

CHARTERED ACCOUNTANT

(Name)

(Proprietor/Partners)

Membership No ._____________

Address: ______________________________________________

Place :

Date :

Annexure - A

STATEMENT OF PARTICULARS

GENERAL INFORMATION

1. Name of the person :
2. Address (principal place of business) :
3. VRN under Punjab Value Added Tax Act, 2005 :
4. Constitution :
5. Income Tax PAN :
6. Period under audit :
7. Address of all branches and manufacturing Units within the state :
8. Address of branches and manufacturing Units outside the state :
9. Nature of business - resale/manufacture/ Importer/exporter/works contractor/lessor/ :
  Others (pl. Specify)  
10. Change in the nature of business (if any)

(The brief particulars of such change)

:
11. Changes in the constitution :
  (The brief particulars of such change)  
12. (a) Books of account maintained. :
  (In case books of account are Maintained in a computer system, mention the books of accounts Generated by such computer system) :
(b) List of books of account examined. :
(c) Method of Accounting followed and brief particulars of change, if any. :
(d) Method of valuation of stock and brief particulars of Change, if any. :
13. Classes of main goods dealt with by the person (Schedule entry wise classification of goods for sale as claimed by the person.) :

Sr No. Goods Covered by Schedule Entry at
1.      
2.      
3.      

PART A

GROSS TURNOVER OF SALES AND PURCHASES

Particulars   Sales

Rs.

Purchases

Rs. 

Sales/Purchases including sales and purchases/receipts and payments of account works contract, hire purchases etc. Within the state of Punjab.    
Add: Goods returned debited/credited to accounts    
Excise collected separately not credited to Sales A/c and Cenvat credit availed credited to Purchases A/c    
Output Tax collected separately not credited to Sales A/c and input tax credit availed credited to Purchase A/c    
Prevailing market price of sales/purchases under hire purchase    
Sales/purchases of capital goods    
Other sales/purchases    
Other adjustments (if any), specify    
TOTAL    
Less :

Hire charges received/paid included above

   
Goods returned in the prescribed manner gross of tax    
Labour in case of works contract    
Other adjustments (if any), specify    
TAX COLLECTED
VAT    
CST    
TOTAL TURNOVER UNDER ACT    
Less:

Turnover of exempted goods within State

   
Turnover of export/import or in the course of export/Import outside the country    
Inter State sales    
Inter State Branch transfer/consignment Sales    
BALANCE TURNOVER    

5. DETERMINATION OF OUTPUT TAX ON SALES
RATE OF TAX TURNOVER OUTPUT TAX
1 1%    
2 4%    
3 General Rate 12.5%    
4 20%    
5 30%    
TOTAL    

6. DETERMINATION OF TAX ON PURCHASES
Balance Turnover of purchases  
Purchases made u/s 19  
Value of purchases of goods listed in Schedule - H purchased from outside the State.  
Purchases made u/s 20  
Turnover liable to tax  

PURCHASE TAX PAYABLE
RATE OF TAX TURNOVER TAX
1 1%    
2 4%    
3 General Rate 12.5%    
4 20%    
5 30%    
TOTAL    

7. DETERMINATION OF INPUT TAX
(7A) ON CAPITAL GOODS
Rate Turnover Input Tax for the year B/F from previous year Reverse Tax (if any) C/F to next year Admissible Input Tax Credit for the year
1%            
4%            
12.5%            
TOTAL            

(7B) ON OTHER THAN CAPITAL GOODS
Rate of Tax Turnover Input Tax Reverse Tax Balance Input Tax
1%        
4%        
12.5%        
20%        
30%        
TOTAL        

(7C) ADMISSIBLE INPUT TAX CREDIT FOR THE TAX PERIOD
On Capital Goods for the year as per 7A above  
On other Goods  
Brought forward from previous year  
For the year As per 7B above  
TOTAL  
Less:

No credit since sales are exempted

 
Deduction on A/c of Inter-state Branch transfer /consignment sale  
NET INPUT TAX CREDIT AVAILABLE FOR THE YEAR  
8) TAX LIABILITY
Output Tax for the year (Total as per 5 above)  
Less: Input Tax credit for the year (As per 7C above)  
Tax on Purchases (As per 6 above)  
Balance  
Less: Tax Paid during the year  
Balance Dues/Credit  

OTHER INFORMATION/DISCREPANCIES

TURNOVER DISCLOSED IN RETURNS

Month Total Sales Total Deductions Balance Turnover  Total Output Tax  Total Purchases Total Deductions  Balance Turnover  Taxable Turnover  Tax on Purchases  Total Tax Payable (4+9) Tota ITC Availed Amount of tax paid during the period
                         
1 2 3 4 5 6 7 8 9 10 11 12 13
APR                        
MAY                        
JUN                        
JUL                        
AUG                        
SEP                        
OCT                        
NOV                        
DEC                        
JAN                        
FEB                        
MAR                        
Total:                        

(1) Whether there is delay in payment of tax. If so, please give particulars:

Sr No. Due Date Date of Payment Amount Delay Interest Payable
1          
2          
3          
..          

(2) Whether there is delay in filling of returns:

Sr. No. Period of Return Due Date Date of Filing Reasons, if any
1        
2        
3        
..        

(3) Whether the person has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules. If there is delay in deposit of tax so deducted, please give details:

Sr. No. Particulars Amount of Tax deducted Due Date for payment Date of payment
1        
2        
3        
..        

(4) Whether all declarations for all sales claimed at concessional rate or value of purchases from the exempted units as required under Act and Rules are received. If not, given details :

Sr. No. Invoice Date Name of Party Amount of Bill
1        
2        
3        
..        

(5) Give details of sales effected as commission agent :

Sr. No. Name of Principal and Address VRN/TIN No., if any Total Sales Output, if Any VAT/CST
1        
2        
3        
..        

PART B

A. SALES IN THE COURSE OF EXPORT OUTSIDE THE TERRITORY OF INDIA

Whether all declarations and documents as required under the Punjab Value Added Tax Act, 2005 and Punjab Value Added Tax Rules, 2005 are available on record. If not, give details :

Sr. No. Invoice No. Date Name of the Buyer Amount

(Rs.)

ITC Claimed
1          
2          
3          
..          

B. INTER-STATE SALES:

1) Whether Inter-state sales claimed as liable to tax as per Section 8 (1) of CST Act are supported with declarations in Form 'C'. If not, give details:

Sr No. Invoice No. Date Name of the Buyer Amount

(Rs.)

ITC Claimed
1          
2          
3          
..          

(2) Whether all Inter-state Branch transfers/consignment sales are supported with Declaration in Form 'F'. If not, give details:

Sr No. Invoice No. Date Name of the Buyer Amount (Rs.) ITC Claimed
1          
2          
3          
..          

(3) Total taxable inter-state sales, as per books of account:

(4) Cental Sales Tax payable:

(5) Total taxable inter-state sales as per returns

Particulars Sales Tax payable Tax paid
April      
May      
June      
July      
August      
September      
October      
November      
December      
January      
February      
March      
TOTAL:      

Give reconciliation of difference in taxable sales as per books and as per return.

(6) Whether there is delay in filing of returns. If so, give details:

Sr. No. Particulars Due Date for filing Date when filed
1      
2      
3      
..      

(7) Whether there is delay in payment of tax. If so, give details:

Sr. No. Due Date Amount Delay Interest payable
1        
2        
3        
..        

8) INPUT TAX ADJUSTMENTS INFORMATION

(In case Input Tax Credit is more than Output Tax)

Balance of Credit as per (8) above

Less: Adjustments : Against any dues under the Act

1) Period __________ to _________ Order Ref. ________

.

.

 
2) Against any dues under Central Sales Tax Act, 1956 Period

____________ to __________ Order ref. _______

.

.

 
3) Refund claimed on account of export sales

Date of Application ____________________________

 
 
4) Refund claimed in other cases, if any.

Date Application ______________________________

 
 
Sub Total (1) to (4)
 
 
Balance Input tax credit on other goods carried forward to next year
 
 
Balance Input Tax Credit on Capital Goods carried forward next year as per (7A)
 
 

I declare that the particulars above are true and correct we have verified the above particulars from books of accounts and other relevant records and certify the same as true and correct

Signature of Proprietor/ Signatures of the
Partner/Authorised Agent With Seal ____________________________________
  CHARTERED ACCOUNTANT
  Name :____________________________
  _____________________________________
Date: _____________ Status :____________________________
  Membership No. :____________________
Place: _________________ Address :___________________________
  ___________________________________
  ___________________________________

FORM VAT 23

(See Rule 42)

LIST OF SALES

VRN :
                 
 
 

Tax Period: From:     /     / 2 0     To:     /     / 2 0    

Name:                                                  

Address:                                                  

                                                     

                                                     

                                                     

Customer wise Summary of Sales (within State)

S. No. VRN/TRN Name and Address of purchaser Value of goods Purchases against Form 'H' Amount of Tax
      Tax free Exempted Taxable    
1              
2              
3              
4              
5              
6              
7              
8              
9              
10              

Date:
    /     / 2 0    
 
 
    SIGNATURE AND SEAL OF THE AUTHORISED PERSON

FORM VAT 24

(See Rule 42)

LIST OF PURCHASES

Name :
                                                 
 
Address :
                                                 

                                                 

                                                 

VRN :
                     
 
 
Tax Period : From :
    /     / 2 0      
 
To :
    /     / 2 0      
 

Supplier wise Summary of Purchases (within state)

S. No.

VRN/TRN Name & Address of selling person Purchases value Purchases against Form 'H' Purchase from other than taxable persons
      Tax Free Exempted Taxable Rate Amount of tax    
1                  
2                  
3                  
4                  
5                  
6                  
7                  
8                  
9                  
10                  
                   

Date:
    /     / 2 0    
 
 
    SIGNATURE & SEAL OF THE AUTHORISED PERSON

FORM VAT-29

[See rule 52]

Application for Refunds by a Person (other than organisations listed under Schedule G) under Punjab Value Added Tax Act, 2005

To,

The Designated Officer

_________________

_________________ (City / Place)

Name of the Applicant: _____________________________________________________________

Address: ________________________________________________________________________

VRN/TRN                            

Return period (DD.MM.YY) for which application of refund is made in this Form From________ To__________ Date of filing return

1. Refunds as per return Amount (Rs.)
  a. Net input tax credit available as epr col. 4(o) of the return in Form VAT-15  
  b. Less output tax, if any, as per col. 3(d) of the return in Form VAT-15  
  c. Excess actual ITC available at the end of the return period as per col. 6(i) (i)  
  d. Carry forward of the ITC out of col. (c) above, if any, as per return  
  e. Amount claimed as refund

[Amount of tax, penalty, interest or all of them due and payable by the claimant are to be adjusted out of redunf claim as per proviso to Section 39 (1) of the Act]

 
2. Sales under CST Act  
  Direct export  
  Indirect export  
  Interstate sales/transfers  
3. Mandatory supportings:  
A. In case of direct exporter  
  a. Copy of the invoice issued to the buyer  
  b. Bill of Lading, Airway Bill, Shipping Bill or similar documents, containing "Let Export Order" endorsed by Customs Authorities  
  c. Custom Clearance Certificate in case of export to Nepal and Bhutan  
B. In case of penultimate Sale for export:  
  a. Form 'H', as prescribed under the Central Sales Tax (Registration and Turnover Rules), 1957  
  b. Copy of Bill of Lading, Airway Bill, Shipping Bill or similar documents, containing "Let Export Order" as endorsed by Customs Authorities
 
 
  c. Copy of invoice issued to purchaser  
C. In case of interstate sales/transfer  
  a. Form C, D, F, E-1 or E-2, as the case may be  
D. Refund on account of proceedings under the PVAT Act  
  a. Certified / Attested copy of assessment order in case of assessment.  
  b. Certified / Attested copy of appellate order in case of appeal  

Declaration: I solemnly declare that to the best of my knowledge and belief, the information given on this form is true and correct.

Name _______________________ Designation _______________________________

Signature ______________________ Date ____________________________ (dd.mm.yy)

--------------------------------------------------------------------------------------------------------------------------------------------------

For Office use only

Amount of refund granted 
 
 

 
 
  Designated officer

FORM VAT-29-A

[See rule 52]

Application for Refunds by organisations listed under Schedule G under Punjab Value Added Tax Act, 2005

To,

The Designated Officer

........................................................

..................................... (City/Place)

APPLICANT ORGANIZATION DETAILS
1. Name of the Organization

2. Address

3. Category/Entry of schedule G in which organization is covered ________________________________________________________
Period (DD.MM.YY) for which application of refund is made in this Form From__________ To____________

1. PURCHASES IN EXCESS OF RS. 5,000 MADE DURING THE ABOVE PERIOD FROM A TAXABLE/REGISTERED PERSON (attach invoices)
Invoice No Invoice Date (dd.mm.yy) Total Purchase Price Amount of Tax
       
       
       
       
       
       
       
       
       
       
Total for the period

Mode of Refund

(Tick one)

   
     
 
    Refund voucher
 
     
 
Refund Adjustment Order
 
Certificate: Certified that the goods purchased under the above invoices are for use in the official function of the organization.
Declaration: I solemnly declare that to the best of my knowledge and belief, the information given on this form is true and correct.

Name ___________________

Signature ________________

Designation ____________________________

Date __________________________(dd.mm.yy)

Seal of the organization

--------------------------------------------------------------------------------------------------------------------------------------------------------

For Office use only

Refund granted
     
 
Fully granted
 
     
 
Partly granted
 
     
 
Not granted
 
Reason, if not fully granted
 
 
 
   

Instructions

1. Please fill all the fields in the forms as applicable

2. Please ensure you are claiming refund in respect of taxable purchases only. Tax free purchases do not give arise to any refund claim.

3. To calculate the tax amount use the tax fraction formula as follows:

S x R

-------------

R+ 100

Where S = sale price of taxable goods and R = Rate of VAT or TOT as the case may be.

FORM VAT-30

[See Section 39 and Rule 52]

REFUND VOUCHER

    Serial Number:
 
 
Place:
 
 
District
 
 

Registration No:
                   
 
Date:
    /     / 2 0    
 

Firm name: M/s
Address:

 

Date of application:
    /     / 2 0    
 

Return period From
    /     / 2 0    
 
To 
    /     / 2 0    
 

Amount of refund
Rs.
 
Rs.
 
 
 
Interest due in case of delayed payment of refunds or decision resulting from acceptance of appeal:
Approved for payment of refund  
Rs. 
 
Date of approval  
    /     / 2 0    
 
Amount of set off Rs.
 
 
Amount withheld under Section 37 Rs.
 
 
Total amount of refund available by virtue of this authorization Rs.
 
 

Date

    /     / 2 0    

ASSISTANT EXCISE AND TAXATION COMMISSIONER
  District:
 
 
Information Collection Centre:
 
 

FORM VAT-30A

[See rule 52]

REFUND ADJUSTMENT ORDER

    RAO Serial Number :
 
 
Place:
 
 
District :
 
 

Firm Name :
                                                 
 
Address of the firm
                                                 

                                                 

                                                 

Registration No.
                     
 
Date :
    /     / 2 0      
 

Return details:
 
 
Period :(Month & Year)
 
 
Date of filing the return:
    /     / 2 0      
 
Amount claimed for refund
 
 
Amount approved for payment after recovery under Section
 
 
Date of approval
    /     / 2 0      
 
Validity of RAO:
    /     / 2 0      
 
  Designated Officer

FOR OFFICE USE ONLY

CONFIRMATION OF REFUND AUTHORISED

Date of Approval_____________

Amount____________________

Interest, if any, U/s---_______

  Refund voucher No:___________

Dated:_____________________

Amount:____________________

Date refund Voucher Issued

    /     / 2 0    

Asstt. Excise & Taxation Commissioner District _________   Designated Officer

FORM VAT- 30B

[See rule 52]

Register of Applications for Refund of Tax

Year _______________________ District ____________

Sr.No. Name & Address of the person VRN/TRN Number of the person Date of application for refund Date of order of assessment or where an appeal is preferred, the date of passing of order by the appellate authority Period of assessment for which refund is claimed Amount of refund applied for Amount, if any, ordered to be refunded Name and designation of the officer allowing the refund Method of refund Number and date of issue of Refund Voucher or Refund Adjustment Order Signature of the officer issuing order Period of assessment towards which the adjustment is made Remarks
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           

FORM VAT-30C

[See rule 52 ]

Register of Applications for Refund of Tax

Year ______________ District _____________

Sr No. Name & Address of the person Name of person claiming refund Date of application for rerfund Period for which refund is claimed Amount of refund applied for Amount, if any, ordered to be refunded Name and designation of the officer allowing the refund Method of rerfund Number and date of issue of Refund Voucher Signature of the officer issuing order Remarks
1 2 3 4 5 6 7 8 9 10 11 12
                       

FORM VAT-32

[ See rule 53 ]

SPECIMEN OF PURCHASE REGISTER (Taxable Persons)

Place:
 
 
District:
 
 
VRN/TRN:
                     
 
Date of validity:
    /     / 2 0    
 

Firm Name:

Address:

M/s
 

Sales for the period
From:
    /     / . 2 0    

 

To:
    /     / 2 0    

 

Purchases from within the State

Date of receipt of goods Invoice No. Date of Invoice Total Value as per Invoice VAT rate VAT charged Name & address of the seller with TIN No. Remarks (whether purchased from exempted unit or purchases are T.F.
1 2 3 4 5 6 7 8

Purchases from outside the State of Punjab

Date of receipt of goods Invoice No. Date of Invoice Total Value as per Invoice Name & address of the seller with TIN No. * Remarks (whether purchased from exempted unit of purchases are T.F.
1 2 3 4 5 6

1. Remarks: Mention whether the purchaser are by way of imports from outside India, from outside Punjab or received on consignment basis.

FORM VAT-34

[ See rule 53 ]

SPECIMEN OF PURCHASE REGISTER FOR REGISTERED PERSON

Place:
                                 
 
District:
           
 

Firm Name :
M/s
 
 
Address

TRN:
                   
 
Date
    /     / 2 0    
 
Period of sales From :
    /     / 2 0    
 
To:
    /     / 2 0    
 

Date Invoice No. Seller's particular VRN/TRN Tax free purchase Purchase from exempted units Purchase from other sources Total value of goods purchased
               
               
               
               
               
               
               
               
               
               
               

FORM VAT-35

[See rule 63 and 64]

TRANSIT SLIP

Name of ICC
 
 
ICC Code
 
 
Serial No.
 
 
Exit ICC
 
 
Date
    /     / 2 0    

 

Time
 
 

1 R. C. No of the Consignor
               
 
2 Name and Complete Address of the Consignor
 
 
 
3 R.C. No of the Consignee
               
 
4 Name and Complete Address of the Consignee
 
 
 
5 Description of Goods
 

 

6 Name and Address of the Transport Company
 
 
 
7 G.R. Number
 
 
8 G. R. Date
    /     / 2 0    
 
9 Vehicle Number
 
 
10 Name and Address of the owner of the person incharge of goods
 
 
 
11 Value of Goods
Rs.

 

12 Name of the ICC at exit in case of goods would ultimately leave the territory of Punjab..
 
 

Signature of the Officer-incharge alongwith Code No. and Stamp Entry ICC Signature or thumb impression of the person transporting the goods.

Date and Time when the goods reach the exit ICC  

FORM VAT 36

(See rule 64 and 65)

Declaration for transport of goods to and from the State of punjab

COUNTERFOIL

1. Date of Issue _______________________ Serial No. _________________________

2. Name and Address of the dealer to whom issued ______________________________

3. VRN/TRN of the dealer to whom issued: ___________________________________

4. Particulars of the Issuing Officer

Name ____________________ District ____________________  Ward _______________
        Signature
        (Seal of the issuing authority)

(The above entries to be filled in by the issuing authority)

5. Description of Punjab dealer sending goods from Punjab or receiving goods in Punjab

Name: __________________________________________________________________

Address: _________________________________________________________________

_________________________________________________________________________

VRN/TRN: ______________________________________________________________

6. Description of the person to whom goods are sent or from whom goods are receiving goods in Punjab dealer

Name: ___________________________________________________________________

Address: _________________________________________________________________

_________________________________________________________________________

TIN No. __________________________________________________________________

7. Nature of transaction: (sale / consignment / branch transfer / job work and like)

_________________________________________________________________________

8. Description, Quantity and value of goods

Sr. No. Description Invoice/ Challan No. and date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods __________________

(Please use the reverse side if the names of the commodities are more)

9. Name and address of the transport company / owner of the vehicle by which the goods are consigned:

Name : ____________________________________________________________________

Address: ____________________________________________________________________

9A. Vehicle No.: ______________________________________________________________

9B. GR No. and Date: ___________________________________________________________

COUNTERFOIL (Reverse side of Form VAT-36)

8. Description, Quantity and value of goods

Sr. No. Description Invoice/Challan No. and date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods in figures ____________________ In words _____________________

FORM VAT-36

(See rule 64 and 65)

Declaration for transport of goods to and from the State of punjab

ORIGINAL FOIL

1. Date of issue ________________________ Serial No. __________________________________

2. Name and Address of the dealer to whom issued _________________________________________

3. VRN/ TRN of the dealer to whom issued: _____________________________________________

4. Particulars of the issuing Officer

Name ____________________ District ____________________  Ward _______________
        Signature
        (Seal of the issuing authority)

(The above entries to be filled in by the issuing authority)

5. Description of Punjab dealer sending goods from Punjab or receiving goods in Punjab

Name: _______________________________________________________________________________

Address: _____________________________________________________________________________

_____________________________________________________________________________________

VRN/TRN: ___________________________________________________________________________

6. Description of the person to whom goods are sent or from whom goods are received by Punjab dealer

Name: _______________________________________________________________________________

Address: _____________________________________________________________________________

_____________________________________________________________________________________

TIN No.______________________________________________________________________________

7. Nature of transaction : (sale / consignment /branch transfer/ job work and like)

_____________________________________________________________________________________

8. Description, Quantity and value of goods

Sr. No. Description Invoice/Challan No. and date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods __________________

(Please use the reverse side if the names of the commodities are more)

9. Name and address of the transport company / owner of the vehicle by which the goods are consigned:

Name: __________________________________________________________________

Address: ________________________________________________________________

9A. Vehicle No.: __________________________________________________________

9B. GR No. and Date: ________________________________________________________

DECLARATION

I/ We declare that I / we am / are registered dealer under the Punjab Value Added Tax Act, 2005, holding VRN / TRN ______________________________ and the statements made are correct to the best of my / our knowledge and belief.

  Name of the dealer

Signature of proprietor/partner/authorized person with stamp

 

 

ORIGINAL FOIL (Reverse side of Form VAT-36)

8. Description, Quantity and value of goods

Sr. No. Description Invoice /Challan No. and date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods in figures ___________________ In words ___________________

Name of the dealer: __________________________________________________________

Signature of Proprietor / Partner / authorized person with stamp

Code and Name of the Information Collection Centre : ________________________________

Date of Endorsement: Date _________________ Month ________________Year _____________

  Signature of the endorsing VAT Officer / Inspector
  (Seal)

FORM VAT -36

(See rule 64 and 65)

Declaration for transport of goods to and from the State of punjab

DUPLICATE FOIL

1. Date of issue _______________________ Serial No. ____________________________

2. Name and Address of the dealer to whom issued __________________________________

3. VRN/TRN of the dealer to whom issued: _______________________________________

4. Particulars of the lssuing Officer

Name____________________ District__________________ Ward___________________

  Signature
  (Seal of the issuing authority)

(The above entries to be filled in by the issuing authority)

5. Description of Punjab dealer sending goods from Punjab or receiving goods in Punjab

Name: ______________________________________________________________

Address:_____________________________________________________________

____________________________________________________________________

VRN/TRN: __________________________________________________________

6. Description of the person to whom goods are sent or from whom goods are received by Punjab dealer

Name: _______________________________________________________________

Address:______________________________________________________________

____________________________________________________________________

TIN No. ______________________________________________________________

7. Nature of transaction:( Sale/consignment/ branch transfer/job work and like)*

_____________________________________________________________________

8. Description, Quantity and value of goods

Sr. No. Description Invoice/Challan No. And date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods________________________________

( Please use the reverse side if the names of the commodities are more)

9. Name and address of the transport company/owner of the vehicle by which the goods are consigned:

Name:________________________________________________________________

Address:______________________________________________________________

9A. Vehicle No. :_______________________________________________________

9B. GR No. and Date:_____________________________________________________

DECLARATION

I/We declare that I/we am /are registered dealer under the Punjab Value Added Tax Act, 2005, holding VRN/TRN________________________________and the statement made are correct to the best of my/our knowledge and belief.

  Name of the dealer Signature of proprietor/partner Authorized person with stamp

DUPLICATE FOIL (Reverse side of Form VAT-36)

8. Description, Quantity and value of goods

Sr. No. Description Invoice /Challan No. and date Quantity Value of goods (Rs.)
  Code Name     In figures In words

Total value of goods in figures _______________________ In words ______________________

Name of the dealer: ______________________________________________________________

Signature of Proprietor / partner / authorized person with stamp

Code and Name of the Information Collection Centre : __________________________________

Date of Endorsement: Date _____________ Month _________________Year _______________

  Signature of the endorsing VAT Officer / Inspector
  (Seal)

FORM VAT - 36A

[See rule 65]

Application for issue of Form VAT- 36

PART - A

To

  The Designated Officer,

Place. _____________________,

District _________________________,

1. I ______________________ Proprietor /Managing Partner/Managing Director/ General Attorney / Head of Department (or any other Joint Officer / Officers duly authorised by him in writing) of the below mentioned firm hereby apply on behalf of the firm for issue of ____ (number) Form VAT-36.

2. List of the _______ (number) used Form VAT-36 from serial number ___________ to serial no. ______ is attached herewith.

3. List of the _______ (number) FORM VAT-36 in transit with serial number __________to serial number __________ is also attached herewith.

  Signature of the applicant _________________
  Name ________________________________
  Status ________________________________
Place_____________________________ Name of the firm : _______________________
  Address ______________________________
Date: ____________________________ _____________________________________
  VRN Number___________________________

PART - B

    (To be retained in the office of Designated Officer)

1 Number of Form VAT-36 in possession of the taxable person including issued Punjab General Sales Tax Act, 1948.  
2 Number of Forms issued against this application  
3 Serial Number of Forms issued From: To:
4 Date of issue of Forms  
5 Total Number of Forms available with the taxable person.  
6 Signature of the taxable person in token of having received the Forms mentioned in row 3.  
7 Counter signature of the Designated Officer  

------------------------------------------------------------------------------------------------------------------------------------------------------

PART - C

    To be affixed on the Register of the taxable person)

1 Number of Forms VAT-36 in possession of the taxable person  
2 Number of Forms issued against this application  
3 Serial Number of Forms issued From: To:
4 Date of issue of Forms  
5 Total Number of VAT-36 Forms available with the taxable person.  
6 Signature of the taxable person in token of having received the forms mentioned in row 3.  
7 Counter signature of the Designated Officer.  

FORM VAT-36B

[ See rule 65 ]

Register showing Account of the Form VAT-36

1 Place:
                             
 
  District:
   
 

2

Registration Number:
                     
 
3 Name & Address of the taxable person:      
 
                                                           

                                                           

                                                           

 

Sr. No. Name and address of the dealer of the other State Registration certificate No. of the dealer mentioned in Col. 2 Particulars of the good imported / exported Bill No. and date Value of goods imported / exported Serial No. of VAT-36 Forms issued Date of issue Remarks
1 2 3 4 5 6 7 8 9
                 

FORM VAT - 36C

[See rule 65]

INDEMNITY BOND

Know all men by these presents that I/We ________________________ (Full address of the taxable person) _____________________ registered under the Punjab Value Added Tax Act, 2005 under registration No. _____________________ dated _________________ In the state of Punjab (hereinafter called the Obliger) am/are held and firmly bound up to Government of Punjab( hereinafter called the Government ) in the sum of ____________ (rupees in words) (hereinafter referred to as "the said sum") to be paid to the Government on demand for which payment well and truly be made. I/We bind myself/ourselves and my/our heirs, executors administrators, legal representatives and assigns and the persons for the time being having control over my/over assets and affairs by these presents.

Signed this _____________________ day of ____________________ two thousand and _______________________

Whereas clause (e) of sub rule (2) of Rule 52 of the Punjab Value Added Tax Rules, 2005 requires that in the event a blank or a duly completed Form VAT- 36 is lost while it is in the purchasing dealer or the selling dealer or in transit as the case may be, is required to furnish an indemnity bond. In the case of the dealer registered in the State in the State of Punjab, the indemnity bond is to be furnished to the Assessing Officer from was obtained and in the case of a dealer of a dealer of other State to the notified authority of his State.

And whereas the obliger herein is a taxable person of Punjab/other State.

And whereas the obliger has lost the declaration Form VAT- 36 bearing No. _______________________ which was blank/duly completed and was issued by Designated Officer _________________________ and which was issued by me/us to ____________________________ (taxable person of other State) /received by me/us from _________________________________________ (name of the taxable person of Punjab) /received by me/us from _____________________________ (name of the taxable person of Punjab) in respect of the goods mentioned below:

Sr. No. No.of bill/invoce/challan Date Description of goods Quantity Amount
           
           

Now the condition of the above written bond is such that the obliger shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose, shall be final and bonding on the obliger) as a result of the misuse of misuse of the form, pay to the Government on demand and without demur the said sum of Rs. ____________ Rupees (in words) ______________________ and shall otherwise indemnity and Government as a result of the misuse of such form, then the above written bond shall be void and of on effect but otherwise shall remain in full force effect and virtue. The obliger further undertakes to mortgage/charge to properties specified in the schedule here under written by execution of proper deed of mortgage/charge for the Payment of the said sum.

SCHEDULE

(Give details of properties mortgaged/charged)

And these presents also witnesseth that the liability of the obliger hereunder shall not be impaired of discharged by reason of any forbearance, act or omission of the Government or for any time being granted or indulgence shown by the Government.

The Government agrees to bear the stamp duty, if any, chargeable on these presents.

In witness whereof the obliger has hand/has caused these presents executed by his authorised representatives on the day month and year above written in the presence of:-

1. _________________________

2__________________________

(obligers Signature)

Accepted for and on behalf of the Governor of Punjab by name and designation of the officer duly authorised in pursuance of Article 299 (1) of the Constitution of India, to accept the Bond for and on behalf of the Governor of Punjab. In the Presence of :-

1.__________________________

2.___________________________

(Signature of the Designated Officer with name,

Designation and seal

FORM VAT - 37

[See rule 63]

PERSONAL / SURETY BOND

to be executed by the owner / consignor / consignee of the goods registered under the Punjab Value Added Tax Act, 2005.

BEFORE THE OFFICER INCHARGE OF THE ICC OR CHECK POST OR ANY OTHER OFFICER

No.
  of 20
 
 
______________________________________________________________(Respondent)
Versus     (Petitioner)

THE STATE OF PUNJAB

DECLARATION OF OWNERSHIP

Certified that, I, _____________________________________________, Proprietor / Partner / Managing Director of M/s_________________________________________ (address) ________________________________________ holding VRN No. ___________________ am the owner of goods under transportation in the vahicle No. ____________________ covered by Bill/Cash Memo/Delivery Note Number ___________________________dated ___________________for /Rs__________________________ issued by self/ ________________________ against G.R No. _______________________________________dated _________________________(Transport Company) /Serial No. _______________________________________ dated ____________________of the log book.

Signature ____________________

Name _______________________

Stauts _______________________

PERSONAL BOND

KNOWN all men by these presents that I/We ____________________________________________ (full name) _____________________________ (full address) ________________________ with VAT No. If any am/are held and firmly bound to the Government of Punjab (hereinafter referred to as "the Government") which expression shall, unless excluded by or repugnant to the context, include his successor in-office and assigns in the sum of Rs. _____________________________ (amount in figures and followed by amount in words), (hereinafter referred to as "the said sum"), to be paid to the Government as demanded, for which payment well and truly to be made, I/We bind myself/ourselves, my/our heirs, executors, administrators and legal representatives by these presents.

WHEREAS the above bounden has been required by the officer incharge, sales Tax Check post / ICC ______________________________ Taxation Officer __________________ in writing to furnish security for the said sum for the purpose of securing the proper Payment of the tax/penalty payable by him/them under the PUNJAB VALUE ADDED TAX ACT, 2005 (hereinafter to as 'the said Act') and indemnifying the Government against all loss, cost or expenses which the Government may in any way, suffer sustain or pay reason of omission, default or any person or persons acting under or for him/them to pay such tax/penalty in the manner and by the time provided by or prescribed under the said Act.

Now the condition of the above written bond is that if the above bounden, his/their, executors, his/their , executors, administrators and legal representatives or any person acting under or for him/them, pays/pay the full amount of tax/penalty payable by him/them under the said Act, in the manner and by the time provided by or prescribed under the said Act on demand by any person appointed by the Government under section of the said Act, such demand to be in writing and to be served upon the above bounden persons his/their heirs, executors, administrators and legal representatives or any person or persons acting under or for him/them in the manner provided by or prescribed under the said Act, shall also at time indemnifying and save harmless the Government from all and every loss, cost or expenses which has been or shall or may at any time or times hereafter during the period in which the above bounden in held liable to pay tax/penalty under the said Act, because by reason of any act, omission, default, failure or insolvency of the above bounden or of any person or persons acting under or for him/them, then this obligation shall be void and of no effect, otherwise the same shall be and remain in full force and it is hereby further agreed that in the event of the death / partition / disruption / dissolution/winding up or the final cessation of the liability, under the Act or the rules framed thereunder of the above-bounden, this bond shall/remain with the officer incharge. Check Post/ICC/Taxation Officer.

_____________________________ for one year from the occurring of any of the events aforesaid for recovering any tax/penalty that may be payable by the above bounden or any loss, cost or expenses that my have been sustained, incurred, or paid by the Government owing to the act, omission default, failure or insolvency of the above bounden any person or persons acting under or for him/them or the above bounden heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bounden death/partition/disruption/dissolution/winding up of final cessation of his/her liability under the said Act or the rules framed thereunder.

PROVIDED always that without prejudice to any other right or remedy for recovering the tax/penalty, loss or damage as aforesaid, it shall be open to the Government to recover the amount payable under this bond as arrears of land revenue or final imposed by an authority under the said Act.

In witness where of the said ________________________________ (full name) has hereunto set his hand this _________________________ day of ____________________________ signed and delivered ______________________________ by the above named in the presence of ___________________________

Witness:

1. _________________________ Signature ________________________
2. _________________________ Name (____________________________)
  Status __________________________

SURETY BOND

We,

(1) _________________________________________________________

(2) ___________________________________________________________

(Name and full address of the sureties) hereby declare ourselves sureties for the above bounded and guarantee that he/they shall do and perform, all that he/they, has/have above under-taken to do and perform, and in case for his/their omission, default or failure therein, we hereby bind ourselves, jointly and severally, to forfeit to the Governor of Punjab (here-in-after referred as the Government, which expression shall unless excluded by or repugnant to the context, includes his successor-in-office and assigns) the sum of rupees _____________________ (amount in figures followed by amount in words), hereinafter referred to as the said sum in which the above bounden has bound himself or such other sum as shall be deemed to be sufficient by the officer Incharge, Check Post/ICC/Excise and Taxation Officer in writing to recover any amount of tax/penalty payable by the above bounden and remaining unpaid and also to recover any loss, damages, cost expenses, which the Government may sustain, incur or pay by reason of such omission, default or failure.

AND we also agree that neither of us shall be at liberty to terminate this surety ship except upon giving to the officer incharge, Check Post / ICC / Excise and Taxation Officer six calendar months notice in writing of his intention so to do, and our joint and several liability under this bond shall continue in respect of all acts, omissions, default, failures and insolvencies on the part of the above bounden until the expiration of the said period of six months.

Sureties

1 (i) Signature ____________________ 1 (i) Signature _____________________
  (ii) Name _________________________   (ii) Name __________________________
  (iii) Prop/ Partner/MD of M/s. __________

______________________________

  (iii) Complete Address __________________
  (iv) VRN ________________________ 2 (i) Signature _______________________
  (v) Place _________________________   (ii) Name _________________________
  (vi) District ________________________   (iii) Complete Address ________________
2. (i) Signature ____________________ 1 (i) Signature _____________________
  (ii) Name ___________________________   (ii) Name ____________________________
  (iii) Prop/ Partner/MD of M/s. __________

___________________________________

  (iii) Complete Address __________________
  (iv) VRN __________________________ 2 (i) Signature _______________________
  (v) Place ___________________________   (ii) Name ___________________________
  (vi) District ________________________   (iii) Complete Address _________________

Serial No.
 
 
Dated
    /     / 2 0    
 

Certified that Shri ______________________________ is Prop./Partner/Managing Director M/s _________________________________ and the latter is a bona-fide person registered under the Punjab Value added Tax Act, 2005 in district ___________________________ Further Certified that both the sureties, aforesaid, are solvent and also are registered in district __________ under the Punjab Value Added Tax Act, 2005.

  Signature ____________________________
  Name _______________________________
  (Designated Officer)
  Place. _______________________________
  District ______________________________

FORM VAT-38

[See rule 63]

CASH SECURITY RECEIPT

Book No.:
 
 
Serial No.:
 
 
    Dated:
    /     / 2 0    
 

RECEIVED a sum of Rs. _________________ (in figures)_________________________ (in words) from Shri _______________________________ the owner of the goods or his representative or the driver or any other person incharge of the goods vehicle or vessel No. ______________________, in respect of goods covered, vide Sales Bill/Cash Memo/Invoice/delivery challan No. ________________________ dated ________________ Goods Receipt No. __________________ of M/s ____________________________ (name of the transport co.) dated __________________, Goods Receipt No. _________________ of M/s _____________ (name of the transport co.) dated ___________________, in cash, as security as provided in sub-section (6) (a) of section 51 of the Punjab Value Added Tax Act, 2005.

Signature of the person rendering the amount   Signature of the Issuing Authority with seal

FORM VAT- 39

[See rule 67]

TRANSPORT RECEIPT (TR/GR)

Sr. No.
 
 
Date
    /     / 2 0    
 
From
 
 
To
 
 
Deliver From
 
 
Delivery at
 
 

Name of Consignor with complete address
 
 
Registration Number: VRN /TRN:
               
 
CST No.:
               
 
Name of Consignee with complete address
 
 

 

Registration Number: VRN /TRN:
               
 
  CST No.:
               
 

No. of Packing

Method of Packing Contents as declared Value Private Mark if any Weight Rate Total Freight Freight Remarks
Actual Charged   Rs. P. Paid To Pay  
Q.-Kgs Q.-Kgs            
1 2 3 4 5 6 7 8 9 10 11 12 13
 
 
 
 
                       

Signature of the Manager / Booking Clerk.

Name of Transport Company / Booking Agency

FORM VAT- 40

[See rule 67]

WAY BILL

Number
 
 
Vehicle No.
 
 
Owner
 
 
Name of Driver
 
 
From
 
 
To
 
 

Serial No. Transport Receipt No. Destination No. of Kgs Contents Weight Freight Paid Freight to be paid Previous Freight Remarks
          Quintals Kgs. Rs. P. Rs. P. Rs. P.  
1 2 3 4 5 6 7 8 9 10 11 12 13
 
 
 
 
                         

Signature of the driver Booking Clerk Loading Clerk

FORM VAT-41

[See rule 67]

DESPATCH REGISTER

[To be maintained by the Transporter (s) ]

M/s

Date From To No. of packages along with the method of packing Nature of Goods Value of goods Name and complete address of the consignor with VRN under the PUNJAB ADDED TAX ACT, 2005/ Central Sales Tax Act, 1956. Name and complete address of the consignee with VRN under the State Sales

Tax Act/ Central Sales Tax Act, if any

Transport Receipt No. Challan No. Vehicle Number Freight Charged Date of movement of Goods Remarks Sr. No. of FORM VAT-36
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

.

 

                           

.

 

                           

.

 

                           

FORM VAT-42

[See rule 68]

DELIVERY REGISTER

[To be maintained by the Transporter (s)]

M/s

Serial No.

Date of delivery Station of transport Transport R No. Name of Transport Co. Name and complete address of the consignor with RC No. under the State Sales Tax Act, if registered Name of complete address of the consignee with Rc No. Under PUNJAB VALUE ADDED TAX ACT, 2005 if register. No. of

Packages along with the method of packing.

Name of good. Value of goods. Freight Charged Octroi / Entry Tax Commission Total Date on which Bilti Register of the consignee signed by the trasporter Name of the ICC and Serial No of VAT Form XXIX generated at such ICC. Sr. No. of FORM VAT-36 Name signature and address of the consignee/ authorised person taking of goods
(i) (ii) (iii)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
                                   
                                   

FORM VAT-43

(See rule 69)

BILTI REGISTER-INWARD

(To be maintained by the VRN dealer)

M/s.

TR/ RR No. Invoice No. With date Description of goods Value of goods Vehicle / Wagon No. Name and complete address of the consignor with VRN/ TRN under VAT/Central Sales Tax Act. No. of packages Actual Weight Weight Charged for Rate Date of receipt of goods Freight Paid Name of Transport Co./ Corier Service Sr. No. of FORM VAT-36 used for the transaction REMARKS
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
                             
                             

FORM VAT - 44

[ See rule 69 ]

BILTI REGISTER - OUTWARD

(To be maintained by the taxable person)

TR / RR No.

Invoice No. With date Description of goods Value of goods Vehicle / Wagon No. Name and complete address of the consignee with VRN/TRN No. No. of packages along with the method of packing Actual Weight Weight Charged for Rate Freight Date of Despatch of goods Name of Transport Company REMARKS
Paid To pay
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
 
 
 
 
 
                           

FORM VAT - 45

[ See rule 69 ]

FORWARDING NOTE

The Manger/Incharge
 
 
(Name of Transport Co. / Booking Agency)
Please receive the under-mentioned consignments and forward by Road Transport to
 
 
as consigned below:-

By whom Consigned To whom consigned Place Nature of Goods Number of Articles Value Description and private marks Sender's Weight TO BE FILLED BY THE TRANSPORTER
Name Address Name Address Quintals Kgs. Actual Weight Weight Charged No. of Articles No. of Transport Receipt Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
                               
                               
                               
                                                               

I do hereby certify that I have satisfied myself that the description marks and weight or quantity of goods consigned by me have been correctly entered in this forwarding note.

Signature of the sender or his authorised agent_______________________________ Signature of the Manager/Book Clerk __________________________

Address ____________________________ Name of Transport Company/Booking Agency ______________________________________
Date _______________________________  

FORM VAT- 46

[See rule 70]

AUCTION NOTICE

It is for information of the general public that the goods, the details of which are given hereunder shall be put to public Auction on______________________at 11.00 AM in the office of the undersigned located at ____________________________district_________________________________,by the Auction Committee constituted under Rule 70 (ii) of the Punjab Value Added Tax Rules, 2005 for recovery of arrears of tax penalty and interest under the Punjab Value Tax Act, 2005.

Description of Goods

Terms and Conditions

  1. The goods belong to M/s ______________________who shall have the first option to reacquire the goods as per rule 57 (i) . Only if the above said persons) refuse to reacquire of fails to join the auction proceedings, the goods will be sold to the highest bidder.
  2. The goods can be examined on any working day before the date of auction.
  3. The intending bidder shall required to deposit before actual bid, an earnest money of 10% of the estimated value of the goods. The amount will be adjusted towards balance 75% payment due from the successful bidder(s) and in case of others, the same will be refunded at the close of the auction. In case the successful bidder(s) backs out after the acceptance of bid, the amount shall be forfeited.
  4. The bid will be closed in favour of highest bidder and 25% of the amount of the bid will be deposited at the fall of hammer.
  5. The final bid shall be approved by the Deputy Excise and Taxation Commissioner incharge of the Division, if the auction money exceeds Rs. 50,000/-.
  6. The goods will be allowed to be removed only after approval of the bid and on payment of the balance 75% amount in cash within 72 hours of acceptance of the bid.
  7. In case the successful bidder fails to pay the bid money, the goods shall be resold by auction following the above procedure.
  8. The committee reserves the right to reject any bid without assigning any reason.

    ASSISTANT EXCISE AND TAXATION COMMISSIONER

    DISTRICT______________________________________________

FORM VAT - 47

[See rule 70]

(PRE AUCTION NOTICE)

From

  The Assistant Excise and Taxation Commissioner,

____________________________________

To

  M/s ________________________________

____________________________________

VRN: _______________________________

N O T I C E

  1. WHEREAS, a penalty of Rs. ________________ was imposed on _______________ (date) by ____________________ (name of the officer imposing the penalty ) in respect of the goods detained on _______________________ (date);
  2. WHEREAS, the said penalty amount was payable on or before ________________ (date), which you have not deposited within the period stipulated.
  3. WHEREAS, the said goods __________________________________ (please specify whether the goods are of perishable nature and are subject to decay) are proposed to be put to public auction for realization of the amount as per provisions of Section 51(8) of the Punjab Value Added Tax Act, 2005.

    You are hereby finally called upon to deposit the said penalty amount of Rs. _____________ (figures) along with interest of Rs. _________ totaling Rs. _____________ on or before _____________ (date) in Government Treasury and Produce the proof of payment on _______________ (date) at ____________ (time) in my Office, failing which the said goods shall be put to public auction in accordance with law without any further reference to you. Also note that in case of your not joining the auction, the entire proceeds of auction shall be deposited in the Government Treasury.

    Dated
        /     / 2 0    

     

      Asstt. Excise and Taxation Commissioner
         
      (SEAL)

FORM VAT - 48

[See rule 70]

AUCTION PROCEEDINGS

1. Particulars of Auction committee:

1.
2.
3.
 
 
 
 
 
2. Details of goods:
 
 
3. Estimated Value of goods
 
 
4. Owner of the Goods
M/s
 
5. Date of detention seizure of goods
    /     / 2 0    
 
6. Penalty imposed and or tax charged in the case:
 
 
7. Date of Notice:
    /     / 2 0    
 
8. Date of Publication
    /     / 2 0    
 
9. Whether due process of law completed before putting goods to auction (certificate on record)

Yes No
 
 
10. Whether to original owner of the goods present

Yes No
 
 
If Yes:

(1) Whether the person intends to participate in the auction ?
 
 
(2) If he intends to pay the amount of penalty and tax before commencement of auction
 
 
(3) If he participated in auction what is his maximum offer?
 
 
If No :  
(1) Whether he was apprised of the fact of auction, separately?
 
 
(2) Whether name of the partner(s), proprietor, director was announced for participation in auction?
 
 

11. Time, when auction proceedings commenced
 
 

12. List of Bidders:

(i)
 
 
Amount
 
 
(ii)
 
 
Amount
 
 
(iii)
 
 
Amount
 
 

13. Final Bidder

M/s
 
 
Or Shri
 
 
S/o
 
 
R/o
 
 
 
 
 
Amount
Rs.
 

14. Signature:

Action Committee Final bidder Defaulter/Owner of goods if Present

1
     
 
2
     
 
3
     
 

 
For Office Use Only
 
 

Amount of Bid
Rs.
 
Amount of Penalty and tax
Rs.
 
BALANCE:
Rs.
 

Date of approval by DETC:   /     / 2 0    

  SIGNATURE OF ASSISTANT EXCISE AND TAXATION COMMISSIONER

FORM VAT-49

[See rule 70]

RECEIPT FOR AUCTION MONEY / EARNEST MONEY

Book No.
 
 
Serial No.
 
 
    Dated:
    /     / 2 0    
 

Received a sum of Rs. ___________________ (in figures) ____________________________________________ _____________(in words) from Shri _________________________________________________ on behalf of M/s ______________________________________________________(auction purchaser/intending bidder) in respect of goods ____________________________(specify goods) of M/s _____________________________________ auctioned/to be auctioned on ______________ (date) at _____________________________ (place).

.

.

.

SIGNATURES OF THE DEPOSITORS   SIGNATURE OF THE ISSUING OFFICIAL WITH SEAL

FORM VAT-50

[See rule 79]

INSTITUTION REGISTER OF APPEALS / APPLICATIONS / REVISIONS

Period From:     /     / 2 0     To:     /     / 2 0    

Name of Authority:  

Area of Jurisdiction:  

Sr. No. of Institution

Date of Institution Appeal / Application / Revision Amount of Tax / Penalty / Interest involved Title of Appeal / Application / Revision Date of Order Result Disposal Number Remarks
Whether: Accepted, Rejected, Remanded or Revised Amount (in Rs.)
1 2 3 4 5 6 7 8 9 10
                   
                   
                   
                   
                   
                   
                   

FORM VAT-51

[See rule 79]

PESHI REGISTER OF CASES FIXED BEFORE THE APPELLATE / RE-VISIONAL AUTHORITY

Period From:     /     / 2 0     To.     /     / 2 0    

Name of the Authority:  

Area of Jurisdiction:  

Date:

Sr. No

Previous Date of Fixation No. of Appeal / Application Revision Title of Appeal / Application / Revision Order Remarks
WhetherAccepted / Rejected / Remanded / Revised Adjourned to
1 2 3 4 5 6 7
             
             
             
             

FORM VAT-52

[See rule 79]

DISPOSAL REGISTER OF APPEALS / APPLICATIONS / REVISIONS

Period From:     /     / 2 0     To.     /     / 2 0    

Name of the Authority:  

Area of Jurisdiction:  

Disposal Number Date of Disposal No. of Appeal / Application / Revision TIN No. Date of Institution Title of Appeal / Application / Revision Orders whether Accepted / Rejected / Remanded / Revise Additional demand Date of issue of copy of orders Signatures
1 2 3 4 5 6 7 8 9 10
                   
                   
                   

FORM VAT-53

[See rule 79]

REGISTER OF CASES IN APPEAL AND LITIGATION TO BE MAINTAINED BY THE DESIGNATED OFFICER

Period From:     /     / 2 0     To.     /     / 2 0    

Place:     District:                    

Sr. No.

Demand Amount of Tax/ Penalty/ Interest Involved Name & Address of the Person VAT Number of the Person No. of Appeal / Application / Revision/CWP/ SLP Date of filing Appeal / Application / Revision / CWP / SLP Date of Decision Order Whether Accepted / Rejected / Remanded/ Revised Present Status Remarks
No. Date
1 2 3 4 5 6 7 8 9 10 11 12
                       
                       
                       
                       
                       
                       

FORM VAT-55

[See rule 82]

DEMAND AND COLLECTION REGISTER

District:
 
 

AMOUNT OF TAX UNDER SECTION 33

Sr. No.

Name and Address of taxable person or registered person

VAT/TOT No. First Quarter Second Quarter Third Quarter Fourth Quarter Total
Amount on account of No. & Date of Treasury Challan Amount on account of No. & Date of Treasury Challan Amount on account of No. & Date of Treasury Challan Amount on account of No. & Date of Treasury Challan
VAT/TOT/ Purchase Tax   VAT/TOT/ Purchase Tax   VAT/TOT/ Purchase Tax   VAT/TOT/ Purchase Tax  
1 2 3 4 5 6 7 8 9 10 11 12
                       

AMOUNT OF TAX ASSESSED AND PENALTY IMPOSED, INTEREST CHARGED

VAT/TOT Purchase Tax Penalty under Section- Interest Total Net amount due ITC carry forward, if any. T.R. No. and date, ___ vide which net amount paid. Initials of Assessing Authority Remarks

13 14 15 16 17 18 19 20 21 22
                   

FORM VAT-56

[See rule 48]

TAX DEMAND NOTICE

      OFFICE OF THE DESIGNATED OFFICER
Place:
 
 
District:
 
 
Disposal No.
 
 
Date:
    /     / 2 0    
 

To

M/s _________________________

_____________________________

_____________________________

VRN/TRN
                     
 

You are hereby informed that your taxable turnover for the month / quarter/period/year ________ has been assessed to tax, penalty/interest etc. Under the Act as under:

1 Taxable turnover determine
Rs. 
 
2 Tax Assessed
Rs. 
 
3 Less Tax paid
Rs. 
 
4 Balance Due
Rs. 
 
5 Penalty Imposed U/s
Rs. 
 
6 Penalty Imposed U/s
Rs. 
 
7 Interest U/r
Rs. 
 
8 Total of Col 4 to 7
Rs. 
 

You are hereby directed to pay the sum of Rs. ____________ (Rs. In words) _______________________________________________________ as mentioned in column 8 into appropriate government treasury before (date) _____________ and furnish the receipt of payment in this office on or before the above said date failing which you may be liable to pay interest and / or / other punitive action under the Act, and the said sum will be recoverable from you as an arrears of Land Revenue.

Challan in Form VAT-2 is enclosed for this purpose.

Date: SIGNATURE AND SEAL OF THE DESIGNATED OFFICER
    /     / 2 0    
 

FORM VAT-57

[See rule 85]

SUMMONS TO APPEAR IN PERSON AND / OR PRODUCE DOCUMENTS

Place:
 
 
District:
 
 
TRN / VRN:                     Date:     /     / 2 0    

Firm Name:  
Address:  

WHEREAS, your attendance is necessary to give evidence with reference to ____________________________________________________________

WHEREAS, the following documents are required :-

____________________________________________________________

____________________________________________________________

in an enquiry under the Punjab Value Added Tax Act, 2005 regarding the case concerning __________________________________________ (name) son of _____________________________________ of _________________________________________ (address) now pending before me, you are hereby summoned to **appear in person / produce, or cause to be produced, the said document(s) before me on the ________________ (date) at _______________ (time) at _________________ (place) and not be depart until permitted by me.

2. A sum of Rs. _____________ being your diet money and traveling expenses, is lying in deposit and will be paid to you in due course.

3. Failure, without lawful excuse, to appear and give evidence or produce or cause to be produced the documents, as the case may be, is punishable under the provisions of Order XVI, Rule 12, Civil Procedure Code, 1908.

Given under my hand and seal, this ________________ day of ________________

PLACE:
 
 
  SIGNATURE OF THE APPROPRIATE AUTHORITY WITH SEAL
       
DATE :
    /     / 2 0    
 
  DISTRICT ________________

Note:-

In case the summons is merely for the production of document, it iwll be proper compliance with it if the document is sent per registered post.

* Name, parentage and address of the person to whom the summons is issued.

** These words should be scored out where the summons is for the production of documents only.

I request for replacing the certificate issued to me/us in for ST(D and E) II with a certificate under the Punjab Value Added Tax Act, 2005. I/We are enclosing copy of the said certificate.

Encl: Copy of D and E Certificate.

(Signature & Seal)

  D.S. KALHA

Financial Commissioner, Taxation and Secretary to Government of Punjab, Department of Excise and Taxation.