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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 : FORMS
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THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 14

[See sub-rule (1) of rule 34]

For dealers not enjoying deferment or tax holiday or remission of tax u/s 118, and not paying tax at compounding rate under sub-section (3), or sub-section (3A), or sub-section (3B) of section 16 or sub-section (4) of section 18

RETURN PERIOD
From

DD MM YY to DD MM YY
           

 

REGISTRATION NUMBER
                     

 

Name of the dealer   Trade name, if any  
Address of the principal place of business:  

Whether Original or revised return ? (Tick)       Original   Revised
If revised return, enter the receipt No. If any and the date of furnishing the original return (DD/MM/YY)

Receipt No. DD MM YY
                                   
Acknowledgement No given electronically by the Commercial Taxes Directorate for transmission of the data in this return electronically under sub-rule (3) of the rule 34A

Acknowledgement No  
                   
Date of transmission of the data in this return electronically under sub rule (3) of rule 34A

  DD MM YY
               

PART - A

Purchases of goods meant for **direct use in business from dealers in

West Bengal against tax invoices and determination of I.T.C.

    Amount (Rs.) excluding VAT

A

I.T.C. Claimed

(Rs.)

(To be rounded off to the nearest rupee)

B

1. Purchases of goods exempt from tax   Nil
1a. Purchases of goods specified in the NEGATIVE LIST appended to section 22   Nil
2. Purchases of M.R.P. See note 3   Nil
3. Purchases of goods taxable at the rate of 1%    
4. Purchases of goods taxable at the rate of 4%    
5. Purchases of goods taxable at the rate of 12.5%    
6. Purchases of goods taxable at the rate of .......% [under section 16(2)(c)]    
7. Purchases from dealers paying tax at compounded rate   Nil
8. Purchases of Capital goods taxable at the rate of 4% See note 4    
8a. Purchases of capital goods taxable at the rate of 12.5% See note 4    
8x. Adjustment, if any, in respect of I.T.C. shown in column B (+/-)    
9. Total    

Purchases of goods in West Bengal on which purchase tax is payable u/s 11 *or/and u/s 12.

    Amount purchase (Rs.)

A

Purchase tax payable (Rs.)

B

10 Purchases of raw jute Shipper of jute only will pay tax u/s 11    
11 Purchases of goods taxable at the rate of 1%    
12 Purchases of goods taxable at the rate of 4%    
13 Purchases of goods taxable at the rate of 12.5%    
14 Purchases of goods taxable at the rate of . . . .%    
15 Total    

PART AA

Import of goods from outside the State and purchase made from within the State under section 5(3) of the Central Sales Tax Act,1956

  Type of Import Amount (Rs.)
15A Goods purchased within the meaning of section 3 of the Central Sales Tax Act. 1956  
15B Stock of goods transferred from other States  
15C Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 from other States  
15D Goods imported from outside India within the meaning of sub-section (2) of section 5 of the Central Sales Tax Act, 1956  
15E Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 from within the State of West Bengal  

PART B

Sales in the return period and calculation of output tax.

16 Aggregate of sale price (excluding VAT) Rs.
17 Sale price of goods, tax on which has been paid on M.R.P. u/s 16(4) at the time of purchase or on an earlier occasion [sec. 2(55)(a)] Rs.
18 Intra-State sales *return/rejection within six months from date of sale [sec. 2(55)(b)] [Statement to be furnished in Annexure Sales Return] Rs.
19 Turnover of sales ((16 -17-18) Rs.
  Break-up of turnover of sales as in 19 [In case of No Claim of sales return in sl. 18] / Break-up of Aggregate of Sale Price as in column (1) of Annexure Sales Return [If sales return is claimed in sl. 18] Amount

(Rs.)

A

Output tax

(Rs.)

(To be rounded off to the nearest rupee)

B

20. Sales exempt from tax under section 21   Nil
21. Sales within the meaning of section 3 of the Central Sales Tax, 1956   Nil
22. Sales in the course of *export/import/last sale preceding export within the meaning of section 5 of the Central Sales Tax Act, 1956   Nil
23. Sales which are zero-rated under section 21A(1) Schedule AA   Nil
24. Sales through auctioneer or agent u/s 16(1) (c) read with rule 27(1)   Nil
25. Other sales under section 16(1)(c) read with rule(s) See note 6   Nil
26. Sales of M.R.P. goods under section 16(4) [Enclose Annexure A] See note 7    
27. Sales of goods (other than M.R.P. as in 26) taxable at the rate of 1%    
28. Sales of goods (other than M.R.P. as in 26) taxable at the rate of 4%    
29. Sales of goods (other than M.R.P. as in 26) taxable at the rate of 12.5%    
30. Sales of goods (Other than M.R.P. as in 26) taxable at the rate of ......................%    
30a. Adjustment of output tax on account of sales return, if any shown in column B (+/-)    
30b. Adjustment of output tax, if any, other than for sales return    
31. Output tax (26B+27B+28B+29B+30B+/30aB)    

32 Contractual transfer price (excluding VAT) Rs. 
33 Deductions:

(a) Contractual transfer price of tax free goods [Sec. 18(2)(a)]

(b) Charges towards labour, service and other like charges [Sec. *18(2)(b) read with rule 30(1)/Sec. 18(3) read with rule 30(2)] [Enclose Annexure D]

(c) Amounts paid to sub-contractors [Sec. 18(2)(c)]

(d) #Other contractual transfer prices as prescribed in the rule(s) . . . .

[Sec. 18(2)(d)]

Rs.
34 Taxable contractual transfer price (32-33)  

  Break-up of taxable contractual transfer price as arrived at item 34. Amount (Rs.)

A

Output tax (Rs.)

B

35 Taxable contractual transfer price, taxable at the rate of 4%   Rs.
36 Taxable contractual transfer price, taxable at the rate of 12.5%    
37 Total    

PART C

Monthly calculation of output tax, input tax credit, net tax credit, net tax payable, interest, etc.

    1st month

(Rs.)

2nd month

(Rs.)

3rd month

(Rs.)

38

 

 

(a) Outpur tax Monthwise break-up of (15B+31B+37B)      
(b) Amount charged in *short/excess, if any      
(c) Total output tax [38(a)±38(b)]      
39

 

 

 

(a) Input tax credit B/F (Less refund claimed, if any)      
(b) Input tax credit for the period Monthwise brerak-up of 9B      
(c) Input tax credit on stock under rule 22      
(d) Input tax credit claimed in *short/excess earlier

[Sec. 22(17)]

     
(e) Reverse credit [Enclose Annexure F]      
(f) Net tax credit [39{(a)+(b)+(c)±(d)(e)}]      
40

 

(a) Net tax payable [38(c)39(f)] or      
(b) Excess input tax credit [39(f)38(c)]      
41

 

 

(a) Out of 40(b), input tax credit/rebate adjustable under Central Sales Tax Act, 1956      
(b) Out of 40(b), input tax credit to be claimed as refund      
(c) Out of 40(b), input tax credit to be carried forward      
42

 (a) Tax deducted at source [Statement to be furnished in Annexure TDS]      
(b) Tax paid in appropriate Govt. Treasury, other than 42(a)      
(c) Tax paid in excess in earlier period, now adjusted [Rule 40(2A)]      
(d) Amount credited under Refund Adjustment Order:      
Nature. RAO Book No. Serial No. Date -
Manual      
Electronic      
 		      
43 Actual tax payable [40(a)-42(a)-42(b)-42(c)]

Negative amount will be the excess amount

     
44

(a) Interest payable, if any u/s 33      
(b) Interest paid in appropriate Govt. Treasury      
(c) Interest *payable/paid in excess [44(a)-44(b)/44(b)-44(a)]      

44A (a) Late fee payable under sub section (2) of section 32      
  (b) Late fee paid in appropriate Gove. Treasury      
  (c) Late fee* payable/paid in excess [44A(a)-44A(b)/44A(b)-44A(a)]      
45 Payment Details:
Date

(dd/mm/yyyy)

 Challan no.

 

Bank/Treasury Period

(yyyymm)

Amount (Rs.)

 

Name Branch Code Tax Interest Late Fee
             
             
Total:-  

46 Sale of three main taxable commodities (in terms of sale value) during the return period
    Name of the commodity   Rate of tax Amount (Rs.) 
(i)      
(ii)      
(iii)      

47 Information on issue and receipt of tax invoices
 

Tax Period Tax Invoices Issued   Tax invoices received for purchases from W.B. and on which ITC has been claimed
  From (Serial No) To (Serial No.)  

 

 

From (No. of Sellers) Total number of Invoices Amount of Purchase (excluding VAT)

(Rs.)

             
             
             

DECLARATION

I, (full name in block letters) ..........................................................................................declare that the information given in this return is correct and complete.

## Signature with Date:    Name and Status  

FOR OFFICE USE ONLY:  
Due date of submission (dd-mm-yyyy)                 Date of receipt (dd-mm-yyyy)                
Office Seal

 

Signature of the Receiving Officer

Notes:

1. "I.T.C." means input tax credit or input tax rebate. . 2. "M.R.P." means maximum retail price
3. In item 2, state the amount of purchase of taxable goods on which tax, in accordance with the provisions of section 16(4), has been paid on M.R.P. at the time of purchase or on an earlier occasion.
4. I.T.C. on capital goods is available in one instalment only.
5. In items 1 to 9, amount of purchases is to be given exclusive of tax where I.T.C. is admissible. In case of purchases where no I.T.C. is admissible, amount is to be given inclusive of tax e.g. items 10 to 15.
6. In items 25A, aggregate amount is to be given, and a statement showing break-up of sales under each rule is to be enclosed.
7. The item 26 is for the manufacturers and importers only who are paying tax on M.R.P. u/s 16(4). In item 26B, tax as calculated on M.R.P., and shown in Annexure A, is to be given. Also refer to Notification No. 1373 dated 10th August, 2006.
8. #In item 33(d), aggregate amount is to be given, and a statement showing break-up of C.T.P. under each rule is to be enclosed.
9. Since net tax is payable for a tax period (i.e. monthly), output tax, net tax credit, tax paid, interest, etc. in items 38 to 44 are to be shown for each tax period, and amount of I.T.C. to be carried forward as arrived at item 41(c) in the 1st month shall be shown as I.T.C. brought forward in the 2nd month, and so on.
10. ** Direct use in business means (i) in case of a manufacturer: raw materials, consumable stores, packing materials and capital goods required for the purpose of manufacturing goods, (ii) in case of a reseller: the goods he resells together with the packing materials and capital goods required to keep the goods in a saleable condition or to effect the sale properly in W.B.; and (iii) in case of a works contractor: the goods to be used in the execution of works contract and capital goods required for execution of works contract. [Refer to section 2(5)(a), section 2(6), section 22.]

10a. If there is difference between the amount of tax on actual computation as shown in 3B, 4B, 5B, 6B, 8B and 8aB and the amount of I.T.C. claimed, the amount of difference may be shown in 8xB.

10b. If there is difference between the amount of tax on actual computation as shown in 26B, 27B, 28B, 29B and 30B and the amount of output tax payable, the amount of difference may be shown in 30aB.

11. ## See rule 34(3) for person who can sign the return. 12. * Strike out whichever is not applicable.
13. Annexures to be enclosed: Annexure A for item 26, Annexure D for item 33(b), and Annexure F for item 39(e)."