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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 - 15

[See sub-rule (2) of rule 34]

For dealers paying tax under *section 16(3)/section 16(3A)/section 16(3B)/section 16(6)/section 18(4)

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
                                   

Purchases of goods in West Bengal and calculation of purchase tax.

    From registered dealers A (Rs.) From other than registered delaers
      Amount B (Rs.) Purchase tax C (Rs.)
1 Purchases of goods exempt from tax.     Nil
2 Purchases of taxable goods. See note 1      
3 Total:      

Sales in the return period and calculation of output tax.

4 Aggregate of sale price [Section 2(41)]  
5 Sale price of goods tax on which has been paid on the maximum retail price at time of purchase.  
6 Sales Return within six months from the date of sale  
7 Turnover of sals (01-02-03) [Section 2(55)]  
8 Tax payable under sub-section (3) of section 16 @ 0.25 per centum on 04. For resellers only  
8A. Output tax payable under section 16(3) @ 2 per centum on 7. For manufacturers only    
9 Deductions u/s 16(1) For dealers other than resellers and manufacturers  
  (a) Sales of tax free goods u/s 21.

(b) Sales within the meaning of *section 3/section 5 of the C.S.T. Act, 1956.

(c) Sales which are zero-rated u/s 21A (1).

(d) #Other sales u/s 16(1)(c) read with rule(s).........................

 
10 Turnover of sales after deduction (07 - 09).  

11. Breakup of turnover of sale on which tax is payable at compounded rate and output tax thereon [excluding that part of turnover of sale on which tax is payable at any other rate to be shown in item No. 12 below] Turnover Output Tax
  (i) Sale on which tax is payable u/s. 16 (3A) @ 4% [for clubs]    
  (ii) Sale on which tax is payable u/s.16 (3B) @ 2% [for transferors of right to use goods]    
  (iii) Sale on which tax is payable u/s.16(6) @ 4% [for manu facturers paying tax u/s 16(6)]    

12. Breakup of turnover of sale, other than in 11 above, and output tax thereon [see note 2] Turnover Output Tax
  (i) Sale on which tax is payable @ 1%    
  (ii) Sale on which tax is payable @ 4%    
  (iii) Sale on which tax is payable @ 12.5%    

Sales in the return period and calculation of output tax.

13 Contractual transfer price (excluding VAT). See note 3 (Rs.)
14 Number of tax invoices raised for works contract during the period.  
15 Tax payable under section 18(4) @ two per centum on 13. (Rs.)

Monthly calculation of output tax, interest etc. (See note 4)

    1st month

(Rs.)

2nd month

(Rs.)

3rd month

(Rs.)

16

 

(a) Output tax Month-wise break-up of (3C + 8 + 8A + 11 + 12 + 15)      
  (b) Amount charged in *short/excess, if any.      
  (c) Total output tax [16(a) ± 16(b)]      
17 (a) Tax deducted at source.      
  (b) Tax paid, in the appropriate Govt. Treasury, other than 17(a)      
  (c) Tax paid in excess in earlier period, now adjusted [Rules 40(2A)].      
18 Actual tax payable [16(c) - 17(a) - 17(b) - 17(c)].

Negative amount will be the excess amount.

     
19 (a) Interest payable, if any, u/s 33      
  (b) Interest paid in appropriate Govt. Treasury.      
  (c) Interest *payable/paid in excess [*19(a) - 19(b)/19(b) - 19(a)]      
19A

 

 

(a) Late fee payable under sub section (2) of section 32      
(b) Late fee paid in appropriate Govt. Treasury.      
(c) Late fee* payable/paid in excess [44A(a)-44A(b)/44A(b)-44A(a)]      

20. Payment Details
      Bank / Treasury   Amount (Rs.)
  Date

(dd/mm/yyyy)

Challan No. Name Branch Code Period Tax Interest Late Fee
                   
                   
                   
Total :      

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

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. For liability to pay purchase tax refer to sections 11 and 12, and for applicable rate of such tax refer to section 17.
2. Item 12 applicable only to dealers paying tax u/s 16(3B)/u/s 18(4). For example where a dealer paying tax u/s 18(4) makes a sale of scrap or of any capital goods, etc.
3. Dealers paying tax under sectionn 18(4), shall pay tax on 'contractual transfer price' (i.e. on gross amount received or receivable in respect of works contract executed by such dealer) and not on 'taxable contractual transfer price'
4. Since net tax is payable for a tax period (i.e. monthly), output tax, tax paid, interest, etc. in items 16 to 19 are to be shown for each tax period.
5. Applicable rate of tax for dealers paying tax u/s 16(3A) and u/s 16(3B)- 4% u/s 16(3A) and 2% u/s 16(3B).
6. *Strike out whichever is not applicable. 7.** See rule 34(3) for person who can sign the return.
8. #In item 9(d), aggregate amount is to be given, and a statement showing break-up of sales under each rule is to be enclosed.