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

FORM 14D

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

For dealers enjoying deferment or tax holiday or remission of tax under section 118

RETURN PERIOD

From

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.

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.) B
1	Purchases of goods exempt from tax			Nil
2	Purchases of M.R.P. goods u/s 16(4)	*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 . . . .% [u/s 16(2)(c)]
7	Purchases from dealers paying tax at compounded rate			Nil
8	Purchases of capital goods taxable at the rate of . . . .%	*See note 4*
9	Total

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

			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 CST 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.) B
20	Sales exempt from tax u/s 21			Nil
21	Sales within the meaning of section 3 of the C.S.T. Act, 1956			Nil
22	Sales in the course of *export/import/last sale preceding export within the meaning of section 5 of the C.S.T. Act, 1956			Nil
23	Sales which are zero-rated u/s 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 u/s 16(1)(c) read with rule(s) . . . .	*See note 6*		Nil
26	Sales of M.R.P. goods u/s 16(4) [ As per Annexure A]	*See note 7*		Nil
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)

Contractual transfer price (excluding VAT)

Rs.

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]

(d) #Other contractual transfer prices as prescribed in the rule(s) . . . . [Sec. 18(2)(d)]

Rs.

Taxable contractual transfer price (32-33)

	Break-up of taxable contractual transfer price as arrived at item 34.	Value (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	*Month-wise break-up of (15B+31B+37B)*
	(b) The amount of deferred output tax payable, if any, during the period [only for dealers whose deferment u/s 118 has expired].
	(c) Amount charged in *short/excess, if any.
	(d) Total output tax [38(a) + 38(b) ± 38(c)].
	(e) Out of 38(d), the amount of output tax that is to be deferred or remitted u/s 118 [where output tax is to be deferred or remitted u/s 118].
	(f) Out of 38(d), the amount of output tax that is not to be deferred or remitted u/s 118.
39	(a) Input tax credit (Less refund claimed, if any)
	(b) Input tax credit for the period	*Month-wise brerak-up of (9B)*
	(c) Input tax credit on stock under rule 22
	(d) Accumulated input tax credit available on expiry of deferment/ tax holiday/remission, if any.
	(e) Input tax credit claimed in *short/excess earlier [Sec. 22(17)]
	(f) Reverse credit [Enclose Annexure F]
	(g) Net tax credit [39{(a)+(b)+(c)±(d)(e)}]
	(h) Out of 39(g), the amount that is to be accumulated and carried forward u/s 22(8), if any, until expiry of such period of deferment/tax holiday/remission [Enclose Annexure G*].
	(i) Out of 39(g), the amount to be claimed as refund u/s 22(8A).
	(j) Out of 39(g), the amount foregone (i.e. 25%) for claiming refund u/s 22(8A). [Enclose Annexure G].
	(k) Out of 39(g), the amount available for adjustment with output tax [39(g) 39(h) 39(i) 39(j)].
40	(a) Net tax payable [38(f)39(k)] or
	(b) Excess input tax credit [39(k)38(f)]
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)]
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 *33/34A
	(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 for the return period.
	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 earlier occasion.
4. I.T.C. on capital goods is available in one instalment only. In item 8, mention the appropriate rate of tax on the capital goods- 4%/12.5% and show the calculation accordingly. If both the rates are applicable, first show the calculation for 4% and then 12.5%
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-eg. items 10 to 15.
6. In item 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 manufactures and importers only who are paying tax on M.R.P. u/s 16(4). In item 26B, tax as calculatd 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 contractual transfer price (CTP) 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), and section 22]
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), Annexure F for item 39(f), and Annexure G for item 39(h)/item 39(j).