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THE KERALA VALUE ADDED TAX RULES, 2005 - Forms
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THE KERALA VALUE ADDED TAX RULES,2005

FORM No. 10

RETURN

[for Value Added Tax Dealer]

(See Rule 22 (1))

To Date  
The Assessing Authority  

Year  
Sequence(Monthly/Quarterly/Annual)  
Return period. From ............... To ...............  
Nature of return:- Original/Fresh/Revised  

Dealers Particulars

TIN

CST No.

Name & Address of the dealer ..............

a. Principal place of Business ................

b. Branch(es) ..............................................

Return furnished for Principal place of Business or Branch at ........................... (Strike out whatever is not applicable

Part A. TURNOVER DETAILS

A. (1) SALES / DISPOSAL (Local)
Commodity Schedule with entry/ Sub Entry No. If any Rate of Tax. Total Turnover

(Rs.)

Exemption claimed

(Rs.)

Taxable Turnover

(Rs.)

Output Tax Collected

(Rs.)

Output Tax due

(Rs.)

1 2 3 4 5 6 7 8
(1) - Sales (Local)              
               
Sub total (1)              
(2) Transfer of right to use          
               
Sub total (2)              
               
(3) Others (specify)              
               
Sub total (3)              
Total A(1a)

=[1+2+3]

             
A. (1) SALES / DISPOSAL (Interstate)
1. Interstate Sales            
               
Sub total (1)              
2. Export Sales            
               
Sub total (2)              
3. Sale in the course of Export          
               
Sub total (3)              
Total A(1a)

=[1+2+3]

             

A(3) TURNOVER OF MEDICINE OF DEALERS PAYING TAX UNDER SECTION 8

(Turnover under this part shall not be included in part A(1)

Commodity

Schedule entry/ Sub Entry Rate of Tax. Turnover MRP Value Total Tax
Total Exempted Balance collected on MRP Due on MRP
(1) (2) (3) (4) (5) (6) (7) (8) (9)
               
               
               
TOTAL A (3)              

A(4)- LOCAL PURCHASES TAXABLE UNDER SECTION 6(2)
Commodity

 Scheduleentry/sub entry

 Rate of tax

 Turnover Purchase value of goods disposed during the month

 Balance Taxable turnover

 Tax due u/s 6(2)

Total Exempted Balance
(1) (2) (3) (4) (5) (6) (7) (8) (9)
                 
Total A(2)                

A(5) TURNOVER OF GOODS UNDER FOURTH SCHEDULE

(Turnover under this part shall not be included in part A(1)

Commodity

 Schedule entry Rate of tax

 Turnover Tax Collected

 Tax due

Total Exempted Taxable
1 2 3 4 5 6 7 8
               
               
Total A(4)              

Total Turnover of the dealer (A) = Column (4) of [A(1)+A(2)+A(3)+A(4) +A(5)  

AA- STOCK TRANSFER DETAILS (OUT)
Commodity Schedule entry/sub entry Rate of Tax Stock Transfer value
1 2 3 4
       

PART B - REVERSE TAX

Particulars of transactions causing reverse tax Commodity Schedule entry / Sub Entry Rate of tax Purchase Value Reverse Tax due under section 11(7)
(1) (2) (3) (4) (5) (6)
           
Total          

PART C. TURNOVER ON PURCHASES other than 4th Schedule goods

Commodity Schedule entry / Sub Entry Rate of tax Purchase Value Tax paid on Purchase Total (=4+5) Input Tax eligible for set off u/s 11
1 2 3 4 5 6 7
(1) Local Purchase          
             
Total (1)            
(2) Interstate purchase          
             
Total (2)            
             
             
(3) Import          
             
Total [Part-C]            

Part CA -Turnover Stock Transfer (IN)/Import other than Fourth Schedule goods.

Commodity Schedule entry / Sub Entry Rate of tax Stock Transfer/import value
1 2 3 4
(1) Stock Transfer ( Local )    
       
Total (1)      
(2) Stock Transfer (Interstate )      
       
Total (2)      
Total (CA)= [(1)+(2)]      

PART D. SPECIAL REBATE Under Section 12

Commodity

 Schedule entry Rate of Tax Purchase value Purchase tax paid u/s 6(2) during the previous month. Entry tax paid during the return period Total amount eligible for Special rebate U/s
1 2 3 4 5 6 7 = (5+6)
             
Total [Part D]            

PART E. Input Tax Credit on Capital Goods

E(1) - Purchase value Five lakhs and above
Date of Form 25B issued U/s. 13

Input tax

Input tax Credit claimed during the month Total availed = (3+4) Balance at credit carried forward (2-5)
granted availed so far Installment No. and amount due in the Month
(1) (2) (3) (4) (5) (6) (7)
             
             
Total E(1)            
E(2) - Purchase value Less than Five lakhs
Commodity

 Rate of Tax Purchase value Tax paid on Purchase Input tax Credit claimed in the month Remarks if any
             
Total E(2)            
Total E            

PART F - CREDIT NOTES & DEBIT NOTES

Description of Goods Schedule entry / sub entry Rate of tax Amount involved Tax element
(1) (2) (3) (4) (5)
  (1) Credit notes        
         
         
Total (1)        
         
(2) Debit Notes          
         
Total (2)        

PART G : Details of Advance Tax paid

Description of Goods Schedule entry / sub entry Rate of tax Purchase value Advance Tax paid Details of payment
1 2 3 4 5 6
           
Total

PART H; Details of Bills/Invoices/Debit &Credit Notes etc. issued.

Particulars Serial No
    From To
Sale Bills/ Invoices/cash memos      
Purchase Bills    
Delivery Challan    
Credit Notes    
Debit Notes.    
Delivery Notes (Form 15)    

PART I - (a) Summary statement (KVAT)

(i) Tax at Credit   (ii)Tax Due  
1. Excess input tax at credit brought forwarded from previous return period. Rs. 1 Out put Tax due/collected [Part A(1)+ A(3)] Rs.
2 Input tax claimed for the return period ( Part C) Column (7) Rs. 2 Purchase Tax u/s 6(2) ( Part A(4)) Rs.
3 Special Rebate (Part D) Column (7) Rs. 3 Reverse Tax( Part B Column (6)) Rs.
4 Input Tax on Capital goods (Part E Column (5) ) Rs. 4 Debit Notes ( Part F (2) Column (5)) Rs.
5 Credit Notes (Part F (1) Column (5)) Rs.      
6 Advance Tax paid (Part G Column (5)) Rs.   .  
7 Others (Specify) Rs. 5    
Total (i) Rs. Total (ii) Rs.

(iii) Net Tax Due ((ii)-(i)) Rs ...................
(iv) Less Tax deferred Rs
(v) Net Tax payable ((iii) - (iv)) Rs
(vi) Interest Payable Rs ...................
(vii) Penalty Payable Rs
(viii) Settelment fee payable Rs
(ix) Total Tax remitted as per the return [ (v) + (vi) + (vii) + (viii) Rs
(x) Net Tax Creditable (if any) ((i) -(ii)) Rs
(xi) Amount adjusted against arrears Rs
(xii) Balance Tax at Credit [ (x) - (xi) ] Rs
 
(b) Summary statement ( CST)  
(xiii) CST Due ( Part A2 ) Rs
(xiv) Amount adjusted towards CST dues from balance at credit {Column (xii)] Rs
(xv) Balance CST payable [ (xiii) - (xiv) ] Rs
(xvi) Balance tax at credit carried forward to next return period, if any.[ (xii) -(xiii) ] Rs

TAX PAYMENT DETAILS

Sl. No No. & Date of Chalan/DD/Cheque Amount Name of Bank/Treasury
         
         
Total        

* Separate instruments to enclose for KVAT and CST payments [For items (ix) and (xv) of part I]

SELF-ASSESSMENT DECLARATION

I/ We declare that I/We have verified the above particulars with reference to the records and books of my/ our business and the same are truly, correctly and completely stated.

Signature

Name:

Status:

(Whether Proprietor, Manager

Partner, Director, secretary etc with seal)

Place :

Date:

(Seal)

FOR OFFICE USE

(1) Date of filing of return

(2) Date of data entry

(3) Signature of officials making data entry

(4) Date of scrutiny

(5) Whether accepted / defective

(6) If defective, action taken

(7) Signature of assessing authority."