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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. 13A

(See Rules 60)

To

The Assessing Authority

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

STATEMENT OF PARTICULARS

PART I

GENERAL INFORMATION

1 Name and Address of the dealer with Phone, Fax, E-mail etc. (Principal place of Business)  
2 Name and Addresses of Branch(es) and godown(s), if any, in the State of Kerala  
3 a. Tax Identification Number

b. Presumptive Index Number

c. Central Sales Tax Number.

 
4 Status (Proprietary / Partnership / Company / Others specify)  
5 If not proprietary, indicate name and address of partners, Directors etc and their share and interest.  
6 Return period (Financial year)  
7 List of books of accounts maintained by the dealer  
8 List of books of account examined  
9 Method of accounting employed  
10 Whether there has been any change in the method of accounting employed vis-à-vis the method employed in the immediately preceding year.  
11 If yes, details of deviation, in the method of accounting employed in the previous year from accounting standards prescribed and the effect thereof.  
12 Method of valuation of closing stock  
13 Details of bank Account  
  i) Name and Address of Bank  
  ii) Account number  
14 Give the following particulars of the capital asset converted into stock in trade:-  
  a) Description of capital asset  
  b) date of acquisition  
  c) Cost of acquisition  
  d) Amount at which the asset is converted into stock-in-trade during the year  
15 Total number of employees  
16 List of statutory forms obtained from the Commercial Tax office with serial numbers which were used during the year. (Form Nos. C, E I, E II, F, H, I J & Form 15 and others, if any)  
17 Appeals and Revisions under Kerala Value Added Tax Act pending as at the year end with address of the authority, date of filing the appeal and period of assessment.  
18 Details of penalty / security deposit / compounding fee levied or paid during the year  
19 Details of shop inspection conducted -

SIR No., date and designation of the Officer who conducted the inspection

 
20 Details of Value Added Tax Audit conducted U/s. 23.  
21 Details of registration / renewal fee paid for the financial year  
22 Other (Specify)  

PART II

FOR MANUFACTURING DEALERS

A - GENERAL PARTICULARS

Name of goods Manufactured Schedule No./Entry No. HSN Code of finished goods Rate of tax

       

B - MANUFACTURING & TRADING RESULTS

  Amount (Rs.)
A. Opening Stock:  
(1). Raw Materials (Direct materials)
(2). Work-in-progress  
(3). Consumables (indirect Materials)  
(4). Others (Specify)  
Total  
(5) Cost of goods eligible to claim input tax credit u/s 11(13)  
(6) Tax effect  
(7) Amount of input tax credit eligible under Rule 12  
B. Purchase/Receipt of Goods:  
B1. Purchase Intra - State
(a) From VAT registered dealers other than (b) below  
(b) Presumptive / Compounding / Kerala General Sales Tax Dealer  
(c) Others  
Total  
B2. Purchase Inter-State  
(a) Goods liable to Entry Tax and Eligible for special rebate  
(b) Others  
Total  
B3. Inter-State Stock Transfer Receipt  
From head Office / Branches  
Total  
B4. Import from Outside the Country  
B5. Others (Specify)  
Total Purchase (B1+B2+B3+B4+B5)  
C Total (A+B)  
D. Purchase / Receipt Returns  
D1. Purchase / Returns Intra-State  
(a) To Value Added Tax registered dealers  
(b) To Registered dealers other than Value Added Tax registered Dealers (Presumptive / Compounding / Kerala General Sales Tax Dealers)  
(c) To Others  
Total  
D2. Purchase Returns Inter State  
(a) Goods liable to entry tax and eligible for special rebate  
(b) To Others  
Total  
D3. Returns Inter-State Stock Transfer Receipts  
To Head Office / Branches  
Total  
D4. Purchases Returns of Import from Outside the Country  
D5. Others (Specify)  
Total Purchase Returns (D1+D2+D3+D4+D5)  
E Total Net Purchase (B-D)  
F. Direct Expenses (specify)  
Total  
G Sub Total [E+F]  
H. Closing stock  
1. Raw Materials (Direct Materials)  
2. Work-In-Progress  
3. Consumables (Indirect materials)  
4. Others (Specify)  
Total  
I. Cost of Goods Manufactured during the year [(A+G) - H]  
J. Opening Stock of Finished Goods  
J1. Finished goods purchased  
J2. Branch transfer inwards of finished goods  
K. Goods meant for sale during the year [I+J+J1+J2]  
L. Closing stock of Finished Goods  
M. Sale/Issue of Finished goods  
M1. Sales Intra-State  
Total  
M2. Sales Inter-State  
(a) Against C. Form  
(b) Others  
Total  
M3. Inter-State Stock Transfer  
To Head Office / Branches  
M4. Exports to Outside the country  
M5. Deemed Exports Sales  
M6. Consignment Stock transfer outward, Others (specify)  
Total Sales / Issues (M1+M2+M3+M4+M5+M6)  
N. Sales/Issue Returns  
N1. Sales Returns - Intra-State  
(a) Within time allowed under Kerala Value Added Tax Act, 2003  
(b) Others  
Total  
N2 Sales Returns Inter- State  
(a) Within the time allowed under Central Sales Tax Act  
(b) Others  
Total  
N3. Return Inter-State Stock Transfers  
From Head Office / Branches  
Total  
N4. Sales return of export to out side the Country  
N5. Return of deemed export sales  
N6. Other sales returns (specify)  
Total Sales / Issue returns (N1+N2+N3+N4+N5+N6)  
O. Net Sales (M - N)  
Gross profit  

PART III

FOR TRADING DEALERS

A - GENERAL PARTICULARS

Name of principal goods dealt with Schedule No. / Entry No. HSN Code Rate of tax
B. Trading Results
  Rs.
P. Opening Stock:  
Q. Purchases/Receipt of Goods  
Q1. Purchases Intra-State  
(a) From VAT registered dealers  
(b) From registered dealers other than (a) above (presumptive / Compounding / Kerala General Ssales Tax dealer)  
(c) From persons other than registered Dealers  
(d) Intra State stock transfer receipts  
Total  
Q2. Purchases - Inter-State  
(a) Liable to entry tax and eligible for special rebate  
(b) Purchase relating to sale in transit  
(b) Others  
Total  
Q3. Inter-State Stock Transfer Receipts  
From Head Office / Branches  
Q4. Import from Outside the Country  
Q5. Others (specify)  
Total Purchase (Q1+Q2+Q3+Q4+Q5)  
R. Purchase / Receipt Returns  
R1. Purchases returns - Intra-State  
(a) To VAT registered dealers  
(b) To registered dealers other than (a) above (presumptive / Compounding / KGST dealer)  
(c) To persons Other than registered Dealers  
Sub Total  
R2. Purchases Returns - Inter-State  
(a) Goods liable to entry tax and eligible for special rebate  
(b) Others  
Total  
R3. Return / Inter-State Stock Transfer Receipts  
To Head Office / Branches  
R4. Purchase Returns of Goods Imported from Outside the Country  
R5. Others (specify)  
Total Purchase Returns (R1+R2+R3+R4+R5)  
S. Net Purchase / Receipt (Q-R)  
T. Direct Expense  
Total  
U. Total cost of Goods meant for sale [P+S+T]  
V. Sale/Issue of Goods  
V1.a) Sales Intra-State  
(b) Intra-State Stock Transfer  
Total  
V2. Sales Inter-State  
(a) Against C and D Forms  
(b) Sale in transit  
(c) Others  
Total  
V3. Inter-State Stock Transfer Outwards  
To Head Office / Branches  
Total  
V4. Exports to Outside the Country  
V5. Deemed Export Sales  
V6. Others (specify)  
Total Sales / Issue (V1+V2+V3+V4+V5+V6)  
W. Sales/Issue Returns  
W1. Sales Returns - Intra-State  
(a) Within the time allowed  
(b) Others  
Total  
W2. Sales Returns Inter-State  
(a) Within the time allowed under Central Sales Tax Act  
(b) Others  
Total  
W3. Return of Inter-State Stock Transfer Receipts  
From Head Office / Branches  
Total  
W4. Sales Return of Exported Goods from Outside the Country  
W5. Others (Specify)  
Total Sales Returns (W1+W2+W3+W4+W5)  
X. Net Sales (V-W)  
Y. Closing Stock  
Gross Profit  

C. CONSIGNMENT SALES

  Value (Rs.)
Opening stock  
Goods received  
Sales  
Tax collected  
Tax paid  
Closing Stock  

PART IV

A. TRANSFER OF RIGHT TO USE GOODS

Sl. No. Description of goods Lease rentals received (Rs.) Rate
       
       
       

B. SALE OF FIXED ASSETS

Sl. No. Description of assets Entry No. And Schedule No. HSN code Sale value (Rs.)
         
         
         
         
         
         
         

PART V

WORKS CONTRACT

Contract Receipts : (In the Case of a Contractor)

AA

Ongoing Contracts

 1 No. of contracts pending execution as on 1st April (Fully & partially)  
2 Total contract amount involved (as per (1) above)  
3 Total contract amount received upto 31st March of previous year  
4 Receipts during the year (Contract wise receipts to be annexed)  
  Total Exempted Taxable Turnover Tax due
         
         
5 Works Contract Tax paid  
AB

New Contracts

6 No. of contracts newly entered during the year  
7 Total contract amount (as per (6) above)  
8 Receipts during the year (Contract wise receipts to be annexed)  
  Total Exempted Taxable Turnover Tax due
         
9 Works Contract Tax paid  
AC

Total

10 Total number of contracts during the year (1+6)  
11 Total contract amount (2+7)  
12 Total contract receipts during the year (4+8)  
13 Balance cost of Works Contract on going (11-12)  
14 Works Contract tax paid during the year (5+9)  
    (i) By Tax Deduction at Soyrce  
    (ii) Along with returns  
15 Tax paid details Show as annexure

B. Contract Awarded:

(In the case of an Awarder) *

BA

Ongoing Contracts

1 No. of contracts pending execution as on 1st April (Fully & partially)  
2 Total contract amount involved (as per (1) above)  
3 Total payments upto 31st March of previous year  
4 Payments during the year (Contract wise receipts to be annexed)  
  With TDS Without TDS Tax deducted
       
       
5 Works Contract Tax deducted at source  
BB

New Contracts

6 No. of contracts newly awarded during the year  
7 Total contract amount (as per (6) above)  
8 Payments during the year (Contract wise receipts to be annexed)  
  With TDS Without TDS Tax deducted
  ................................      
         
9 Works Contract Tax deducted at source  
BC Total

10 Total number of contracts awarded during the year (1+6)  
11 Total contract amount (2+7)  
12 Total contract payments during the year (4+8)
With TDS  
Without TDS  
Total  

 

13 Balance cost of Works Contract on going (11-12)  
14 Works Contract tax deducted at source during the year (5+9)  
15 Details of remittance to Government Show as annexure

* Including a Contractor who awards a sub contract.

Note: Annex separate statements containing the details of awarder, nature of work, work order and date, contract amount, contract receipts and tax paid details of individual contracts.

PART VI

A) STATEMENT OF INPUT TAX CREDIT ON CAPITAL GOODS

Sl. No.

 Name of the Capital Goods purchased

 Schedule No. & Entry No.

 Date of Purchase

 Purchase Value Input tax paid

 Entry Tax paid

 Purchase Tax paid

 Input tax credit availed during the year (Rs.)

 Balance input tax credit carry forwarded to next year (Rs.)

Local Inter state Import
1 2 3 4 5 6 7 8 9 10 11 12
                       
Total                  

B) STATEMENT OF INPUT TAX CREDIT ON CAPITAL GOODS (VALUE BELOW THE LIMITS PRESCRIBED)

Sl. No.

 Name of the Capital Goods purchased

 Schedule No. & Entry No.

 Date of Purchase

 Purchase Value Input tax paid (Rs.)

 Entry Tax paid (Rs.)

 Purchase Tax paid (Rs.)

 Input tax credit availed during the year (Rs.)

Local Inter state Import
1 2 3 4 5 6 7 8 9 10 11
                     
                     
                     
Total                

PART VII

A - FINANCIAL RESULTS

1. Tax Credits  
i) VAT paid on local purchase of goods  
ii) VAT paid on capital goods  
iii) Special Rebate (Specify)  
iv) Entry tax paid on capital goods eligible for S/R  
v) Input tax on sales return  
vi) Other amount eligible for setoff such as ITC on opening stock etc. [specify]  
vii) Total [i+ii+iii+iv+v+vi]  
viii) excess input tax credit carried forward from Prev. Year if any  
Total Amount for setoff (vii + viii)  
2. Output Tax  
i) Tax due / collected as per Sales invoice  
ii) Reverse tax due  
iii) Purchase tax due U/s. 6(2)  
iv) Input tax on Purchase return  
v) Others  
vi) Total output tax due [i+ii+iii+iv+v]  
vii) Tax payable / creditable  
viii) Tax due on Interstate sales  
ix) Net tax payable / creditable  
6. Details of Refund (if any)  
Particulars Due Effected Outstanding
On export u/s 13      
On interstate sale/stock transfer U/s.13      
On un adjusted excess credit u/s.11      
Total      

B - Payment details of Taxes

No. & date of Challan / DD / Cheque Rs. Name of Bank/Treasury and Location
  Kerala Value Added Tax Central Sales Tax  
       
       
       
Total      

C - STATEMENT OF OTHER TAXES

Particulars for the year Amount payable (Rs.) Amount paid (Rs.) Balance payable, if any. Rs.
Central Sales Tax      
Entry Tax      
Purchase Tax      
Compounded Tax      
Illegal Tax      
Registration / Renewal Fees      
Security Deposit      
Penalty      
Settlement Fee      
Interest      
Others (Specify)      
Total      

Note : Attach separate statement of month wise payment, amount, date of payment, number of Cheque or DD, name of Bank or Treasury and location, of taxes paid / payable.

DECLARATION

I ................................................... (Name of the authorized signatory) in my capacity as ....................... (designation) of ........................................................................................................ (Name and Address of the dealer) do hereby declare that the particulars given above are true and correct to the best of my / our knowledge, information and belief and all information furnished here are in accordance with our books of accounts and the annual return submitted as per Form number. ...............

Place Seal Name
Date   Signature and
    Designations

Notes :- 1. The above statement shall be signed by the person authorised to sign the return under the Value Added Tax Rules, 2005.

2. The above particulars shall be prepared by the dealer and submitted along with Form No. 13 / 13A

Audit report in Form No.13 of the Kerala Value Added Tax Rules, 2005 is annexed.

Place   Signature
Date   CHARTERED ACCOUNTANT/COST ACCOUNTANT
    with Membership Number

NOTES

1. Dealers may suitably modify the manufacturing account giving the above particulars, depending on the nature of the activity.

2. Quantitative particulars of principle items may be given separately in a suitable format.