THE KERALA VALUE ADDED TAX RULES, 2005
FORM No. 21B
APPLICATION FOR REFUND OF INPUT TAX
[in the case of interstate sales/interstate stock transfer]
[See Rule 46(2)]
To
The Registering/Assessing Authority
(with office address)
I/We ...................(Address) do hereby apply for refund of Rs...................Rupess.......................................... (In words) under section 13 of the Kerala Value Added Tax Act, 2003 in respect of the input tax paid on the purchase of goods in relation to goods sold inter-state / sent as inter-state Stock transfer
PART A: PURCHASE OF GOODS (INPUTS)(INCLUDING CAPITAL GOODS) IN RELATION TO THE GOODS SOLD INTER-STATE/ SENT AS INTER-STATE STOCK TRANSFER
PART- B : INTER - STATE SALE / STOCK TRANSFER IN RELATION TO REFUND FOR INPUTS CLAIMED AS PER PART - A
DECLARATION
I/We ...............(Name & address) do hereby certify that :-
1. Input tax credit had not been claimed for the above amount of refund on such purchases for any prior return period.
2. Refund adjustment had not been availed of in respect of the above amount of refund towards any dues on any prior occasion.
3. Stock Register has been maintained in accordance with Rule 58 (1)(vi).
ENCLOSURES
1. Copies of the transport document (L.R / R.R / Air way bill / Delivery note etc.)
2. Statement of interstate sales/stock transfer vide rule 46(2)(I)
3. Declaration in Form No.44 obtained from the consignee.
4. Declaration in Form No. 21 J.
5. Copies of the Form No. 25 B submitted.
6. Others (specify).
FOR OFFICE USE"